{"id":73671,"date":"2015-07-15T16:43:58","date_gmt":"2015-07-15T07:43:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=73671"},"modified":"2015-07-15T16:34:49","modified_gmt":"2015-07-15T07:34:49","slug":"corporation-report-50","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-50\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\u304c\u516c\u8868\uff5e\u95a2\u9023\u6cd5\u4eba\u682a\u5f0f\u7b49\u306e\u5224\u5b9a\u3001\u5730\u65b9\u62e0\u70b9\u5f37\u5316\u7a0e\u5236\u306b\u4fc2\u308b\u65b0\u8a2d\u898f\u5b9a\u3001\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u7b49\u306e\u7d4c\u7406\u51e6\u7406\u3078\u306e\u5bfe\u5fdc\u3082\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\u3092\u8e0f\u307e\u3048\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u95a2\u9023\u6cd5\u4eba\u682a\u5f0f\u7b49\u306e\u5224\u5b9a\u3001\u5730\u65b9\u62e0\u70b9\u5f37\u5316\u7a0e\u5236\u306b\u4fc2\u308b\u65b0\u8a2d\u898f\u5b9a\u3001<\/strong><\/h5>\n<h5 style=\"text-align: center;\"><strong>\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u7b49\u306e\u7d4c\u7406\u51e6\u7406\u3078\u306e\u5bfe\u5fdc\u3082\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>\uff17\u6708\uff19\u65e5\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u3001\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u4ee5\u4e0b\u306e\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u901a\u9054\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\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\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/kaisei\/150626\/index.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/p>\n<p style=\"padding-left: 30px;\"><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/kaisei\/150626\/01.htm\">\u7b2c\uff11\u3000\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u95a2\u4fc2<br \/>\n<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/kaisei\/150626\/02.htm\">\u7b2c\uff12\u3000\u9023\u7d50\u7d0d\u7a0e\u57fa\u672c\u901a\u9054\u95a2\u4fc2<br \/>\n<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/kaisei\/150626\/03.htm\">\u7b2c\uff13\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u95a2\u4fc2<br \/>\n<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/kaisei\/150626\/04.htm\">\u7b2c\uff14\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\uff08\u9023\u7d50\u7d0d\u7a0e\u7de8\uff09\u95a2\u4fc2<br \/>\n<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/kaisei\/150626\/05.htm\">\u7b2c\uff15\u3000\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\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u95a2\u4fc2<br \/>\n<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/kaisei\/150626\/pdf\/02.pdf\">\u7b2c\uff16\u3000\u300c\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u306e\u65bd\u884c\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u901a\u9054\u95a2\u4fc2<\/a><\/p>\n<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u53d7\u914d\u95a2\u4fc2\u306f\u300c\u95a2\u9023\u6cd5\u4eba\u682a\u5f0f\u7b49\u306e\u5224\u5b9a\u300d\u306b\u4fc2\u308b\u4f8b\u793a\u898f\u5b9a\u304c\u65b0\u8a2d<\/strong><\/h4>\n<p>\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u6301\u682a\u6bd4\u7387\u57fa\u6e96\u30fb\u7d99\u7d9a\u4fdd\u6709\u8981\u4ef6\u306e\u898b\u76f4\u3057\u3001\u76ca\u91d1\u4e0d\u7b97\u5165\u5272\u5408\u306e\u898b\u76f4\u3057\u306a\u3069\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u304f\u308f\u3057\u304f\u306f\u4e0b\u8a18\u306e\u9023\u8f09\u3092\u53c2\u7167\uff09\u3002<!