{"id":7095,"date":"2013-02-07T10:13:09","date_gmt":"2013-02-07T01:13:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=7095"},"modified":"2022-01-14T15:10:37","modified_gmt":"2022-01-14T06:10:37","slug":"income-article-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-14\/","title":{"rendered":"\u5e73\u621024\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u5404\u6240\u5f97\u63a7\u9664\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\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5404\u6240\u5f97\u63a7\u9664\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>\u672c\u9023\u8f09\u306e\u6700\u7d42\u56de\u3068\u306a\u308b\u4eca\u56de\u306f\u3001\u6240\u5f97\u63a7\u9664\u306b\u95a2\u3059\u308b\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u3001<a title=\"Profession Journal\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-12\/\" target=\"_blank\">\u524d\u56de<\/a>\u3068\u540c\u69d8\u306b\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u8996\u70b9\u304b\u3089\u53d6\u308a\u4e0a\u3052\u308b\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u9069\u7528\u3067\u304d\u306a\u3044\u96d1\u640d\u63a7\u9664\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u306b\u95a2\u3057\u3066\u89e3\u8aac\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\uff11\u3011\u3000\u96d1\u640d\u63a7\u9664<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u5bfe\u8c61\u3068\u306a\u308b\u640d\u5931<\/strong><\/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 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #800000;\">\u3014\u8cc7\u7523\u306e\u6240\u6709\u8005\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5c45\u4f4f\u8005\u53c8\u306f\u305d\u306e\u8005\u3068<strong><span style=\"color: #333399;\">\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3084\u305d\u306e\u4ed6\u306e\u89aa\u65cf<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #800000;\">\u3014\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<strong><span style=\"color: #333399;\">\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u306a\u4f4f\u5b85\u3001\u5bb6\u8ca1\u3001\u8863\u985e<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3000<\/strong>\u4e8b\u696d\u7528\u8cc7\u7523\u3084\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306a\u3044\u8cc7\u7523\uff08\u5225\u8358\u3001\u66f8\u753b\u9aa8\u8463\u3084\u8cb4\u91d1\u5c5e\u7b49\uff08\uff11\u500b\u53c8\u306f\uff11\u7d44\u306e\u4fa1\u984d\u304c30\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e\uff09\uff09\u306f\u5bfe\u8c61\u5916<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #800000;\">\u3014\u640d\u5931\u306e\u767a\u751f\u539f\u56e0\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<strong><span style=\"color: #333399;\">\u707d\u5bb3\uff08\u9707\u707d\u7b49\u306e\u81ea\u7136\u707d\u5bb3\u3001\u706b\u707d\u3001\u5bb3\u866b\u306b\u3088\u308b\u707d\u5bb3\u7b49\uff09\u3001\u76d7\u96e3\u3001\u6a2a\u9818<\/span><\/strong>\u306b\u9650\u5b9a<\/p>\n<p style=\"text-align: right;\">\uff08\u6240\u6cd572\u2460\uff09<\/p>\n<\/div>\n<p><strong><span style=\"color: #333399;\">\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf<\/span><\/strong>\u306f\u3001\u305d\u306e\u5e74\u5206\u306e<strong><span style=\"color: #800080;\">\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\uff0a<\/span><\/strong>\u304c\u57fa\u790e\u63a7\u9664\u984d\uff0838\u4e07\u5186\uff09\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u306a\u308b\uff08\u6240\u4ee4205\u2460\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u306a\u304a\u3001\u914d\u5076\u8005\u3084\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u304c<strong><span style=\"color: #333399;\">\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b<\/span><\/strong>\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306f\u3001\u6b21\u306e\u2460\u3001\u2461\u306e\u65e5\u306e\u73fe\u6cc1\u306b\u3088\u3063\u3066\u5224\u5b9a\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/16\/01.htm\" target=\"_blank\">\u6240\u57fa\u901a72-4\uff081\uff09<\/a>\uff09\u3002<br \/>\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-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u8cc7\u7523\u305d\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u751f\u3058\u305f\u640d\u5931\uff1a\u5f53\u8a72\u640d\u5931\u304c\u751f\u3058\u305f\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u707d\u5bb3\u95a2\u9023\u652f\u51fa\uff08\u4e0b\u8a18\u53c2\u7167\uff09\uff1a\u5f53\u8a72\u640d\u5931\u304c\u751f\u3058\u305f\u65e5\u53c8\u306f\u73fe\u5b9f\u306b\u5f53\u8a72\u652f\u51fa\u3092\u3057\u305f\u65e5<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #800080;\">\uff0a\u7dcf\u6240\u5f97\u91d1\u984d\u7b49<\/span><\/strong>\uff1a\u6b21\u306e\u2460\uff5e\u2467\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u7dcf\u6240\u5f97\u91d1\u984d\uff08\u640d\u76ca\u901a\u7b97\u300c<span style=\"color: #0000ff;\">\u5f8c<\/span>\u300d\u3067\u3001\u7d14\u640d\u5931\u3001\u96d1\u640d\u5931\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u7e70\u8d8a\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u300c<span style=\"color: #0000ff;\">\u5f8c<\/span>\u300d\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\uff08\u7279\u5225\u63a7\u9664\u300c<span style=\"color: #ff0000;\">\u524d<\/span>\u300d\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\uff08\u7279\u5225\u63a7\u9664\u300c<span style=\"color: #ff0000;\">\u524d<\/span>\u300d\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u306e\u91d1\u984d\uff08\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u3068\u306e\u640d\u76ca\u901a\u7b97\u300c<span style=\"color: #0000ff;\">\u5f8c<\/span>\u300d\u53ca\u3073\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u300c<span style=\"color: #0000ff;\">\u5f8c<\/span>\u300d\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2466\u3000\u9000\u8077\u6240\u5f97\u306e\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2467\u3000\u5c71\u6797\u6240\u5f97\u306e\u91d1\u984d<\/p>\n<\/div>\n<p>\u640d\u5931\u306b\u306f\u3001\u707d\u5bb3\u306b\u95a2\u9023\u3057\u3066\u884c\u3063\u305f\u3084\u3080\u3092\u5f97\u306a\u3044\u652f\u51fa\uff08<strong><span style=\"color: #333399;\">\u707d\u5bb3\u95a2\u9023\u652f\u51fa<\/span><\/strong>\uff09\u304c\u542b\u307e\u308c\u3001\u4fdd\u967a\u91d1\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u7b49\u3067\u88dc\u3066\u3093\u3055\u308c\u308b\u91d1\u984d\u306f\u9664\u304b\u308c\u308b\u3002\u307e\u305f\u3001\u707d\u5bb3\u306b\u3088\u308b\u88ab\u5bb3\u304c\u4e88\u6e2c\u3055\u308c\u308b\u305f\u3081\u3001\u5b9f\u969b\u306b\u707d\u5bb3\u304c\u8d77\u3053\u308b\u524d\u306b\u884c\u308f\u308c\u305f\u652f\u51fa\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3002<\/p>\n<p><span style=\"color: #333399;\"><strong>\u707d\u5bb3\u95a2\u9023\u652f\u51fa<\/strong><\/span>\u3068\u306f\u3001\u305d\u306e<strong><span style=\"color: #333399;\">\u707d\u5bb3\u304c\u3084\u3093\u3060\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff11\u5e74\u3092\u7d4c\u904e\u3057\u305f\u65e5\u306e\u524d\u65e5\u307e\u3067<\/span><\/strong>\u306b\u3057\u305f\u6b21\u306e\u3082\u306e\u3084\u305d\u308c\u306b\u985e\u3059\u308b\u652f\u51fa\u3092\u3044\u3046\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#008000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3008\u707d\u5bb3\u95a2\u9023\u652f\u51fa\u306e\u4f8b\uff08\u6240\u4ee4206\u2460\u4e8c\uff09\u3009<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u707d\u5bb3\u306b\u3088\u308a\u751f\u3058\u305f\u571f\u7802\u305d\u306e\u4ed6\u306e\u969c\u5bb3\u7269\u3092\u9664\u53bb\u3059\u308b\u305f\u3081\u306e\u652f\u51fa<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u88ab\u707d\u3057\u305f\u4f4f\u5b85\u5bb6\u8ca1\u7b49\u306e\u539f\u72b6\u56de\u5fa9\u306e\u305f\u3081\u306e\u652f\u51fa<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u88ab\u707d\u3057\u305f\u4f4f\u5b85\u5bb6\u8ca1\u7b49\u306e\u640d\u58ca\u53c8\u306f\u4fa1\u5024\u306e\u6e1b\u5c11\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u652f\u51fa<\/p>\n<\/div>\n<p>\u707d\u5bb3\u95a2\u9023\u652f\u51fa\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u652f\u51fa\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304c\u3001\u707d\u5bb3\u7b49\u306e\u3042\u3063\u305f\u5e74\u306e\u7fcc\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\uff13\u670815\u65e5\u307e\u3067\u306b\u652f\u51fa\u3057\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u707d\u5bb3\u7b49\u306e\u3042\u3063\u305f\u5e74\u5206\u306e\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/16\/01.htm\" target=\"_blank\">\u6240\u57fa\u901a72-5<\/a>\uff09\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/strong><br \/>\n\u96d1\u640d\u63a7\u9664\u306e\u91d1\u984d\u306f\u3001\u6b21\u306e\u2460\u3001\u2461\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u65b9\u306e\u91d1\u984d\u3067\u3042\u308a\u3001\u305d\u306e\u5e74\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001<strong><span style=\"color: #333399;\">\u7fcc\u5e74\u4ee5\u5f8c\uff13\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u5404\u5e74\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/strong>\uff08\u96d1\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\uff09\uff08\u6240\u6cd571\u2460\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000<span style=\"text-decoration: underline;\">\u640d\u5931\u306e\u91d1\u984d<span style=\"color: #ff0000; text-decoration: underline;\">\uff0a1<\/span><\/span>\uff0d\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u00d710\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000<span style=\"text-decoration: underline;\">\u640d\u5931\u306e\u91d1\u984d<span style=\"color: #ff0000; text-decoration: underline;\">\uff0a1<\/span><\/span>\u306e\u3046\u3061\u707d\u5bb3\u95a2\u9023\u652f\u51fa\uff0d\uff15\u4e07\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3000\u3000<\/strong><span style=\"color: #ff0000;\">\uff0a\uff11<\/span>\u3000\u640d\u5931\u306e\u91d1\u984d\uff1d<span style=\"text-decoration: underline;\">\u8cc7\u7523\u306e\u640d\u5931\u91d1\u984d<span style=\"color: #0000ff; text-decoration: underline;\">\uff0a2<\/span><\/span>\uff0b\u707d\u5bb3\u95a2\u9023\u652f\u51fa\uff0d\u4fdd\u967a\u91d1\u7b49\u306e\u88dc\u3066\u3093\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3000\u3000<\/strong><span style=\"color: #0000ff;\">\uff0a\uff12<\/span>\u3000\u8cc7\u7523\u306e\u640d\u5931\u91d1\u984d\u30fb\u30fb\u30fb\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u76f4\u524d\u306b\u304a\u3051\u308b\u8cc7\u7523\u306e<strong><span style=\"color: #333399;\">\u6642\u4fa1<\/span><\/strong>\u3092\u57fa\u306b\u8a08\u7b97<\/p>\n<\/div>\n\u306a\u304a\u3001\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u4fdd\u967a\u91d1\u7b49\u304c\u3001\u640d\u5931\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u304c\u3042\u308b\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306e\u4fdd\u967a\u91d1\u7b49\u306f\u3001\u7a81\u767a\u7684\u306a\u4e8b\u6545\u306b\u3088\u308b\u8cc7\u7523\u306e\u640d\u5bb3\u306b\u57fa\u56e0\u3057\u3066\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u4fdd\u967a\u91d1\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u306a\u308b\uff08\u6240\u6cd59\u2460\u5341\u4e03\uff09\u3002<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u707d\u5bb3\u6e1b\u514d\u6cd5\u3068\u306e\u95a2\u4fc2<\/strong><br \/>\n\u707d\u5bb3\u306b\u3088\u3063\u3066\u4f4f\u5b85\u3084\u5bb6\u8ca1\u306b\u751a\u5927\u306a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001<strong><span style=\"color: #333399;\">\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u9069\u7528\u306b\u3088\u308a\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u3092\u53d7\u3051\u308b<\/span><\/strong>\u3053\u3068\u3082\u3067\u304d\u308b\uff08\u707d\u5bb3\u6e1b\u514d\u6cd52\uff09\u3002\u96d1\u640d\u63a7\u9664\u3068\u306e\u91cd\u8907\u9069\u7528\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u3069\u3061\u3089\u304b\u6709\u5229\u306a\u65b9\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u9069\u7528\u8981\u4ef6\u53ca\u3073\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u306e\u5185\u5bb9\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3042\u308b\uff08\u707d\u5bb3\u6e1b\u514d\u6cd52\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u4ee41\uff09\u3002<br \/>\n<strong>\u2460\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u30a2\uff09\u3000<strong><span style=\"color: #333399;\">\u9707\u707d\u3001\u98a8\u6c34\u5bb3\u3001\u843d\u96f7\u3001\u706b\u707d\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u707d\u5bb3<\/span><\/strong>\u306b\u3088\u3063\u3066\u3001\u7d0d\u7a0e\u8005\u3084<strong><span style=\"color: #333399;\">\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf<\/span><\/strong>\uff08\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u306e\u5408\u8a08\u984d\u2266\u57fa\u790e\u63a7\u9664\u984d\uff09\u304c\u3001\u6240\u6709\u3059\u308b<strong><span style=\"color: #333399;\">\u4f4f\u5b85\u3084\u5bb6\u8ca1<\/span><\/strong>\u306b\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u30a4\uff09\u3000\u640d\u5bb3\u91d1\u984d\uff08\u4fdd\u967a\u91d1\u7b49\u3067\u88dc\u3066\u3093\u3055\u308c\u308b\u90e8\u5206\u3092\u9664\u304f\uff09\u304c\u3001\u305d\u306e\u4f4f\u5b85\u3084\u5bb6\u8ca1\u306e<strong><span style=\"color: #333399;\">\u6642\u4fa1\u306e50\uff05\u4ee5\u4e0a<\/span><\/strong>\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u30a6\uff09\u3000\u305d\u306e\u5e74\u5206\u306e<strong><span style=\"color: #333399;\">\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b<\/span><\/strong>\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u30a8\uff09\u3000\u305d\u306e\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u306b\u3064\u3044\u3066\u3001<strong><span style=\"color: #333399;\">\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044<\/span><\/strong>\u3053\u3068<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u2461\u3000\u8efd\u6e1b\u514d\u9664\u306e\u5185\u5bb9<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u30a2\uff09\u3000\u5408\u8a08\u6240\u5f97\u91d1\u984d\u2266500\u4e07\u5186\u306e\u5834\u5408\u30fb\u30fb\u30fb\u5168\u984d\u514d\u9664<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u30a4\uff09\u3000500\u4e07\u5186\uff1c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u2266750\u4e07\u5186\u30fb\u30fb\u30fb50\uff05\u8efd\u6e1b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u30a6\uff09\u3000750\u4e07\u5186\uff1c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u22661,000\u4e07\u5186\u30fb\u30fb\u30fb25\uff05\u8efd\u6e1b<\/p>\n<p>\u306a\u304a\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u78ba\u5b9a\u7533\u544a\u524d\u306b\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u3084\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\uff08\u53c8\u306f\u9084\u4ed8\uff09\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002\u3053\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u6240\u5f97\u7a0e\u984d\u306e\u7cbe\u7b97\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\uff08\u707d\u5bb3\u6e1b\u514d\u6cd53\uff09\u3002<\/p>\n<p><strong>\uff08\uff14\uff09\u3000\u96d1\u640d\u63a7\u9664\u3068\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u306e\u8a08\u7b97\u4f8b<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3008\u4f8b\u3009<\/strong>\u3000\u5e73\u621024\u5e74\u4e2d\u306b\u706b\u707d\u306b\u906d\u3044\u3001\u4f4f\u5b85\u3068\u5bb6\u8ca1\u306b500\u4e07\u5186\uff08\u4f4f\u5b85\u3068\u5bb6\u8ca1\u306e\u6642\u4fa1\u306e50\uff05\u8d85\uff09\u306e\u640d\u5bb3\u3092\u53d7\u3051\u305f\u3002\u96d1\u640d\u63a7\u9664\u3068\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u306e\u3069\u3061\u3089\u3092\u9078\u629e\u3057\u305f\u65b9\u304c\u6709\u5229\u3068\u306a\u308b\u304b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u5e74\u672b\u8abf\u6574\u6e08\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u8a18\u8f09\u4e8b\u9805\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u7d66\u4e0e\u6240\u5f97\u30008,000,000\u5186\u3000\u3001\u3000\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u30002,200,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3000732,500\u5186<\/p>\n<\/div>\n<p><strong>\u2460\u3000\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408<\/strong><br \/>\n\u96d1\u640d\u63a7\u9664\u306e\u984d\uff1a5,000,000\uff0d8,000,000\u00d710\uff05\uff1d4,200,000\u5186<br \/>\n\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\uff1a2,200,000\uff0b4,200,000\uff1d6,400,000\u5186<br \/>\n\u7533\u544a\u7d0d\u7a0e\uff08\u9084\u4ed8\uff09\u984d\uff1a\uff088,000,000\uff0d6,400,000\uff09\u00d75\uff05\uff0d732,500\uff1d<span style=\"color: #800080;\">\u25b3652,500\u5186<\/span>\uff08\u9084\u4ed8\uff09<\/p>\n<p><strong>\u2461\u3000\u707d\u5bb3\u514d\u9664\u6cd5\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u3092\u53d7\u3051\u308b\u5834\u5408<\/strong><br \/>\n\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u984d\uff1a732,500\u00d725\uff05\uff1d<span style=\"color: #800080;\">183,125\u5186<\/span><\/p>\n<p>\u4ee5\u4e0a\u3088\u308a\u3001\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65b9\u304c\u6709\u5229\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\uff08\uff15\uff09\u3000\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u5834\u5408\u306e\u7279\u4f8b<\/strong><br \/>\n\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308a\u4f4f\u5b85\u3084\u5bb6\u8ca1\u306b\u640d\u5bb3\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001<strong><span style=\"color: #333399;\">\u707d\u5bb3\u306e\u3084\u3093\u3060\u65e5\u304b\u3089\uff13\u5e74\u4ee5\u5185<\/span><\/strong>\u306b\u652f\u51fa\u3055\u308c\u308b\u707d\u5bb3\u95a2\u9023\u652f\u51fa\u304c\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<br \/>\n\u307e\u305f\u3001\u96d1\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306b\u3064\u3044\u3066\u3001\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u5206\u306b\u3064\u3044\u3066<strong><span style=\"color: #333399;\">\u671f\u9650\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408<\/span><\/strong>\u306b\u304a\u3044\u3066\u3082\u7e70\u8d8a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u96d1\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u671f\u9593\u3082<span style=\"color: #333399;\"><strong>\u7fcc\u5e74\u4ee5\u5f8c\uff15\u5e74\u9593<\/strong><\/span>\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\uff12\u3011\u3000\u533b\u7642\u8cbb\u63a7\u9664<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb<\/strong><br \/>\n\u5c45\u4f4f\u8005\u304c\u652f\u6255\u3063\u305f\u81ea\u5df1\u53c8\u306f\u81ea\u5df1\u3068<span style=\"color: #333399;\"><strong>\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf<\/strong><\/span>\u306b\u4fc2\u308b\u533b\u7642\u8cbb\u304c\u5bfe\u8c61\u3068\u306a\u308b\uff08\u6240\u6cd573\u2460\uff09\u3002<br \/>\n<strong><span style=\"color: #333399;\">\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf<\/span><\/strong>\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u306b\u95a2\u3059\u308b\u8981\u4ef6\u306f\u306a\u3044\u3002\u533b\u7642\u8cbb\u3092\u652f\u51fa\u3059\u3079\u304d\u4e8b\u7531\u304c\u751f\u3058\u305f\u6642\u53c8\u306f\u5b9f\u969b\u306b\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u6642\u306e\u73fe\u6cc1\u306b\u304a\u3044\u3066\u5c45\u4f4f\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3001\u304b\u3064\u3001\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u8005\u306b\u4fc2\u308b\u533b\u7642\u8cbb\u3067\u3042\u308c\u3070\u5bfe\u8c61\u306b\u306a\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/16\/01.htm#a-02\" target=\"_blank\">\u6240\u57fa\u901a73-1<\/a>\uff09\u3002<\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\u306f\u3001\u305d\u306e\u5e74\u306e\uff11\u6708\uff11\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u9593\u306b<span style=\"color: #333399;\"><strong>\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u3082\u306e\u306b\u9650\u3089\u308c<\/strong><\/span>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/16\/01.htm#a-02\" target=\"_blank\">\u6240\u57fa\u901a73-2<\/a>\uff09\u3001\u4fdd\u967a\u91d1\u7b49\u3067\u88dc\u3066\u3093\u3055\u308c\u308b\u91d1\u984d\u306f\u9664\u304b\u308c\u308b\uff08\u6240\u6cd573\u2460\uff09\u3002<\/p>\n<p>\u533b\u7642\u8cbb\u3092\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3084\u30ed\u30fc\u30f3\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4fe1\u8ca9\u4f1a\u793e\u304b\u3089\u533b\u5e2b\u3084\u6b6f\u79