{"id":96519,"date":"2016-05-25T17:42:21","date_gmt":"2016-05-25T08:42:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=96519"},"modified":"2016-05-26T13:38:48","modified_gmt":"2016-05-26T04:38:48","slug":"consumption-report-25","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-report-25\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306b\u5bfe\u5fdc\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u53ca\u3073\u4ed8\u8868\u306e\u65b0\u69d8\u5f0f\u3092\u516c\u8868\uff5e\u7c21\u6613\u8ab2\u7a0e\u6e96\u7528\u7279\u4f8b\u9069\u7528\u3001\u7d4c\u904e\u63aa\u7f6e\u9069\u7528\u306a\u3069\u63d0\u51fa\u69d8\u5f0f\u306e\u9078\u5b9a\u306b\u6ce8\u610f\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306b\u5bfe\u5fdc\u3057\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u78ba\u5b9a\u7533\u544a\u66f8\u53ca\u3073\u4ed8\u8868\u306e\u65b0\u69d8\u5f0f\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7c21\u6613\u8ab2\u7a0e\u6e96\u7528\u7279\u4f8b\u9069\u7528\u3001\u7d4c\u904e\u63aa\u7f6e\u9069\u7528\u306a\u3069\u63d0\u51fa\u69d8\u5f0f\u306e\u9078\u5b9a\u306b\u6ce8\u610f\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30a2\u30fc\u30b9\u30bf\u30c3\u30af\u30b9\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5cf6\u6dfb\u3000\u6d69<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\uff15\u670813\u65e5\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3066\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u4f34\u3046\u78ba\u5b9a\u7533\u544a\u66f8\u53ca\u3073\u5404\u4ed8\u8868\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3001\u65b0\u69d8\u5f0f\u306e\u5e33\u7968\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u3068\u540c\u6642\u306b\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u5c4a\u51fa\u306e\u7279\u4f8b\u53ca\u3073\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u63d0\u51fa\u3059\u308b\u5c4a\u51fa\u66f8\u3084\u3001\u8efd\u6e1b\u7a0e\u7387\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u3067\u4f7f\u7528\u3059\u308b\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408\uff0810 \u55b6\u696d\u65e5\uff09\u3001\u5c0f\u58f2\u7b49\u8efd\u6e1b\u4ed5\u5165\u5272\u5408\u3001\u5c0f\u58f2\u7b49\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u306e\u660e\u7d30\u8868\u306b\u3064\u3044\u3066\u3082\u305d\u306e\u69d8\u5f0f\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u306e\u306f\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\uff08\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u306fH29.1.1\uff5e\uff09\u306b\u4f7f\u7528\u3055\u308c\u308b\u69d8\u5f0f\u3067\u3042\u308a\u3001\u5e73\u621033\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\uff08\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff09\u306b\u306f\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/index.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\uff08\u8ab2\u8efd\uff12\uff0d\uff15\u3001\u8ab2\u500b\uff13\uff0d10\u307b\u304b\uff09<\/a>\u300d<\/div><\/div>\n<p>\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u69d8\u5f0f\u306f\u6b21\u306e\u901a\u308a\u3002\u9069\u7528\u3092\u53d7\u3051\u308b\u7279\u4f8b\u306b\u3088\u3063\u3066\u69d8\u5f0f\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u63d0\u51fa\u306b\u5f53\u305f\u3063\u3066\u306f\u5341\u5206\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u3014\u516c\u8868\u3055\u308c\u305f\u65b0\u69d8\u5f0f\uff08\u4e00\u89a7\uff09\u3015\u3000\u203b\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/01.pdf\" target=\"_blank\">\u3014\u7b2c\uff11\u53f7\u69d8\u5f0f\u3015<\/a><br \/>\n\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/02.pdf\" target=\"_blank\">\u3014\u7b2c\uff12\u53f7\u69d8\u5f0f\u3015<\/a><br \/>\n\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u65e8\u306e\u5c4a\u51fa\u66f8<\/li>\n<\/ul>\n<ul>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014\u7b2c\uff13\uff0d\uff08\uff11\uff09\u53f7\u69d8\u5f0f\u3015<\/a><br \/>\n\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u66f8\u7b2c\u4e00\u8868\uff08\u4e00\u822c\u7528\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3014\u7b2c\uff13\uff0d\uff08\uff12\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u66f8\u7b2c\u4e8c\u8868\uff3b\u8ab2\u7a0e\u6a19\u6e96\u984d\u7b49\u306e\u5185\u8a33\u66f8\uff3d<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_3.pdf\" target=\"_blank\">\u7b2c\uff13\uff0d\uff08\uff13\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u66f8\u7b2c\u4e00\u8868\uff08\u7c21\u6613\u8ab2\u7a0e\u7528\uff09<\/li>\n<\/ul>\n<ul>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_1.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff11\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u4ed8\u8868\uff11\uff0d\uff11\u3000\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\uff08\u4e00\u822c\u7528\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_2.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff12\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u4ed8\u8868\uff12\uff0d\uff11\u3000\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u30fb\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868\uff08\u4e00\u822c\u7528\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_3.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff13\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u4ed8\u8868\uff14\uff0d\uff11\u3000\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\uff08\u7c21\u6613\u7528\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_4.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff14\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u4ed8\u8868\uff15\uff0d\uff11\u3000\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868\uff08\u7c21\u6613\u7528\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_5.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff15\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u4ed8\u8868\uff11\uff0d\uff12\u3000\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u3014\u7d4c\u904e\u63aa\u7f6e\u5bfe\u8c61\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u4e00\u822c\u7528\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_6.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff16\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u4ed8\u8868\uff12\uff0d\uff12\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u30fb\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868\u3014\u7d4c\u904e\u63aa\u7f6e\u5bfe\u8c61\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u4e00\u822c\u7528\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_7.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff17\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u4ed8\u8868\uff14\uff0d\uff12\u3000\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u3014\u7d4c\u904e\u63aa\u7f6e\u5bfe\u8c61\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u7c21\u6613\u7528\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_8.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff18\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u4ed8\u8868\uff15\uff0d\uff12\u3000\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868\u3014\u7d4c\u904e\u63aa\u7f6e\u5bfe\u8c61\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u7c21\u6613\u7528\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_9.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff19\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u4ed8\u8868\uff13\uff0d\uff11\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u3014\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u7c21\u6613\u6e96\u7528\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_10.