{"id":91602,"date":"2016-03-31T10:20:59","date_gmt":"2016-03-31T01:20:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=91602"},"modified":"2025-09-30T11:35:49","modified_gmt":"2025-09-30T02:35:49","slug":"general-rule-article-85","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-85\/","title":{"rendered":"\u6539\u6b63\u56fd\u7a0e\u901a\u5247\u6cd5\u3068\u65b0\u305f\u306a\u4e0d\u670d\u7533\u7acb\u5236\u5ea6\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u6cd5\u6539\u6b63\u306e\u7d4c\u7def\u3001\u6539\u6b63\u6982\u7565\u53ca\u3073\u9069\u7528\u6642\u671f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u6539\u6b63\u56fd\u7a0e\u901a\u5247\u6cd5\u3068<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u65b0\u305f\u306a\u4e0d\u670d\u7533\u7acb\u5236\u5ea6\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6cd5\u6539\u6b63\u306e\u7d4c\u7def\u3001\u6539\u6b63\u6982\u7565\u53ca\u3073\u9069\u7528\u6642\u671f\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u3000<strong>\u5742\u7530\u3000\u771f\u543e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\uff16\u6708\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u4e0d\u670d\u7533\u7acb\u3066\u5236\u5ea6\uff08\u7570\u8b70\u7533\u7acb\u3066\u3001\u5be9\u67fb\u8acb\u6c42\uff09\u306b\u4fc2\u308b\u898f\u5b9a\u304c\u5927\u304d\u304f\u5909\u66f4\u3055\u308c\u305f\u3002\u5f53\u8a72\u6539\u6b63\u6cd5\u306f\u3001\u672c\u7a3f\u516c\u958b\u65e5\u306e\u7fcc\u65e5\u3067\u3042\u308b\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306b\u306a\u3055\u308c\u305f\u51e6\u5206\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u9023\u8f09\uff08\u5168\uff15\u56de\u3092\u4e88\u5b9a\uff09\u3067\u306f\u3001<span style=\"color: #cd5c5c;\">\u2460<\/span>\u6cd5\u6539\u6b63\u306e\u7d4c\u7def\u3068\u305d\u306e\u6982\u7565\u3001<span style=\"color: #cd5c5c;\">\u2461<\/span>\u4e0d\u670d\u7533\u7acb\u304c\u5f93\u524d\u306e\u4e8c\u6bb5\u968e\u306e\u624b\u7d9a\u304b\u3089\u9078\u629e\u7684\u306a\u3082\u306e\u3068\u3055\u308c\u3001\u300c\u7570\u8b70\u7533\u7acb\u3066\u300d\u304c\u300c\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u300d\u3068\u540d\u79f0\u5909\u66f4\u3055\u308c\u305f\u3053\u3068\u3001\u53ca\u3073\u3001\u6539\u6b63\u5f8c\u306b\u304a\u3044\u3066\u300c\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u300d\u3092\u884c\u3046\u304b\u5426\u304b\u306e\u5224\u65ad\u8981\u7d20\u3001<span style=\"color: #cd5c5c;\">\u2462<\/span>\u8a3c\u62e0\u306e\u95b2\u89a7\u3001\u8b04\u5199\u6a29\u306e\u65b0\u8a2d\u306b\u3088\u308b\u5b9f\u52d9\u306e\u5909\u5316\u3068\u3053\u308c\u3078\u306e\u7d0d\u7a0e\u8005\u306e\u5bfe\u5fdc\u65b9\u6cd5\u3001<span style=\"color: #cd5c5c;\">\u2463<\/span>\u305d\u306e\u4ed6\u306e\u6539\u6b63\u70b9\u3092\u8ff0\u3079\u305f\u4e0a\u3067\u3001<span style=\"color: #cd5c5c;\">\u2464<\/span>\u73fe\u5728\u306e\u5be9\u5224\u6240\u306b\u304a\u3051\u308b\u53d6\u6d88\u88c1\u6c7a\u306e\u50be\u5411\u3001\u4e0d\u670d\u7533\u7acb\u6bb5\u968e\u306b\u304a\u3051\u308b\u52b9\u679c\u7684\u306a\u4e3b\u5f35\u3001\u7acb\u8a3c\u306e\u5728\u308a\u65b9\u306b\u3064\u3044\u3066\u79c1\u898b\u3092\u8a18\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u672c\u9023\u8f09\u3067\u306f\u3001\u4e0a\u8a18\u6539\u6b63\u524d\u5f8c\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u6761\u6587\u3092\u533a\u5225\