{"id":90780,"date":"2016-03-17T10:14:37","date_gmt":"2016-03-17T01:14:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=90780"},"modified":"2025-09-30T11:36:45","modified_gmt":"2025-09-30T02:36:45","slug":"tax-effects-article-46","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-46\/","title":{"rendered":"\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u3092\u8e0f\u307e\u3048\u305f\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3078\u306e\u5bfe\u5fdc\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u9069\u7528\u6307\u91dd\u306b\u304a\u3051\u308b\u9069\u7528\u7a0e\u7387\u306e\u5224\u5b9a\u57fa\u6e96\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u3092\u8e0f\u307e\u3048\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9069\u7528\u6307\u91dd\u306b\u304a\u3051\u308b\u9069\u7528\u7a0e\u7387\u306e\u5224\u5b9a\u57fa\u6e96\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u516b\u4ee3\u918d\u3000\u548c\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\">\u30142016\/4\/7\u516c\u958b\u3015<\/span><br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5404\u90fd\u5e9c\u770c\u306e\u8d85\u904e\u8ab2\u7a0e\u7a0e\u7387\u306b\u95a2\u3059\u308b\u6761\u4f8b\u304c\u51fa\u63c3\u3046\uff5e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u306e\u5b9f\u52d9\u5bfe\u5fdc\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-17\/\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/a><br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5404\u90fd\u5e9c\u770c\u306e\u8d85\u904e\u8ab2\u7a0e\u7a0e\u7387\u306b\u95a2\u3059\u308b\u6761\u4f8b\u304c\u51fa\u63c3\u3046\uff5e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u306e\u5b9f\u52d9\u5bfe\u5fdc\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-17\/\" target=\"_blank\" rel=\"noopener\">\u5404\u90fd\u5e9c\u770c\u306e\u8d85\u904e\u8ab2\u7a0e\u7a0e\u7387\u306b\u95a2\u3059\u308b\u6761\u4f8b\u304c\u51fa\u63c3\u3046\uff5e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u306e\u5b9f\u52d9\u5bfe\u5fdc\uff5e<\/a><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\uff13\u670814\u65e5\u306b\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2015_2\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c27\u53f7\u3001\u4ee5\u4e0b\u300c\u672c\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u672c\u9069\u7528\u6307\u91dd\u306b\u304a\u3051\u308b\u5f93\u524d\u304b\u3089\u306e\u4e3b\u306a\u6539\u6b63\u70b9\u3068\u3057\u3066\u306f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3042\u305f\u308a\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u3092\u3001\u5f93\u524d\u306e\u3044\u308f\u3086\u308b\u300c\u516c\u5e03\u65e5\u57fa\u6e96\u300d\u306b\u4ee3\u3048\u3066\u3001\u65b0\u305f\u306b\u300c\u6210\u7acb\u65e5\u57fa\u6e96\u300d\u306b\u5909\u66f4\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u7a3f\u3067\u306f\u3001\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/190diet\/index.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/a>\u53ca\u3073<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.soumu.go.jp\/menu_hourei\/k_houan.html\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7b49\u306e\u6cd5\u5f8b\u6848<\/a>\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u6539\u6b63\u7a0e\u6cd5\u300d\u3068\u3044\u3046\uff09\u304c\u8fd1\u3005\u56fd\u4f1a\u306b\u304a\u3044\u3066\u6210\u7acb\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u6cd5\u4eba\u7a0e\u7b49\u306e\u7a0e\u7387\u306e\u6539\u6b63\u306b\u3088\u308a\u53d6\u6271\u3044\u304c\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306b\u5909\u66f4\u306b\u306a\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u306e\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u306e\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u7b46\u8005\u306e\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u5177\u4f53\u7684\u306a\u53d6\u6271\u3044\u306e\u5909\u66f4\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5f93\u524d\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u307e\u305a\u306f\u3001\u5f93\u524d\u306e\u300c\u516c\u5e03\u65e5\u57fa\u6e96\u300d\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u304c\