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff0810\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u4ed8\u8868\uff13\uff0d\uff12\u3000\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u3014\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u7c21\u6613\u6e96\u7528\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_11.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff0811\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u4ed8\u8868\uff13\uff0d\uff13\u3000\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u3014\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u7c21\u6613\u6e96\u7528\uff09<\/li>\n<\/ul>\n<ul>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/05_1.pdf\" target=\"_blank\">\u7b2c\uff15\uff0d\uff08\uff11\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306e\u8a08\u7b97\u8868\u3014\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408\uff0810\u55b6\u696d\u65e5\uff09\u3092\u4f7f\u7528\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u58f2\u4e0a\u533a\u5206\u7528\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/05_2.pdf\" target=\"_blank\">\u7b2c\uff15\uff0d\uff08\uff12\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306e\u8a08\u7b97\u8868\u3014\u5c0f\u58f2\u7b49\u8efd\u6e1b\u4ed5\u5165\u5272\u5408\u3092\u4f7f\u7528\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u58f2\u4e0a\u533a\u5206\u7528\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/05_3.pdf\" target=\"_blank\">\u7b2c\uff15\uff0d\uff08\uff13\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306e\u7a0e\u984d\u306e\u8a08\u7b97\u8868\u3014\u5c0f\u58f2\u7b49\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408\u3092\u4f7f\u7528\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u4ed5\u5165\u533a\u5206\u7528\uff09<\/li>\n<\/ul>\n<ul>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/06_1.pdf\" target=\"_blank\">\u7b2c\uff16\uff0d\uff08\uff11\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\uff08\u500b\u4eba\u4e8b\u696d\u8005\uff09<\/li>\n<li><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u3014<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/06_2.pdf\" target=\"_blank\">\u7b2c\uff16\uff0d\uff08\uff12\uff09\u53f7\u69d8\u5f0f<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u3015<\/a><br \/>\n\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\uff08\u6cd5\u4eba\uff09<\/li>\n<\/ul>\n<\/div><\/div>\n<p>\u305d\u3053\u3067\u3001\u4ee5\u4e0b\u3067\u306f\u3001\u5c4a\u51fa\u66f8\u53ca\u3073\u5404\u5e33\u7968\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u53ca\u3073\u4ed8\u8868\u306e\u8a18\u8f09\u9806\u5e8f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#808080;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; text-align: center;\"><strong>\uff11\u3000\u5c4a\u51fa\u66f8\u95a2\u4fc2<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#808080;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8<span style=\"font-size: 13px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/01.pdf\" target=\"_blank\">\u7b2c\uff11\u53f7\u69d8\u5f0f<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u7b2c37\u6761\u7b2c\uff11\u9805<span style=\"color: #666699;\">\u300a\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u63a7\u9664\u306e\u7279\u4f8b\u300b<\/span>\u306b\u898f\u5b9a\u3059\u308b\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u63a7\u9664\u306e\u7279\u4f8b\u306e\u898f\u5b9a\uff08\u4ee5\u4e0b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u300d\u3068\u3044\u3046\uff09\u53c8\u306f\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621028\u5e74\u6cd5\u5f8b\u7b2c15\u53f7\uff09\uff08\u4ee5\u4e0b\u300c\u6539\u6b63\u6cd5\u300d\u3068\u3044\u3046\uff09\u9644\u5247\u7b2c40\u6761\u7b2c\uff11\u9805<span style=\"color: #666699;\">\u300a\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u9069\u7528\u7a0e\u7387\u5225\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u4e2d\u5c0f\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u300b<\/span>\u306b\u898f\u5b9a\u3059\u308b\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u306e\u5c4a\u51fa\u66f8\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_13.htm\" target=\"_blank\">\u5f93\u6765\u306e\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d<\/a>\u306b\u4ee3\u3048\u3066\u3001\u7b2c\uff11\u53f7\u69d8\u5f0f\u306b\u304a\u3051\u308b\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u3053\u306e\u5c4a\u51fa\u66f8\u306f\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306b\u3064\u304d\u3001\u5404\u9805\u76ee\u3092\u4ed8\u8a18\u3059\u308b\uff08\u30c1\u30a7\u30c3\u30af\u30de\u30fc\u30af\u3092\u4ed8\u3059\uff09\u3053\u3068\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u3053\u306e\u9805\u76ee\u306b\u5e73\u621028\u5e74\u6539\u6b63\u306e\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u898f\u5b9a\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\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:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u65e5\u304b\u3089\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3057\u305f\u5404\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u884c\u3063\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u65b0\u8a2d\u6cd5\u4eba\u53c8\u306f\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306e\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044\u4e8b\u696d\u5e74\u5ea6\u306b\u542b\u307e\u308c\u308b\u5404\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u884c\u3063\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u306e\u4ed5\u5165\u308c\u7b49\u3092\u884c\u3063\u305f\u5834\u5408<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u6539\u6b63\u6cd5\u9644\u5247\u7b2c40\u6761\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u9069\u7528\u7a0e\u7387\u5225\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u4e2d\u5c0f\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u306b\u3088\u308a\u672c\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u3082\u3001\u5404\u9805\u76ee\u3092\u4ed8\u8a18\uff08\u30c1\u30a7\u30c3\u30af\u30de\u30fc\u30af\u3092\u4ed8\u3059\uff09\u3042\u308b\u3044\u306f\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u65e8\u306e\u5c4a\u51fa\u66f8<span style=\"font-size: 13px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/02.pdf\" target=\"_blank\">\u7b2c\uff12\u53f7\u69d8\u5f0f<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4e8b\u696d\u8005\uff08\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u4ee5\u4e0b\u3067\u3042\u308b\u4e8b\u696d\u8005\uff09\u4ee5\u5916\u306e\u4e8b\u696d\u8005\u304c\u3001\u6539\u6b63\u6cd5\u9644\u5247\u7b2c43\u6761\u7b2c\uff11\u9805<span style=\"color: #666699;\">\u300a\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u9069\u7528\u7a0e\u7387\u5225\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u4e2d\u5c0f\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u300b<\/span>\u306b\u898f\u5b9a\u3059\u308b\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7b2c\uff12\u53f7\u69d8\u5f0f\u306b\u304a\u3051\u308b\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u65e8\u306e\u5c4a\u51fa\u66f8\uff08\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4e8b\u696d\u8005\u7528\uff09\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u5c4a\u51fa\u66f8\u306b\u3064\u3044\u3066\u3082\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u9805\u76ee\u3068\u540c\u69d8\u306b\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u4ed8\u8a18\u4e8b\u9805\u53ca\u3073\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u9069\u7528\u7a0e\u7387\u5225\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u4e2d\u5c0f\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u4ed8\u8a18\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#808080;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; text-align: center;\"><strong>\uff12\u3000\u5404\u5e33\u7968\u306e\u8a18\u8f09\u5185\u5bb9<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#808080;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\uff08\u78ba\u5b9a\u3001\u4e2d\u9593\uff08\u4eee\u6c7a\u7b97\uff09\u3001\u9084\u4ed8\u3001\u4fee\u6b63\uff09\u7533\u544a\u66f8<\/strong><\/h4>\n<p>\u4eee\u6c7a\u7b97\u3092\u3057\u305f\u5834\u5408\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u53ca\u3073\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u306e\u69d8\u5f0f\u306b\u3088\u308a\u63d0\u51fa\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u5834\u5408\uff08<span style=\"color: #333399;\">\u539f\u5247\u8ab2\u7a0e<\/span>\u306e\u5834\u5408\uff09<\/strong><\/p>\n<p>\u3044\u308f\u3086\u308b\u539f\u5247\u8ab2\u7a0e\u306e\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5e33\u7968\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u65e8\u306e\u5c4a\u51fa\u66f8\uff08\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4e8b\u696d\u8005\u7528\uff09\u300d\u3092\u63d0\u51fa\u3057\u3066\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u3082\u3001\u3053\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308b<\/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: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong>\uff08\u30a4\uff09\u3000\u300c\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\uff08\u78ba\u5b9a\u3001\u4e2d\u9593\uff08\u4eee\u6c7a\u7b97\uff09\u3001\u9084\u4ed8\u3001\u4fee\u6b63\uff09\u7533\u544a\u66f8\u7b2c\u4e00\u8868\uff08\u4e00\u822c\u7528\uff09\u300d<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u7b2c\uff13\uff0d\uff08\uff11\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30ed\uff09\u3000\u300c\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\uff08\u78ba\u5b9a\u3001\u4e2d\u9593\uff08\u4eee\u6c7a\u7b97\uff09\u3001\u9084\u4ed8\u3001\u4fee\u6b63\uff09\u7533\u544a\u66f8\u7b2c\u4e8c\u8868\uff3b\u8ab2\u7a0e\u6a19\u6e96\u984d\u7b49\u306e\u5185\u8a33\u66f8\uff3d\u300d<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u7b2c\uff13\uff0d\uff08\uff12\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<\/p>\n<\/div>\n<p>\u4eca\u56de\u306e\u898b\u76f4\u3057\u3067\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u304c\u7b2c\u4e00\u8868\u3068\u7b2c\u4e8c\u8868\u306b\u533a\u5206\u3055\u308c\u3001\u7b2c\u4e00\u8868\u306b\u3064\u3044\u3066\u306f\u5f93\u6765\u306e\u7533\u544a\u66f8\u3068\u307b\u3068\u3093\u3069\u540c\u3058\u5f62\u5f0f\u3067\u3042\u308b\u304c\u3001\u7b2c\u4e8c\u8868\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u6a19\u6e96\u984d\u3084\u6d88\u8cbb\u7a0e\u984d\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u533a\u5206\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u7b2c\u4e00\u8868\u3078\u8ee2\u8a18\u3059\u308b\u5f62\u5f0f\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u7b2c\u4e8c\u8868\u306b\u306f\u3001\u8fd4\u9084\u7b49\u5bfe\u4fa1\u306b\u4fc2\u308b\u7a0e\u984d\uff08\u58f2\u4e0a\u3052\u306e\u8fd4\u9084\u7b49\u5bfe\u4fa1\u306b\u4fc2\u308b\u7a0e\u984d\u3001\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u8fd4\u9084\u7b49\u5bfe\u4fa1\u306b\u4fc2\u308b\u7a0e\u984d\uff09\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u3082\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u306a\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:#F8F8FF;color:#000000;border-color:#333399;\">\n\t\t<div><span style=\"color: #333399;\"><strong>\u3010\u8ab2\u7a0e\u6a19\u6e96\u984d\u53ca\u3073\u6d88\u8cbb\u7a0e\u306e\u533a\u5206\u3011<\/strong><\/span><\/div>\n<ul>\n<li>\u7d4c\u904e\u63aa\u7f6e\u9069\u7528\u5206\uff1a3\uff05<\/li>\n<li>\u7d4c\u904e\u63aa\u7f6e\u9069\u7528\u5206\uff1a4\uff05<\/li>\n<li>\u7d4c\u904e\u63aa\u7f6e\u9069\u7528\u5206\uff1a6.3\uff05<\/li>\n<li>\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u5206\uff1a6.24\uff05<\/li>\n<li>\u6a19\u6e96\u7a0e\u7387\u9069\u7528\u5206\uff1a7.8\uff05<\/li>\n<li>\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u7d4c\u904e\u63aa\u7f6e\u9069\u7528\u5206\uff1a6.3\uff05<\/li>\n<li>\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u6a19\u6e96\u7a0e\u7387\u9069\u7528\u5206\uff1a7.8\uff05<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000<span style=\"color: #800000;\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6<\/span>\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/strong><\/p>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5e33\u7968\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\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: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong>\uff08\u30a4\uff09\u3000\u300c\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\uff08\u78ba\u5b9a\u3001\u4e2d\u9593\uff08\u4eee\u6c7a\u7b97\uff09\u3001\u9084\u4ed8\u3001\u4fee\u6b63\uff09\u7533\u544a\u66f8\u7b2c\u4e00\u8868\uff08\u7c21\u6613\u8ab2\u7a0e\u7528\uff09\u300d<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_3.pdf\" target=\"_blank\">\u7b2c\uff13\uff0d\uff08\uff13\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30ed\uff09\u3000\u300c\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\uff08\u78ba\u5b9a\u3001\u4e2d\u9593\uff08\u4eee\u6c7a\u7b97\uff09\u3001\u9084\u4ed8\u3001\u4fee\u6b63\uff09\u7533\u544a\u66f8\u7b2c\u4e8c\u8868\uff3b\u8ab2\u7a0e\u6a19\u6e96\u984d\u7b49\u306e\u5185\u8a33\u66f8\uff3d\u300d<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_2.pdf\" target=\"_blank\">\u7b2c\uff13\uff0d\uff08\uff12\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<\/p>\n<\/div>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u539f\u5247\u8ab2\u7a0e\u3068\u540c\u69d8\u306b\u3001\u7533\u544a\u66f8\u7b2c\u4e8c\u8868\u3092\u4f75\u305b\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u7b2c\u4e00\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u306e\u7533\u544a\u66f8\u3068\u307b\u3068\u3093\u3069\u540c\u3058\u5f62\u5f0f\u3067\u3042\u308a\u3001\u7b2c\u4e8c\u8868\u306f\u3001\u539f\u5247\u8ab2\u7a0e\u3068\u540c\u3058\u5e33\u7968\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000<span style=\"border-bottom: double 3px #000000;\">\u539f\u5247\u8ab2\u7a0e<\/span>\u306e\u5834\u5408\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4ed8\u8868<\/strong><\/h4>\n<p>\u539f\u5247\u8ab2\u7a0e\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4ed8\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u306e\u4ed8\u8868\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u8efd\u6e1b\u7a0e\u7387\u53ca\u3073\u6a19\u6e96\u7a0e\u7387\u3067\u3042\u308b\u5834\u5408\uff08\u7a0e\u7387\u306b\u95a2\u3059\u308b<span style=\"text-decoration: underline;\">\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\uff3b\u9069\u7528\u7a0e\u7387\u304c\uff13\uff05\u3001\uff14\uff05\u30016.3\uff05\uff3d\u306e\u9069\u7528\u304c\u306a\u3044<\/span>\u5834\u5408\uff09<\/strong><\/p>\n<p>\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u304c\u306a\u304f\u3001\u8efd\u6e1b\u7a0e\u7387\u53ca\u3073\u6a19\u6e96\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4ed8\u8868\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u306e\u9069\u7528\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u5404\u4ed8\u8868\u306e\u533a\u5206\u306e\uff38\u6b04\u306e\u8a18\u8f09\u306f\u4e0d\u8981\u3067\u3042\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: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong>\uff08\u30a4\uff09\u3000\u4ed8\u8868\uff11\uff0d\uff11\u3000\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\uff08\u4e00\u822c\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_1.