{"id":106985,"date":"2016-10-13T10:20:08","date_gmt":"2016-10-13T01:20:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=106985"},"modified":"2016-10-13T09:34:48","modified_gmt":"2016-10-13T00:34:48","slug":"income-article-198","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-198\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c46\u56de\u3011\u300c\u5b9d\u304f\u3058\u306b\u4fc2\u308b\u8ab2\u7a0e\u3068\u6240\u5f97\u306e\u5b9f\u73fe\uff08\u305d\u306e\uff11\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c46\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u5b9d\u304f\u3058\u306b\u4fc2\u308b\u8ab2\u7a0e\u3068\u6240\u5f97\u306e\u5b9f\u73fe\uff08\u305d\u306e\uff11\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u8a2d\u554f\u3011<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#cd5c5c;\"><\/div>\n<p>\u5e73\u621028\u5e74\uff16\u6708\uff17\u65e5\u3001A\u306f\u3001\u52b4\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u540c\u5e74\uff15\u6708\u306b\u767a\u58f2\u3055\u308c\u305f\u30b5\u30de\u30fc\u30b8\u30e3\u30f3\u30dc\u5b9d\u304f\u3058\u62bd\u9078\u52381,000\u679a\uff08\uff11\u679a300\u5186\uff09\u3092\u7121\u511f\u3067\u8b72\u308a\u53d7\u3051\u305f\u3002\u305d\u306e\u5f8c\u3001\uff16\u670815\u65e5\u306b\u884c\u308f\u308c\u305f\u62bd\u9078\u306e\u7d50\u679c\u3001\uff12\u7b491,000\u4e07\u5186\u3092\u542b\u3081\u3066\u7dcf\u984d1,003\u4e07\u5186\u306e\u5f53\u9078\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u5b9d\u304f\u3058\u62bd\u9078\u5238\u306e\u652f\u7d66\u304c\u52b4\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3067\u3042\u308b\u3068\u3059\u308b\u306a\u3089\u3070\u3001\u304b\u304b\u308b\u652f\u7d66\u306f\u7d66\u4e0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u89e3\u3055\u308c\u308b\u304c\u3001\u3067\u306f\u3053\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001300,000\u5186\uff08\uff1d1,000\u679a\u00d7300\u5186\uff09\u3068\u89e3\u3059\u308b\u3079\u304d\u304b\u3001\u82e5\u3057\u304f\u306f1,003\u4e07\u5186\u3068\u89e3\u3059\u308b\u3079\u304d\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u307e\u305f\u3001A\u304c1,003\u4e07\u5186\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5b9d\u304f\u3058\u306e\u5f53\u9078\u91d1\u304c\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u76f4\u63a5\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u751f\u3058\u306a\u3044\u304c\u3001\u7406\u8ad6\u7684\u306b\u306f\u3001\u3053\u306e1,003\u4e07\u5186\u306f\u7d66\u4e0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u89e3\u91c8\u3059\u3079\u304d\u304b\u3001\u82e5\u3057\u304f\u306f\u4e00\u6642\u6240\u5f97\u3068\u89e3\u91c8\u3059\u3079\u304d\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u3053\u306e\u554f\u984c\u306e\u89e3\u6c7a\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u306b\u3044\u3046\u300c\u6240\u5f97\u300d\u3068\u306f\u4f55\u304b\u3068\u3044\u3046\u6240\u5f97\u6982\u5ff5\u306e\u691c\u8a0e\u3092\u907f\u3051\u3066\u901a\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002\u307e\u305f\u3001\u3053\u306e\u554f\u984c\u306f\u3001\u6240\u5f97\u306f\u3044\u3064\u306e\u6bb5\u968e\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u304b\u3068\u3044\u3046\u8ab2\u7a0e\u6642\u671f\u306e\u554f\u984c\u3068\u8868\u88cf\u4e00\u4f53\u306e\u3082\u306e\u3068\u3057\u3066\u6349\u3048