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3042\u3063\u305f\u304b\u306b\u3064\u3044\u3066\u8ff0\u3079\u308b\u3002<\/p>\n<p>\u672c\u9069\u7528\u6307\u91dd\u516c\u8868\u524d\u306b\u304a\u3044\u3066\u306f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u4f7f\u7528\u3059\u308b\u7a0e\u7387\u306b\u3064\u3044\u3066\u3001\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c10\u53f7\uff09\u7b2c18\u9805\u3067\u306f\u6c7a\u7b97\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u7a0e\u6cd5\u898f\u5b9a\u306b\u57fa\u3065\u304f\u7a0e\u7387\u306b\u3088\u308b\u3082\u306e\u3068\u3055\u308c\u3001\u3057\u305f\u304c\u3063\u3066\u3001\u6539\u6b63\u7a0e\u6cd5\u304c\u5f53\u8a72\u6c7a\u7b97\u65e5\u307e\u3067\u306b\u516c\u5e03\u3055\u308c\u3001\u5c06\u6765\u306e\u9069\u7528\u7a0e\u7387\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u6539\u6b63\u5f8c\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u56f3\u793a\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><strong>\u3010\u8868\uff11\u3011\u3000\u5f93\u524d\u306e\u53d6\u6271\u3044\u306e\u8a2d\u4f8b\uff08\uff13\u6708\u672b\u6c7a\u7b97\u4f1a\u793e\u3092\u60f3\u5b9a\uff09<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-90782\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu1-1.png\" alt=\" \u6539\u6b63\u7a0e\u6cd5\u6210\u7acb\u65e5 \u6539\u6b63\u7a0e\u6cd5\u516c\u5e03\u65e5 3\u6708\u672b\u6c7a\u7b97\u3067 \u9069\u7528\u3059\u308b\u7a0e\u7387 3\u670820\u65e5 3\u670831\u65e5 \u6539\u6b63\u5f8c 3\u670820\u65e5 4\u67081\u65e5 \u6539\u6b63\u524d\" width=\"500\" height=\"144\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu1-1.png 619w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu1-1-300x86.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u672c\u9069\u7528\u6307\u91dd\u516c\u8868\u306e\u80cc\u666f<\/strong><\/h4>\n<p>\u672c\u9069\u7528\u6307\u91dd\u306e\u516c\u8868\u306b\u3088\u3063\u3066\u3001\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u5909\u66f4\u304c\u52a0\u3048\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u80cc\u666f\u306b\u306f\u3001\u3044\u304b\u306a\u308b\u8981\u56e0\u304c\u3042\u3063\u305f\u306e\u304b\u3002\u672c\u9069\u7528\u6307\u91dd\u3067\u306f\u7d50\u8ad6\u306e\u80cc\u666f\u3068\u3057\u3066\u7b2c17\u9805\u3067\u6b21\u306e\uff12\u9805\u76ee\u3092\u6319\u3052\u3066\u3044\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-bottom: 3px;\"><strong>\u3008\u672c\u9069\u7528\u6307\u91dd\u516c\u8868\u306e\u80cc\u666f\u3009<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\uff13\u6708\u672b\u6c7a\u7b97\u4f1a\u793e\u306b\u304a\u3044\u3066\u6c7a\u7b97\u624b\u7d9a\u7b49\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u306e\u8ca1\u52d9\u60c5\u5831\u306e\u6709\u7528\u6027<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\uff13\u6708\u672b\u6c7a\u7b97\u4f1a\u793e\u306b\u304a\u3044\u3066\u6c7a\u7b97\u624b\u7d9a\u7b49\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u516c\u5e03\u65e5\u57fa\u6e96\u306f\u3001\u3053\u3053\u6570\u5e74\u3001\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306e\u56fd\u4f1a\u3067\u306e\u5be9\u8b70\u304c\u9045\u308c\u3001\u305d\u306e\u6210\u7acb\u304c\uff13\u6708\u306e\u4e0b\u65ec\u9803\u3001\u516c\u5e03\u306b\u81f3\u3063\u3066\u306f\uff13\u6708\u672b\u65e5\u76f4\u524d\u3068\u306a\u308b\u72b6\u6cc1\u306e\u4e0b\u3001\u51e6\u7406\u3092\u8907\u96d1\u306a\u3082\u306e\u3068\u3057\u3001\u4f01\u696d\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u7b49\u306e\u5b9f\u52d9\u5bb6\u306b\u3068\u3063\u3066\u305d\u306e\u5bfe\u5fdc\u306b\u82e6\u616e\u3059\u308b\u5834\u9762\u3092\u751f\u3058\u3055\u305b\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u304a\u3044\u3066\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u6539\u6b63\u7a0e\u6cd5\u304c\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3066\u3044\u3066\u3082\u5b98\u5831\u306b\u3088\u308b\u516c\u5e03\u304c\uff13\u6708\u672b\u65e5\u9593\u969b\u307e\u3067\u306a\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u591a\u304f\u306a\u308a\u3001\u7279\u306b\uff13\u6708\u672b\u6c7a\u7b97\u4f1a\u793e\u306b\u3068\u3063\u3066\u306f\u3001\u6539\u6b63\u7a0e\u6cd5\u306e\u516c\u