{"id":86420,"date":"2016-01-28T10:20:13","date_gmt":"2016-01-28T01:20:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=86420"},"modified":"2016-01-27T11:57:45","modified_gmt":"2016-01-27T02:57:45","slug":"consumption-article-96","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-96\/","title":{"rendered":"\u5c71\u672c\u5b88\u4e4b\u306e\u6cd5\u4eba\u7a0e\u201c\u4e00\u5200\u4e21\u65ad\u201d\u3000\u3010\u7b2c19\u56de\u3011\u300c\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u5c71\u672c\u5b88\u4e4b<span style=\"font-size: 14px;\">\u306e<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u00a0<span style=\"color: #426579;\">\u201c\u4e00\u5200\u4e21\u65ad\u201d<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5c71\u672c\u3000\u5b88\u4e4b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u9023\u8f09\u30bf\u30a4\u30c8\u30eb\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306b\u3064\u3044\u3066\u691c\u8a3c\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8efd\u6e1b\u7a0e\u7387\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u81ea\u6c11\u30fb\u516c\u660e\u4e21\u515a\u306e\u9593\u3067\u610f\u898b\u306e\u76f8\u9055\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u6b21\u306e\u3088\u3046\u306b\u6c7a\u5b9a\u3057\u307e\u3057\u305f\u3002<!--more--><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u5bfe\u8c61\u54c1\u76ee<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\uff08\u98df\u54c1\u8868\u793a\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u98df\u54c1\uff08\u9152\u7a0e\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u9152\u985e\u3092\u9664\u304f\uff09\u306e\u8b72\u6e21\u3092\u3044\u3044\u3001\u5916\u98df\u30b5\u30fc\u30d3\u30b9\u3092\u9664\u304f\uff09<\/li>\n<li>\u5b9a\u671f\u8cfc\u8aad\u5951\u7d04\u304c\u7de0\u7d50\u3055\u308c\u305f\u9031\uff12\u56de\u4ee5\u4e0a\u767a\u884c\u3055\u308c\u308b\u65b0\u805e\u306e\u8b72\u6e21<\/li>\n<\/ul>\n<\/div>\n<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=5\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-86421\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-1.png\" alt=\"\" width=\"550\" height=\"207\" \/><\/a><br \/>\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>\u3010\u4e00\u4f53\u5546\u54c1\u306e\u53d6\u6271\u3044\u3011<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u3007\u98f2\u98df\u6599\u54c1\u3068\u98f2\u98df\u6599\u54c1\u4ee5\u5916\u306e\u8cc7\u7523\u304c\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u8cc7\u7523\uff08\u4e00\u4f53\u5546\u54c1\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u91d1\u984d\u4ee5\u4e0b\u306e\u5c11\u984d\u306e\u8cc7\u7523\u3067\u3042\u3063\u3066\u3001\u4e3b\u305f\u308b\u90e8\u5206\u304c\u98f2\u98df\u6599\u54c1\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u9650\u308a\u3001\u5168\u4f53\u3092\u98f2\u98df\u6599\u54c1\u3068\u3057\u3066\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=5\" target=\"_blank\">\u8ca1\u52d9\u7701\u8cc7\u6599<\/a><\/span><\/p>\n<p>\u4e0a\u8a18\u306b\u304a\u3051\u308b\u300c\u5916\u98df\u300d\u306f\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u307e\u3059\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;\">\u98df\u54c1\u885b\u751f\u4e0a\u306e\u98f2\u98df\u5e97\u55b6\u696d\u305d\u306e\u4ed6\u306e\u305d\u306e\u5834\u3067\u98f2\u98df\u3055\u305b\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