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff11\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<br \/>\n\u3053\u306e\u4ed8\u8868\u306f\u3001\u5f93\u6765\u306e\u4ed8\u8868\uff11\u3068\u540c\u69d8\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u5185\u5bb9\u3092\u9069\u7528\u7a0e\u7387\u3054\u3068\u306b\u8a18\u8f09\u3059\u308b\u305f\u3081\u306e\u4ed8\u8868\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30ed\uff09\u3000\u4ed8\u8868\uff12\uff0d\uff11\u3000\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u30fb\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868\uff08\u4e00\u822c\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_2.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff12\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<br \/>\n\u3053\u306e\u4ed8\u8868\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/kaisei\/yoshiki\/pdf\/02.pdf\" target=\"_blank\">\u5f93\u6765\u306e\u4ed8\u8868\uff12\uff0d\uff08\uff12\uff09<\/a>\u3068\u540c\u69d8\u306b\u3001\u307e\u305a\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u8a08\u7b97\u3057\u3001\u305d\u306e\u5272\u5408\u3092\u7528\u3044\u3066\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u3092\u9069\u7528\u7a0e\u7387\u3054\u3068\u306b\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u4ed8\u8868\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u7a0e\u7387\u306b\u95a2\u3059\u308b<span style=\"text-decoration: underline;\">\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u306e\u9069\u7528\u304c\u3042\u308b<\/span>\u5834\u5408<\/strong><\/p>\n<p>\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18<strong>\u2460<\/strong>\u306e\u4ed8\u8868\u306b\u4ee5\u4e0b\u306e\u4ed8\u8868\u3092\u8ffd\u52a0\u3057\u3066\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\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: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong>\uff08\u30a4\uff09\u3000\u4ed8\u8868\uff11\uff0d\uff12\u3000\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u3014\u7d4c\u904e\u63aa\u7f6e\u5bfe\u8c61\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u4e00\u822c\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_5.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff15\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<br \/>\n\u3053\u306e\u4ed8\u8868\u306f\u3001\u4e0a\u8a18<strong>\u2460<\/strong>\u306e\u4ed8\u8868\uff11\uff0d\uff11\u306e\uff38\u6b04\u306e\u8a18\u8f09\u3092\u3059\u308b\u305f\u3081\u306e\u8a08\u7b97\u8868\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u5185\u5bb9\u3092\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u7a0e\u7387\u3067\u3042\u308b\uff13\uff05\u3001\uff14\uff05\u30016.3\uff05\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u300c\u65e7\u7a0e\u7387\u5206\u5c0f\u8a08\u300d\u3068\u3057\u3066\u4ed8\u8868\uff11\uff0d\uff11\u306e\uff38\u6b04\u306b\u8ee2\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30ed\uff09\u3000\u4ed8\u8868\uff12\uff0d\uff12\u3000\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u30fb\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868\u3014\u7d4c\u904e\u63aa\u7f6e\u5bfe\u8c61\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u4e00\u822c\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_6.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff16\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<br \/>\n\u3053\u306e\u4ed8\u8868\u306f\u3001\u4e0a\u8a18<strong>\u2460<\/strong>\u306e\u4ed8\u8868\uff12\uff0d\uff11\u306e\uff38\u6b04\u306e\u8a18\u8f09\u3092\u3059\u308b\u305f\u3081\u306e\u8a08\u7b97\u8868\u3067\u3001\u307e\u305a\u65e7\u7a0e\u7387\u306e\u8ab2\u7a0e\u58f2\u4e0a\u984d\u3092\u9069\u7528\u7a0e\u7387\u3054\u3068\u306b\u8a18\u8f09\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u4ed8\u8868\uff12\uff0d\uff11\u306e\uff38\u6b04\u306b\u8ee2\u8a18\u3057\u305f\u4e0a\u3067\u4ed8\u8868\uff12\uff0d\uff11\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u8a08\u7b97\u3059\u308b\u3002<br \/>\n\u305d\u306e\u5f8c\u3001\u305d\u306e\u5272\u5408\u3092\u7528\u3044\u3066\u3001\u4ed8\u8868\uff12\uff0d\uff12\u306e\u2468\u6b04\u4ee5\u964d\u3067\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u3092\u65e7\u7a0e\u7387\u3054\u3068\u306b\u8a08\u7b97\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u4ed8\u8868\uff12\uff0d\uff11\u306e\uff38\u6b04\u306b\u8ee2\u8a18\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000<span style=\"border-bottom: double 3px #000000;\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6<\/span>\u306e\u5834\u5408\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4ed8\u8868\uff08\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u7279\u4f8b\u3092\u9664\u304f\uff09<\/strong><\/h4>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4ed8\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u306e\u4ed8\u8868\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u8efd\u6e1b\u7a0e\u7387\u53ca\u3073\u6a19\u6e96\u7a0e\u7387\u3067\u3042\u308b\u5834\u5408\uff08\u7a0e\u7387\u306b\u95a2\u3059\u308b<span style=\"text-decoration: underline;\">\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u306e\u9069\u7528\u304c\u306a\u3044<\/span>\u5834\u5408\uff09<\/strong><\/p>\n<p>\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u304c\u306a\u304f\u3001\u8efd\u6e1b\u7a0e\u7387\u53ca\u3073\u6a19\u6e96\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4ed8\u8868\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u306e\u9069\u7528\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u5404\u4ed8\u8868\u306e\u533a\u5206\u306e\uff38\u6b04\u306e\u8a18\u8f09\u306f\u4e0d\u8981\u3067\u3042\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: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong>\uff08\u30a4\uff09\u3000\u4ed8\u8868\uff14\uff0d\uff11\u3000\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\uff08\u7c21\u6613\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_3.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff13\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<br \/>\n\u3053\u306e\u4ed8\u8868\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/kaisei\/yoshiki\/pdf\/04-02.pdf\" target=\"_blank\">\u5f93\u6765\u306e\u4ed8\u8868\uff14<\/a>\u3068\u540c\u69d8\u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u5185\u5bb9\u3092\u9069\u7528\u7a0e\u7387\u3054\u3068\u306b\u8a18\u8f09\u3059\u308b\u305f\u3081\u306e\u4ed8\u8868\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30ed\uff09\u3000\u4ed8\u8868\uff15\uff0d\uff11\u3000\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868\uff08\u7c21\u6613\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_4.