{"id":86211,"date":"2016-01-21T10:19:01","date_gmt":"2016-01-21T01:19:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=86211"},"modified":"2016-01-20T17:01:50","modified_gmt":"2016-01-20T08:01:50","slug":"income-article-159","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-159\/","title":{"rendered":"\u5e73\u621027\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5e73\u621027\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u53d6\u6271\u3044\u304c\u5909\u66f4\u3068\u306a\u308b\u3082\u306e\u2461\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u5e73\u621027\u5e74\u5206<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5e73\u621027\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u53d6\u6271\u3044\u304c\u5909\u66f4\u3068\u306a\u308b\u3082\u306e\u2461\u300d<\/strong><\/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>\u3010\u7b2c\uff12\u56de\u3011\u306f\u3001<a title=\"\u5e73\u621027\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5e73\u621027\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u53d6\u6271\u3044\u304c\u5909\u66f4\u3068\u306a\u308b\u3082\u306e\u2460\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-158\/\" target=\"_blank\">\u524d\u56de<\/a>\u306b\u5f15\u304d\u7d9a\u304d\u5e73\u621027\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u53d6\u6271\u3044\u304c\u5909\u66f4\u3068\u306a\u308b\u3082\u306e\u3092\u53d6\u308a\u4e0a\u3052\u3001\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306e\u5275\u8a2d<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u300c\u56fd\u5916\u8ee2\u51fa\u3092\u3059\u308b\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u7279\u4f8b\uff08\u6240\u6cd560\u306e\uff12\uff09\u300d\u53ca\u3073\u300c\u8d08\u4e0e\u7b49\u306b\u3088\u308a\u975e\u5c45\u4f4f\u8005\u306b\u8cc7\u7523\u304c\u79fb\u8ee2\u3057\u305f\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u7279\u4f8b\uff08\u6240\u6cd560\u306e\uff13\uff09\u300d\u304c\u5275\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<p>\u4e00\u5b9a\u306e\u5c45\u4f4f\u8005<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u304c\u3001\u6709\u4fa1\u8a3c\u5238\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3084\u672a\u6c7a\u6e08\u4fe1\u7528\u53d6\u5f15\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\uff08\u4ee5\u4e0b\u3001\u300c\u5bfe\u8c61\u8cc7\u7523\u300d\u3068\u3044\u3046\uff09\u3092\uff11\u5104\u5186\u4ee5\u4e0a\u6240\u6709\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e<strong>\uff08\u30a2\uff09<\/strong>\u304b\u3089<strong>\uff08\u30a6\uff09<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u6642\u306b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u3084\u6c7a\u6e08\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3001\u542b\u307f\u76ca\u306b\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08\u6240\u6cd560\u306e\uff12\u300160\u306e\uff13\u3001\u6240\u4ee4170\u3001170\u306e\uff12\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u7279\u4f8b\u306e\u9069\u7528\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e<strong>\uff08\u30a2\uff09<\/strong>\u304b\u3089<strong>\uff08\u30a6\uff09<\/strong>\u306e\u6642\u306b\u3001\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3001\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\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:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\u30a2\uff09<\/strong>\u3000\u56fd\u5916\u8ee2\u51fa<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u306e\u6642<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\u30a4\uff09<\/strong>\u3000\u8d08\u4e0e\u306b\u3088\u308a\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u8c61\u8cc7\u7523\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u304c\u79fb\u8ee2\u3057\u305f\u6642<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\u30a6\uff09<\/strong>\u3000\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u53c8\u306f\u53d7\u907a\u8005\u306b\u5bfe\u8c61\u8cc7\u7523\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u304c\u79fb\u8ee2\u3057\u305f\u6642<\/p>\n<\/div>\n<p><strong>\u3010\u30a4\u30e1\u30fc\u30b8\u3011<\/strong><br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/denshi-sonota\/kokugai\/pdf\/02.pdf#page=10\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-86214\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin2-1.png\" alt=\"\" width=\"550\" height=\"438\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin2-1.png 706w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin2-1-300x238.