--more--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u3010\u9023\u8f09\u8a18\u4e8b\u3011<br \/>\n\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u300c\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u300d\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066<br \/>\n\u203b\u30bf\u30a4\u30c8\u30eb\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/h4><div class=\"toggle_content toggle_closed\">\n<p><span style=\"color: #333399;\">\u300c\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u300c\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u300d\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u300d\uff08\u5b89\u7a4d \u5065\uff09<\/span><\/p>\n<p style=\"padding-left: 30px;\"><a title=\"\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u300c\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u300d\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-301\/\" target=\"_blank\">\u3010\u3000\u524d\u3000\u7de8\u3000\u3011<\/a><br \/>\n<strong>\uff11\u3000\u6539\u6b63\u524d\u306e\u5236\u5ea6\u306e\u6982\u8981<\/strong><br \/>\n<strong>\uff12\u3000\u6539\u6b63\u306e\u5185\u5bb9<\/strong><br \/>\n<strong>\u3000<\/strong>\uff08\uff11\uff09\u3000\u6301\u682a\u6bd4\u7387\u57fa\u6e96\u306e\u898b\u76f4\u3057<br \/>\n<strong>\u3000<\/strong>\uff08\uff12\uff09\u3000\u7d99\u7d9a\u4fdd\u6709\u8981\u4ef6\u306e\u898b\u76f4\u3057<br \/>\n<strong>\u3000<\/strong>\uff08\uff13\uff09\u3000\u975e\u652f\u914d\u76ee\u7684\u682a\u5f0f\u7b49\u306e\u5275\u8a2d<br \/>\n<strong>\u3000<\/strong>\uff08\uff14\uff09\u3000\u8ca0\u50b5\u5229\u5b50\u63a7\u9664\u5236\u5ea6\u306e\u898b\u76f4\u3057\u2460<\/p>\n<p style=\"padding-left: 30px;\"><a title=\"\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u300c\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u300d\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u3000\u3010\u5f8c\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-308\/\" target=\"_blank\">\u3010\u3000\u5f8c\u3000\u7de8\u3000\u3011<\/a><br \/>\n<strong>\u3000<\/strong>\uff08\uff15\uff09\u3000\u8ca0\u50b5\u5229\u5b50\u63a7\u9664\u5236\u5ea6\u306e\u898b\u76f4\u3057\u2461<br \/>\n<strong>\u3000<\/strong>\uff08\uff16\uff09\u3000\u8ca0\u50b5\u5229\u5b50\u63a7\u9664\u5236\u5ea6\u306e\u898b\u76f4\u3057\u2462<br \/>\n<strong>\u3000<\/strong>\uff08\uff17\uff09\u3000\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u91d1\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<br \/>\n<strong>\uff13\u3000\u9069\u7528\u6642\u671f<\/strong><br \/>\n<strong>\uff14\u3000\u6539\u6b63\u306e\u5f71\u97ff<\/strong><br \/>\n<strong>\u3000<\/strong>\uff08\uff11\uff09\u3000\u6301\u682a\u6bd4\u738733\uff05\u8d85100\uff05\u672a\u6e80\u306e\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u7b49<br \/>\n<strong>\u3000<\/strong>\uff08\uff12\uff09\u3000\u6301\u682a\u6bd4\u738725\uff05\u4ee5\u4e0a33\uff05\u4ee5\u4e0b\u306e\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u7b49<br \/>\n<strong>\u3000<\/strong>\uff08\uff13\uff09\u3000\u6301\u682a\u6bd4\u7387\uff15\uff05\u8d8525\uff05\u672a\u6e80\u306e\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u7b49<br \/>\n<strong>\u3000<\/strong>\uff08\uff14\uff09\u3000\u6301\u682a\u6bd4\u7387\uff15\uff05\u4ee5\u4e0b\u306e\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u7b49<br \/>\n<strong>\u3000<\/strong>\uff08\uff15\uff09\u3000\u57fa\u6e96\u5e74\u5ea6\u5909\u66f4\u306b\u4f34\u3046\u5f71\u97ff<\/p>\n<\/div><\/div>\n<p>\u3053\u306e\u6539\u6b63\u306b\u3088\u308a\u65b0\u305f\u306b\u898f\u5b9a\u3055\u308c\u305f\u300c\u95a2\u9023\u6cd5\u4eba\u682a\u5f0f\u7b49\u300d\uff08\u682a\u5f0f\u7b49\u4fdd\u6709\u5272\u54081\/3\u8d85100\uff05\u672a\u6e80\uff09\u306e\u5224\u5b9a\u3092\u884c\u3046\u5834\u5408\u306e\u4f8b\u793a\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u898f\u5b9a\u304c\u5275\u8a2d\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<p style=\"margin-bottom: 3px;\"><strong>\uff08\u95a2\u9023\u6cd5\u4eba\u682a\u5f0f\u7b49\u306e\u5224\u5b9a\uff09<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff13\uff0d\uff11\uff0d\uff17\u306e\uff12<\/strong>\u3000\u6cd5\u4eba\u304c\u53d6\u5f97\u3092\u3057\u305f\u4ee4\u7b2c22\u6761\u306e\uff13\u7b2c\uff11\u9805\u300a\u95a2\u9023\u6cd5\u4eba\u682a\u5f0f\u7b49\u306e\u7bc4\u56f2\u300b\u306e\u4ed6\u306e\u5185\u56fd\u6cd5\u4eba\u306e\u682a\u5f0f\u7b49\u3092\u540c\u9805\u306e\u8a08\u7b97\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u5f53\u8a72\u8a08\u7b97\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\u5f15\u304d\u7d9a\u304d\u6709\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u682a\u5f0f\u7b49\u3092\u