\uff08\u300c\u98df\u4e8b\u306e\u63d0\u4f9b\u300d\uff09\u3092\u884c\u3046\u4e8b\u696d\u3092\u55b6\u3080\u8005\u304c\u3001\u30c6\u30fc\u30d6\u30eb\u3001\u6905\u5b50\u305d\u306e\u4ed6\u306e\u305d\u306e\u5834\u3067\u98f2\u98df\u3055\u305b\u308b\u305f\u3081\u306e\u8a2d\u5099\uff08\u300c\u98f2\u98df\u8a2d\u5099\u300d\uff09\u3092\u8a2d\u7f6e\u3057\u305f\u5834\u6240\u3067\u884c\u3046\u300c\u98df\u4e8b\u306e\u63d0\u4f9b\u300d\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u300c\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u3082\u306e\u300d\uff1a\u76f8\u624b\u65b9\u306e\u6ce8\u6587\u306b\u5fdc\u3058\u3066\u6307\u5b9a\u3055\u308c\u305f\u5834\u6240\u3067\u8abf\u7406\u7b49\u3092\u884c\u3046\u3053\u3068\uff08\u300c\u30b1\u30fc\u30bf\u30ea\u30f3\u30b0\u30fb\u51fa\u5f35\u6599\u7406\u300d\uff09\u3002<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u53d6\u5f15\u306e\u5834\u6240\u3068\u614b\u69d8\uff08\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3068\u3044\u3048\u308b\u304b\uff09\u306b\u7740\u76ee\u3057\u3066\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u533a\u5206\u3059\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=6\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-86422\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-2.png\" alt=\"\" width=\"650\" height=\"322\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-2.png 1090w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-2-300x148.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-2-1024x507.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=6\" target=\"_blank\">\u8ca1\u52d9\u7701\u8cc7\u6599<\/a><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u7a0e\u7387<\/strong><\/p>\n<p>\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\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><strong>\uff08\u6a19\u6e96\u7a0e\u7387\uff09<\/strong><br \/>\n10\uff05\uff08\u56fd\u5206\uff1a7.8\uff05\u3001\u5730\u65b9\u5206\uff1a2.2\uff05\uff09<\/p>\n<p><strong>\uff08\u8efd\u6e1b\u7a0e\u7387\uff09<\/strong><br \/>\n\uff18\uff05\uff08\u56fd\u5206\uff1a6.24\uff05\u3001\u5730\u65b9\u52061.76\uff05\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2462\u3000\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u65b9\u5f0f<\/strong><\/p>\n<ul>\n<li>\u5e73\u621033\u5e74\uff14\u6708\u304b\u3089\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff09\u304c\u5c0e\u5165\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u9069\u683c\u8acb\u6c42\u66f8\u53ca\u3073\u5e33\u7c3f\u306e\u4fdd\u5b58\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u9069\u683c\u8acb\u6c42\u66f8\u306e\u7a0e\u984d\u306e\u7a4d\u4e0a\u3052\u8a08\u7b97\u3068\u3001\u53d6\u5f15\u7dcf\u984d\u304b\u3089\u306e\u5272\u623b\u3057\u8a08\u7b97\u306e\u9078\u629e\u5236\u3067\u3059\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2463\u3000\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u5c0e\u5165\u307e\u3067\u306e\u7d4c\u904e\u63aa\u7f6e<\/strong><\/p>\n<ul>\n<li>\u73fe\u884c\u306e\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u3092\u7dad\u6301\u3057\u3064\u3064\u3001\u533a\u5206\u7d4c\u7406\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u307e\u3059\u3002\u58f2\u4e0a\u30fb\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2464\u3000\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u5c0e\u5165