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/denshi-sonota\/kokugai\/pdf\/02.pdf#page=10\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621027\u5e74\uff17\u6708\uff11\u65e5\u4ee5\u5f8c<\/span>\u306e\u56fd\u5916\u8ee2\u51fa\u3084\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u8d08\u4e0e\u3001\u307e\u305f\u3001\u540c\u65e5\u4ee5\u5f8c\u306b\u975e\u5c45\u4f4f\u8005\u304c\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u3068\u306a\u308b\u76f8\u7d9a\u3084\u907a\u8d08\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u3008\u7528\u8a9e\u306e\u8aac\u660e\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c\u4e00\u5b9a\u306e\u5c45\u4f4f\u8005\u300d\uff1a\u6b21\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5c45\u4f4f\u8005\uff08\u6240\u6cd560\u306e\uff12\u2464\u300160\u306e\uff13\u2464\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u56fd\u5916\u8ee2\u51fa\u306e\u6642\u3001\u975e\u5c45\u4f4f\u8005\u3078\u306e\u8d08\u4e0e\u7b49\uff08\u8d08\u4e0e\u3001\u76f8\u7d9a\u3001\u907a\u8d08\uff09\u306e\u6642\u306b\u6240\u6709\u7b49\u3057\u3066\u3044\u308b\u5bfe\u8c61\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u56fd\u5916\u8ee2\u51fa\u306e\u65e5\u3001\u975e\u5c45\u4f4f\u8005\u3078\u306e\u8d08\u4e0e\u7b49\u306e\u65e5\u306e\u524d10\u5e74\u4ee5\u5185\u306b\u304a\u3044\u3066\u3001\u56fd\u5185\u306b\u4f4f\u6240\u82e5\u3057\u304f\u306f\u5c45\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u671f\u9593\u304c\uff15\u5e74\u8d85\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u300c\u6709\u4fa1\u8a3c\u5238\u7b49\u300d\uff1a\u6240\u5f97\u7a0e\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u82e5\u3057\u304f\u306f\u533f\u540d\u7d44\u5408\u5951\u7d04\u306e\u51fa\u8cc7\u306e\u6301\u5206\uff08\u6240\u6cd560\u306e\uff12\u2460\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u300c\u672a\u6c7a\u6e08\u4fe1\u7528\u53d6\u5f15\u7b49\u300d\uff1a\u672a\u6c7a\u6e08\u306e\u4fe1\u7528\u53d6\u5f15\u53c8\u306f\u767a\u884c\u65e5\u53d6\u5f15\u53ca\u3073\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\uff08\u6240\u6cd560\u306e\uff12\u2461\u2462\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u300c\u6240\u6709\u7b49\u300d\uff1a\u6240\u6709\u53c8\u306f\u5951\u7d04\u306e\u7de0\u7d50<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u300c\u56fd\u5916\u8ee2\u51fa\u300d\uff1a\u56fd\u5185\u306b\u4f4f\u6240\u53ca\u3073\u5c45\u6240\u3092\u6709\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3053\u3068\uff08\u6240\u6cd560\u306e\uff12\u2460\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u7533\u544a\u306e\u6642\u671f<\/strong><\/h4>\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-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\u30a2\uff09\u3000\u56fd\u5916\u8ee2\u51fa\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u25c6\u56fd\u5916\u8ee2\u51fa\u306e\u6642\u307e\u3067\u306b<span style=\"text-decoration: underline;\">\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u5c4a\u51fa\u3092\u3057\u305f<\/span>\u5834\u5408<br \/>\n<strong><span style=\"color: #006400;\">\u300a\u7533\u544a\u671f\u9650\u300b<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u21d2\u56fd\u5916\u8ee2\u51fa\u3057\u305f\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\uff08\u6240\u6cd560\u306e\uff12\u2460\u4e00\u30fb\u2461\u4e00\u30fb\u2462\u4e00\u3001120\u2460\u3001128\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u25c6\u56fd\u5916\u8ee2\u51fa\u306e\u6642\u307e\u3067\u306b<span style=\"text-decoration: underline;\">\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u5c4a\u51fa\u3092\u3057\u306a\u3044<\/span>\u5834\u5408<br \/>\n<strong><span style=\"color: #006400;\">\u300a\u7533\u544a\u671f\u9650\u300b<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u21d2\u56fd\u5916\u8ee2\u51fa\u306e\u6642\u307e\u3067\uff08\u6e96\u78ba\u5b9a\u7533\u544a\uff09\uff08\u6240\u6cd560\u306e\uff12\u2460\u4e8c\u30fb\u2461\u4e8c\u30fb\u2462\u4e8c\u3001127\u2460\u3001130\uff09<\/p>\n<p><strong>\u3010\u53c2\u8003\u3011<\/strong><br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/denshi-sonota\/kokugai\/pdf\/02.pdf#page=17\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-86215\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin2-2.png\" alt=\"\" width=\"550\" height=\"229\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin2-2.png 1150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin2-2-300x124.