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6539\u6b63\u524d\u3092\u65e7\u901a\u5247\u6cd5\u3068\u3044\u3044\u3001\u6539\u6b63\u5f8c\u3092\u65b0\u901a\u5247\u6cd5\u3068\u3044\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6cd5\u6539\u6b63\u306e\u7d4c\u7def<\/strong><\/h4>\n<p>\u66f4\u6b63\u51e6\u5206\u3001\u6c7a\u5b9a\u51e6\u5206\u3001\u52a0\u7b97\u7a0e\u306e\u8ce6\u8ab2\u6c7a\u5b9a\u51e6\u5206\u7b49\u306e\u8ab2\u7a0e\u51e6\u5206\u3084\u5fb4\u53ce\u51e6\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u9069\u6cd5\u30fb\u9055\u6cd5\u306f\u6700\u7d42\u7684\u306b\u306f\u88c1\u5224\u6240\u3067\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u305d\u306e\u524d\u306b\u3001\u884c\u653f\u5e81\uff08\u8ab2\u7a0e\u5e81\uff09\u306b\u304a\u3051\u308b\u4e0d\u670d\u7533\u7acb\u306b\u3066\u9069\u6cd5\u6027\u7b49\u306e\u5be9\u7406\u304c\u884c\u308f\u308c\u308b\u3002\u3053\u308c\u3092\u4e0d\u670d\u7533\u7acb\u524d\u7f6e\u4e3b\u7fa9\u3068\u3044\u3046\u3002<\/p>\n<p>\u884c\u653f\u51e6\u5206\u7b49\u306b\u3064\u3044\u3066\u306e\u4e0d\u670d\u7533\u7acb\u306b\u3064\u3044\u3066\u306f\u3001\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u304c\u305d\u306e\u624b\u7d9a\u7b49\u3092\u898f\u5f8b\u3057\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u7279\u5247\u3068\u3057\u3066\u3001\u56fd\u7a0e\u901a\u5247\u6cd575\u6761\u4ee5\u4e0b\u3067\u306f\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u57fa\u3065\u304f\u51e6\u5206\u306b\u3064\u3044\u3066\u306e\u4e0d\u670d\u7533\u7acb\u5236\u5ea6\u306e\u898f\u5b9a\u304c\u304a\u304b\u308c\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u4e0d\u670d\u7533\u7acb\u624b\u7d9a\u3092\u81ea\u8db3\u7684\u30fb\u7db2\u7f85\u7684\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u306f\u3001\u662d\u548c37\u5e74\u306e\u5236\u5b9a\u4ee5\u964d\u300150\u5e74\u4ee5\u4e0a\u306b\u308f\u305f\u308a\u5b9f\u8cea\u7684\u306a\u6539\u6b63\u306f\u884c\u308f\u308c\u306a\u304b\u3063\u305f\u3068\u3053\u308d\u3001\u56fd\u6c11\u306e\u6a29\u5229\u610f\u8b58\u306e\u5909\u5316\u3084\u3001\u884c\u653f\u624b\u7d9a\u6cd5\u306e\u5236\u5b9a\uff08\u5e73\u6210\uff15\u5e74\uff09\u3001\u884c\u653f\u4e8b\u4ef6\u8a34\u8a1f\u6cd5\u306e\u6539\u6b63\uff08\u5e73\u621016\u5e74\uff09\u306a\u3069\u3092\u8e0f\u307e\u3048\u3001\u5e73\u621025\u5e74\uff16\u6708\u306b\u3001\u7dcf\u52d9\u7701\u304c\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.soumu.go.jp\/menu_news\/s-news\/01gyokan04_02000014.html\" target=\"_blank\" rel=\"noopener\">\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u5236\u5ea6\u306e\u898b\u76f4\u3057\u65b9\u91dd<\/a>\u300d\u3092\u3068\u308a\u307e\u3068\u3081\u305f\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u5e73\u621026\u5e74\uff16\u6708\u306b\u3001\u300c\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u300d\u300c\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u300c\u884c\u653f\u624b\u7d9a\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u304c\u6210\u7acb\u3057\u3001\u516c\u5e03\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061\u3001\u300c\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306e\u4e2d\u3067\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u4e0d\u670d\u7533\u7acb\u624b\u7d9a\u306b\u3064\u3044\u3066\u5b9a\u3081\u308b\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p>\u306a\u304a\u4e0a\u8a18\