5e03\u65e5\u307e\u3067\u306f\u6c7a\u7b97\u51e6\u7406\u3084\u696d\u7e3e\u4e88\u60f3\u306e\u7b56\u5b9a\u306b\u7528\u3044\u308b\u7a0e\u7387\u304c\u78ba\u5b9a\u3057\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u6c7a\u7b97\u30fb\u958b\u793a\u696d\u52d9\u7b49\u306b\u9045\u5ef6\u304c\u751f\u3058\u308b\u306a\u3069\u306e\u5b9f\u52d9\u4e0a\u306e\u56f0\u96e3\u6027\u304c\u751f\u3058\u308b\u7d50\u679c\u3068\u306a\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u5730\u65b9\u7a0e\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u6539\u6b63\u6761\u4f8b\u306e\u516c\u5e03\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u308a\u3001\u3055\u3089\u306b\u305d\u306e\u53d6\u6271\u3044\u304c\u8907\u96d1\u5316\u3059\u308b\u72b6\u6cc1\u304c\u751f\u3058\u3066\u3044\u305f\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u5730\u65b9\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63\u306f\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u6539\u6b63\u3059\u308b\u305f\u3081\u306e\u6cd5\u5f8b\uff08\u4ee5\u4e0b\u3001\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u3068\u3044\u3046\uff09\u304c\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3001\u305d\u306e\u4e0a\u3067\u305d\u308c\u3092\u53d7\u3051\u305f\u5f62\u3067\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u8b70\u4f1a\u3067\u6539\u6b63\u6761\u4f8b\u304c\u6210\u7acb\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u306f\u6c7a\u7b97\u65e5\u4ee5\u524d\u306b\u516c\u5e03\u3055\u308c\u3066\u3044\u3066\u3082\u3001\u6539\u6b63\u6761\u4f8b\u306e\u516c\u5e03\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u524d\u5f8c\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6539\u6b63\u524d\u30fb\u6539\u6b63\u5f8c\u306e\u3069\u3061\u3089\u306e\u7a0e\u7387\u3092\u7528\u3044\u308b\u304b\u304c\u5909\u308f\u3063\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u72b6\u6cc1\u3092\u4f5c\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u524d\u5e74\u306e2015\u5e74\u306b\u304a\u3044\u3066\u306f\u3001\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u306e\u516c\u5e03\u304c\uff13\u670831\u65e5\u3067\u3042\u3063\u305f\u304c\u3001\u6771\u4eac\u90fd\u3067\u306f\u90fd\u7a0e\u6761\u4f8b\u306e\u516c\u5e03\u65e5\u304c\uff14\u6708\uff11\u65e5\u3068\u306a\u3063\u305f\u3002\u4e00\u65b9\u3067\u3001\u5927\u962a\u5e9c\u306b\u304a\u3044\u3066\u306f\u6539\u6b63\u6761\u4f8b\u306e\u516c\u5e03\u3082\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u306e\u516c\u5e03\u65e5\u3068\u540c\u65e5\u306e\uff13\u670831\u65e5\u306b\u516c\u5e03\u304c\u306a\u3055\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u540c\u3058\uff13\u6708\u672b\u6c7a\u7b97\u4f1a\u793e\u3067\u3042\u308a\u306a\u304c\u3089\u3001\u4f1a\u793e\u306e\u6240\u5728\u5730\u306b\u3088\u308a\u3001\u4f7f\u7528\u3059\u308b\u7a0e\u7387\u304c\u7570\u306a\u308b\u3068\u3044\u3046\u4e8b\u614b\u304c\u751f\u3058\u305f\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u3001\u8fd1\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306e\u9045\u308c\u304c\u4f1a\u8a08\u5b9f\u52d9\u306b\u3082\u305f\u3089\u3059\u30de\u30a4\u30ca\u30b9\u5f71\u97ff\u3084\u3001\u6539\u6b63\u6761\u4f8b\u306e\u516c\u5e03\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u5982\u4f55\u3067\u3001\u56fd\u3068\u5730\u65b9\u3067\u4f7f\u7528\u3059\u308b\u7a0e\u7387\u304c\u6539\u6b63\u524d\u5f8c\u3069\u3061\u3089\u306e\u3082\u306e\u3068\u306a\u308b\u304b\u306b\u5dee\u7570\u304c\u751f\u3058\u3001\u5b9f\u52d9\u4e0a\u306e\u5bfe\u5fdc\u304c\u8907\u96d1\u306b\u306a\u308b\u3068\u3044\u3046\u610f\u898b\u304c\u3001\u672c\u9069\u7528\u6307\u91dd\u306e\u516c\u8868\u306e\u4e3b\u8981\u306a\u7406\u7531\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u306e\u8ca1\u52d9\u60c5\u5831\u306e\u6709\u7528\u6027<\/strong><\/h4>\n<p>\u4eca\u3072\u3068\u3064\u306e\u7406\u7531\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u306e\u8ca1\u52d9\u60c5\u5831\u306e\u6709\u7528\u6027\u306e\u89b3\u70b9\u304b\u3089\u306e\u8981\u56e0\u3067\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u6c7a\u7b97\u65e5\u4ee5\u524d\u306b\u7a0e\u6cd5\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u304c\