{"id":77665,"date":"2015-10-01T10:06:38","date_gmt":"2015-10-01T01:06:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=77665"},"modified":"2025-09-24T10:06:45","modified_gmt":"2025-09-24T01:06:45","slug":"reading-107","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reading-107\/","title":{"rendered":"\u3008\u5c0f\u8aac\u3009\u300e\u8cc7\u7523\u8ab2\u7a0e\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f\u3000\u3010\u7b2c\uff11\u8a71\u3011\u300c\u66f8\u9762\u6dfb\u4ed8\uff08\u305d\u306e\uff11\uff09\u300d\uff5e\u610f\u898b\u8074\u53d6\u5f8c\u306e\u4fee\u6b63\u7533\u544a\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #808000;\"><strong>\u3008\u5c0f\u8aac\u3009<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u300e<span style=\"color: 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0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u30fb\u30fb\u30fb\u7a0e\u7406\u58eb\u6cd533\u6761\u306e\uff12\u306b\u898f\u5b9a\u3059\u308b\u8a08\u7b97\u4e8b\u9805\u7b49\u3092\u8a18\u8f09\u3057\u305f\u66f8\u9762\u3092\u7a0e\u7406\u58eb\u304c\u4f5c\u6210\u3057\u305f\u5834\u5408\u3001\u5f53\u8a72\u66f8\u9762\u3092\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3057\u305f\u8005\u306b\u5bfe\u3059\u308b\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001\u66f4\u6b63\u524d\u306e\u610f\u898b\u9673\u8ff0\u306b\u52a0\u3048\u3001\u7d0d\u7a0e\u8005\u306b\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u6642\u5834\u6240\u3092\u3042\u3089\u304b\u3058\u3081\u901a\u77e5\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u305d\u306e\u901a\u77e5\u524d\u306b\u3001\u7a0e\u52d9\u4ee3\u7406\u3092\u884c\u3046\u7a0e\u7406\u58eb\u53c8\u306f\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u3001\u6dfb\u4ed8\u3055\u308c\u305f\u66f8\u9762\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u3064\u3044\u3066\u610f\u898b\u3092\u8ff0\u3079\u308b\u6a5f\u4f1a\u3092\u4e0e\u3048\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30fb\u30fb\u30fb<\/p>\n<\/div>\n<p>\u8c37\u57a3\u8abf\u67fb\u5b98\u306f\u6761\u6587\u3092\u8aad\u307f\u4e0a\u3052\u305f\u3042\u3068\u3001\u7530\u4e2d\u7d71\u62ec\u5b98\u306b\u5c0b\u306d\u305f\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u517c\u7530\u60a6\u4e09\u306e\u76f8\u7d9a\u7a0e\u306e\u7a0e\u52d9\u8abf\u67fb\u3092\u3059\u308b\u524d\u306b\u3001\u610f\u898b\u8074\u53d6\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u305d\u3046\u3060\u3002\u300d\u3000\u7530\u4e2d\u7d71\u62ec\u5b98\u304c\u7b54\u3048\u305f\u3002<\/p>\n<p>\u300c\u3068\u3059\u308b\u3068\u3001\u610f\u898b\u8074\u53d6\u306e\u6bb5\u968e\u3067\u7d0d\u7a0e\u8005\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u66f8\u304c\u63d0\u51fa\u3055\u308c\u305f\u3089\u3001\u3069\u3046\u306a\u308b\u3093\u3067\u3059\u304b\uff1f\u300d<\/p>\n<p>\u300c\u3069\u3046\u306a\u308b\u3063\u3066\u30fb\u30fb\u30fb\u4fee\u6b63\u7533\u544a\u306b\u5bfe\u3057\u3066\u52a0\u7b97\u7a0e\u3092\u8ab2\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3001\u3068\u3044\u3046\u610f\u5473\u3092\u805e\u3044\u3066\u3044\u308b\u306e\u304b\uff1f\u300d<\/p>\n<p>\u7530\u4e2d\u7d71\u62ec\u5b98\u306e\u554f\u3044\u306b\u3001\u8c37\u57a3\u8abf\u67fb\u5b98\u306f\u5927\u304d\u304f\u3046\u306a\u305a\u3044\u305f\u3002<\/p>\n<p>\u300c\u610f\u898b\u8074\u53d6\u306f\u3001\u8abf\u67fb\u3092\u884c\u3046\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u524d\u306b\u884c\u3046\u3082\u306e\u3060\u304b\u3089\u3001\u610f\u898b\u8074\u53d6\u306e\u8cea\u7591\u5fdc\u7b54\u306b\u57fa\u56e0\u3057\u3066\u4fee\u6b63\u7533\u544a\u66f8\u304c\u63d0\u51fa\u3055\u308c\u3066\u3082\u3001\u305d\u306e\u7533\u544a\u66f8\u306f\u3001\u66f4\u6b63\u304c\u3042\u308b\u3079\u304d\u3053\u3068\u3092\u4e88\u77e5\u3057\u3066\u3055\u308c\u305f\u3082\u306e\u306b\u5f53\u305f\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u7530\u4e2d\u7d71\u62ec\u5b98\u306f\u3001\u5f15\u304d\u51fa\u3057\u304b\u3089<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/jimu-unei\/shotoku\/shinkoku\/090401\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff08\u5e73\u621024\u5e7412\u670819\u65e5\uff09<\/a>\u3092\u53d6\u308a\u51fa\u3057\u3066\u3001\u8c37\u57a3\u8abf\u67fb\u5b98\u306b\u898b\u305b\u305f\u3002<\/p>\n<p>\u8c37\u57a3\u8abf\u67fb\u5b98\u306e\u8868\u60c5\u304c\u967a\u3057\u304f\u306a\u308b\u3002<\/p>\n<p>\u300c\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u91cd\u52a0\u7b97\u7a0e\u306f\u3068\u308c\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u30fb\u30fb\u30fb\u610f\u898b\u8074\u53d6\u3067\u3042\u308c\u3070\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u7530\u4e2d\u7d71\u62ec\u5b98\u306f\u3001\u82e6\u7b11\u3044\u3057\u306a\u304c\u3089\u3046\u306a\u305a\u3044\u305f\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u3064\u3065\u304f\uff09<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"padding-left: 30px;\"><span style=\"color: #808000;\"><strong>\u25b7\u88dc\u8db3<\/strong><\/span><\/h4>\n<ul>\n<li><strong>\u300e\u8cc7\u7523\u8ab2\u7a0e\u90e8\u9580\u300f<\/strong>\u3068\u306f<br \/>\n\u8cc7\u7523\u5404\u7a0e\u3001\u3059\u306a\u308f\u3061\u300c\u76f8\u7d9a\u7a0e\u300d\u300c\u8d08\u4e0e\u7a0e\u300d\u305d\u3057\u3066\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u300d\u7b49\u306e\u8abf\u67fb\u53ca\u3073\u6307\u5c0e\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u884c\u3046\u90e8\u9580\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u300e\u7d71\u62ec\u5b98\u300f<\/strong>\u3068\u306f<br 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