{"id":66264,"date":"2015-03-31T23:00:46","date_gmt":"2015-03-31T14:00:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=66264"},"modified":"2017-05-08T19:00:03","modified_gmt":"2017-05-08T10:00:03","slug":"tax-report-19","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-19\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u7b49\u304c\u516c\u5e03\uff08\uff13\u670831\u65e5\u4ed8\u3000\u5b98\u5831\uff1a\u7279\u5225\u53f7\u5916\u7b2c11\u53f7\uff09\uff5e\u53c2\u8b70\u9662\u3067\u53ef\u6c7a\u30fb\u6210\u7acb\u3057\u540c\u65e5\u516c\u5e03\u3001\u65bd\u884c\u65e5\u306f\uff14\u6708\uff11\u65e5\uff5e"},"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\u306b\u4fc2\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u7b49\u304c\u516c\u5e03<br \/>\n\uff08\uff13\u670831\u65e5\u4ed8\u3000\u5b98\u5831\uff1a\u7279\u5225\u53f7\u5916\u7b2c11\u53f7\uff09<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u53c2\u8b70\u9662\u3067\u53ef\u6c7a\u30fb\u6210\u7acb\u3057\u540c\u65e5\u516c\u5e03\u3001\u65bd\u884c\u65e5\u306f\uff14\u6708\uff11\u65e5\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u4f1a\u3067\u306e\u5be9\u8b70\u304c\u9045\u308c\u3066\u3044\u305f\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u95a2\u9023\u6cd5\u3067\u3042\u308b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u304c\u3001\u5e73\u621027\u5e74\uff13\u670831\u65e5\u306e\u53c2\u8b70\u9662\u672c\u4f1a\u8b70\u3067\u53ef\u6c7a\u30fb\u6210\u7acb\u3057\u3001\u540c\u65e5\u591c\u306b\u3001\uff13\u670831\u65e5\u4ed8\u306e<a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110000f.html\" target=\"_blank\">\u5b98\u5831\u7279\u5225\u53f7\u5916\u7b2c11\u53f7<\/a>\u306b\u3066\u516c\u5e03\u3055\u308c\u305f\uff08\u6cd5\u5f8b\u7b2c\uff19\u53f7\uff09\u3002\u65bd\u884c\u65e5\u306f\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\uff08\u6cd5\u9644\u5247\u7b2c\uff11\u6761\uff09\u3002\u307e\u305f\u5730\u65b9\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u6cd5\u300c\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u3082\u5b98\u5831\u540c\u53f7\u306b\u3066\u516c\u5e03\u3055\u308c\u305f\uff08\u6cd5\u5f8b\u7b2c\uff12\u53f7\uff09\u3002\u306a\u304a\u4e0a\u8a18\u306b\u95a2\u9023\u3059\u308b\u6cd5\u4ee4\u3068\u3057\u3066\u3001\u300c<a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110524f.html\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4<\/a>\u300d\u306b\u3064\u3044\u3066\u3082\u5b98\u5831\u540c\u53f7\u306b\u3066\u516c\u5e03\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#432f2f;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\u5b98\u5831\uff1a\u5e73\u621027\u5e743\u670831\u65e5\u4ed8\uff08\u7279\u5225\u53f7\u5916\u7b2c11\u53f7\uff09\u3067\u516c\u5e03\u3055\u308c\u305f\u4e3b\u306a\u7a0e\u5236\u95a2\u9023\u6cd5\u4ee4<\/strong><br \/>\n<span style=\"font-size: 11px;\">\u203b\u544a\u793a\u306f\u5272\u611b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#432f2f;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u25c6\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b<\/span><\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110097f.html\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff11\u6761\u95a2\u4fc2\uff09<\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110205f.html\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #432f2f;\">\u653f\u4ee4<\/span><\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110433f.html\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #432f2f;\">\u7701\u4ee4<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110108f.html\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff12\u6761\u95a2\u4fc2\uff09<\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110231f.html\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #432f2f;\">\u653f\u4ee4<\/span><\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110450f.html\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #432f2f;\">\u7701\u4ee4<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110254f.html\" target=\"_blank\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #000000;\">\u653f\u4ee4<\/span><\/a><\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110112f.html\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff13\u6761\u95a2\u4fc2\uff09<\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110255f.html\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #432f2f;\">\u653f\u4ee4<\/span><\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110453f.html\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<\/a><span style=\"color: #000000;\"><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110453f.html\" target=\"_blank\"><span style=\"color: #000000;\">\u7701\u4ee4<\/span><\/a><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!