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u305f\u6642\u70b9\u3067\u3001\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u307b\u307c\u9593\u9055\u3044\u306a\u304f\u6539\u6b63\u5f8c\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u306f\u305a\u3067\u3042\u308b\u3002\u305d\u308c\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u516c\u5e03\u304c\u6c7a\u7b97\u65e5\u4ee5\u524d\u306b\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u3001\u6539\u6b63\u524d\u306e\u7a0e\u7387\u3067\u8a08\u7b97\u3055\u308c\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u91d1\u984d\u306f\u6709\u7528\u306a\u60c5\u5831\u3068\u306f\u8a00\u3048\u306a\u3044\u3068\u306e\u610f\u898b\u304c\u3042\u3063\u305f\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u672c\u9069\u7528\u6307\u91dd\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u7d9a\u3044\u3066\u3001\u672c\u9069\u7528\u6307\u91dd\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u300c\u6210\u7acb\u65e5\u57fa\u6e96\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u672c\u9069\u7528\u6307\u91dd\u3067\u306f\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306b\u3064\u3044\u3066\u3001\u7b2c\uff15\u9805\u306b\u304a\u3044\u3066\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u898f\u5b9a\u3057\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-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff15\uff0e\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306b\u3064\u3044\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b\u7a0e\u7387\u306f\u3001\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3066\u3044\u308b\u7a0e\u6cd5\uff08\u4e2d\u7565\uff09\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\u306b\u3088\u308b\u3002\uff08\u4ee5\u4e0b\u7565\uff09<\/p>\n<\/div>\n<p>\u3059\u306a\u308f\u3061\u3001\u3053\u308c\u307e\u3067\u306f\u6c7a\u7b97\u65e5\u307e\u3067\u306b\u516c\u5e03\u3055\u308c\u305f\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u3053\u308c\u3092\u6539\u3081\u3001\u6c7a\u7b97\u65e5\u307e\u3067\u306b\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3066\u3044\u308b\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u9069\u7528\u6307\u91dd\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u56f3\u793a\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><strong>\u3010\u8868\uff12\u3011\u3000\u672c\u9069\u7528\u6307\u91dd\u306e\u53d6\u6271\u3044\u306e\u8a2d\u4f8b\uff08\uff13\u6708\u672b\u6c7a\u7b97\u4f1a\u793e\u3092\u60f3\u5b9a\uff09<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-90783\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu1-2.png\" alt=\"\u6539\u6b63\u7a0e\u6cd5\u6210\u7acb\u65e5 \u6539\u6b63\u7a0e\u6cd5\u516c\u5e03\u65e5 \uff13\u6708\u672b\u6c7a\u7b97\u3067 \u9069\u7528\u3059\u308b\u7a0e\u7387 \uff13\u670820\u65e5 \uff13\u670831\u65e5 \u6539\u6b63\u5f8c \uff13\u670820\u65e5 \uff14\u6708\uff11\u65e5 \u6539\u6b63\u5f8c\" width=\"500\" height=\"144\" \/><\/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;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5909\u66f4\u70b9\u3092\u4e0b\u7dda\u3067\u793a\u3057\u305f\u3002<\/span><\/p>\n<p>\u3055\u3089\u306b\u3001\u4f4f\u6c11\u7a0e\u7b49\u306b\u3064\u3044\u3066\u306f\u3001<\/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;\">\uff16\uff0e\u4f4f\u6c11\u7a0e\uff08\u6cd5\u4eba\u7a0e\u5272\uff09\u53ca\u3073\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09\uff08\u4e2d\u7565\uff09\u306b\u3064\u3044\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b\u7a0e\u7387\u306f\u3001\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3066\u3044\u308b\u7a0e\u6cd5\uff08\u4e2d\u7565\uff09\u306b\u57fa\u3065\u304f\u7a0e\u7387\u306b\u3088\u308b\u3002\uff08\u4ee5\u4e0b\u7565\uff09<\/p>\n<\/div>\n<p>\u3068\u3001\u7b2c\uff16\u9805\u3067\u898f\u5b9a\u3057\u305f\u4e0a\u3067\u3001\u7d9a\u304f\u7b2c\uff17\u9805\u306b\u304a\u3044\u3066\u3001\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u6210\u7acb\u306e\u6709\u7121\u3084\u305d\u308c\u3092\u53d7\u3051\u305f\u6539\u6b63\u6761\u4f8b\u306e\u6210\u7acb\u306e\u6709\u7121\u306a\u3069\u306e\u5834\u5408\u5206\u3051\u3092\u884c\u3044\u3001\u305d\u308c\u305e\u308c\