{"id":6796,"date":"2013-02-07T10:18:17","date_gmt":"2013-02-07T01:18:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=6796"},"modified":"2025-09-24T13:10:00","modified_gmt":"2025-09-24T04:10:00","slug":"corporation-article-17","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-17\/","title":{"rendered":"\u5e73\u621025\u5e74\uff13\u6708\u671f\u3000\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u3068\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u958b\u59cb\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5e73\u621025\u5e74\uff13\u6708\u671f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u3068<\/h4>\n<h4 style=\"text-align: center;\">\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u958b\u59cb\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30a2\u30af\u30bf\u30b9\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u85e4\u7530\u3000\u76ca\u6d69<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u306f\u3058\u3081\u306b\u3009<\/strong><\/h4>\n<p>\u5e73\u621025\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u30fb\u7533\u544a\u306e\u6642\u671f\u3092\u8fce\u3048\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6c7a\u7b97\u30fb\u7533\u544a\u306f\u3001\u5e73\u621023\u5e7412\u6708\u7a0e\u5236\u6539\u6b63\u306e\u5185\u5bb9\u3068\u5e73\u621024\u5e74\u7a0e\u5236\u6539\u6b63\u306e\u5185\u5bb9\u304c\u5927\u304d\u304f\u53cd\u6620\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u7279\u306b\u5e73\u621023\u5e7412\u6708\u6539\u6b63\u306f\u3001\u7a0e\u7387\u306e\u5909\u66f4\u3084\u6240\u5f97\u8a08\u7b97\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u6539\u6b63\u4e8b\u9805\u304c\u591a\u3044\u305f\u3081\u3001\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<!--more--><\/p>\n<p>\u4eca\u56de\u306e\u6c7a\u7b97\u3092\u8fce\u3048\u308b\u306b\u3042\u305f\u308a\u3001\u4e3b\u8981\u8ad6\u70b9\u3092\uff13\u3064\u6319\u3052\u308b\u3068\u3059\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\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:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u5e73\u621023\u5e7412\u6708\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u7387\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u3001\u5bc4\u9644\u91d1\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u3001\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u306e\u6539\u6b63\uff09\u306e\u9069\u7528<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u958b\u59cb<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u6d88\u8cbb\u7a0e95\uff05\u30eb\u30fc\u30eb\u306b\u5bfe\u3059\u308b\u6539\u6b63\u306e\u9069\u7528<\/p>\n<\/div>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u5e73\u621025\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u3001\u5b9f\u52d9\u4e0a\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u70b9\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u3068\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u958b\u59cb\u3009<\/strong><\/h4>\n<p>\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u7387\u304c30\uff05\u304b\u308925.5\uff05\u306b\u5f15\u304d\u4e0b\u304c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u307e\u305f\u3001\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u8efd\u6e1b\u7a0e\u7387\u306b\u3064\u3044\u3066\u308218\uff05\u304b\u308915\uff05\u306b\u5f15\u4e0b\u304c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u3068\u540c\u6642\u306b\u3001\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306f\u3001\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5404\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u306e\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306b10\uff05\u306e\u7a0e\u7387\u3092\u4e57\u3058\u305f\u984d\u304c\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u984d\u3068\u306a\u308b\u3002<\/p>\n<p>\u5e73\u621025\u5e74\uff13\u6708\u671f\u306e\u7533\u544a\u306b\u304a\u3051\u308b\u7a0e\u7387\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><strong>\u3014\u666e\u901a\u6cd5\u4eba\u3015<\/strong><br \/>\n25.5\uff05\uff0b2.55\uff05\uff0825.5\uff05\u00d710\uff05\uff09\uff1d28.05\uff05<\/p>\n<p><strong>\u3014\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u5e74800\u4e07\u5186\u4ee5\u4e0b\u6240\u5f97\u3015<\/strong><br \/>\n15\uff05\uff0b1.5\uff05\uff0815\uff05\u00d710\uff05\uff09\u3000\u3000\u3000\u3000\uff1d16.5\uff05<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/sinkoku-point1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6797\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/sinkoku-point1-1.png\" alt=\"\u516c\u76ca\u6cd5\u4eba, \u5354\u540c\u7d44\u5408, \u533b\u7642\u6cd5\u4eba\" width=\"650\" height=\"358\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/sinkoku-point1-1.png 937w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/sinkoku-point1-1-300x165.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff11\uff09\u3000\u4e2d\u5c0f\u6cd5\u4eba\u306b\u306f\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u7b49\u53ca\u3073\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u3092\u542b\u3080\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff12\uff09\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u3088\u308a\u3001\u5e73\u621024\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u7528\u3002\u305f\u3060\u3057\u3001\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u4ee5\u5916\u306e\u6cd5\u4eba\u306f\u3001\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u6700\u521d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u9069\u7528\u3055\u308c\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff13\uff09\u3000\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u672c\u5247\uff1a22\uff05\u219219\uff05\u3001\u63aa\u7f6e\u6cd5\uff1a19\uff05\u219215\uff05\uff08\u5354\u540c\u7d44\u5408\u7b49\u306f16\uff05\uff09\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\uff08\u5e73\u621027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/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<h4 style=\"text-align: center;\">\n<div class=\"brdr3\"><\/div>\n<p><span style=\"color: #000080;\"><strong>\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u30dd\u30a4\u30f3\u30c8\uff01<\/strong><\/span><\/p>\n<div class=\"brdr3\"><\/div>\n<\/h4>\n<p><span style=\"color: #000080;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u2460\u300b<\/strong><\/span><br \/>\n\u5b9f\u969b\u306e\u7533\u544a\u8a08\u7b97\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u306e\u3088\u3046\u306b\u5408\u8a08\u7a0e\u7387\u3092\u4e57\u3058\u305f\u8a08\u7b97\u306f\u884c\u308f\u306a\u3044\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u305d\u306e\u4e0a\u3067\u3001\u305d\u306e\u6cd5\u4eba\u7a0e\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u300c\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u300d\u3092\u4f7f\u3063\u3066\u3001\u5225\u3005\u306b\u8a08\u7b97\u3057\u3066\u3044\u304f\u3002<br \/>\n<strong>\u3000<\/strong>\u3010\u53c2\u8003\u3011\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/fuko_tokubetsu\/index.htm\" target=\"_blank\" rel=\"noopener\">\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\uff08\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\uff09<\/a>\u300d<\/p>\n<p><span style=\"color: #000080;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u2461\u300b<\/strong><\/span><br \/>\n\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u3068\u306f\u5225\u306b\u884c\u308f\u308c\u308b\u3002<br \/>\n\u3053\u306e\u305f\u3081\u3001\u7d0d\u7a0e\u306b\u3042\u305f\u3063\u3066\u306f\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u3068\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\uff12\u679a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002<\/p>\n<p><span style=\"color: #000080;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u2462\u300b<\/strong><\/span><br 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rel=\"noopener\">\u5225\u8868\uff11\uff08\u5404\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u306e\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\uff09<\/a>\u3068\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/fuko_tokubetsu\/pdf\/f02.pdf\" target=\"_blank\" rel=\"noopener\">\u5225\u8868\uff12\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09<\/a>\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621025\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u30fb\u7533\u544a\u306e\u6642\u671f\u3092\u8fce\u3048\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u3002<br 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