--more--><\/p>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110456f.html\" target=\"_blank\">\u767b\u9332\u514d\u8a31\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #000000;\">\u7701\u4ee4<\/span><\/a><\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110114f.html\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff14\u6761\u95a2\u4fc2\uff09<\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110256f.html\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #432f2f;\">\u653f\u4ee4<\/span><\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110456f.html\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #432f2f;\">\u7701\u4ee4<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110116f.html\" target=\"_blank\">\u305f\u3070\u3053\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff15\u6761\u95a2\u4fc2\uff09<\/a><\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110116f.html\" target=\"_blank\">\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff16\u6761\u95a2\u4fc2\uff09<\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110261f.html\" target=\"_blank\">\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #432f2f;\">\u653f\u4ee4<\/span><\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110460f.html\" target=\"_blank\">\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #432f2f;\">\u7701\u4ee4<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110116f.html\" target=\"_blank\">\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff17\u6761\u95a2\u4fc2\uff09<\/a><\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110118f.html\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff18\u6761\u95a2\u4fc2\uff09<\/a><br \/>\n\u30fb<a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110118f.html\" target=\"_blank\">\u6240\u5f97\u7a0e\u95a2\u4fc2<\/a><br \/>\n\u30fb<a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110132f.html\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u95a2\u4fc2<\/a><br \/>\n\u30fb<a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110153f.html\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u95a2\u4fc2<\/a><br \/>\n\u30fb<a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110157f.html\" target=\"_blank\">\u767b\u9332\u514d\u8a31\u7a0e\u95a2\u4fc2<\/a><\/p>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110270f.html\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<\/a><span style=\"color: #432f2f;\"><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110270f.html\" target=\"_blank\"><span style=\"color: #000000;\">\u653f\u4ee4<\/span><br \/>\n<\/a>\u30fb<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110270f.html\" target=\"_blank\">\u6240\u5f97\u7a0e\u95a2\u4fc2<\/a><br \/>\n\u30fb<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110291f.html\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u95a2\u4fc2<\/a><br \/>\n\u30fb<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110309f.html\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u95a2\u4fc2<\/a><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110270f.html\" target=\"_blank\"><br \/>\n<\/a><\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110460f.html\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<\/a><span style=\"color: #432f2f;\"><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110460f.html\" target=\"_blank\"><span style=\"color: #000000;\">\u7701\u4ee4<\/span><br \/>\n<\/a>\u30fb<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110460f.html\" target=\"_blank\">\u6240\u5f97\u7a0e\u95a2\u4fc2<br \/>\n<\/a>\u30fb<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110474f.html\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u95a2\u4fc2<br \/>\n<\/a>\u30fb<a