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7b2c\uff15\u9805\u306e\u6cd5\u4eba\u7a0e\u7b49\u3068\u306f\u5225\u306b\u3001\u4f4f\u6c11\u7a0e\u7b49\u306b\u3064\u3044\u3066\u7b2c\uff16\u9805\u3001\u7b2c\uff17\u9805\u306b\u304a\u3044\u3066\u5225\u9014\u53d6\u6271\u3044\u3092\u5b9a\u3081\u3066\u3044\u308b\u3053\u3068\u306b\u3001\u672c\u9069\u7528\u6307\u91dd\u306e\u7279\u5fb4\u7684\u306a\u90e8\u5206\u304c\u898b\u3089\u308c\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u3053\u308c\u306f\u3001\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u3053\u308c\u3092\u53d7\u3051\u305f\u6539\u6b63\u6761\u4f8b\u304c\u5404\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u8b70\u4f1a\u7b49\u3067\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u53d6\u6271\u3044\u3092\u660e\u78ba\u306b\u3059\u3079\u304d\u3068\u306e\u610f\u898b\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u53d7\u3051\u3001\u4f4f\u6c11\u7a0e\u7b49\u306b\u3064\u3044\u3066\u5225\u9014\u9805\u76ee\u3092\u8a2d\u3051\u3001\u898f\u5b9a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u3092\u56f3\u793a\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><strong>\u3010\u8868\uff13\u3011\u3000\u4f4f\u6c11\u7a0e\u7b49\u306e\u53d6\u6271\u3044\uff08\uff13\u6708\u672b\u6c7a\u7b97\u4f1a\u793e\u3092\u60f3\u5b9a\uff09<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu1-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-90784\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu1-3.png\" alt=\"\" width=\"650\" height=\"249\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u6a19\u6e96\u7a0e\u7387\u53c8\u306f\u8d85\u904e\u7a0e\u7387\u306b\u3088\u308b\u7a0e\u7387<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -5px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u305f\u7a0e\u7387<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -5px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u306e\u6a19\u6e96\u7a0e\u7387\u306b\u3001\u6539\u6b63\u524d\u306e\u6761\u4f8b\u306e\u8d85\u904e\u8ab2\u7a0e\u306e\u7a0e\u7387\u304c\u6539\u6b63\u524d\u5730\u65b9\u7a0e\u6cd5\u306e\u6a19\u6e96\u7a0e\u7387\u3092\u8d85\u3048\u308b\u5dee\u5206\u3092\u8abf\u6574<\/span><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #999999;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\u306f\u3001\u6539\u6b63\u7a0e\u6cd5\u304c\u4eca\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u305f\u5f8c\u3001\u5b9f\u969b\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u8a2d\u4f8b\u3092\u7528\u3044\u305f\u89e3\u8aac\u3092\u884c\u3046\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>\u6b21\u56de\u306f\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u6210\u7acb\u5f8c\u306b\u516c\u958b\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621028\u5e74\uff13\u670814\u65e5\u306b\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c27\u53f7\u3001\u4ee5\u4e0b\u300c\u672c\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u672c\u9069\u7528\u6307\u91dd\u306b\u304a\u3051\u308b\u5f93\u524d\u304b\u3089\u306e\u4e3b\u306a\u6539\u6b63\u70b9\u3068\u3057\u3066\u306f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3042\u305f\u308a\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u3092\u3001\u5f93\u524d\u306e\u3044\u308f\u3086\u308b\u300c\u516c\u5e03\u65e5\u57fa\u6e96\u300d\u306b\u4ee3\u3048\u3066\u3001\u65b0\u305f\u306b\u300c\u6210\u7acb\u65e5\u57fa\u6e96\u300d\u306b\u5909\u66f4\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,257,167,182,290,232],"tags":[611,723,626,373,433],"backnumber":[1836],"series":[930],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 22:56:43","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/90780"}],"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=90780"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/90780\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=90780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=90780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=90780"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=90780"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=90780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}