53d6\u5f97\u3057\u305f\u65e5\u306f\u3001\u4f8b\u3048\u3070\u3001\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u306e\u539f\u56e0\u304c\u6b21\u306b\u63b2\u3052\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u304d\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u6b21\u306e\u65e5\u3068\u306a\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u682a\u5f0f\u306e\u8cfc\u5165\u3000\u3000\u5f53\u8a72\u682a\u5f0f\u306e\u5f15\u6e21\u3057\u306e\u3042\u3063\u305f\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u5408\u4f75\u306b\u3088\u308b\u88ab\u5408\u4f75\u6cd5\u4eba\u304b\u3089\u306e\u682a\u5f0f\u306e\u79fb\u8ee2\uff08\u540c\u6761\u7b2c\uff13\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u3000\u3000\u5408\u4f75\u306e\u52b9\u529b\u3092\u751f\u305a\u308b\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u5206\u5272\u306b\u3088\u308b\u5206\u5272\u6cd5\u4eba\u304b\u3089\u306e\u682a\u5f0f\u306e\u79fb\u8ee2\uff08\u540c\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u3000\u3000\u5206\u5272\u306e\u52b9\u529b\u3092\u751f\u305a\u308b\u65e5<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u5730\u65b9\u62e0\u70b9\u5f37\u5316\u7a0e\u5236\u306e\u3046\u3061\u7279\u5b9a\u5efa\u7269\u7b49\u306e\u53d6\u5f97\u7b49\u306b\u4fc2\u308b\u7279\u5225\u511f\u5374\u30fb\u7a0e\u984d\u63a7\u9664\u95a2\u9023\u3067\u65b0\u8a2d\uff15\u9805<\/strong><\/h4>\n<p>\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u300c\u7b2c42\u6761\u306e12\u300a\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\u7279\u5225\u511f\u5374\u53c8\u306f\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u300b\u300d\uff08\u5236\u5ea6\u6982\u8981\u306f<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\">\u3053\u3061\u3089\u3092\u53c2\u7167<\/a>\uff09\u306b\u95a2\u3057\u3066\u306f\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u8005\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306e\u6642\u671f\u300d\u3084\u300c\u5727\u7e2e\u8a18\u5e33\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u7279\u5b9a\u5efa\u7269\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\u8981\u4ef6\u306e\u5224\u5b9a\u300d\u306a\u3069\u3001\u4e0b\u8a18\uff15\u9805\u76ee\u304c\u65b0\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u3053\u306e\u60c5\u5831\u306e\u307f\u3092\u53d6\u308a\u4e0a\u3052\u305f\u901f\u5831\u89e3\u8aac\u3092\u5f8c\u65e5\u516c\u958b\u4e88\u5b9a\u3002<\/span><\/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:#666699;\">\n\t\t<div><span style=\"color: #666699;\"><strong>\u3008\u65b0\u8a2d\u3055\u308c\u305f\u9805\u76ee\u3009<\/strong><\/span><\/div>\n<ul>\n<li>42\u306e12\uff0d\uff11\uff08\u7279\u5225\u511f\u5374\u7b49\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5efa\u7269\u306e\u9644\u5c5e\u8a2d\u5099\uff09<\/li>\n<li>42\u306e12\uff0d\uff12\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306e\u6642\u671f\uff09<\/li>\n<li>42\u306e12\uff0d\uff13\uff08\u5727\u7e2e\u8a18\u5e33\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u7279\u5b9a\u5efa\u7269\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\u8981\u4ef6\u306e\u5224\u5b9a\uff09<\/li>\n<li>42\u306e12\uff0d\uff14\uff08\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u306e\u5727\u7e2e\u8a18\u5e33\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u53d6\u5f97\u4fa1\u984d\uff09<\/li>\n<li>42\u306e12\uff0d\uff15\uff08\u7279\u5b9a\u5efa\u7269\u7b49\u306e\u5bfe\u4fa1\u306b\u3064\u304d\u5024\u5f15\u304d\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306e\u8a08\u7b97\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u306e\u4ed6\u3001\u63aa\u7f6e\u6cd5\u901a\u9054\u95a2\u4fc2\u3067\u306f\u3001\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u7279\u5225\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7bc4\u56f2\u898b\u76f4\u3057\uff08\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u77e5\u7684\u8ca1\u7523\u6a29\u306e\u4f7f\u7528\u6599\u304c\u8ffd\u52a0\uff09\u306b\u4fc2\u308b\u9805\u76ee\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/kaisei\/150626\/pdf\/05.pdf#page=11\" target=\"