{"id":68047,"date":"2015-04-20T19:40:42","date_gmt":"2015-04-20T10:40:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=68047"},"modified":"2017-05-08T18:52:44","modified_gmt":"2017-05-08T09:52:44","slug":"corporation-report-47","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-47\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3088\u308a\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u305f\u300c\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u300d\u306e\u65b0\u69d8\u5f0f\u304c\u660e\u3089\u304b\u306b"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3088\u308a<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u300d\u306e\u65b0\u69d8\u5f0f\u304c\u660e\u3089\u304b\u306b<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621027\u5e74\uff14\u670815\u65e5\u4ed8\u3051\u306e<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860000f.html\" target=\"_blank\">\u5b98\u5831\u53f7\u5916\u7b2c86\u53f7<\/a>\u3067\u300c<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860001f.html\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4<\/a>\u300d\u304c\u516c\u5e03\u3055\u308c\u3001\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u7b49\u3092\u53d7\u3051\u305f\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u6539\u6b63\u69d8\u5f0f\u304c\u660e\u3089\u304b\u3068\u306a\u3063\u305f\uff08\u5f53\u8a72\u7701\u4ee4\u306f\u516c\u5e03\u306e\u65e5\u304b\u3089\u65bd\u884c\uff08\u6539\u6b63\u7701\u4ee4\u9644\u5247\uff11\u4e00\uff09\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u7701\u4ee4\u3082\u5b98\u5831\u540c\u53f7\u306b\u304a\u3044\u3066\u516c\u5e03\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u5730\u65b9\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4<\/li>\n<li>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u9069\u7528\u72b6\u6cc1\u306e\u900f\u660e\u5316\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4<\/li>\n<li>\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u7701\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee5\u4e0b\u3001\u4e3b\u306a\u69d8\u5f0f\u306e\u6539\u6b63\u4e8b\u9805\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u5225\u8868\uff11<\/strong>\u95a2\u4fc2\u300c\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u4fc2\u308b\u7533\u544a\u66f8\u300d\u306b\u306f\u300c\u6cd5\u4eba\u540d\u300d\u6b04\u306e\u4e0b\u306b\u300c\u6cd5\u4eba\u756a\u53f7\u300d\uff08\u3044\u308f\u3086\u308b\u6cd5\u4eba\u5411\u3051\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09\u306e<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860002f.html\" target=\"_blank\">\u8a18\u5165\u6b04\u304c\u8ffd\u52a0\u3055\u308c\u305f<\/a>\uff08\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u5225\u8868\uff14<\/strong>\u300c\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306f\u3001\u65e7\u63aa\u7f6e\u6cd561\u6761\u300a\u8a8d\u5b9a\u7814\u7a76\u958b\u767a\u4e8b\u696d\u6cd5\u4eba\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u300b\u306e\u5ec3\u6b62\u306b\u4f34\u3044<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2014\/pdf\/10_03.pdf\" target=\"_blank\">\u5225\u886810\uff08\uff13\uff09<\/a>\u300c\u8a8d\u5b9a\u7814\u7a76\u958b\u767a\u4e8b\u696d\u6cd5\u4eba\u7b49\u306e\u6240\u5f97\u53c8\u306f\u9023\u7d50\u6240\u5f97\u306e\u91d1\u984d\u306e\u640d\u91d1\u7b97\u5165\u53c8\u306f\u76ca\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u304c\u5ec3\u6b62\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860011f.html\" target=\"_blank\">\u65e7\uff3b29\u6b04\uff3d\u304c\u524a\u9664\u3055\u308c\u4ee5\u4e0b\u9805\u76ee\u756a\u53f7\u306e\u5909\u66f4\u304c\u884c\u308f\u308c\u3066\u3044\u308b<\/a>\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/pdf\/p0084_0200.pdf#page=2\" target=\"_blank\">\u516c\u793e\u50b5\u7b49\u306e\u8ab2\u7a0e\u65b9\u5f0f\u304c\u898b\u76f4\u3055\u308c\u308b<\/a>\u7b49\u6539\u6b63\u306e\u65bd\u884c\u306b\u4f34\u3044\u3001\u300c\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u524d\u300d\u3068\u300c\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u300d\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u3082\u306e\u3067\u660e\u7d30\u304c\u5206\u3051\u3089\u308c\u305f\u305f\u3081\u3001<strong>\u5225\u8868\uff16\uff08\uff11\uff09<\/strong>\u300c\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u304c\u672c\u8868\u3068\u4ed8\u8868\u306b\u5206\u5272\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\uff09\u3002<\/p>\n<p><strong>\u5225\u8868\uff16\uff08\uff11\uff09\u3000\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\uff08\u4ee5\u4e0b\u540c\u3058\uff09\u3002<\/span><br \/>\n<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860014f.html\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-68049\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-1.png\" alt=\"\" width=\"550\" height=\"614\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-1.png 929w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-1-268x300.png 268w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-1-917x1024.png 917w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u5225\u8868\uff16\uff08\uff11\uff09\u4ed8\u8868\u3000\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u306b\u4fc2\u308b\u5143\u672c\u6240\u6709\u671f\u9593\u5272\u5408\u306e\u8a08\u7b97\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/strong><br \/>\n<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860015f.html\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-68050\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-2.png\" alt=\"\" width=\"550\" height=\"764\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-2.png 