\u5f8c\u306e\u7d4c\u904e\u63aa\u7f6e<\/strong><\/p>\n<ul>\n<li>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u5c0e\u5165\u5f8c\uff16\u5e74\u9593\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u5272\u5408\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u304c\u5c0e\u5165\u3055\u308c\u308b\u307e\u3067\u306e\u6d41\u308c\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=13\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-86423\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-3.png\" alt=\"\" width=\"650\" height=\"453\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-3.png 1707w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-3-300x208.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-3-1024x713.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=13\" target=\"_blank\">\u8ca1\u52d9\u7701\u8cc7\u6599<\/a><\/span><\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=15\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-86424\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-4.png\" alt=\"\" width=\"650\" height=\"452\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-4.png 1707w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-4-300x208.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-4-1024x712.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=15\" target=\"_blank\">\u8ca1\u52d9\u7701\u8cc7\u6599<\/a><\/span><\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=14\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-86425\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-5.png\" alt=\"\" width=\"650\" height=\"434\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-5.png 1704w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-5-300x200.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-5-1024x683.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=14\" target=\"_blank\">\u8ca1\u52d9\u7701\u8cc7\u6599<\/a><\/span><\/p>\n<p>\u306a\u304a\u3001\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d\u306b\u304a\u3051\u308b\u5909\u66f4\u70b9\u3068\u73fe\u884c\u5236\u5ea6\u3068\u306e\u63a5\u7d9a\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=16\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-86426\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-6.png\" alt=\"\" width=\"650\" height=\"352\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-6.png 1171w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-6-300x162.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-6-1024x554.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=16\" target=\"_blank\">\u8ca1\u52d9\u7701\u8cc7\u6599<\/a><\/span><\/p>\n<p>\u58f2\u4e0a\u7a0e\u984d\u3068\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=18\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-86427\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-7.png\" alt=\"\" width=\"650\" height=\"449\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-7.png 1131w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-7-300x207.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-7-1024x707.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=18\" target=\"_blank\">\u8ca1\u52d9\u7701\u8cc7\u6599<\/a><\/span><\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=19\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-86428\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-8.png\" alt=\"\" width=\"650\" height=\"454\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-8.png 1117w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-8-300x209.