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u52d9\u7701\u8cc7\u6599\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2014\/explanation\/pdf\/p1107_1150.pdf\" target=\"_blank\" rel=\"noopener\">\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u306e\u6539\u6b63\u306b\u4f34\u3046\u56fd\u7a0e\u901a\u5247\u6cd5\u7b49\u306e\u6539\u6b63<\/a>\u300d\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6539\u6b63\u306e\u6982\u7565<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u6b21\u56de\u4ee5\u964d\u3001\u6cd5\u6539\u6b63\u306e\u3046\u3061\u7279\u306b\u6ce8\u76ee\u3059\u3079\u304d\u70b9\u306b\u3064\u3044\u3066\u6982\u8aac\u3059\u308b\u304c\u3001\u306f\u3058\u3081\u306b\u4eca\u56de\u306e\u6cd5\u6539\u6b63\u306e\u6982\u7565\u3092\u793a\u305b\u3070\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #666699;\">\u2460<\/span>\u3000\u7570\u8b70\u7533\u7acb\u3066\u306e\u5ec3\u6b62\u306b\u3088\u308b\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u5236\u5ea6\u306e\u5275\u8a2d\uff08\u65b0\u901a\u5247\u6cd575\u6761\uff09<\/strong><\/p>\n<p>\u6539\u6b63\u524d\u306f\u3001\u539f\u5247\u7684\u306b\u3001\u7a0e\u52d9\u7f72\u9577\u7b49\u306b\u5bfe\u3059\u308b\u300c\u7570\u8b70\u7533\u7acb\u3066\u300d\u3092\u7d4c\u3066\u3001\u7d0d\u7a0e\u8005\u306e\u4e3b\u5f35\u304c\u8a8d\u3081\u3089\u308c\u306a\u3051\u308c\u3070\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306b\u5bfe\u3059\u308b\u300c\u5be9\u67fb\u8acb\u6c42\u300d\u3092\u884c\u3046\u3068\u3044\u3046\u4e8c\u6bb5\u968e\u306e\u624b\u7d9a\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u308c\u304c\u4eca\u56de\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u300c\u7570\u8b70\u7533\u7acb\u3066\u300d\u306f\u300c\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u300d\u3068\u3044\u3046\u540d\u79f0\u306b\u6539\u3081\u3089\u308c\u3001\u300c\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u300d\u3092\u884c\u308f\u305a\u3068\u3082\u3001\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u306b\u3088\u308a\u3001\u5be9\u67fb\u8acb\u6c42\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002\u3053\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u6b21\u56de\u8a73\u3057\u304f\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #666699;\">\u2461<\/span>\u3000\u4e0d\u670d\u7533\u7acb\u671f\u9593\u306e\u5ef6\u9577\uff08\uff12\u30f6\u6708\u304b\u3089\uff13\u30f6\u6708\u3078\uff09\uff08\u65b0\u901a\u5247\u6cd577\u6761\uff09<\/strong><\/p>\n<p>\u4e0d\u670d\u7533\u7acb\u306e\u671f\u9593\u304c\u3001\u51e6\u5206\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\u300c\uff12\u6708\u300d\u304b\u3089\u300c\uff13\u6708\u300d\u306b\u5909\u66f4\u3055\u308c\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #666699;\">\u2462<\/span>\u3000\u6a19\u6e96\u5be9\u7406\u671f\u9593\u306e\u8a2d\u5b9a\uff08\u65b0\u901a\u5247\u6cd577\u6761\u306e\uff12\uff09<\/strong><\/p>\n<p>\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3001\u5be9\u67fb\u8acb\u6c42\u306b\u304a\u3044\u3066\u300c\u6a19\u6e96\u5be9\u7406\u671f\u9593\u300d\uff08\u4e0d\u670d\u7533\u7acb\u3066\u304c\u306a\u3055\u308c\u3066\u304b\u3089\u6c7a\u5b9a\u3001\u88c1\u6c7a\u3092\u3059\u308b\u307e\u3067\u306b\u901a\u5e38\u8981\u3059\u3079\u304d\u6a19\u6e96\u7684\u306a\u671f\u9593\uff09\u306b\u4fc2\u308b\u898f\u5b9a\u304c\u7f6e\u304b\u308c\