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff14\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<br \/>\n\u3053\u306e\u4ed8\u8868\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/kaisei\/yoshiki\/pdf\/05-02.pdf\" target=\"_blank\">\u5f93\u6765\u306e\u4ed8\u8868\uff15\uff0d\uff08\uff12\uff09<\/a>\u3068\u540c\u69d8\u306b\u3001\u9069\u7528\u7a0e\u7387\u3054\u3068\u306b\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u4ed8\u8868\u3067\u3042\u308b\u304c\u3001\u3053\u306e\u4ed8\u8868\u306e\u2460\u304b\u3089\u2462\u6b04\u306b\u3064\u3044\u3066\u306f\u3001\u5148\u306b\u4ed8\u8868\uff14\uff0d\uff11\u306e\u2461\u6b04\u3001\u2462\u6b04\u3001\u2464\u6b04\u3092\u8ee2\u8a18\u3057\u305f\u4e0a\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u7a0e\u7387\u306b\u95a2\u3059\u308b<span style=\"text-decoration: underline;\">\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u306e\u9069\u7528\u304c\u3042\u308b<\/span>\u5834\u5408<\/strong><\/p>\n<p>\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18<strong>\u2460<\/strong>\u306e\u4ed8\u8868\u306b\u4ee5\u4e0b\u306e\u4ed8\u8868\u3092\u8ffd\u52a0\u3057\u3066\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\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: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong>\uff08\u30a4\uff09\u3000\u4ed8\u8868\uff14\uff0d\uff12\u3000\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u3014\u7d4c\u904e\u63aa\u7f6e\u5bfe\u8c61\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u7c21\u6613\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_7.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff17\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<br \/>\n\u3053\u306e\u4ed8\u8868\u306f\u3001\u4e0a\u8a18<strong>\u2460<\/strong>\u306e\u4ed8\u8868\uff14\uff0d\uff11\u306e\uff38\u6b04\u306e\u8a18\u8f09\u3092\u3059\u308b\u305f\u3081\u306e\u8a08\u7b97\u8868\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306e\u5185\u5bb9\u3092\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u7a0e\u7387\u3067\u3042\u308b\uff13\uff05\u3001\uff14\uff05\u30016.3\uff05\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u300c\u65e7\u7a0e\u7387\u5206\u5c0f\u8a08\u300d\u3068\u3057\u3066\u4ed8\u8868\uff14\uff0d\uff11\u306e\uff38\u6b04\u306b\u305d\u308c\u305e\u308c\u8ee2\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30ed\uff09\u3000\u4ed8\u8868\uff15\uff0d\uff12\u3000\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868\u3014\u7d4c\u904e\u63aa\u7f6e\u5bfe\u8c61\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u7c21\u6613\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_8.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff18\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<br \/>\n\u3053\u306e\u4ed8\u8868\u306f\u3001\u4e0a\u8a18<strong>\u2460<\/strong>\u306e\u4ed8\u8868\uff15\uff0d\uff11\u306e\uff38\u6b04\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u4ed8\u8868\u3067\u3042\u308b\u304c\u3001\u3053\u306e\u4ed8\u8868\u306e\u2460\u304b\u3089\u2462\u6b04\u306b\u3064\u3044\u3066\u306f\u3001\u5148\u306b\u4ed8\u8868\uff14\uff0d\uff12\u306e\u2461\u6b04\u3001\u2462\u6b04\u3001\u2464\u6b04\u3092\u8ee2\u8a18\u3057\u305f\u4e0a\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u305d\u306e\u5f8c\u3001\u3053\u306e\u4ed8\u8868\u306e\u5408\u8a08\u984d\u3092\u4ed8\u8868\uff15\uff0d\uff11\u306e\uff38\u6b04\u306b\u305d\u308c\u305e\u308c\u8ee2\u8a18\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000<span style=\"text-decoration: underline;\">\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593<\/span>\u306b\u304a\u3044\u3066<span style=\"border-bottom: double 3px #000000;\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528<\/span>\u3059\u308b\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4ed8\u8868<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u4e8b\u696d\u8005\u304c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e<span style=\"border-bottom: double 3px #000000;\">\u8ab2\u7a0e\u671f\u9593\u304c\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb<\/span>\u3059\u308b\u3068\u304d\u306e\u4ed8\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff13\uff09<\/strong>\u3068\u540c\u3058\u4ed8\u8868\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4e00\u822c\u7528\u300d\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/03_1.pdf\" target=\"_blank\">\u7b2c\uff13\uff0d\uff08\uff11\uff09\u53f7\u69d8\u5f0f<\/a>\uff09\u3092\u4f7f\u7528\u3059\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff15\uff09\u3000<span style=\"text-decoration: underline;\">\u5e73\u621029\u5e74\uff13\u670831\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593<\/span>\uff08\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u3092\u307e\u305f\u3050\u8ab2\u7a0e\u671f\u9593\uff09\u306b\u304a\u3044\u3066<span style=\"border-bottom: double 3px #000000;\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528<\/span>\u3059\u308b\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4ed8\u8868<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u4e8b\u696d\u8005\u304c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e<span style=\"border-bottom: double 3px #000000;\">\u8ab2\u7a0e\u671f\u9593\u304c\u5e73\u621029\u5e74\uff13\u670831\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593<\/span>\u3067\u3042\u308b\u3068\u304d\u306e\u4ed8\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u306e\u4ed8\u8868\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7a0e\u7387\u306b\u95a2\u3059\u308b<span style=\"text-decoration: underline;\">\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u306e\u9069\u7528\u304c\u306a\u3044<\/span>\u5834\u5408<\/strong><\/p>\n<p>\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u304c\u306a\u304f\u3001\u8efd\u6e1b\u7a0e\u7387\u53ca\u3073\u6a19\u6e96\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4ed8\u8868\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u306a\u304a\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\u306f\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u7279\u4f8b\u306e\u9069\u7528\u304c\u306a\u3044\u305f\u3081\u539f\u5247\u8ab2\u7a0e\u3068\u306a\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-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\u5206\uff1a\u539f\u5247\u8ab2\u7a0e\u5206\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong>\uff08\u30a4\uff09\u3000\u4ed8\u8868\uff12\uff0d\uff12\u3000\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u30fb\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868\u3014\u7d4c\u904e\u63aa\u7f6e\u5bfe\u8c61\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u4e00\u822c\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_6.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff16\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<br \/>\n\u3053\u306e\u4ed8\u8868\u3092\u4f5c\u6210\u3057\u3001\u305d\u306e\u5185\u5bb9\u3092\u4ed8\u8868\uff13\uff0d\uff13\u306b\u8ee2\u8a18\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\u306e\u671f\u9593\u5206\uff1a\u7c21\u6613\u8ab2\u7a0e\u5206\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong>\uff08\u30ed\uff09\u3000\u4ed8\u8868\uff15\uff0d\uff11\u3000\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868\uff08\u7c21\u6613\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_4.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff14\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<br \/>\n\u3053\u306e\u4ed8\u8868\u306e\u2460\u304b\u3089\u2462\u6b04\u306b\u3064\u3044\u3066\u306f\u3001\u5148\u306b\u4ed8\u8868\uff13\uff0d\uff11\u306e\u2461\u6b04\u3001\u2462\uff0d\uff12\u6b04\u3001\u2464\u6b04\u3092\u8ee2\u8a18\u3057\u305f\u4e0a\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u3053\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u5168\u4f53\u306e\u8a08\u7b97\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong>\uff08\u30cf\uff09\u3000\u4ed8\u8868\uff13\uff0d\uff13\u3000\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u3014\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u7c21\u6613\u6e96\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_11.