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-8-1024x715.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216b.pdf#page=19\" target=\"_blank\">\u8ca1\u52d9\u7701\u8cc7\u6599<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30b3\u30e1\u30f3\u30c8<\/strong><\/h4>\n<p>\u308f\u304c\u56fd\u306e\u6d88\u8cbb\u7a0e\u306f\u3001\u5e73\u6210\u5143\u5e74\u306b\u5c0e\u5165\u3055\u308c\u305f\u6642\u304b\u3089\u9ad8\u3044\u514d\u7a0e\u70b9\u3001\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u306a\u3069\u3092\u4f7f\u3063\u305f\u4e0d\u5408\u7406\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u76ca\u7a0e\u304c\u751f\u305a\u308b\u306a\u3069\u672c\u6765\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3067\u306f\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u5f8c\u3068\u3082\u307f\u306a\u3057\u65b9\u5f0f\u3092\u4f7f\u3046\u306a\u3069\uff25\uff35\u65b9\u5f0f\u3068\u306f\u7570\u306a\u308a\u3001\u76ca\u7a0e\u304c\u751f\u305a\u308b\u306a\u3069\u554f\u984c\u70b9\u3092\u62b1\u3048\u3066\u3044\u307e\u3059\u3002\u8ca1\u52d9\u7701\u306f\u3053\u306e\u7a0e\u306b\u5bfe\u3059\u308b\u53cd\u7701\u70b9\u3092\u6301\u305f\u306a\u3044\u3067\u3001\uff25\uff35\u65b9\u5f0f\u306f\u53e4\u3044\u306a\u3069\u3068\u6279\u5224\u3057\u3066\u3044\u308b\u306a\u3069\u3001\u672c\u5f53\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3068\u306f\u306a\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u305c\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u5acc\u3046\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u81ea\u6c11\u515a\u306e\u300c\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u306f\u751f\u9bae\u98df\u6599\u54c1\u3060\u3051\u3001\u8ca1\u6e90\u306f4,000\u5104\u5186\u307e\u3067\u300d\u306f\u6c11\u4e3b\u515a\u653f\u6a29\u6642\u4ee3\u306e\u300c\u793e\u4f1a\u4fdd\u969c\u3068\u7a0e\u306e\u4e00\u4f53\u6539\u9769\u300d\uff08\u5e73\u621024\u5e74\uff16\u6708\uff09\u306b\u3088\u308b\u3082\u306e\u3067\u3057\u305f\u3002<\/p>\n<p>\uff13\u515a\u306e\u5408\u610f\u5185\u5bb9\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\uff3b\u81ea\u6c11\u30fb\u516c\u660e\u30fb\u6c11\u4e3b\u306e\u5408\u610f\u5185\u5bb9\uff3d<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-86429 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-9.png\" alt=\"\u7c21\u7d20\u306a\u7d66\u4ed8\u63aa\u7f6e\t\t\u8efd\u6e1b\u7a0e\u7387\t\t\u7dcf\u5408\u5408\u7b97\u5236\u5ea6\t\t\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664 \u8ca0\u62c5\u5897\u7de9\u548c\u306e\u305f\u3081\u306e\u73fe\u91d1\u7d66\u4ed8\t\t\u751f\u6d3b\u5fc5\u9700\u54c1\u306a\u3069\u306e\u7a0e\u7387\u3092\u6291\u3048\u308b\t\t\u533b\u7642\u30fb\u4ecb\u8b77\u306e\u8ca0\u62c5\u984d\u306b\u4e0a\u9650\t\t\u6e1b\u7a0e\u3068\u73fe\u91d1\u7d66\u4ed8\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u8efd\u6e1b\u7b56\" width=\"650\" height=\"105\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-9.png 974w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-9-300x48.