d1\u533b\u5e2b\u7b49\u306b\u652f\u6255\u308f\u308c\u305f\u65e5\uff08\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u65e5\u3001\u30ed\u30fc\u30f3\u5951\u7d04\u6210\u7acb\u65e5\uff09\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002\u305f\u3060\u3057\u3001\u91d1\u5229\u3084\u4fe1\u8ca9\u4f1a\u793e\u306e\u624b\u6570\u6599\u90e8\u5206\u306f\u5bfe\u8c61\u306b\u542b\u307e\u308c\u306a\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3008\u533b\u7642\u8cbb\u306e\u7bc4\u56f2\uff08\u6240\u4ee4207\uff09\u3009<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u533b\u5e2b\u3001\u6b6f\u79d1\u533b\u5e2b\u306b\u3088\u308b\u8a3a\u7642\u53c8\u306f\u6cbb\u7642<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u6cbb\u7642\u3001\u7642\u990a\u306b\u5fc5\u8981\u306a\u533b\u85ac\u54c1\u306e\u8cfc\u5165<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u75c5\u9662\u3001\u8a3a\u7642\u6240\u53c8\u306f\u52a9\u7523\u6240\u3078\u53ce\u5bb9\u3055\u308c\u308b\u305f\u3081\u306e\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u3042\u3093\u6469\u30de\u30c3\u30b5\u30fc\u30b8\u6307\u5727\u5e2b\u3001\u306f\u308a\u5e2b\u3001\u304d\u3085\u3046\u5e2b\u3001\u67d4\u9053\u6574\u5fa9\u5e2b\u306b\u3088\u308b\u65bd\u8853<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u4fdd\u5065\u5e2b\u3001\u770b\u8b77\u5e2b\u53c8\u306f\u51c6\u770b\u8b77\u5e2b\u306b\u3088\u308b\u7642\u990a\u4e0a\u306e\u4e16\u8a71<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\u52a9\u7523\u5e2b\u306b\u3088\u308b\u5206\u3079\u3093\u306e\u4ecb\u52a9<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2466\u3000\u4ecb\u8b77\u798f\u7949\u58eb\u7b49\u306b\u3088\u308b\u5580\u75f0\u5438\u5f15\u7b49\u53c8\u306f\u8a8d\u5b9a\u7279\u5b9a\u884c\u70ba\u696d\u52d9\u5f93\u4e8b\u8005\u306b\u3088\u308b\u7279\u5b9a\u884c\u70ba<\/p>\n<\/div>\n<p><strong>\uff08\uff12\uff09\u3000\u8a2a\u554f\u4ecb\u8b77\u306e\u8cbb\u7528<\/strong><br \/>\n\u8a2a\u554f\u4ecb\u8b77\u306e\u8cbb\u7528\u306e\u3046\u3061\u3001\u7642\u990a\u4e0a\u306e\u4e16\u8a71\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u306e\u91d1\u984d\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\uff08\u6240\u4ee4207\u4e94\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/16\/01.htm#a-02\" target=\"_blank\">\u6240\u57fa\u901a73-6<\/a>\uff09\u3002<br \/>\n\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u300c\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u8a08\u753b\u300d\u53c8\u306f\u300c\u4ecb\u8b77\u4e88\u9632\u30b5\u30fc\u30d3\u30b9\u8a08\u753b\u300d\u306b\u57fa\u3065\u3044\u3066\u533b\u7642\u7cfb\u30b5\u30fc\u30d3\u30b9\u3068\u4f75\u305b\u3066\u5229\u7528\u3059\u308b\u5834\u5408\u306e\u8a2a\u554f\u4ecb\u8b77\u306e\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u8cbb\u53ca\u3073\u4ecb\u8b77\u4e88\u9632\u30b5\u30fc\u30d3\u30b9\u8cbb\u306b\u4fc2\u308b\u81ea\u5df1\u8ca0\u62c5\u984d\uff08\u4ecb\u8b77\u4fdd\u967a\u7d66\u4ed8\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\uff09\u3067\u3042\u308b\u3002<br \/>\n\u307e\u305f\u3001\u533b\u7642\u7cfb\u30b5\u30fc\u30d3\u30b9\u3068\u4f75\u305b\u3066\u5229\u7528\u3057\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u8cbb\u53c8\u306f\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u8cbb\u306b\u4fc2\u308b\u81ea\u5df1\u8ca0\u62c5\u984d\u306e\u3046\u3061\u3001\u4ecb\u8b77\u798f\u7949\u58eb\u7b49\u306b\u3088\u308b\u5580\u75f0\u5438\u5f15\u7b49\u306e\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\uff08\u6240\u4ee4207\u2466\uff08\u8a73\u7d30\u306f\u672c\u9023\u8f09\u306e<a title=\"Profession Journal\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-8\/\" target=\"_blank\">\u7b2c\uff12\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/strong><br \/>\n\u533b\u7642\u8cbb\u63a7\u9664\u306e\u91d1\u984d\u306f\u3001\u6b21\u306e\u5f0f\u3067\u8a08\u7b97\u3059\u308b\u3002<br \/>\n\u306a\u304a\u3001\u9650\u5ea6\u984d\u306f200\u4e07\u5186\u3067\u3042\u308b\uff08\u6240\u6cd573\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#DDA0DD;\">\n\t\t<p><strong><span style=\"color: #333399;\">\u652f\u6255\u533b\u7642\u8cbb\u306e\u984d\uff0d\u4fdd\u967a\u91d1\u7b49\u306e\u88dc\u3066\u3093\u91d1\u984d<\/span><\/strong>\uff0d<span style=\"color: #008080;\">10\u4e07\u5186<strong>\uff0a<\/strong><\/span><br \/>\n<strong><span style=\"color: #008080;\">\u3000\u3000<\/span><span style=\"color: #008080;\">\uff0a<\/span><\/strong>\u3000\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\uff1c200\u4e07\u5186\u306e\u5834\u5408\u306f\u3001\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u00d7\uff15\uff05<\/p>\n<\/div>\n<p>\u4fdd\u967a\u91d1\u7b49\u306e\u88dc\u3066\u3093\u91d1\u984d\u306f\u3001\u305d\u306e\u7d66\u4ed8\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u533b\u7642\u8cbb\u306e\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u63a7\u9664\u3059\u308b\u3002<br \/>\n\u5f15\u304d\u304d\u308c\u306a\u3044\u91d1\u984d\u3092\u4ed6\u306e\u533b\u7642\u8cbb\u304b\u3089\u63a7\u9664\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\uff13\u3011\u3000\u5bc4\u9644\u91d1\u63a7\u9664<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u5bfe\u8c61\u3068\u306a\u308b\u5bc4\u9644\u91d1<\/strong><br \/>\n\u5c45\u4f4f\u8005\u304c\u3001<strong><span style=\"color: #333399;\">\u7279\u5b9a\u5bc4\u9644\u91d1<\/span><\/strong>\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u5bc4\u9644\u91d1\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6240\u6cd578\u2460\uff09\u3002<br \/>\n<strong><span style=\"color: #333399;\">\u7279\u5b9a\u5bc4\u9644\u91d1<\/span><\/strong>\u3068\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u3044\u3046\uff08\u6240\u6cd578\u2461\u3001\u6240\u4ee4217\u3001\u63aa\u6cd541\u306e18\u306e2\u2460\u300141\u306e19\u3001\u9707\u707d\u7279\u4f8b\u6cd513\u306e3\uff09\u3002<br \/>\n\u305f\u3060\u3057\u3001\u5b66\u6821\u306e\u5165\u5b66\u306b\u95a2\u3057\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3001\u653f\u6cbb\u8cc7\u91d1\u898f\u6b63\u6cd5\u306b\u9055\u53cd\u3059\u308b\u3082\u306e\u7b49\u306f\u542b\u307e\u308c\u306a\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#708090;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7279\u5b9a\u5bc4\u9644\u91d1\u3009<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u56fd\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u8ca1\u52d9\u5927\u81e3\u304c\u6307\u5b9a\u3059\u308b\u5bc4\u9644\u91d1<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u7279\u5b9a\u516c\u76ca\u5897\u9032\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u306e\u3046\u3061\u4e3b\u305f\u308b\u696d\u52d9\u306b\u95a2\u9023\u3059\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u7279\u5b9a\u516c\u76ca\u4fe1\u8a17\u306e\u3046\u3061\u4e00\u5b9a\u306e\u3082\u306e\u306e\u4fe1\u8a17\u8ca1\u7523\u3068\u3059\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u92ad<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u653f\u6cbb\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u5bc4\u9644\u91d1\u306e\u3046\u3061\u4e00\u5b9a\u306e\u3082\u306e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\u8a8d\u5b9a\u7279\u5b9a\u975e\u55b6\u5229\u6d3b\u52d5\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u306e\u3046\u3061\u4e00\u5b9a\u306e\u3082\u306e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2466\u3000\u7279\u5b9a\u65b0\u898f\u4e2d\u5c0f\u4f1a\u793e\uff08\u9707\u707d\u7279\u4f8b\u6cd5\u306b\u5b9a\u3081\u308b\u5fa9\u8208\u6307\u5b9a\u4f1a\u793e\u3092\u542b\u3080\uff09\u304c\u767a\u884c\u3059\u308b\u7279\u5b9a\u65b0\u898f\u682a\u5f0f\u3092\u6255\u8fbc\u307f\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5b9a\u65b0\u898f\u682a\u5f0f\u306e\u53d6\u5f97\u306b\u8981\u3057\u305f\u91d1\u984d\u306e\u3046\u3061\u4e00\u5b9a\u306e\u3082\u306e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2467\u3000\u7279\u5b9a\u5730\u57df\u96c7\u7528\u7b49\u4fc3\u9032\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u306e\u3046\u3061\u4e00\u5b9a\u306e\u3082\u306e\uff08\u5e73\u621025\u5e7411\u670830\u65e5\u307e\u3067\u306b\u652f\u51fa\u3059\u308b\u3082\u306e\u306b\u9650\u308b\uff09<\/p>\n<\/div>\n<p><strong>\uff08\uff12\uff09\u3000\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/strong><br \/>\n\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u91d1\u984d\u306f\u3001\u6b21\u306e\u5f0f\u3067\u8a08\u7b97\u3059\u308b\uff08\u6240\u6cd578\u2460\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#32CD32;\">\n\t\t<p><strong><span style=\"color: #ff0000;\">\u2460<\/span>\u3068<span style=\"color: #3366ff;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u91d1\u984d\uff0d2,000\u5186<\/strong><br \/>\n<strong>\u3000\u3000<span style=\"color: #ff0000;\">\u2460<\/span><\/strong>\u3000\u652f\u51fa\u3057\u305f\u7279\u5b9a\u5bc4\u9644\u91d1\u306e\u5408\u8a08\u984d<br \/>\n<strong>\u3000\u3000<span style=\"color: #3366ff;\">\u2461<\/span><\/strong>\u3000\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u00d740\uff05<\/p>\n<\/div>\n<p><strong>\uff08\uff13\uff09\u3000\u7a0e\u984d\u63a7\u9664\u304c\u9069\u7528\u3067\u304d\u308b\u3082\u306e<\/strong><br \/>\n<strong><span style=\"color: #333399;\">\u653f\u6cbb\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u5bc4\u9644\u91d1\u3001\u8a8d\u5b9a\u7279\u5b9a\u975e\u55b6\u5229\u6d3b\u52d5\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u3001\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u7b49\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u306e\u3046\u3061\u4e00\u5b9a\u306e\u3082\u306e<\/span><\/strong>\u306b\u3064\u3044\u3066\u306f\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u9069\u7528\u306b\u4ee3\u3048\u3066<span style=\"color: #333399;\"><strong>\u7a0e\u984d\u63a7\u9664<\/strong><\/span>\u306e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\uff08\u63aa\u6cd541\u306e18\u300141\u306e18\u306e2\u2461\u300141\u306e18\u306e3\uff09\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\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u30fb\u6240\u3000\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u30fb\u6240\u3000\u898f\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u30fb\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u30fb\u63aa\u3000\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u30fb\u63aa\u3000\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<br \/>\n\u30fb\u707d\u5bb3\u6e1b\u514d\u6cd5\u30fb\u30fb\u30fb\u707d\u5bb3\u88ab\u5bb3\u8005\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306e\u6e1b\u514d\u3001\u5fb4\u53ce\u7336\u4e88\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u30fb\u707d\u5bb3\u6e1b\u514d\u6cd5\u4ee4\u30fb\u30fb\u30fb\u707d\u5bb3\u88ab\u5bb3\u8005\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306e\u6e1b\u514d\u3001\u5fb4\u53ce\u7336\u4e88\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<br \/>\n\uff08\u4f8b\uff09\u6240\u4ee4206\u2460\u4e8c \uff1d \u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4206\u6761\uff11\u9805\uff12\u53f7<\/span><\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\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>\u672c\u9023\u8f09\u306e\u6700\u7d42\u56de\u3068\u306a\u308b\u4eca\u56de\u306f\u3001\u6240\u5f97\u63a7\u9664\u306b\u95a2\u3059\u308b\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u3001\u524d\u56de\u3068\u540c\u69d8\u306b\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u8996\u70b9\u304b\u3089\u53d6\u308a\u4e0a\u3052\u308b\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u9069\u7528\u3067\u304d\u306a\u3044\u96d1\u640d\u63a7\u9664\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u306b\u95a2\u3057\u3066\u89e3\u8aac\u3059\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":[394,395,305,328,377,444],"backnumber":[1680],"series":[1007],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 01:19:53","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/7095"}],"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=7095"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/7095\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=7095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=7095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=7095"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=7095"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=7095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}