\u308b\u3079\u304d\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u8ab2\u7a0e\u306e\u6642\u671f\u306e\u539f\u5247<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9<\/strong><\/h4>\n<p>\u6240\u5f97\u7a0e\u6cd536\u6761\u306f\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u305d\u306e\u5e74\u5206\u306e\u5404\u7a2e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u53ce\u5165\u91d1\u984d\u3068\u3059\u3079\u304d\u91d1\u984d\u53c8\u306f\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3059\u3079\u304d\u91d1\u984d\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u305d\u306e\u5e74\u306b\u304a\u3044\u3066\u53ce\u5165\u3059\u3079\u304d\u91d1\u984d\uff08\u91d1\u92ad\u4ee5\u5916\u306e\u7269\u53c8\u306f\u6a29\u5229\u305d\u306e\u4ed6\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u3092\u3082\u3063\u3066\u53ce\u5165\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u91d1\u92ad\u4ee5\u5916\u306e\u7269\u53c8\u306f\u6a29\u5229\u305d\u306e\u4ed6\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u4fa1\u984d\uff09\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u898f\u5b9a\u3057\u3001\u540c\u6761\uff12\u9805\u306b\u304a\u3044\u3066\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u524d\u9805\u306e\u91d1\u92ad\u4ee5\u5916\u306e\u7269\u53c8\u306f\u6a29\u5229\u305d\u306e\u4ed6\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u4fa1\u984d\u306f\u3001\u5f53\u8a72\u7269\u82e5\u3057\u304f\u306f\u6a29\u5229\u3092\u53d6\u5f97\u3057\u3001\u53c8\u306f\u5f53\u8a72\u5229\u76ca\u3092\u4eab\u53d7\u3059\u308b\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u540c\u6761\u306f\u3001\u4e00\u822c\u7684\u306b\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u3092\u8868\u3057\u305f\u3082\u306e\u3068\u3044\u308f\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u690d\u677e\u5b88\u96c4\u6c0f\u306f\u3001\u300c\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306b\u304a\u3051\u308b\u300e\u78ba\u5b9a\u300f\u6982\u5ff5\u3068\u306f\u3001\u8ca1\u7523\u4fa1\u5024\u306e\u5909\u52d5\u304c\u305d\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u3042\u308b\u3053\u3068\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u5185\u5bb9\u3092\u3082\u3064\u3082\u306e\u3068\u8003\u3048\u308b\u3079\u304d\u3067\u3001\u305d\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3068\u3057\u3066\u306f\u3001\u300e\u5e02\u5834\u306b\u3088\u308b\u6e2c\u5b9a\u53ef\u80fd\u6027\u300f\u3084\u300e\u73fe\u5b9f\u6027\u300f\u3068\u3044\u3046\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u3001\u7d4c\u6e08\u53d6\u5f15\u306b\u304a\u3051\u308b\u8af8\u8981\u7d20\u304c\u3053\u308c\u3089\u306e\u89b3\u70b9\u304b\u3089\u8a55\u4fa1\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u300d\u3068\u4e3b\u5f35\u3055\u308c\u308b\uff08\u690d\u677e\u300c\u53ce\u5165\u91d1\u984d\uff08\u53ce\u76ca\uff09\u306e\u8a08\u4e0a\u6642\u671f\u306b\u95a2\u3059\u308b\u554f\u984c\uff0d\u300e\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u3092\u3081\u3050\u3063\u3066\u300f\uff0d\u300d\u79df\u7a0e\uff18\u53f7\u300e\u79df\u7a0e\u5b9f\u4f53\u6cd5\u306e\u5224\u4f8b\u3068\u89e3\u91c8\u300f101\u9801\uff09\u3002<\/p>\n<p>\u79df\u7a0e\u6cd5\u4e0a\u306e\u6240\u5f97\u306e\u672c\u8cea\u304b\u3089\u51fa\u767a\u3057\u3066\u3001\u305d\u306e\u640d\u76ca\u767a\u751f\u306e\u6642\u671f\u3092