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p>\u3053\u306e\u3046\u3061\u7dcf\u5408\u5408\u7b97\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u5b9f\u65bd\u3092\u898b\u9001\u3063\u3066\u3044\u305f\u3082\u306e\u3067\u3001\u3053\u306e\u8ca1\u6e90\u304c4,000\u5104\u5186\u3060\u3063\u305f\u305f\u3081\u3001\u751f\u9bae\u98df\u54c1\u3092\u8efd\u6e1b\u5bfe\u8c61\u3068\u3059\u308b\u5834\u5408\u306f\u3053\u308c\u3092\u5145\u3066\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u516c\u660e\u515a\u304c\u751f\u9bae\u98df\u54c1\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u52a0\u5de5\u98df\u54c1\u3082\u542b\u3081\u3066\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3088\u3046\u306b\u4e3b\u5f35\u3057\u3066\u3044\u305f\u306e\u3067\u3001\u3053\u308c\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u300112\u6708\uff19\u65e5\u306b\u5b89\u500d\u9996\u76f8\u306f\u5b98\u90b8\u306b\u8c37\u57a3\u81ea\u6c11\u515a\u5e79\u4e8b\u9577\u3092\u547c\u3093\u3067\u300c\u751f\u9bae\u98df\u54c1\u306a\u30694,000\u5104\u5186\u3060\u3051\u3067\u306f\u3060\u3081\u3060\u3002\u521d\u5e74\u5ea6\u304b\u3089\u52a0\u5de5\u98df\u54c1\u3092\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u306b\u5165\u308c\u308b\u3002\u516c\u660e\u515a\u306e\u4e3b\u5f35\u3092\u306e\u3093\u3067\u307b\u3057\u3044\u300d\u3068\u6307\u793a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u4f1a\u8b70\u306b\u306f\u8907\u6570\u306e\u8ca1\u52d9\u7701\u5e79\u90e8\u304c\u540c\u5e2d\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u83c5\u9577\u5b98\u306f\u300c\u52a0\u5de5\u98df\u54c1\u3082\u52a0\u3048\u306a\u3044\u3068\u3060\u3081\u3060\u300d\u3068\u3057\u3001\u300c\u305d\u308c\u304c\u51fa\u6765\u306a\u3051\u308c\u3070\u5e73\u621029\u5e74\u306e\u6d88\u8cbb\u5897\u7a0e\u306f\u3067\u304d\u306a\u3044\u300d\u3068\u5ba3\u8a00\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>11\u670829\u65e5\u306e\u5915\u65b9\u3001\u83c5\u9577\u5b98\u306f\u7530\u4e2d\u8ca1\u52d9\u6b21\u5b98\u3068\u4f50\u85e4\u4e3b\u7a0e\u5c40\u9577\u3092\u547c\u3073\u3001\u52a0\u5de5\u98df\u54c1\u3092\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u306b\u542b\u3081\u308b\u3088\u3046\u306b\u6307\u793a\u3057\u307e\u3057\u305f\u304c\u3001\u3053\u308c\u306b\u5bfe\u3057\u3066\u7530\u4e2d\u6b21\u5b98\u304c\u751f\u9bae\u98df\u54c1\u306b\u9650\u5b9a\u3059\u308b\u3088\u3046\u306b\u6297\u5f01\u3059\u308b\u3068\u3001\u83c5\u9577\u5b98\u306f\u300c\u52a0\u5de5\u98df\u54c1\u3092\u52a0\u3048\u3066\u3082\u3067\u304d\u308b\u3088\u3046\u8ca1\u6e90\u3092\u63a2\u3059\u306e\u304c\u8ca1\u52d9\u7701\u306e\u4ed5\u4e8b\u3060\u300d\u3068\u6307\u793a\u3002\u3053\u308c\u306b\u7530\u4e2d\u6b21\u5b98\u304c\u3055\u3089\u306b\u6297\u5f01\u3059\u308b\u3068\u300c\u3053\u308c\u306f\u653f\u5c40\u306a\u3093\u3060\u3002\u300d\u3068\u4e00\u559d\u3057\u3001\u7530\u4e2d\u6b21\u5b98\u3092\u8ffd\u3044\u8fd4\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u6765\u5e74\u306e\u53c2\u8b70\u9662\u9078\u6319\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u6c96\u7e04\u306e\u5b9c\u91ce\u6e7e\u5e02\u9577\u9078\u3092\u62b1\u3048\u308b\u83c5\u9577\u5b98\u3068\u3057\u3066\u306f\u5f53\u7136\u306e\u6307\u793a\u3060\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u53cd\u5bfe\u3059\u308b\u8ca1\u52d9\u7701\u3001\u5b66\u8005\u3001\u7a0e\u7406\u58eb\u4f1a\u306f\u3001\u305d\u306e\u7406\u7531\u3092\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u307e\u3057\u305f\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-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