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #666699;\">\u2463<\/span>\u3000\u53e3\u982d\u610f\u898b\u9673\u8ff0\u306e\u6574\u5099\u7b49\uff08\u65b0\u901a\u5247\u6cd584\u6761\u300195\u6761\u306e\uff12\uff09<\/strong><\/p>\n<p>\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3001\u5be9\u67fb\u8acb\u6c42\u3068\u3082\u306b\u3001\u5f93\u6765\u304b\u3089\u3042\u3063\u305f\u53e3\u982d\u610f\u898b\u9673\u8ff0\u306b\u4fc2\u308b\u898f\u5b9a\u304c\u6574\u5099\u3055\u308c\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #666699;\">\u2464<\/span>\u3000\u5be9\u67fb\u8acb\u6c42\u306b\u304a\u3051\u308b\u5be9\u7406\u624b\u7d9a\u306e\u8a08\u753b\u7684\u9042\u884c\uff08\u65b0\u901a\u5247\u6cd597\u6761\u306e\uff12\uff09<\/strong><\/p>\n<p>\u62c5\u5f53\u5be9\u5224\u5b98\u306f\u3001\u8fc5\u901f\u304b\u3064\u516c\u6b63\u306a\u5be9\u7406\u3092\u884c\u3046\u305f\u3081\u5be9\u7406\u624b\u7d9a\u3092\u8a08\u753b\u7684\u306b\u9042\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5be9\u7406\u95a2\u4fc2\u4eba\u3092\u62db\u96c6\u3057\u3001\u5be9\u7406\u624b\u7d9a\u306e\u7533\u7acb\u306b\u95a2\u3059\u308b\u610f\u898b\u306e\u8074\u53d6\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #666699;\">\u2465<\/span>\u3000\u5be9\u67fb\u8acb\u6c42\u4eba\u306b\u3088\u308b\u8a3c\u62e0\u306e\u95b2\u89a7\u5bfe\u8c61\u306e\u62e1\u5927\u3001\u8b04\u5199\u6a29\u9650\uff08\u65b0\u901a\u5247\u6cd597\u6761\u306e\uff13\uff09<\/strong><\/p>\n<p>\u6cd5\u6539\u6b63\u524d\u306f\u3001\u539f\u51e6\u5206\u5e81\u304c\u5be9\u5224\u6240\u306b\u63d0\u51fa\u3057\u305f\u8a3c\u62e0\u306f\u3001\u4efb\u610f\u63d0\u51fa\u8a3c\u62e0\uff08\u901a\u5247\u6cd596\u6761\uff09\u3068\u8077\u6a29\u53ce\u96c6\u8a3c\u62e0\uff08\u540c97\u6761\uff09\u306b\u533a\u5206\u3055\u308c\u3001\u5f8c\u8005\u306b\u3064\u3044\u3066\u306f\u8acb\u6c42\u4eba\u306e\u95b2\u89a7\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u304b\u3063\u305f\uff08\u540c96\u6761\uff12\u9805\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6cd5\u6539\u6b63\u3067\u3001\u3053\u308c\u3089\u306e\u8a3c\u62e0\u306f\u3044\u305a\u308c\u3082\u8acb\u6c42\u4eba\u306e\u95b2\u89a7\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u3068\u3055\u308c\u3001\u307e\u305f\u3001\u8b04\u5199\u6a29\u9650\u3082\u3042\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002\u79c1\u898b\u3067\u306f\u3001\u672c\u6539\u6b63\u306e\u3046\u3061\u3001\u3082\u3063\u3068\u3082\u5b9f\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u304c\u5927\u304d\u3044\u9805\u76ee\u3067\u3042\u308a\u3001\u672c\u9023\u8f09\u3010\u7b2c\uff13\u56de\u3011\u3067\u8a73\u3057\u304f\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<\/div>\n<p><strong>\u3010\u53c2\u8003\u56f3\u3011<\/strong><br \/>\n<a title=\"\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kfs.go.jp\/system\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-91604\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/fufuku-tsusoku1-1.png\" alt=\"\" width=\"650\" height=\"357\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/fufuku-tsusoku1-1.png 1326w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/fufuku-tsusoku1-1-300x164.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/fufuku-tsusoku1-1-1024x562.