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin2-2-1024x426.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/denshi-sonota\/kokugai\/pdf\/02.pdf#page=17\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\u30a4\uff09\u3000\u975e\u5c45\u4f4f\u8005\u3078\u306e\u8d08\u4e0e\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u21d2\u8d08\u4e0e\u3092\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\uff08\u6240\u6cd560\u306e\uff13\u2460\u2461\u2462\u3001120\u2460\u3001128\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\u30a6\uff09\u3000\u975e\u5c45\u4f4f\u8005\u304c\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u3068\u306a\u308b\u76f8\u7d9a\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2\u76f8\u7d9a\u958b\u59cb\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u30f6\u6708\u4ee5\u5185\uff08\u6e96\u78ba\u5b9a\u7533\u544a\uff09\uff08\u6240\u6cd560\u306e\uff13\u2460\u2461\u2462\u3001125\u2460\u3001129\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u8b72\u6e21\u53c8\u306f\u6c7a\u6e08\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u91d1\u984d<\/strong><\/h4>\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-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\u30a2\uff09\u3000\u56fd\u5916\u8ee2\u51fa\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u25c6<span style=\"text-decoration: underline;\">\u56fd\u5916\u8ee2\u51fa\u5f8c\u306b<\/span>\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\uff08\u6240\u6cd560\u306e\uff12\u2460\u4e00\u30fb\u2461\u4e00\u30fb\u2462\u4e00\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2<span style=\"text-decoration: underline;\">\u56fd\u5916\u8ee2\u51fa\u306e\u6642<\/span>\u306b\u304a\u3051\u308b\u2460\uff0b\u2461\u306e\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2460\u3000\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\">\u2461\u3000\u672a\u6c7a\u6e08\u4fe1\u7528\u53d6\u5f15\u7b49\u3092\u6c7a\u6e08\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u7b97\u51fa\u3057\u305f\u5229\u76ca\u306e\u984d\u53c8\u306f\u640d\u5931\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u25c6<span style=\"text-decoration: underline;\">\u56fd\u5916\u8ee2\u51fa\u307e\u3067\u306b<\/span>\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\uff08\u6240\u6cd560\u306e\uff12\u2460\u4e8c\u30fb\u2461\u4e8c\u30fb\u2462\u4e8c\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2<span style=\"text-decoration: underline;\">\u56fd\u5916\u8ee2\u51fa\u306e\u4e88\u5b9a\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\uff13\u6708\u524d\u306e\u65e5<\/span>\u306b\u304a\u3051\u308b\u2460\uff0b\u2461\u306e\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2460\u3000\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\">\u2461\u3000\u672a\u6c7a\u6e08\u4fe1\u7528\u53d6\u5f15\u7b49\u3092\u6c7a\u6e08\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u7b97\u51fa\u3057\u305f\u5229\u76ca\u306e\u984d\u53c8\u306f\u640d\u5931\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\u30a4\uff09\u3000\u975e\u5c45\u4f4f\u8005\u3078\u306e\u8d08\u4e0e\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u21d2\u8d08\u4e0e\u306e\u6642\u306b\u304a\u3051\u308b\u2460\uff0b\u2461\u306e\u91d1\u984d\uff08\u6240\u6cd560\u306e\uff13\u2460\u2461\u2462\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2461\u3000\u672a\u6c7a\u6e08\u4fe1\u7528\u53d6\u5f15\u7b49\u3092\u6c7a\u6e08\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u7b97\u51fa\u3057\u305f\u5229\u76ca\u306e\u984d\u53c8\u306f\u640d\u5931\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\u30a6\uff09\u3000\u975e\u5c45\u4f4f\u8005\u304c\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u3068\u306a\u308b\u76f8\u7d9a\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u21d2\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u306b\u304a\u3051\u308b\u2460\uff0b\u2461\u306e\u91d1\u984d\uff08\u6240\u6cd560\u306e\uff13\u2460\u2461\u2462\