{"id":862,"date":"2013-01-22T09:00:53","date_gmt":"2013-01-22T00:00:53","guid":{"rendered":"http:\/\/www.arc-partners.or.jp\/blog\/?p=862"},"modified":"2013-01-22T09:00:53","modified_gmt":"2013-01-22T00:00:53","slug":"%e6%8c%af%e6%9b%bf%e7%b4%8d%e7%a8%8e","status":"publish","type":"post","link":"http:\/\/www.arc-partners.or.jp\/blog\/archives\/862","title":{"rendered":"\u632f\u66ff\u7d0d\u7a0e"},"content":{"rendered":"<p style=\"text-align: left;\">\u798f\u5ca1\u3001\u4f50\u8cc0\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba\u30a2\u30fc\u30af\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u306e\u30d6\u30ed\u30b0\u3067\u3059\u3002<\/p>\n<p style=\"text-align: left;\">\u5148\u65e5\u3001\u5e73\u6210\uff12\uff14\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u53ca\u3073\u7d0d\u671f\u9650\u306b\u3064\u3044\u3066\u306f\u3054\u6848\u5185\u3057\u305f\u3068\u3053\u308d\u3067\u306f\u3042\u308a\u307e\u3059\u304c\uff08<a href=\"http:\/\/www.arc-partners.or.jp\/blog\/archives\/278\">\u3053\u3061\u3089<\/a>\uff09\u3001\u3053\u306e\u6642\u671f\u306f\u6bce\u5e74\u5fd9\u3057\u3044\u305f\u3081\u3001\u7d0d\u7a0e\u3092\u3046\u3063\u304b\u308a\u308f\u3059\u308c\u308b\u304a\u5ba2\u69d8\u304c\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002\u7d0d\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3044\u307e\u3059\u3068\u4ee5\u4e0b\u306e\u5ef6\u6ede\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul style=\"text-align: left;\">\n<li>\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u3092\u7d4c\u904e\u3059\u308b\u307e\u3067\uff1a\uff14\uff0e\uff13\uff05\u3001<\/li>\n<li>\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u3092\u8d85\u904e\u3057\u305f\u65e5\u4ee5\u5f8c\uff1a\uff11\uff14\uff0e\uff16\uff05<\/li>\n<\/ul>\n<p style=\"text-align: left;\">\u3053\u306e\u3088\u3046\u306b\u5ef6\u6ede\u7a0e\u306f\u975e\u5e38\u306b\u5229\u7387\u304c\u9ad8\u3044\u305f\u3081\u3001\u5fc5\u305a\u7d0d\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3092\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u632f\u66ff\u65e5\u306b\u6307\u5b9a\u3057\u305f\u9810\u8caf\u91d1\u53e3\u5ea7\u304b\u3089\u81ea\u52d5\u7684\u306b\u7d0d\u7a0e\u984d\u304c\u5f15\u304d\u843d\u3068\u3055\u308c\u308b\u632f\u66ff\u7d0d\u7a0e\uff08\u53e3\u5ea7\u632f\u66ff\uff09\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: left;\"><strong>\u3010\u63d0\u51fa\u66f8\u985e\u3011<\/strong><\/p>\n<p style=\"text-align: left; padding-left: 30px;\"><a href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/nozei-shomei\/annai\/24100020.htm\" target=\"_blank\">\u9810\u8caf\u91d1\u53e3\u5ea7\u632f\u66ff\u4f9d\u983c\u66f8\u517c\u7d0d\u4ed8\u66f8\u9001\u4ed8\u4f9d\u983c\u66f8<\/a><\/p>\n<p style=\"text-align: left;\"><strong>\u3010\u63d0\u51fa\u671f\u9650\u3011<\/strong><\/p>\n<p style=\"text-align: left; padding-left: 30px;\">\u6240\u5f97\u7a0e\uff1a\u5e73\u6210\uff12\uff15\u5e74\uff13\u6708\uff11\uff15\u65e5<\/p>\n<p style=\"text-align: left; padding-left: 30px;\">\u6d88\u8cbb\u7a0e\u30fb\u5730\u65b9\u6d88\u8cbb\u7a0e\uff08\u500b\u4eba\u4e8b\u696d\u8005\uff09\uff1a\u5e73\u6210\uff12\uff15\u5e74\uff14\u6708\uff11\u65e5<\/p>\n<p style=\"text-align: left;\"><strong>\u3010\u63d0\u51fa\u5834\u6240\u3011<\/strong><\/p>\n<p style=\"text-align: left; padding-left: 30px;\">\u6240\u8f44\u7a0e\u52d9\u7f72\u53c8\u306f\u300c\u9810\u8caf\u91d1\u53e3\u5ea7\u632f\u66ff\u4f9d\u983c\u66f8\u517c\u7d0d\u4ed8\u66f8\u9001\u4ed8\u4f9d\u983c\u66f8\u300d\u306b\u8a18\u8f09\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u306b\u6301\u53c2\u53c8\u306f\u9001\u4ed8<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ff0000;\"><strong>\u2606\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><\/p>\n<p style=\"text-align: left;\">\u632f\u66ff\u7d0d\u7a0e\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306f\u901a\u5e38\u306e\u7d0d\u671f\u9650\u3088\u308a\u3082\u7d04\uff11\u304b\u6708\u671f\u9650\u304c\u4f38\u3073\u307e\u3059\uff01<\/p>\n<p style=\"text-align: left;\">\uff08\u6240\u5f97\u7a0e\uff09<\/p>\n<p style=\"text-align: left; 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