u98df\u6599\u54c1\u306f\u8ca7\u4e4f\u4eba\u3088\u308a\u3082\u91d1\u6301\u3061\u306e\u65b9\u304c\u591a\u304f\u6d88\u8cbb\u3059\u308b\u304b\u3089\u3001\u3053\u308c\u306e\u7a0e\u3092\u8efd\u6e1b\u3057\u3066\u3082\u4f4e\u6240\u5f97\u8005\u5bfe\u7b56\u306b\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u8efd\u6e1b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u98df\u6599\u54c1\u306e\u533a\u5206\u3092\u3081\u3050\u3063\u3066\u610f\u898b\u304c\u5bfe\u7acb\u3057\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u7a0e\u52d9\u884c\u653f\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u4e8b\u696d\u306e\u4e8b\u52d9\u8ca0\u62c5\u304c\u591a\u304f\u306a\u308b\u3002<\/p>\n<\/div>\n<p>\u8ca1\u52d9\u7701\u304c\u3053\u306e\u3088\u3046\u306a\u7406\u7531\u3067\u8efd\u6e1b\u7a0e\u7387\u306b\u53cd\u5bfe\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u5404\u5730\u306e\u7a0e\u7406\u58eb\u4f1a\u304c\u8efd\u6e1b\u7a0e\u7387\u306b\u53cd\u5bfe\u3059\u308b\u610f\u898b\u66f8\u7b49\u3092\u4f5c\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u3053\u306e\u5834\u5408\u306e\u53cd\u5bfe\u7406\u7531\u306f\u8ca1\u52d9\u7701\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<p>\u8ca1\u52d9\u7701\u306f\u7a0e\u7406\u58eb\u4f1a\u306e\u8b1b\u6f14\u3067\u3082\u3001\u300c\u8efd\u6e1b\u7a0e\u7387\u3092\u4f7f\u3046\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u30aa\u30fc\u30eb\u30c9\u30fb\u30bf\u30c3\u30af\u30b9\u3002\u5358\u4e00\u7a0e\u7387\u306e\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u306f\u30cb\u30e5\u30fc\u30bf\u30c3\u30af\u30b9\u300d\u306a\u3069\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u98df\u6599\u54c1\u306f\u4f4e\u6240\u5f97\u8005\u3088\u308a\u3082\u9ad8\u6240\u5f97\u8005\u306e\u65b9\u304c\u591a\u304f\u8cfc\u5165\u3059\u308b\u304b\u3089\u9006\u9032\u6027\u306e\u7de9\u548c\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u8ca1\u52d9\u7701\u3001\u5b66\u8005\u3001\u7a0e\u7406\u58eb\u4f1a\u306e\u8aac\u660e\u306f\u304a\u304b\u3057\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u78ba\u304b\u306b\u3001\u9ad8\u6240\u5f97\u8005\u306e\u65b9\u304c\u4f4e\u6240\u5f97\u8005\u3088\u308a\u3082\u98df\u6599\u54c1\u3092\u591a\u304f\u8cfc\u5165\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u6700\u4f4e\u751f\u6d3b\u8cbb\u306b\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u3068\u3059\u308c\u3070\u3001\u98df\u6599\u54c1\u304c\u5024\u4e0a\u304c\u308a\u3059\u308b\u3053\u3068\u304c\u306a\u3044\uff08\u53c8\u306f\u5c11\u306a\u3044\uff09\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3082\u4e00\u7a2e\u306e\u798f\u7949\u5bfe\u7b56\u3067\u3001\u5b66\u8005\u306e\u3088\u3046\u306b\u7a0e\u53ce\u306e\u6e1b\u5c11\u3060\u3051\u3092\u6839\u62e0\u306b\u3059\u3079\u304d\u554f\u984c\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u516b\u767e\u5c4b\u3055\u3093\u3084\u9b5a\u5c4b\u3055\u3093\u306e\u5546\u54c1\u304c\u5024\u4e0a\u304c\u308a\u3057\u306a\u3044\u3001\u30b3\u30f3\u30d3\u30cb\u3067\u52a0\u5de5\u98df\u54c1\u306e\u5024\u4e0a\u3052\u304c\u306a\u3044\u3053\u3068\u3092\u306d\u3089\u3063\u3066\u3044\u308b\u306e\u304c\u672c\u6765\u306e\u8efd\u6e1b\u7a0e\u7387\u65b9\u5f0f\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u4f1a\u306f\u300c\u8efd\u6e1b\u7a0e\u7387\u53cd\u5bfe\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u5eb6\u6c11\u611f\u899a