973w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-2-216x300.png 216w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-2-737x1024.png 737w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<p>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u958b\u767a\u4fc3\u9032\u306e\u89b3\u70b9\u304b\u3089\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7814\u7a76\u958b\u767a\u7a0e\u5236\u3001\u63a7\u9664\u9650\u5ea6\u984d\u306e\u69cb\u9020\u3092\u898b\u76f4\u3057\uff5e\u7279\u5225\u8a66\u9a13\u7814\u7a76\u8cbb\u7a0e\u984d\u63a7\u9664\u3092\u5225\u67a0\u306b\u3002\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u306f\u5ec3\u6b62\u3078\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-42\/\" target=\"_blank\">\u7279\u5225\u8a66\u9a13\u7814\u7a76\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u67a0\u304c\u5275\u8a2d<\/a>\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001<strong>\u5225\u8868\uff16\uff08\uff18\uff09<\/strong>\u300c\u7279\u5225\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306b\u4fc2\u308b\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u304c\u65b0\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<p><strong>\u5225\u8868\uff16\uff08\uff18\uff09\u3000\u7279\u5225\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306b\u4fc2\u308b\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/strong><br \/>\n<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860021f.html\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-68051\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-3.png\" alt=\"\" width=\"550\" height=\"595\" \/><\/a><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5730\u65b9\u3078\u306e\u672c\u793e\u6a5f\u80fd\u79fb\u8ee2\u30fb\u62e1\u5145\u3092\u56f3\u308b\u300c\u5730\u65b9\u62e0\u70b9\u5f37\u5316\u7a0e\u5236\u300d\u304c\u5275\u8a2d\uff5e\u30aa\u30d5\u30a3\u30b9\u6e1b\u7a0e\u3068\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u306e\uff12\u672c\u7acb\u3066\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-45\/\" target=\"_blank\">\u5730\u65b9\u62e0\u70b9\u5f37\u5316\u7a0e\u5236<\/a>\u306b\u95a2\u3057\u3066\u306f\u3001\u30aa\u30d5\u30a3\u30b9\u6e1b\u7a0e\uff08\u5730\u65b9\u62e0\u70b9\u5efa\u7269\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\uff09\u306b\u95a2\u3059\u308b<strong>\u5225\u8868\uff16\uff0817\uff09<\/strong>\u300c\u5730\u65b9\u6d3b\u529b\u5411\u4e0a\u5730\u57df\u306b\u304a\u3044\u3066\u7279\u5b9a\u5efa\u7269\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u304c\u65b0\u8a2d\u3055\u308c\u3001\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2014\/pdf\/06_17.pdf\" target=\"_blank\">\u6539\u6b63\u524d\u306e\u5225\u8868\uff16\uff0817\uff09<\/a>\u304b\u3089\u5730\u65b9\u62e0\u70b9\u5f37\u5316\u7a0e\u5236\u306e\u67a0\u3092\u8ffd\u52a0\u3057\u305f<strong>\uff16\uff0818\uff09<\/strong>\u3078\u3068\u6539\u6b63\u3055\u308c\u3001\u672c\u8868\u3068\u4ed8\u8868\u306b\u5206\u5272\u3055\u308c\u305f\u3002<\/p>\n<p><strong>\u5225\u8868\uff16\uff0817\uff09\u3000\u5730\u65b9\u6d3b\u529b\u5411\u4e0a\u5730\u57df\u306b\u304a\u3044\u3066\u7279\u5b9a\u5efa\u7269\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/strong><br \/>\n<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860025f.html\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-68052\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-4.png\" alt=\"\" width=\"550\" height=\"735\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-4.png 962w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-4-224x300.png 224w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-4-766x1024.png 766w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u5225\u8868\uff16\uff0818\uff09\u3000\u96c7\u7528\u8005\u306e\u6570\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/strong><br \/>\n<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860033f.html\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  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href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860035f.html\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-68054\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-6.png\" alt=\"\" width=\"550\" height=\"488\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-6.png 868w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-6-300x266.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u8981\u4ef6\u7de9\u548c\u3068\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u3078\u306e\u9069\u7528\uff5e\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u300c\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u5272\u5408\u300d\u306f\uff13\uff05\u636e\u7f6e\u304d\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-41\/\" target=\"_blank\">\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236<\/a>\u306b\u4fc2\u308b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2014\/pdf\/06_20.pdf\" target=\"_blank\">\u5225\u8868\uff16\uff0820\uff09\uff08\u6539\u6b63\u524d\uff09<\/a>\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u3008\u3042\u3089\u305f\u3081\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3009\u300e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u300f\u306e\u8aa4\u308a\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u7559\u610f\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-275\/\" target=\"_blank\">\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528<\/a>\u304c\u306a\u304f\u306a\u3063\u305f\u3053\u3068\u304b\u3089\u5f53\u8a72\u90e8\u5206\u304c\u524a\u9664\u3055\u308c\u3001<strong>\uff16\uff0821\uff09<\/strong>\u3068\u3055\u308c\u305f\u3002<\/p>\n<p><strong>\u5225\u8868\uff16\uff0821\uff09\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/strong><br \/>\n<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860031f.html\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-68055\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-7.png\" alt=\"\" width=\"550\" height=\"741\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-7.png 956w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-7-222x300.png 222w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-7-760x1024.png 760w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<p>\u53d7\u53d6\u914d\u5f53\u7b49\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u8ab2\u7a0e\u30d9\u30fc\u30b9\u62e1\u5927\u306b\u3088\u308a\u300c\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u300d\u304c\u898b\u76f4\u3057\uff5e\u4fdd\u6709\u5272\u5408\u533a\u5206\u306e\u7d30\u5206\u5316\u3067\u4e0d\u7b97\u5165\u5272\u540820\uff05\u3082\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-38\/\" target=\"_blank\">\u682a\u5f0f\u7b49\u306e\u4fdd\u6709\u5272\u5408\u306b\u3088\u308b\u533a\u5206\u306e\u898b\u76f4\u3057<\/a>\u306b\u4f34\u3044\u3001<strong>\u5225\u8868\uff18\uff08\uff11\uff09<\/strong>\u300c\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306f\u672c\u8868\u3068\u4ed8\u8868\u306b\u5206\u5272\u3055\u308c\u305f\u3002<\/p>\n<p><strong>\u5225\u8868\uff18\uff08\uff11\uff09\u3000\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/strong><br \/>\n<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860075f.html\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-68056\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-8.png\" alt=\"\" width=\"550\" height=\"780\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-8.png 997w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-8-211x300.png 211w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-8-721x1024.png 721w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u5225\u8868\uff18\uff08\uff11\uff09\u4ed8\u8868\u3000\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u984d\u306e\u660e\u7d30\u66f8<\/strong><br \/>\n<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860077f.html\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-68048\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-9.png\" alt=\"\" width=\"550\" height=\"737\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-9.png 999w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-9-223x300.png 223w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-H27hojin-yoshiki1-9-763x1024.png 763w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u898b\u76f4\u3057\u3078\uff5e\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u30fb\u767b\u9332\u56fd\u5916\u4e8b\u696d\u8005\u5236\u5ea6\u306b\u3088\u308a\u56fd\u5916\u4e8b\u696d\u8005\u3078\u306e\u96fb\u5b50\u5546\u53d6\u5f15\u8ab2\u7a0e\u5f37\u5316\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u5927\u7db1\uff09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-report-14\/\" target=\"_blank\">\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/a>\u306b\u4f34\u3044\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2014\/pdf\/16_10.pdf\" target=\"_blank\"><strong>\u5225\u886816\uff0810\uff09<\/strong><\/a>\u300c\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306b\u65b0\u305f\u306b<a href=\"http:\/\/kanpou.npb.go.jp\/old\/20150415\/20150415g00086\/20150415g000860093f.html\" target=\"_blank\">17\u6b04\u300c\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u3067\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u3082\u306e\u306e\u5408\u8a08\u984d\u300d\u304c\u8ffd\u52a0\u3055\u308c\u305f<\/a>\uff08\u5e73\u621027\u5e7410\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\uff09\u3002<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\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\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2014\/index.htm\" target=\"_blank\">\u5e73\u621026\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u7b49\uff08\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u7b49\uff09\u5206\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u4e00\u89a7\u8868<\/a>\u300d<\/div><\/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>\u5e73\u621027\u5e74\uff14\u670815\u65e5\u4ed8\u3051\u306e\u5b98\u5831\u53f7\u5916\u7b2c86\u53f7\u3067\u300c\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u300d\u304c\u516c\u5e03\u3055\u308c\u3001\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u7b49\u3092\u53d7\u3051\u305f\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09\u306e\u6539\u6b63\u69d8\u5f0f\u304c\u660e\u3089\u304b\u3068\u306a\u3063\u305f\uff08\u5f53\u8a72\u7701\u4ee4\u306f\u516c\u5e03\u306e\u65e5\u304b\u3089\u65bd\u884c\uff08\u6539\u6b63\u7701\u4ee4\u9644\u5247\uff11\u4e00\uff09\uff09\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,177,167,179,289],"tags":[624,633,332,601],"backnumber":[1790],"series":[1006],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 02:29:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/68047"}],"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=68047"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/68047\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=68047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=68047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=68047"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=68047"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=68047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}