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff0811\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<br \/>\n\u3053\u306e\u4ed8\u8868\u306b\u304a\u3051\u308b\u300c\u2160 \u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u4fc2\u308b\u8a08\u7b97\u300d\u3092\u8a18\u8f09\u3057\u3001\u305d\u306e\u5185\u5bb9\u3092\u4ed8\u8868\uff13\uff0d\uff12\u3078\u8ee2\u8a18\u3059\u308b\u3002<br \/>\n\u306a\u304a\u3001\u300c\u2161 \u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\u306b\u4fc2\u308b\u8a08\u7b97\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8a18\u8f09\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong>\uff08\u30cb\uff09\u3000\u4ed8\u8868\uff13\uff0d\uff12\u3000\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u3014\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u7c21\u6613\u6e96\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_10.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff0810\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<br \/>\n\u3053\u306e\u4ed8\u8868\u306f\u3001\u4ed8\u8868\uff13\uff0d\uff13\u306e\u5185\u5bb9\u3092\u8ee2\u8a18\u3057\u305f\u4e0a\u3067\u8a08\u7b97\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u4ed8\u8868\uff13\uff0d\uff11\u3078\u8ee2\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30db\uff09\u3000\u4ed8\u8868\uff13\uff0d\uff11\u3000\u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u3014\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u7c21\u6613\u6e96\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_9.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff19\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<br \/>\n\u3053\u306e\u4ed8\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e\u305d\u308c\u305e\u308c\u306e\u4ed8\u8868\u3092\u4f5c\u6210\u3057\u305f\u5f8c\u306b\u305d\u306e\u5185\u5bb9\u3092\u8ee2\u8a18\u3057\u305f\u4e0a\u3067\u8a08\u7b97\u3057\u3001\u7533\u544a\u66f8\u3078\u8ee2\u8a18\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7a0e\u7387\u306b\u95a2\u3059\u308b<span style=\"text-decoration: underline;\">\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u306e\u9069\u7528\u304c\u3042\u308b<\/span>\u5834\u5408<\/strong><\/p>\n<p>\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18<strong>\u2460<\/strong>\u306e\u4ed8\u8868\u306b\u300e\u4ed8\u8868\uff15\uff0d\uff12\u3000\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868\u3014\u7d4c\u904e\u63aa\u7f6e\u5bfe\u8c61\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u7c21\u6613\u7528\uff09\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/04_8.pdf\" target=\"_blank\">\u7b2c\uff14\uff0d\uff08\uff18\uff09\u53f7\u69d8\u5f0f<\/a>\uff09\u300f\u3092\u8ffd\u52a0\u3057\u3066\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4ed8\u8868\uff13\uff0d\uff13\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u2161\u3000\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\u306b\u4fc2\u308b\u8a08\u7b97\u300d\u3092\u8a08\u7b97\u3057\u3001\u300c\u2160\u3000\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u4fc2\u308b\u8a08\u7b97\u300d\u3068\u306e\u5408\u8a08\u984d\u3092\u4ed8\u8868\uff13\uff0d\uff12\u3078\u8ee2\u8a18\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff16\uff09\u3000\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6a19\u6e96\u306e\u8a08\u7b97\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u53ca\u3073\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u8a08\u7b97\u8868<\/strong><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\uff08\u5e73\u621028\u5e74\u653f\u4ee4\u7b2c148\u53f7\uff09\u9644\u5247\u7b2c16\u6761\u7b2c\uff11\u9805<span style=\"color: #666699;\">\u300a\u8ab2\u7a0e\u6a19\u6e96\u306e\u8a08\u7b97\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u53ca\u3073\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u624b\u7d9a\u300b<\/span>\u306b\u898f\u5b9a\u3059\u308b\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u66f8\u985e\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u6b21\u306e\u69d8\u5f0f\u306b\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408\u3092\u7528\u3044\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff08\u7a0e\u73876.24\uff05\u9069\u7528\u5206\uff09\u3092\u884c\u3046\u4e8b\u696d\u8005\u304c\u3001\u9069\u7528\u5bfe\u8c61\u671f\u9593\u4e2d\u306b\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff08\u514d\u7a0e\u53d6\u5f15\u53ca\u3073\u65e7\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u306f\u9664\u304f\uff09\u306e\u7a0e\u8fbc\u4fa1\u984d\u3092\u7a0e\u7387\u306e\u7570\u306a\u308b\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3059\u308b\u3053\u3068\u306b\u3064\u304d\u56f0\u96e3\u306a\u4e8b\u60c5\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u7528\u3044\u3066\u8ab2\u7a0e\u6a19\u6e96\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u8868\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong><span style=\"color: #b22222;\">\u21d2\u3000<\/span>\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306e\u8a08\u7b97\u8868\u3014\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408\uff0810\u55b6\u696d\u65e5\uff09\u3092\u4f7f\u7528\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u58f2\u4e0a\u533a\u5206\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/05_1.pdf\" target=\"_blank\">\u7b2c\uff15\uff0d\uff08\uff11\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-96521\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/05\/sokuho-keigen-yoshiki1-1.png\" alt=\" \uff08\u203b\uff09\u3000\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408 \uff1d\u901a\u5e38\u306e\u4e8b\u696d\u3092\u884c\u3046\u9023\u7d9a\u3059\u308b10\u55b6\u696d\u65e5\u306e\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u306e\u7a0e\u8fbc\u4fa1\u984d\u306e\u5408\u8a08\u984d\/\u901a\u5e38\u306e\u4e8b\u696d\u3092\u884c\u3046\u9023\u7d9a\u3059\u308b10\u55b6\u696d\u65e5\u306e\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u8fbc\u4fa1\u984d\u306e\u5408\u8a08\u984d\" width=\"637\" height=\"82\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/sokuho-keigen-yoshiki1-1.png 1062w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/sokuho-keigen-yoshiki1-1-300x38.