{"id":10551,"date":"2013-03-14T10:13:09","date_gmt":"2013-03-14T01:13:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=10551"},"modified":"2014-02-10T20:00:23","modified_gmt":"2014-02-10T11:00:23","slug":"international-article-7","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-7\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0910\u3015\u3000\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff08\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\uff09\u306e\u9069\u7528\u306e\u6709\u7121"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\">\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0910\u3015<\/h5>\n<h4 style=\"text-align: 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src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city10-1.png\" alt=\"\" width=\"500\" height=\"232\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city10-1.png 649w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city10-1-300x139.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:12px;border-color:#4682B4;\"><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u5185\u56fd\u6cd5\u4eba\uff21\u793e\u306f\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u306b\u306a\u308b\u306e\u304b\u5426\u304b<\/strong><\/h4>\n<p>\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5185\u56fd\u6cd5\u4eba\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u6cd5\u4eba\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd566\u306e6\u2460\uff09\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#FF8C00;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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style=\"color: #b22222;\">\u203b<\/span>\u3068\u3044\u3046\u6307\u6458\u304c\u3042\u308b\u3002<br 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3px;\"><strong>\uff13\u3000\u540c\u65cf\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u304c\u9999\u6e2f\u6cd5\u4eba\uff22\u793e\u306e\u682a\u5f0f\u7b49\u306e10\uff05\u4ee5\u4e0a\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u306e\u304b\u5426\u304b<\/strong><\/h4>\n<p>\u5185\u56fd\u6cd5\u4eba\uff21\u793e\u304c\u5358\u72ec\u3067\u4fdd\u6709\u3059\u308b\u9999\u6e2f\u6cd5\u4eba\uff22\u793e\u306e\u682a\u5f0f\u7b49\u306e\u5272\u5408\u306f\uff17\uff05\u3067\u3042\u308a\u3001\u5358\u72ec\u3067\u306f10\uff05\u672a\u6e80\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u5185\u56fd\u6cd5\u4eba\uff21\u793e\u304c\u5c5e\u3059\u308b\u4e00\u306e\u540c\u65cf\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u4fdd\u6709\u5272\u5408\u304c10\uff05\u4ee5\u4e0a\u304b\u5426\u304b\u306b\u3088\u3063\u3066\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u9069\u7528\u304c\u3042\u308b\u306e\u304b\u5426\u304b\u304c\u6c7a\u307e\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u300c\u540c\u65cf\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff16\u7b2c\uff12\u9805\uff16\u53f7\u3067\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u516d\u3000\u540c\u65cf\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u3000\u3000\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u682a\u5f0f\u7b49\u3092\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u4fdd\u6709\u3059\u308b\u8005\u306e\u3046\u3061\u3001\u4e00\u306e\u5c45\u4f4f\u8005\u53c8\u306f\u5185\u56fd\u6cd5\u4eba\u53ca\u3073\u5f53\u8a72\u4e00\u306e\u5c45\u4f4f\u8005\u53c8\u306f\u5185\u56fd\u6cd5\u4eba\u3068\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u8005\uff08\u5916\u56fd\u6cd5\u4eba\u3092\u9664\u304f\uff09\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u898f\u5b9a\u306e\u300c\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u8005\u300d\u306b\u95a2\u3057\u3066\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u4ee439\u306e16\u2465\u4e00\u30fb\u4e8c\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u500b\u4eba<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2170\u3000\u5c45\u4f4f\u8005\u306e\u89aa\u65cf<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2171\u3000\u5c45\u4f4f\u8005\u3068\u5a5a\u59fb\u306e\u5c4a\u51fa\u3092\u3057\u3066\u3044\u306a\u3044\u304c\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u8005<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2172\u3000\u5c45\u4f4f\u8005\u306e\u4f7f\u7528\u4eba<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u6cd5\u4eba\uff08\u7701\u7565\uff09<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff16\u7b2c\uff12\u9805\uff16\u53f7\u306e\u898f\u5b9a\u4e2d\u306e\u300c\u5f53\u8a72\u4e00\u306e\u5c45\u4f4f\u8005\u53c8\u306f\u5185\u56fd\u6cd5\u4eba\u3068\