{"id":100339,"date":"2016-09-08T10:16:46","date_gmt":"2016-09-08T01:16:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=100339"},"modified":"2016-09-08T10:56:35","modified_gmt":"2016-09-08T01:56:35","slug":"international-article-60","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-60\/","title":{"rendered":"\u9023\u7d50\u7d0d\u7a0e\u9069\u7528\u6cd5\u4eba\u306e\u305f\u3081\u306e\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3000\u3010\u7b2c11\u56de\u3011\u300c\u65e5\u53f0\u6c11\u9593\u79df\u7a0e\u53d6\u6c7a\u3081\u306b\u898f\u5b9a\u3055\u308c\u305f\u5185\u5bb9\u306e\u5b9f\u65bd\u306b\u4fc2\u308b\u56fd\u5185\u6cd5\u306e\u6574\u5099\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9023\u7d50\u7d0d\u7a0e\u9069\u7528\u6cd5\u4eba\u306e\u305f\u3081\u306e<\/strong><\/h3>\n<h3 style=\"text-align: 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3px;\">\uff08\u30db\uff09\u3000\u53f0\u6e7e\u5c45\u4f4f\u8005\u7b49\u3067\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5b66\u751f\u7b49\u304c\u652f\u6255\u3092\u53d7\u3051\u308b\u65e5\u672c\u56fd\u5916\u304b\u3089\u306e\u4e00\u5b9a\u306e\u7d66\u4ed8\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u7a0e\u3092\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u4e0a\u8a18\u306e\uff08\u30a4\uff09\u53c8\u306f\uff08\u30ed\uff09\u306e\u63aa\u7f6e\u306f\u3001\u82b8\u80fd\u4eba\u7b49\u3068\u3057\u3066\u65e5\u672c\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3046\u5f79\u52d9\u63d0\u4f9b\u53c8\u306f\u52e4\u52d9\u306b\u57fa\u56e0\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u3057\u306a\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u7b49\u3092\u3057\u305f\u53f0\u6e7e\u5c45\u4f4f\u8005\u304c\u77ed\u671f\u6ede\u5728\u8005\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u7b49\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8a72\u5f53\u3059\u308b\u3053\u3068\u7b49\u3068\u306a\u3063\u305f\u65e5\u304b\u3089\uff14\u6708\u4ee5\u5185\u306b\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u3088\u308a\u4e0a\u8a18\u306e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span>\u3000\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u53f0\u6e7e\u5c45\u4f4f\u8005\u304c\u77ed\u671f\u6ede\u5728\u8005\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u9084\u4ed8\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4e0a\u8a18\u306e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/span><\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u305d\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u95a2\u3057\u3001\u53f0\u6e7e\u5c45\u4f4f\u8005\u53c8\u306f\u305d\u306e\u95a2\u4fc2\u8005\u306b\u3088\u308b\u5f53\u8a72\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u884c\u70ba\u306e\u4e3b\u305f\u308b\u76ee\u7684\u306e\uff11\u3064\u304c\u3001\u4e0a\u8a18\u306e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u9069\u7528\u3057\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u65e5\u672c\u3068\u53f0\u6e7e\u3067\u8ab2\u7a0e\u4e0a\u306e\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u4e8b\u696d\u4f53\u306b\u5bfe\u3059\u308b\u4e0a\u8a18\u306e\u63aa\u7f6e\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u306e\u56fd\u5185\u6cd5\u306b\u5b9a\u3081\u308b\u65e5\u672c\u3068\u79df\u7a0e\u6761\u7d04\u306e\u76f8\u624b\u56fd\u7b49\u3067\u8ab2\u7a0e\u4e0a\u306e\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u4e8b\u696d\u4f53\u3078\u306e\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u63aa\u7f6e\u3068\u540c\u69d8\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u53f0\u6e7e\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u306b\u4fc2\u308b\u5bfe\u5fdc\u7684\u8abf\u6574<\/strong><\/h4>\n<p>\u5185\u56fd\u6cd5\u4eba\u7b49\u306b\u4fc2\u308b\u53f0\u6e7e\u306e\u95a2\u9023\u8005\u3068\u306e\u9593\u3067\u884c\u3046\u53d6\u5f15\u306b\u95a2\u3057\u3001\u305d\u306e\u4fa1\u683c\u304c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3068\u7570\u306a\u308b\u3053\u3068\u306b\u3088\u308a\u5f53\u8a72\u5185\u56fd\u6cd5\u4eba\u7b49\u306e\u6240\u5f97\u304c\u904e\u5927\u3068\u306a\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u53d6\u5f15\u306f\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3067\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff15\uff09\u3000\u53f0\u6e7e\u306e\u79df\u7a0e\u306b\u95a2\u3059\u308b\u6a29\u9650\u306e\u3042\u308b\u6a5f\u95a2\u3078\u306e\u60c5\u5831\u63d0\u4f9b<\/strong><\/h4>\n<p>\u53f0\u6e7e\u306e\u79df\u7a0e\u306b\u95a2\u3059\u308b\u6a29\u9650\u306e\u3042\u308b\u6a5f\u95a2\u306b\u5bfe\u3057\u3001\u79df\u7a0e\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u65e8\u306e\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u3002<\/p>\n<p><a