href=\"http:\/\/kanpou.npb.go.j\/oldp\/20150331\/20150331t00011\/20150331t000110480f.html\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u95a2\u4fc2<\/a><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110160f.html\" target=\"_blank\">\u7a0e\u7406\u58eb\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff19\u6761\u95a2\u4fc2\uff09<\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110507f.html\" target=\"_blank\">\u7a0e\u7406\u58eb\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #432f2f;\">\u7701\u4ee4<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110160f.html\" target=\"_blank\">\u65e5\u672c\u56fd\u3068\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u3068\u306e\u9593\u306e\u76f8\u4e92\u5354\u529b\u53ca\u3073\u5b89\u5168\u4fdd\u969c\u6761\u7d04\u7b2c\u516d\u6761\u306b\u57fa\u3065\u304f\u65bd\u8a2d\u53ca\u3073\u533a\u57df\u4e26\u3073\u306b\u65e5\u672c\u56fd\u306b\u304a\u3051\u308b\u5408\u8846\u56fd\u8ecd\u968a\u306e\u5730\u4f4d\u306b\u95a2\u3059\u308b\u5354\u5b9a\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c10\u6761\u95a2\u4fc2\uff09<\/a><\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110160f.html\" target=\"_blank\">\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c11\u6761\u95a2\u4fc2\uff09<\/a>\u3000<span style=\"color: #b22222;\">\u203b\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u898f\u5b9a<\/span>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110325f.html\" target=\"_blank\">\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<\/a><span style=\"color: #000000;\"><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110325f.html\" target=\"_blank\"><span style=\"color: #000000;\">\u653f\u4ee4<\/span><\/a><\/span><\/li>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110508f.html\" target=\"_blank\">\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #000000;\">\u7701\u4ee4<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110161f.html\" target=\"_blank\">\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c 13 \u6761\u95a2\u4fc2\uff09<\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110328f.html\" target=\"_blank\">\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #000000;\">\u653f\u4ee4<\/span><\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110510f.html\" target=\"_blank\">\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #000000;\">\u7701\u4ee4<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110170f.html\" target=\"_blank\">\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2 \u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c14\u6761\u95a2\u4fc2\uff09<\/a><\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110171f.html\" target=\"_blank\">\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\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c 15 \u6761\u95a2\u4fc2\uff09<\/a><\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110176f.html\" target=\"_blank\">\u9644\u5247\uff1a\u65bd\u884c\u671f\u65e5\u30fb\u7d4c\u904e\u63aa\u7f6e\u306a\u3069<\/a><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u25c6<a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110041f.html\" target=\"_blank\">\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b<\/a>\u3000\u3000\uff08<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110069f.html\" target=\"_blank\">\u3000\u9644\u3000\u5247\u3000<\/a>\uff09<\/span><\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110041f.html\" target=\"_blank\">\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #000000;\">\u653f\u4ee4<\/span><\/a>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110391f.html\" target=\"_blank\">\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b<span style=\"color: #000000;\">\u7701\u4ee4<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p><strong>\u203b\u305d\u306e\u4ed6\u95a2\u4fc2\u6cd5\u4ee4<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110512f.html\" target=\"_blank\">\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4<\/a><\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110513f.html\" target=\"_blank\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4<\/a><\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110513f.html\" target=\"_blank\">\u56fd\u7a0e\u8cea\u554f\u691c\u67fb\u7ae0\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4<\/a><\/li>\n<\/ul>\n<ul>\n<li><a href=\"https:\/\/kanpou.npb.go.jp\/old\/20150331\/20150331t00011\/20150331t000110524f.html\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4<\/a><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#432f2f;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3008\u53c2\u8003\u3009<\/strong><\/span><\/p>\n<div><span style=\"color: #666699;\">\u25c6<\/span>\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/189diet\/index.