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u8005\u300d\u306e\u300c\u4e00\u306e\u5c45\u4f4f\u8005\u300d\u306b\u95a2\u3057\u3066\u306f\u3001\u300c\u5f53\u8a72\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u306e\u524d\u306b\u5b58\u5728\u3059\u308b\u300c\u4e00\u306e\u5c45\u4f4f\u8005\u300d\u3092\u6307\u3059\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u300c\u5f53\u8a72\u4e00\u306e\u5c45\u4f4f\u8005\u53c8\u306f\u5185\u56fd\u6cd5\u4eba\u3068\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u8005\u300d\u306e\u300c\u4e00\u306e\u5c45\u4f4f\u8005\u300d\u306f\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u682a\u5f0f\u7b49\u3092\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u4fdd\u6709\u3059\u308b\u8005\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u308f\u3051\u3067\u3042\u308b\u3002<br 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target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002\u3009<br \/>\n<a title=\"\u7a0e\u306e\u8857.jp\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-3.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p>\u3053\u306e\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306f\u3001\u300e\u4f1a\u793e\u5408\u4f75\u5b9f\u52d9\u5fc5\u643a\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u30fb\u300e\u8a73\u89e3\u30b0\u30eb\uff0d\u30d7\u6cd5\u4eba\u7a0e\u5236\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u53ca\u3073\u6bce\u5e74\u5ea6\u767a\u884c\u306e\u300e\u7a0e\u5236\u6539\u6b63\u306e\u8981\u70b9\u89e3\u8aac\u300f\uff08\u6e05\u6587\u793e\uff09\u306e\u57f7\u7b46\u8005\u6709\u5fd7\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u69cb\u6210\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<br \/>\n\u5f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u306e\u8a71\u984c\u3001\u6cd5\u4ee4\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u306e\u3042\u308b\u4e8b\u9805\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u4e8b\u9805\u3001\u7d0d\u7a0e\u8005\u3068\u5f53\u5c40\u3068\u306e\u9593\u306e\u4e89\u8a1f\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\u3092\u57fa\u306b\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u305d\u306e\u6210\u679c\u3092\uff31\uff06\uff21\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6210\u679c\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001Profession Journal\u306b\u9023\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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>\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff08\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u500b\u4eba\u304c\u682a\u4e3b\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306e\u9069\u7528\u95a2\u4fc2\u306b\u5341\u5206\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u6b21\u306e\u4f8b\u3092\u7528\u3044\u3066\u3001\u5185\u56fd\u6cd5\u4eba\uff21\u793e\u306b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u9069\u7528\u304c\u3042\u308b\u306e\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u305f\u3044\u3002<br \/>\n\u2460\u3000\u5185\u56fd\u6cd5\u4eba\uff21\u793e\u306f\u3001\u9999\u6e2f\u6cd5\u4eba\uff22\u793e\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306e\uff17\uff05\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3002<br \/>\n\u2461\u3000\u4e59\uff08\u975e\u5c45\u4f4f\u8005\uff09\u306f\u3001\u9999\u6e2f\u6cd5\u4eba\uff22\u793e\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306e93\uff05\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3002<br \/>\n\u2462\u3000\u5185\u56fd\u6cd5\u4eba\uff21\u793e\u306e\u682a\u4e3b\u517c\u5f79\u54e1\u3067\u3042\u308b\u7532\uff08\u5c45\u4f4f\u8005\uff09\u306f\u3001\u4e59\u306e\u5144\u3067\u3042\u308b\u3002<br \/>\n\u2463\u3000\u4e59\u306f\u3001\u5185\u56fd\u6cd5\u4eba\uff21\u793e\u306e\u7d4c\u55b6\u306b\u306f\u5168\u304f\u95a2\u4e0e\u3057\u3066\u3044\u306a\u3044\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":[480,355],"backnumber":[1685],"series":[1172],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 05:46:40","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/10551"}],"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=10551"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/10551\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=10551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=10551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=10551"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=10551"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=10551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}