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u672a\u6c7a\u6e08\u4fe1\u7528\u53d6\u5f15\u7b49\u3092\u6c7a\u6e08\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u7b97\u51fa\u3057\u305f\u5229\u76ca\u306e\u984d\u53c8\u306f\u640d\u5931\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u7d0d\u7a0e\u306e\u7336\u4e88<\/strong><\/h4>\n<p>\u672c\u7279\u4f8b\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u624b\u7d9a\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u56fd\u5916\u8ee2\u51fa\u306e\u65e5\uff08\u8d08\u4e0e\u306e\u65e5\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u65e5\uff09\u304b\u3089\uff15\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u308b\uff08\u6240\u6cd5137\u306e\uff12\u2460\u3001137\u306e\uff13\u2460\u2461\uff09\u3002\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u7336\u4e88\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u5229\u5b50\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3002<\/p>\n<p>\u7d0d\u7a0e\u306e\u7336\u4e88\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\u30a2\uff09<\/span>\u3000\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\uff09\u306b\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u65e8\u306e\u8a18\u8f09\u3092\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\u30a4\uff09<\/span>\u3000<span style=\"color: #333399;\">\uff08\u30a2\uff09<\/span>\u306e\u7533\u544a\u66f8\u306b\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u56fd\u5916\u8ee2\u51fa\u7b49\u306e\u6642\u306b\u8b72\u6e21\u53c8\u306f\u6c7a\u6e08\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u5bfe\u8c61\u8cc7\u7523\u306e\u660e\u7d30\u66f8\uff08\u517c\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u5bfe\u8c61\u8cc7\u7523\u306e\u660e\u7d30\u66f8\uff09\u3008\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u3009\u300d\u3068\u300c\u56fd\u5916\u8ee2\u51fa\u3092\u3059\u308b\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u7279\u4f8b\u7b49\u306b\u4fc2\u308b\u7d0d\u7a0e\u7336\u4e88\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u984d\u306e\u8a08\u7b97\u66f8\u300d<br \/>\n\u21d2\u69d8\u5f0f\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/denshi-sonota\/kokugai\/yoshiki\/index.htm\" target=\"_blank\">\u3053\u3061\u3089<\/a><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\u30a6\uff09<\/span>\u3000\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\uff09\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u7d0d\u7a0e\u7336\u4e88\u5206\u306e\u6240\u5f97\u7a0e\u984d\u53ca\u3073\u5229\u5b50\u7a0e\u984d\u306b\u76f8\u5f53\u3059\u308b\u62c5\u4fdd\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\u30a8\uff09<\/span>\u3000\u56fd\u5916\u8ee2\u51fa\u306e\u5834\u5408\u306b\u306f\u3001\u56fd\u5916\u8ee2\u51fa\u306e\u6642\u307e\u3067\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u5c4a\u51fa\u3092\u3059\u308b\u3053\u3068<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u7d0d\u7a0e\u306e\u7336\u4e88\u306e\u5ef6\u9577<\/strong><\/h4>\n<p>\u7d0d\u7a0e\u306e\u7336\u4e88\u306b\u4fc2\u308b\u671f\u9650\u306f\u3001\u5c4a\u51fa\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a10\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6240\u6cd5137\u306e\uff12\u2461\u3001137\u306e\uff13\u2462\uff09\u3002<\/p>\n<p>\u7336\u4e88\u671f\u9650\u3092\u5ef6\u9577\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u300c\u56fd\u5916\u8ee2\u51fa\u3092\u3059\u308b\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u7279\u4f8b\u7b49\u306b\u4fc2\u308b\u7d0d\u7a0e\u7336\u4e88\u306e\u671f\u9650\u5ef6\u9577\u5c4a\u51fa\u66f8\u300d\u3092\u56fd\u5916\u8ee2\u51fa\u306e\u65e5\uff08\u8d08\u4e0e\u306e\u65e5\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u65e5\uff09\u304b\u3089\uff15\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u4e0b\u8a18\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304c\u53c2\u8003\u3068\u306a\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/denshi-sonota\/kokugai\/01.htm\" target=\"_blank\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<br \/>\n<\/div><\/div>\n<p>\u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u5f0f\u3084\u5c4a\u51fa\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u4e0b\u8a18\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u307e\u3068\u3081\u3066\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/denshi-sonota\/kokugai\/yoshiki\/index.htm\" target=\"_blank\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u95a2\u4fc2\u306e\u5404\u7a2e\u69d8\u5f0f<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u8ca1\u7523\u50b5\u52d9\u660e\u7d30\u66f8\u306e\u540d\u79f0\u5909\u66f4\u3068\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u300c\u8ca1\u7523\u50b5\u52d9<span style=\"text-decoration: underline;\">\u660e\u7d30\u66f8<\/span>\u300d\u306e\u540d\u79f0\u304c\u300c\u8ca1\u7523\u50b5\u52d9<span style=\"text-decoration: underline;\">\u8abf\u66f8<\/span>\u300d\u306b\u5909\u66f4\u3055\u308c\u3001\u63d0\u51fa\u57fa\u6e96\u3068\u8a18\u8f09\u4e8b\u9805\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u56fd\u5916\u9001\u91d1\u6cd5\uff16\u306e\uff12\u3001\u56fd\u5916\u9001\u91d1\u4ee412\u306e\uff12\u3001\u56fd\u5916\u9001\u91d1\u898f15\uff09\u3002<\/p>\n<p>\u3053\u306e\u6539\u6b63\u306f\u3001\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u63d0\u51fa\u3059\u3079\u304d\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u306b\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u5e73\u621027\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306b\u3082\u5f71\u97ff\u304c\u3042\u308b\uff08\u6539\u6b63\u6cd5\u9644\u5247101\u2461\uff09\u3002<\/p>\n<p>\u660e\u7d30\u66f8\u306b\u8a18\u8f09\u3059\u308b\u8ca1\u7523\u306e\u3046\u3061\u306b\u4fa1\u984d\u306e\u7b97\u5b9a\u304c\u96e3\u3057\u3044\u571f\u5730\u3084\u672a\u4e0a\u5834\u682a\u5f0f\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u4e8b\u524d\u306e\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><strong>\u3008\u898b\u76f4\u3057\u306e\u6982\u8981\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin2-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-86213\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin2-3.png\" alt=\" \t\u6539\u6b63\u524d\t\u6539\u6b63\u5f8c \u66f8\u985e\u306e\u540d\u79f0\t\u8ca1\u7523\u50b5\u52d9\u660e\u7d30\u66f8\t\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8 \u63d0\u51fa\u57fa\u6e96\t\u305d\u306e\u5e74\u5206\u306e\u6240\u5f97\u91d1\u984d \uff1e2,000\u4e07\u5186\t\u305d\u306e\u5e74\u5206\u306e\u6240\u5f97\u91d1\u984d\uff1e2,000\u4e07\u5186\u306e\u8005\u306e\u3046\u3061\u3001\u6b21\u306e\u2460\u3068\u2461\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u8005 \u2460\u3000\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3044\u3066\u6709\u3059\u308b\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u2267\uff13\u5104\u5186 \u2461\u3000\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3044\u3066\u6709\u3059\u308b\u56fd\u5916\u8ee2\u51fa\u3092\u3059\u308b\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u2267\uff11\u5104\u5186 \u8a18\u8f09\u4e8b\u9805\t\u8ca1\u7523\u306e\u7a2e\u985e\u3001\u6570\u91cf\u53ca\u3073\u4fa1\u984d\t\u2460\u3000\u8ca1\u7523\u306e\u7a2e\u985e\u3001\u6570\u91cf\u53ca\u3073\u4fa1\u984d \u2461\u3000\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u540c\u69d8\u306e\u4e8b\u9805\uff08\u8ca1\u7523\u306e\u6240\u5728\u3001\u6709\u4fa1\u8a3c\u5238\u306e\u9298\u67c4\u7b49\uff09 \u8a18\u8f09\u3059\u308b\u8ca1\u7523\u306e\u4fa1\u984d\t\u6642\u4fa1\u3084\u898b\u7a4d\u4fa1\u984d\u306e\u4ed6\u3001\u53d6\u5f97\u4fa1\u984d\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u306e\u4fa1\u984d\u306b\u3088\u308b\u8a18\u8f09\u3082\u53ef\u80fd\t\u539f\u5247\uff1a\u6642\u4fa1 \u5bb9\u8a8d\uff1a\u898b\u7a4d\u4fa1\u984d \uff08\u6709\u4fa1\u8a3c\u5238\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u3082\u8a18\u8f09\u3059\u308b\u3002\uff09\" width=\"650\" height=\"516\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin2-3.png 866w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin2-3-300x237.