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/sokuho-keigen-yoshiki1-1-1024x131.png 1024w\" sizes=\"(max-width: 637px) 100vw, 637px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u5c0f\u58f2\u7b49\u8efd\u6e1b\u4ed5\u5165\u5272\u5408\u3092\u7528\u3044\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff08\u7a0e\u73876.24\uff05\u9069\u7528\u5206\uff09\u3092\u884c\u3046\u4e8b\u696d\u8005\u304c\u3001\u9069\u7528\u5bfe\u8c61\u671f\u9593\u4e2d\u306b\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff08\u514d\u7a0e\u53d6\u5f15\u53ca\u3073\u65e7\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u306f\u9664\u304f\uff09\u306e\u7a0e\u8fbc\u4fa1\u984d\u3092\u7a0e\u7387\u306e\u7570\u306a\u308b\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3059\u308b\u3053\u3068\u306b\u3064\u304d\u56f0\u96e3\u306a\u4e8b\u60c5\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u5c0f\u58f2\u7b49\u8efd\u6e1b\u4ed5\u5165\u5272\u5408<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u7528\u3044\u3066\u8ab2\u7a0e\u6a19\u6e96\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u8868\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong><span style=\"color: #b22222;\">\u21d2\u3000<\/span>\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306e\u8a08\u7b97\u8868\u3014\u5c0f\u58f2\u7b49\u8efd\u6e1b\u4ed5\u5165\u5272\u5408\u3092\u4f7f\u7528\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u58f2\u4e0a\u533a\u5206\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/05_2.pdf\" target=\"_blank\">\u7b2c\uff15\uff0d\uff08\uff12\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-96522\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/05\/sokuho-keigen-yoshiki1-2.png\" alt=\"\uff08\u203b\uff09\u3000\u5c0f\u58f2\u7b49\u8efd\u6e1b\u4ed5\u5165\u5272\u5408 \uff1d\u3000\u4e0b\u8a18\u91d1\u984d\u306e\u3046\u3061\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306b\u306e\u307f\u8981\u3059\u308b\u4ed5\u5165\u91d1\u984d\/\u4ed5\u5165\u7dcf\u984d\" width=\"445\" height=\"76\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/sokuho-keigen-yoshiki1-2.png 742w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/sokuho-keigen-yoshiki1-2-300x51.png 300w\" sizes=\"(max-width: 445px) 100vw, 445px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2462\u3000\u5c0f\u58f2\u7b49\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408\u3092\u7528\u3044\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff08\u7a0e\u73876.24\uff05\u9069\u7528\u5206\uff09\u3092\u884c\u3046\u4e8b\u696d\u8005\u304c\u3001\u9069\u7528\u5bfe\u8c61\u671f\u9593\u4e2d\u306b\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u5378\u58f2\u696d\u53ca\u3073\u5c0f\u58f2\u696d\u306b\u4fc2\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u53c8\u306f\u5f53\u8a72\u9069\u7528\u5bfe\u8c61\u671f\u9593\u4e2d\u306b\u4fdd\u7a0e\u5730\u57df\u304b\u3089\u5f15\u304d\u53d6\u3063\u305f\u8ab2\u7a0e\u8ca8\u7269\u3092\u7a0e\u7387\u306e\u7570\u306a\u308b\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3059\u308b\u3053\u3068\u306b\u3064\u304d\u56f0\u96e3\u306a\u4e8b\u60c5\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u5c0f\u58f2\u7b49\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u7528\u3044\u3066\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u8868\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong><span style=\"color: #b22222;\">\u21d2\u3000<\/span>\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306e\u7a0e\u984d\u306e\u8a08\u7b97\u8868\u3014\u5c0f\u58f2\u7b49\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408\u3092\u4f7f\u7528\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7528\u3015\uff08\u4ed5\u5165\u533a\u5206\u7528\uff09<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160425\/pdf\/05_3.pdf\" target=\"_blank\">\u7b2c\uff15\uff0d\uff08\uff13\uff09\u53f7\u69d8\u5f0f<\/a>\uff09<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-96520\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/05\/sokuho-keigen-yoshiki1-3.png\" alt=\"\uff08\u203b\uff09\u3000\u5c0f\u58f2\u7b49\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408 \uff1d\u3000\u4e0b\u8a18\u91d1\u984d\u306e\u3046\u3061\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u8fbc\u4fa1\u984d\u306e\u5408\u8a08\u984d\/(\u9069\u7528\u5bfe\u8c61\u671f\u9593\u4e2d\u306e\u5378\u58f2\u696d\u30fb\u5c0f\u58f2\u696d\u306b\u4fc2\u308b\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u8fbc\u4fa1\u984d\u306e\u5408\u8a08\u984d)\" width=\"636\" height=\"77\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/sokuho-keigen-yoshiki1-3.png 1060w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/sokuho-keigen-yoshiki1-3-300x36.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/05\/sokuho-keigen-yoshiki1-3-1024x123.png 1024w\" sizes=\"(max-width: 636px) 100vw, 636px\" \/><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#808080;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; text-align: center;\"><strong>\uff13\u3000\u5404\u5e33\u7968\u306e\u8a18\u8f09\u9806\u5e8f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#808080;\"><\/div>\n<p>\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u53ca\u3073\u5404\u4ed8\u8868\u306e\u8a18\u8f09\u9806\u5e8f\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u306e\u9806\u5e8f\u306b\u5f93\u3063\u3066\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408\u3001\u5c0f\u58f2\u7b49\u8efd\u6e1b\u4ed5\u5165\u5272\u5408\u3001\u5c0f\u58f2\u7b49\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u8868\u3082\u4f75\u305b\u3066\u63d0\u51fa\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u539f\u5247\u8ab2\u7a0e\u306e\u5834\u5408<\/strong><\/h4>\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:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u8efd\u6e1b\u7a0e\u7387\u53ca\u3073\u6a19\u6e96\u7a0e\u7387\u306e\u53d6\u5f15\u3057\u304b\u306a\u3044\u5834\u5408\uff08\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u306a\u3057\uff09<\/strong><\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff12\uff0d\uff11<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff11\uff0d\uff11<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e8c\u8868<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868\uff08\u4e00\u822c\u7528\uff09<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff13\uff05\u3001\uff14\uff05\u30016.3\uff05\uff09\u3092\u9069\u7528\u3059\u308b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408<\/strong><\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff12\uff0d\uff12\u306e\u2460\u6b04<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff12\uff0d\uff11\u306e\u2467\u6b04\u307e\u3067<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff12\uff0d\uff12\u306e\u2468\u6b04\u4ee5\u964d<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff12\uff0d\uff11\u306e\u2468\u6b04\u4ee5\u964d<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff11\uff0d\uff12<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff11\uff0d\uff11<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e8c\u8868<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868\uff08\u4e00\u822c\u7528\uff09<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u5834\u5408<\/strong><\/h4>\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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u8efd\u6e1b\u7a0e\u7387\u53ca\u3073\u6a19\u6e96\u7a0e\u7387\u306e\u53d6\u5f15\u3057\u304b\u306a\u3044\u5834\u5408\uff08\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u306a\u3057\uff09<\/strong><\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff14\uff0d\uff11\u306e\u2461\u6b04\u3001\u2462\u6b04\u3001\u2464\u6b04<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff15\uff0d\uff11<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff14\uff0d\uff11<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e8c\u8868<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868\uff08\u7c21\u6613\u7528\uff09<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff13\uff05\u3001\uff14\uff05\u30016.3\uff05\uff09\u3092\u9069\u7528\u3059\u308b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408<\/strong><\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff14\uff0d\uff12\u306e\u2461\u6b04\u3001\u2462\u6b04\u3001\u2464\u6b04<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff15\uff0d\uff12<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff14\uff0d\uff11\u306e\u2461\u6b04\u3001\u2462\u6b04\u3001\u2464\u6b04<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff15\uff0d\uff11<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff14\uff0d\uff12<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff14\uff0d\uff11<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e8c\u8868<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868\uff08\u7c21\u6613\u7528\uff09<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/strong><\/h4>\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: 