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/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\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kfs.go.jp\/system\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u9069\u7528\u65e5\u95a2\u4fc2\uff08\u51e6\u5206\u65e5\u57fa\u6e96\uff09<\/strong><\/h4>\n<p>\u4e0a\u8ff0\u306e\u901a\u308a\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u6539\u6b63\u304c\u898f\u5b9a\u3055\u308c\u305f\u300c\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306f\u5e73\u621026\u5e74\uff16\u6708\u306b\u516c\u5e03\u3055\u308c\u305f\u304c\u3001\u65bd\u884c\u6642\u671f\u304c\u672a\u5b9a\u3067\u3042\u3063\u305f\u3068\u3053\u308d\u3001\u6628\u5e7411\u6708\u516c\u5e03\u306e\u653f\u4ee4\u306b\u3088\u308a\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u306e\u65bd\u884c\u304c\u660e\u3089\u304b\u3068\u306a\u3063\u305f\uff08\u4e0b\u8a18\u62d9\u7a3f\u3092\u53c2\u7167\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u306e\u65bd\u884c\u65e5\u304c\u78ba\u5b9a\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u6539\u6b63\u3082\u516c\u5e03\uff5e\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u8ab2\u7a0e\u51e6\u5206\u7b49\u306b\u4fc2\u308b\u4e0d\u670d\u7533\u7acb\u3066\u304b\u3089\u9069\u7528\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-report-20\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u306e\u65bd\u884c\u65e5\u304c\u78ba\u5b9a\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u6539\u6b63\u3082\u516c\u5e03\uff5e\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u8ab2\u7a0e\u51e6\u5206\u7b49\u306b\u4fc2\u308b\u4e0d\u670d\u7533\u7acb\u3066\u304b\u3089\u9069\u7528\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u6539\u6b63\u901a\u5247\u6cd5\u306f\u3001<span style=\"text-decoration: underline; color: #b22222;\">\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306b\u306a\u3055\u308c\u305f\u8ab2\u7a0e\u51e6\u5206\u7b49\u306b\u4fc2\u308b\u4e0d\u670d\u7533\u7acb\u3066\u306b\u9069\u7528\u3055\u308c<\/span>\u3001\u540c\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u3055\u308c\u305f\u8ab2\u7a0e\u51e6\u5206\u7b49\u306b\u4fc2\u308b\u4e0d\u670d\u7533\u7acb\u3066\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15 \u3000\u95a2\u9023\u3059\u308b\u653f\u4ee4\u3001\u901a\u9054\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u306a\u304a\u3001\u6cd5\u6539\u6b63\u306b\u3042\u308f\u305b\u3066\u653f\u4ee4\u3001\u901a\u9054\u3082\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e0d\u670d\u7533\u7acb\u5236\u5ea6\u306e\u6539\u6b63\u306b\u4f34\u3044\u300c\u4e0d\u670d\u5be9\u67fb\u57fa\u672c\u901a\u9054\u300d\u304c\u6539\u6b63\uff5e\u6539\u6b63\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u7b49\u306e\u65bd\u884c\u306b\u3042\u308f\u305b\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u53d6\u6271\u3044\u3092\u6574\u5099\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-report-25\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e0d\u670d\u7533\u7acb\u5236\u5ea6\u306e\u6539\u6b63\u306b\u4f34\u3044\u300c\u4e0d\u670d\u5be9\u67fb\u57fa\u672c\u901a\u9054\u300d\u304c\u6539\u6b63\uff5e\u6539\u6b63\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u7b49\u306e\u65bd\u884c\u306b\u3042\u308f\u305b\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u53d6\u6271\u3044\u3092\u6574\u5099\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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