_blank\">42\u306e\uff14\uff08\uff13\uff09\uff0d\uff12<\/a>\uff09\u304c\u8ffd\u52a0\u3055\u308c\u3001\u307e\u305f\u9069\u7528\u671f\u9650\uff08\u5e73\u621027\u5e74\uff13\u670831\u65e5\uff09\u3092\u3082\u3063\u3066\u5ec3\u6b62\u3055\u308c\u305f\u300c\u751f\u7523\u7b49\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\uff08\u65e7\u63aa\u7f6e\u6cd542\u306e12\u306e\uff12\uff09\u95a2\u9023\u898f\u5b9a\u304c\u524a\u9664\u3055\u308c\u308b\u306a\u3069\u306e\u5bfe\u5fdc\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\uff08\u63aa\u7f6e\u6cd542\u306e12\u306e\uff14\uff09\u306b\u3064\u3044\u3066\u306f\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u3067\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u5272\u5408\u306e\u6cd5\u4eba\u533a\u5206\u3054\u3068\u306e\u8981\u4ef6\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u304c\uff08<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\">\u3053\u3061\u3089\u3092\u53c2\u7167<\/a>\uff09\u3001\u4eca\u56de\u306e\u6539\u6b63\u901a\u9054\u3067\u306f\u6761\u6587\u8868\u8a18\u306e\u5909\u66f4\u306e\u307f\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u307e\u305f\u6628\u5e74\u5275\u8a2d\u3055\u308c\u305f\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u63aa\u7f6e\u6cd542\u306e12\u306e\uff15\uff09\u306b\u95a2\u3059\u308b\u901a\u9054\u306e\u6539\u6b63\u306f\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u95a2\u3059\u308b\u7d4c\u7406\u51e6\u7406\u306e\u53d6\u6271\u3044\u3067\u5bb9\u8a8d<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u901a\u9054\u306b\u304a\u3044\u3066\u306f\u3001\u3044\u308f\u3086\u308b\u300c\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u300d\u3092\u53d7\u3051\u3001\u300c\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u306e\u65bd\u884c\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u300d\uff08\u5e73\u6210\u5143\u5e74\uff13\u6708\uff11\u65e5\u4ed8\u76f4\u6cd5\uff12\uff0d\uff11\uff09\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/kaisei\/150626\/pdf\/02.pdf\" target=\"_blank\">\u4e00\u90e8\u6539\u6b63\u304c\u516c\u8868<\/a>\u3055\u308c\u3066\u304a\u308a\u3001\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u3092\u884c\u3046\u969b\u306e\u6d88\u8cbb\u7a0e\u76f8\u5f53\u984d\u306e\u7d4c\u7406\u51e6\u7406\u306e\u53d6\u6271\u3044\uff08\u4eee\u52d8\u5b9a\u3092\u7528\u3044\u305f\u65b9\u6cd5\u306e\u5bb9\u8a8d\uff09\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u3053\u306e\u60c5\u5831\u306e\u307f\u3092\u53d6\u308a\u4e0a\u3052\u305f\u901f\u5831\u89e3\u8aac\u3092\u5f8c\u65e5\u516c\u958b\u4e88\u5b9a\u3002<\/span><\/p>\n<p>\u306a\u304a\u4e0a\u8a18\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u7b49\u306e\u6539\u6b63\u306f\u3059\u3067\u306b\uff16\u6708\u4e0a\u65ec\u306b\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u304f\u308f\u3057\u304f\u306f\u4e0b\u8a18\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3088\u308a\u300c\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u5236\u5ea6\u300d\u306e\u95a2\u9023\u901a\u9054\u53ca\u3073\uff31\uff06\uff21\u304c\u516c\u8868\uff5e\u6539\u6b63\u5bfe\u5fdc\u306e\u7533\u544a\u66f8\u30fb\u5c4a\u51fa\u66f8\u69d8\u5f0f\u3082\u660e\u3089\u304b\u306b\u3002\u300c\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u3042\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u7b49\u306e\u5185\u8a33\u66f8\u300d\u304c\u65b0\u8a2d\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-report-16\/\" target=\"_blank\">\u56fd\u7a0e\u5e81\u3088\u308a\u300c\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u5236\u5ea6\u300d\u306e\u95a2\u9023\u901a\u9054\u53ca\u3073\uff31\uff06\uff21\u304c\u516c\u8868\uff5e\u6539\u6b63\u5bfe\u5fdc\u306e\u7533\u544a\u66f8\u30fb\u5c4a\u51fa\u66f8\u69d8\u5f0f\u3082\u660e\u3089\u304b\u306b\u3002\u300c\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u3042\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u7b49\u306e\u5185\u8a33\u66f8\u300d\u304c\u65b0\u8a2d\uff5e<\/a>\u300d<br \/>\n<\/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    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