10px;\"><strong><span style=\"color: #800080;\">\u2460<\/span>\u3000\u8efd\u6e1b\u7a0e\u7387\u53ca\u3073\u6a19\u6e96\u7a0e\u7387\u306e\u53d6\u5f15\u3057\u304b\u306a\u3044\u5834\u5408\uff08\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u306a\u3057\uff09<\/strong><\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff14\uff0d\uff11\u306e\u2461\u6b04\u3001\u2462\u6b04\u3001\u2464\u6b04<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff15\uff0d\uff11<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff14\uff0d\uff11<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e8c\u8868<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868<span style=\"border-bottom-width: 3px; border-bottom-style: double; border-bottom-color: #000000; color: #b22222;\">\uff08\u4e00\u822c\u7528\uff09<\/span><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #800080;\">\u2461<\/span>\u3000\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff13\uff05\u3001\uff14\uff05\u30016.3\uff05\uff09\u3092\u9069\u7528\u3059\u308b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408<\/strong><\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff14\uff0d\uff12\u306e\u2461\u6b04\u3001\u2462\u6b04\u3001\u2464\u6b04<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff15\uff0d\uff12<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff14\uff0d\uff11\u306e\u2461\u6b04\u3001\u2462\u6b04\u3001\u2464\u6b04<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff15\uff0d\uff11<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff14\uff0d\uff12<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff14\uff0d\uff11<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e8c\u8868<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868<span style=\"border-bottom-width: 3px; border-bottom-style: double; border-bottom-color: #000000; color: #b22222;\">\uff08\u4e00\u822c\u7528\uff09<\/span><\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u5e73\u621029\u5e74\uff13\u670831\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408<\/strong><\/h4>\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:#006400;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #006400;\">\u2460<\/span>\u3000\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u306e\u9069\u7528\u304c\u306a\u3044\u5834\u5408<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>\uff08\u539f\u5247\u8ab2\u7a0e\u5206\uff09<\/strong><br \/>\n<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff12\uff0d\uff12<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff13\uff0d\uff13\u306e\u2160<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff13\uff0d\uff12<\/span><br \/>\n<strong>\u3000<\/strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91185\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/arrow3.png\" alt=\"\" width=\"44\" height=\"35\" \/><br \/>\n<strong>\uff08\u7c21\u6613\u8ab2\u7a0e\u5206\uff09<\/strong><br \/>\n<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff13\uff0d\uff11\u306e\u2461\u6b04\u3001\u2462\uff0d\uff12\u6b04\u3001\u2464\u6b04<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff15\uff0d\uff11<\/span><br \/>\n<strong>\u3000<\/strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91185\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/arrow3.png\" alt=\"\" width=\"44\" height=\"35\" \/><br \/>\n<strong>\uff08\u5168\u4f53\uff09<\/strong><br \/>\n<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff13\uff0d\uff11<\/span>\u3000\u21d2\u3000<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e8c\u8868<\/span>\u3000\u21d2\u3000<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868<span style=\"border-bottom-width: 3px; border-bottom-style: double; border-bottom-color: #000000; color: #b22222;\">\uff08\u4e00\u822c\u7528\uff09<\/span><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #006400;\">\u2461<\/span>\u3000\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>\uff08\u539f\u5247\u8ab2\u7a0e\u5206\uff09<\/strong><br \/>\n<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff12\uff0d\uff12<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff13\uff0d\uff13\u306e\u2160<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff13\uff0d\uff12<\/span><br \/>\n<strong>\u3000<\/strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91185\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/arrow3.png\" alt=\"\" width=\"44\" height=\"35\" \/><br \/>\n<strong>\uff08\u7c21\u6613\u8ab2\u7a0e\u5206\uff09<\/strong><br \/>\n<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff13\uff0d\uff12\u306e\u2461\u6b04\u3001\u2462\uff0d\uff12\u6b04\u3001\u2464\u6b04<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff13\uff0d\uff13\u306e\u2161<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff15\uff0d\uff12<\/span><br \/>\n<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff13\uff0d\uff11\u306e\u2461\u6b04\u3001\u2462\uff0d\uff12\u6b04\u3001\u2464\u6b04<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff15\uff0d\uff11<\/span><br \/>\n<strong>\u3000<\/strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91185\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/arrow3.png\" alt=\"\" width=\"44\" height=\"35\" \/><br \/>\n<strong>\uff08\u5168\u4f53\uff09<\/strong><br \/>\n<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed8\u8868\uff13\uff0d\uff11<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e8c\u8868<\/span> \u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868<span style=\"border-bottom-width: 3px; border-bottom-style: double; border-bottom-color: #000000; color: #b22222;\">\uff08\u4e00\u822c\u7528\uff09<\/span><\/span><\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/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>\uff15\u670813\u65e5\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3066\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u4f34\u3046\u78ba\u5b9a\u7533\u544a\u66f8\u53ca\u3073\u5404\u4ed8\u8868\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3001\u65b0\u69d8\u5f0f\u306e\u5e33\u7968\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n\u3053\u308c\u3068\u540c\u6642\u306b\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u5c4a\u51fa\u306e\u7279\u4f8b\u53ca\u3073\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u6e96\u7528\u3059\u308b\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u63d0\u51fa\u3059\u308b\u5c4a\u51fa\u66f8\u3084\u3001\u8efd\u6e1b\u7a0e\u7387\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u3067\u4f7f\u7528\u3059\u308b\u8efd\u6e1b\u58f2\u4e0a\u5272\u5408\uff0810 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11:00:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/96519"}],"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=96519"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/96519\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=96519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=96519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=96519"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=96519"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=96519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}