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\n<p><a title=\"\u5e73\u621027\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5e73\u621027\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u53d6\u6271\u3044\u304c\u5909\u66f4\u3068\u306a\u308b\u3082\u306e\u2460\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-158\/\" target=\"_blank\">\u524d\u56de<\/a>\u3068\u4eca\u56de\u3067\u53d6\u308a\u4e0a\u3052\u305f\u3082\u306e\u306e\u4ed6\u3001\u5e73\u621027\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306b\u5f71\u97ff\u306e\u3042\u308b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u6539\u6b63\u4e8b\u9805\u306e\u3046\u3061\u3001\u4e3b\u306a\u3082\u306e\u3092\u5217\u6319\u3059\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:#666699;border-color:#666699;\">\n\t\t<ul>\n<li>\u6240\u5f97\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u7279\u5225\u63a7\u9664\u984d\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057\uff08\u63aa\u6cd510\u306e\uff16\uff09<\/li>\n<li>\u969c\u5bb3\u8005\u3092\u96c7\u7528\u3059\u308b\u5834\u5408\u306e\u6a5f\u68b0\u7b49\u306e\u5272\u5897\u511f\u5374\u306e\u898b\u76f4\u3057\uff08\u63aa\u6cd513\uff09<\/li>\n<li>\u30a8\u30cd\u30eb\u30ae\u30fc\u74b0\u5883\u8ca0\u8377\u4f4e\u6e1b\u63a8\u9032\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u63aa\u6cd510\u306e\uff12\uff09<\/li>\n<li>\u96c7\u7528\u8005\u306e\u6570\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u63aa\u6cd510\u306e\uff15\uff09<\/li>\n<li>\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u304c\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u63aa\u6cd510\u306e\uff15\u306e\uff12\uff09<\/li>\n<li>\u533b\u7642\u7528\u6a5f\u5668\u306e\u7279\u5225\u511f\u5374\u306e\u898b\u76f4\u3057\uff08\u63aa\u6cd512\u306e\uff12\uff09<\/li>\n<li>\u7279\u5b9a\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306e\u5834\u5408\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057\uff08\u63aa\u6cd537\u300137\u306e\uff14\uff09<\/li>\n<li>\u4e00\u62ec\u8a55\u4fa1\u8cb8\u91d1\u306b\u4fc2\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u304a\u3051\u308b\u5b9f\u8cea\u7684\u306b\u50b5\u6a29\u3068\u307f\u3089\u308c\u306a\u3044\u91d1\u984d\u306b\u3064\u3044\u3066\u7c21\u4fbf\u6cd5\u3092\u7528\u3044\u308b\u5834\u5408\u306e\u57fa\u6e96\u5e74\u306e\u6539\u6b63\uff08\u6240\u4ee4145\u2461\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u6539\u6b63\u5185\u5bb9\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u4e0b\u8a18\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shotoku\/h27kaisei.pdf\" target=\"_blank\">\u5e73\u621027\u5e74\u5206\u3000\u6240\u5f97\u7a0e\u306e\u6539\u6b63\u306e\u3042\u3089\u307e\u3057<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09\u3000\u203bPDF\u30d5\u30a1\u30a4\u30eb<br \/>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #ffcc00;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\u4ee5\u964d\u306f\u3001\u5b9f\u52d9\u4e0a\u5224\u65ad\u306b\u8ff7\u3046\u4e8b\u9805\u3084\u8cea\u554f\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u591a\u3044\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\uff31\uff06\uff21\u65b9\u5f0f\u3067\u89e3\u8aac\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u56fd\u5916\u9001\u91d1\u6cd5\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u56fd\u5916\u9001\u91d1\u4ee4\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<br \/>\n\u56fd\u5916\u9001\u91d1\u898f\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u6240\u6cd589\u2460\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd589\u6761\uff11\u9805<\/p>\n<\/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\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u300c\u56fd\u5916\u8ee2\u51fa\u3092\u3059\u308b\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u7279\u4f8b\uff08\u6240\u6cd560\u306e\uff12\uff09\u300d\u53ca\u3073\u300c\u8d08\u4e0e\u7b49\u306b\u3088\u308a\u975e\u5c45\u4f4f\u8005\u306b\u8cc7\u7523\u304c\u79fb\u8ee2\u3057\u305f\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u7279\u4f8b\uff08\u6240\u6cd560\u306e\uff13\uff09\u300d\u304c\u5275\u8a2d\u3055\u308c\u305f\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":[501,431,377,161,397],"backnumber":[1828],"series":[1007],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 10:11:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/86211"}],"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=86211"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/86211\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=86211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=86211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=86211"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=86211"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=86211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}