\u306f\u3069\u3053\u3078\u3044\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5404\u56fd\u3068\u3082\u306b\u6d88\u8cbb\u7a0e\u3092\u8003\u3048\u308b\u3068\u304d\u306b\u306f\u7269\u4fa1\u6c34\u6e96\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u6bd4\u3079\u308b\u3068\u3001\u308f\u304c\u56fd\u3067\u306f\u5186\u5b89\u3067\u98df\u6599\u54c1\u304c\u5024\u4e0a\u304c\u308a\u3057\u3066\u3082\u3001\u8ca1\u52d9\u7701\u304b\u3089\u3053\u308c\u306b\u5fc3\u914d\u3059\u308b\u58f0\u306f\u805e\u3053\u3048\u3066\u304d\u307e\u305b\u3093\u3002\u8efd\u6e1b\u7a0e\u7387\u306f\u7a0e\u53ce\u6e1b\u3068\u8003\u3048\u3066\u3001\u53cd\u5bfe\u306e\u4f53\u5236\u3092\u4f5c\u308d\u3046\u3068\u3057\u3066\u3044\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u30d1\u30ea\u3092\u8a2a\u308c\u308b\u3068\u3001\u8857\u89d2\u3067\u30d5\u30e9\u30f3\u30b9\u30d1\u30f3\u3092\u304b\u3064\u3044\u3067\u30cb\u30b3\u30cb\u30b3\u3057\u3066\u3044\u308b\u4eba\u306b\u4f1a\u3044\u307e\u3059\u3002\u30d5\u30e9\u30f3\u30b9\u3067\u306f\u4e00\u822c\u306e\u7269\u54c1\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f20\uff05\u3067\u3059\u304c\u3001\u98df\u54c1\u306f5.5\uff05\u306e\u8efd\u6e1b\u3067\u3059\u304b\u3089\u30d1\u30f3\u306e\u5024\u6bb5\u306f\u5b89\u3044\u306e\u3067\u3059\u3002\u3064\u307e\u308a\u5eb6\u6c11\u306e\u66ae\u3089\u3057\u306b\u5fc5\u8981\u306a\u3082\u306e\u306f\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u3068\u3044\u3046\u6587\u5316\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u65e5\u672c\u306e\u5b66\u8005\u3084\u8ca1\u52d9\u7701\u306f\u3001\u98df\u6599\u54c1\u8cbb\u306f\u4f4e\u6240\u5f97\u8005\u3088\u308a\u9ad8\u6240\u5f97\u8005\u306e\u65b9\u304c\u591a\u304f\u4f7f\u3046\u3068\u306e\u7406\u7531\u3067\u8efd\u6e1b\u7a0e\u7387\u306f\u9006\u9032\u6027\u306e\u7de9\u548c\u306b\u306a\u3089\u306a\u3044\u304b\u3089\u3001\u4f4e\u6240\u5f97\u8005\u306b\u7d66\u4ed8\u91d1\u3092\u652f\u7d66\u3059\u3079\u304d\u3060\u3068\u3057\u3066\u30d0\u30e9\u30de\u30ad\u3092\u652f\u6301\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u308c\u306f\u982d\u306e\u4f53\u64cd\u3067\u3001\u751f\u6d3b\u306b\u6700\u4f4e\u5fc5\u8981\u306a\u3082\u306e\u306f\u7a0e\u3092\u8ab2\u3055\u306a\u3044\uff08\u53c8\u306f\u8efd\u6e1b\u3059\u308b\uff09\u3068\u3044\u3046\uff25\uff35\u306e\u6587\u5316\u3082\u898b\u7fd2\u3046\u4fa1\u5024\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u98df\u6599\u54c1\u3092\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u306b\u300c\u4f4e\u6240\u5f97\u8005\u3088\u308a\u3082\u9ad8\u6240\u5f97\u8005\u306e\u65b9\u304c\u98df\u6599\u54c1\u306e\u6d88\u8cbb\u304c\u591a\u3044\u304b\u3089\u9006\u9032\u6027\u7de9\u548c\u306b\u306f\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u5b66\u8005\u3068\u8ca1\u52d9\u7701\u306e\u982d\u306e\u4f53\u64cd\u7684\u8ad6\u7406\u304c\u307e\u304b\u308a\u901a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u5eb6\u6c11\u306e\u6700\u4f4e\u751f\u6d3b\u8cbb\u3068\u306a\u308b\u516b\u767e\u5c4b\u3055\u3093\u3084\u9b5a\u5c4b\u3055\u3093\u306e\u98df\u54c1\u306e\u5024\u672d\u304c\u4e0a\u3089\u306a\u3044\u3088\u3046\u306b\u3068\u3044\u3046\u5eb6\u6c11\u611f\u899a\u304c\u306a\u305c\u51fa\u3066\u3053\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u6b21\u306b\u793a\u3057\u305f\u306e\u304c\u5404\u56fd\u306e\u6a19\u6e96\u7a0e\u7387\u3068\u98df\u6599\u54c1\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u5dee\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-10.