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/a>\u300d\uff08\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/189diet\/st270217h.htm\" target=\"_blank\">\u6cd5\u5f8b<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/189diet\/st270217g.pdf\" target=\"_blank\">\u6982\u8981<\/a>\u3000HTML\u7248\u306f<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/189diet\/st270217g.htm\" target=\"_blank\">\u3053\u3061\u3089<\/a><\/li>\n<li>\uff08\u95a2\u4fc2\u8cc7\u6599\uff09<br \/>\n<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/189diet\/st270217y.pdf\" target=\"_blank\">\u6cd5\u5f8b\u6848\u8981\u7db1<\/a>\u3000HTML\u7248\u306f<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/189diet\/st270217y.htm\" target=\"_blank\">\u3053\u3061\u3089<\/a><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/189diet\/st270217y.pdf\" target=\"_blank\"><br \/>\n<\/a><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/189diet\/st270217s.htm\" target=\"_blank\">\u65b0\u65e7\u5bfe\u7167\u8868<\/a><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/189diet\/st270217y.pdf\" target=\"_blank\"><br \/>\n<\/a><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/189diet\/st270217r.pdf\" target=\"_blank\">\u7406\u7531<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #666699;\">\u25c6<\/span>\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.soumu.go.jp\/menu_hourei\/k_houan.html\" target=\"_blank\">\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/a>\u300d\uff08\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/div>\n<ul>\n<li><a href=\"http:\/\/www.soumu.go.jp\/main_content\/000341689.pdf\" target=\"_blank\">\u6982\u8981<\/a><\/li>\n<li><a href=\"http:\/\/www.soumu.go.jp\/main_content\/000342090.pdf\" target=\"_blank\">\u8981\u7db1<\/a><\/li>\n<li><a href=\"http:\/\/www.soumu.go.jp\/main_content\/000342087.pdf\" target=\"_blank\">\u6cd5\u5f8b\u6848\u30fb\u7406\u7531<\/a><\/li>\n<li><a href=\"http:\/\/www.soumu.go.jp\/main_content\/000342088.pdf\" target=\"_blank\">\u65b0\u65e7\u5bfe\u7167\u6761\u6587<\/a><\/li>\n<li><a href=\"http:\/\/www.soumu.go.jp\/main_content\/000342089.pdf\" target=\"_blank\">\u53c2\u7167\u6761\u6587<\/a><\/li>\n<\/ul>\n<p><span style=\"color: #666699;\">\u25c6<\/span>\u300c<a title=\"\u8846\u8b70\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.shugiin.go.jp\/internet\/itdb_gian.nsf\/html\/gian\/menu.htm\" target=\"_blank\">\u7b2c189\u56de\u56fd\u4f1a\u3000\u8b70\u6848\u306e\u4e00\u89a7<\/a>\u300d\uff08\u8846\u8b70\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/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>\u56fd\u4f1a\u3067\u306e\u5be9\u8b70\u304c\u9045\u308c\u3066\u3044\u305f\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u95a2\u9023\u6cd5\u3067\u3042\u308b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u304c\u3001\u5e73\u621027\u5e74\uff13\u670831\u65e5\u306e\u53c2\u8b70\u9662\u672c\u4f1a\u8b70\u3067\u53ef\u6c7a\u30fb\u6210\u7acb\u3057\u3001\u540c\u65e5\u591c\u306b\u3001\uff13\u670831\u65e5\u4ed8\u306e\u5b98\u5831\u7279\u5225\u53f7\u5916\u7b2c11\u53f7\u306b\u3066\u516c\u5e03\u3055\u308c\u305f\uff08\u6cd5\u5f8b\u7b2c\uff19\u53f7\uff09\u3002\u65bd\u884c\u65e5\u306f\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\uff08\u6cd5\u9644\u5247\u7b2c\uff11\u6761\uff09\u3002\u307e\u305f\u5730\u65b9\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u6cd5\u300c\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u3082\u5b98\u5831\u540c\u53f7\u306b\u3066\u516c\u5e03\u3055\u308c\u305f\uff08\u6cd5\u5f8b\u7b2c\uff12\u53f7\uff09\u3002\u306a\u304a\u4e0a\u8a18\u306b\u95a2\u9023\u3059\u308b\u6cd5\u4ee4\u3068\u3057\u3066\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u300d\u306b\u3064\u3044\u3066\u3082\u5b98\u5831\u540c\u53f7\u306b\u3066\u516c\u5e03\u3055\u308c\u3066\u3044\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":[370,177,167,179,289],"tags":[601],"backnumber":[1787],"series":[1006],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 04:19:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/66264"}],"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=66264"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/66264\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=66264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=66264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=66264"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=66264"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=66264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}