href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216d.pdf#page=15\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-100340\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/H28renketsu11-1.png\" alt=\"\" width=\"905\" height=\"837\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/H28renketsu11-1.png 905w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/H28renketsu11-1-300x277.png 300w\" sizes=\"(max-width: 905px) 100vw, 905px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216d.pdf#page=15\" target=\"_blank\">\u53c2\u8003\u8cc7\u6599<\/a>\u300d\uff08\u8ca1\u52d9\u7701\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b<span style=\"font-size: 12px;\">\uff08\u5916\u56fd\u4eba\u7b49\u306e\u56fd\u969b\u904b\u8f38\u696d\u306b\u4fc2\u308b\u6240\u5f97\u306b\u5bfe\u3059\u308b\u76f8\u4e92\u4e3b\u7fa9\u306b\u3088\u308b\u6240\u5f97\u7a0e\u7b49\u306e\u975e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\u300c\u9644\u5247\u300d\uff11\u3001\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u306e\u65bd\u884c\u671f\u65e5\u3092\u5b9a\u3081\u308b\u653f\u4ee4\u3001\u5e73\u621028\u5e74\u6240\u6cd5\u7b49\u6539\u6b63\u6cd5\u9644\u5247\uff11\u4e94\uff09<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u5730\u65b9\u6cd5\u30fb\u30fb\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u5730\u6cd5\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u56fd\u901a\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<br 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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>\u300c\u5916\u56fd\u4eba\u7b49\u306e\u56fd\u969b\u904b\u8f38\u696d\u306b\u4fc2\u308b\u6240\u5f97\u306b\u5bfe\u3059\u308b\u76f8\u4e92\u4e3b\u7fa9\u306b\u3088\u308b\u6240\u5f97\u7a0e\u7b49\u306e\u975e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u3064\u3044\u3066\u3001\u984c\u540d\u3092\u300c\u5916\u56fd\u5c45\u4f4f\u8005\u7b49\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u76f8\u4e92\u4e3b\u7fa9\u306b\u3088\u308b\u6240\u5f97\u7a0e\u7b49\u306e\u975e\u8ab2\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u5916\u56fd\u5c45\u4f4f\u8005\u7b49\u6240\u5f97\u76f8\u4e92\u514d\u9664\u6cd5\u300d\u3068\u3044\u3046\uff09\u306b\u6539\u3081\u308b\u3068\u3068\u3082\u306b\u3001\u65e5\u53f0\u6c11\u9593\u79df\u7a0e\u53d6\u6c7a\u3081\uff08\u6ce8\uff09\u306b\u898f\u5b9a\u3055\u308c\u305f\u5185\u5bb9\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u3001\u53f0\u6e7e\u3068\u306e\u76f8\u4e92\u4e3b\u7fa9\u306b\u57fa\u3065\u304d\u3001\u53f0\u6e7e\u3068\u306e\u9593\u306e\u4e8c\u91cd\u8ab2\u7a0e\u3092\u6392\u9664\u3059\u308b\u7b49\u306e\u305f\u3081\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08\u5916\u56fd\u5c45\u4f4f\u8005\u7b49\u6240\u5f97\u76f8\u4e92\u514d\u9664\u6cd5\uff11\uff5e43\uff09\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[216,177,167,181,290],"tags":[446,354],"backnumber":[1859],"series":[976],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 14:27:22","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/100339"}],"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=100339"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/100339\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=100339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=100339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=100339"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=100339"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=100339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}