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-86430\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-10.png\" alt=\"\t\u6a19\u6e96\u7a0e\u7387\t&quot;\u98df\u6599\u54c1\u306e \u8efd\u6e1b\u7a0e\u7387&quot; \u30a4\u30ae\u30ea\u30b9\t20\uff05\t0\uff05 \u30d5\u30e9\u30f3\u30b9\t20\uff05\t5.5\uff05 \u30c9\u30a4\u30c4\t19\uff05\t7\uff05 \u30a4\u30bf\u30ea\u30a2\t22\uff05\t10\uff05 \u30ab\u30ca\u30c0\t5\uff05\t0\uff05 \u4e2d\u3000\u56fd\t17\uff05\t13\uff05 \u30e1\u30ad\u30b7\u30b3\t16\uff05\t0\uff05 \u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\t10\uff05\t0\uff05 \u65e5\u3000\u672c\t10\uff05\t8\uff05\" width=\"327\" height=\"302\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-10.png 467w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/yamamoto-hojin20-10-300x277.png 300w\" sizes=\"(max-width: 327px) 100vw, 327px\" \/><\/a><\/p>\n<p>\uff25\uff35\u8af8\u56fd\u306b\u6bd4\u3079\u3066\u3001\u5dee\u306e\u5c11\u306a\u3044\u65e5\u672c\u3068\u4e2d\u56fd\u306f\u9006\u9032\u6027\u7de9\u548c\u306b\u5f79\u7acb\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u5c71\u672c\u5b88\u4e4b\u306e\u6cd5\u4eba\u7a0e\u201c\u4e00\u5200\u4e21\u65ad\u201d\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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>\u308f\u304c\u56fd\u306e\u6d88\u8cbb\u7a0e\u306f\u3001\u5e73\u6210\u5143\u5e74\u306b\u5c0e\u5165\u3055\u308c\u305f\u6642\u304b\u3089\u9ad8\u3044\u514d\u7a0e\u70b9\u3001\u7c21\u6613\u8ab2\u7a0e\u65b9\u5f0f\u306a\u3069\u3092\u4f7f\u3063\u305f\u4e0d\u5408\u7406\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u76ca\u7a0e\u304c\u751f\u305a\u308b\u306a\u3069\u672c\u6765\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3067\u306f\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u4eca\u5f8c\u3068\u3082\u307f\u306a\u3057\u65b9\u5f0f\u3092\u4f7f\u3046\u306a\u3069\uff25\uff35\u65b9\u5f0f\u3068\u306f\u7570\u306a\u308a\u3001\u76ca\u7a0e\u304c\u751f\u305a\u308b\u306a\u3069\u554f\u984c\u70b9\u3092\u62b1\u3048\u3066\u3044\u307e\u3059\u3002\u8ca1\u52d9\u7701\u306f\u3053\u306e\u7a0e\u306b\u5bfe\u3059\u308b\u53cd\u7701\u70b9\u3092\u6301\u305f\u306a\u3044\u3067\u3001\uff25\uff35\u65b9\u5f0f\u306f\u53e4\u3044\u306a\u3069\u3068\u6279\u5224\u3057\u3066\u3044\u308b\u306a\u3069\u3001\u672c\u5f53\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3068\u306f\u306a\u3063\u3066\u3044\u307e\u305b\u3093\u3002<br \/>\n\u306a\u305c\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u5acc\u3046\u306e\u3067\u3057\u3087\u3046\u304b\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":[188,177,167,181,290],"tags":[626,335],"backnumber":[1829],"series":[1038],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 13:50:40","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/86420"}],"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=86420"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/86420\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=86420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=86420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=86420"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=86420"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=86420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}