\u8003\u3048\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u690d\u677e\u6c0f\u306e\u4e3b\u5f35\u3055\u308c\u308b\u3088\u3046\u306b\u3001\u300c\u500b\u4eba\uff65\u6cd5\u4eba\u306e\u640d\u76ca\u306f\u3001\u305d\u306e\u8ca1\u7523\uff08\u8cc7\u7523\uff65\u8ca0\u50b5\uff09\u4fa1\u5024\u306e\u5909\u52d5\uff08\u6d88\u8cbb\uff65\u751f\u6210\u7b49\uff09\u3092\u901a\u3058\u3066\u73fe\u308f\u308c\u3001\u305d\u3053\u306b\u640d\u76ca\u767a\u751f\uff08\u8a8d\u8b58\uff09\u300d\u306e\u5fb4\u8868\u7684\u57fa\u672c\u304c\u3042\u308b\u304c\u3001\u7a0e\u6cd5\u4e0a\u306e\u6240\u5f97\u3068\u3044\u3046\u305f\u3081\u306b\u306f\u3001\u5358\u306b\u7d4c\u6e08\u4e0a\u306e\u6240\u5f97\u3068\u3044\u3046\u3060\u3051\u3067\u306f\u8db3\u308a\u305a\u3001\u3055\u3089\u306b\u305d\u306e\u5229\u5f97\u304c\u6d88\u8cbb\u304a\u3088\u3073\u6e2c\u5b9a\u53ef\u80fd\u306a\u3082\u306e\u3067\u3001\u7d50\u5c40\u306b\u304a\u3044\u3066\u65b0\u305f\u306a\u300e\u8cfc\u8cb7\u529b\u300f\u3092\u7d44\u6210\u3059\u308b\u306b\u8db3\u308b\u7a0b\u5ea6\u306e\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u305d\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u3042\u308b\u5229\u5f97\u3067\u3042\u3063\u3066\u3053\u305d\u3001\u79df\u7a0e\u50b5\u52d9\u306e\u6e90\u6cc9\u3068\u3057\u3066\u76f8\u5fdc\u306a\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u3001\u300e\u8ab2\u7a0e\u9069\u72b6\u300f\u306b\u3042\u308b\u3082\u306e\u300d\uff08\u690d\u677e\uff65\u524d\u63b2\u7a3f100\u9801\uff09\u3067\u3042\u308b\u3068\u89e3\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u65e7\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306b\u304a\u3044\u3066\u3001\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u3068\u3044\u3046\u8868\u73fe\u304c\u307f\u3089\u308c\u305f\u304c\u3001\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u6539\u6b63\u306b\u3088\u308a\u304b\u304b\u308b\u8868\u73fe\u304c\u306a\u304f\u306a\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4f9d\u7136\u3068\u3057\u3066\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u53ce\u5165\u8a08\u4e0a\u57fa\u6e96\u306f\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u3067\u3042\u308b\u3068\u3059\u308b\u89e3\u91c8\u304c\u5224\u4f8b\u3092\u4e2d\u5fc3\u306b\u5c55\u958b\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u2460\u305d\u306e\u7528\u8a9e\u306e\u610f\u5473\u3059\u308b\u5185\u5bb9\u304c\u4e0d\u660e\u78ba\u3067\u3042\u308b\u3053\u3068\u3001\u2461\u6761\u6587\u4e0a\u306e\u6839\u62e0\u304c\u5e0c\u8584\u3067\u3042\u308a\u3001\u7a0e\u6cd5\u4e0a\u306e\u57fa\u6e96\u3068\u3057\u3066\u306f\u4e0d\u9069\u5f53\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4f1a\u8a08\u7528\u8a9e\u3068\u3057\u3066\u306e\u5b9f\u73fe\uff08Realization\uff09\u306e\u6982\u5ff5\u3092\u7279\u5b9a\u3055\u305b\u3066\u6cd5\u5f8b\u7528\u8a9e\u3068\u3057\u3066\u53d6\u308a\u5165\u308c\u308b\u3053\u3068\u304c\u9069\u5f53\u3067\u3042\u308b\u3068\u3059\u308b\u4e3b\u5f35\u3082\u3042\u308b\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd536\u6761\u306b\u3044\u3046\u300c\u53ce\u5165\u3059\u3079\u304d\u91d1\u984d\u300d\u306e\u300c\u53ce\u5165\u3059\u3079\u304d\u300d\u3068\u306f\u300c\u53ce\u5165\u3068\u307f\u308b\u3079\u304d\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3042\u308d\u3046\u3068\u89e3\u3055\u308c\u308b\u304c\u3001\u5b9f\u5b9a\u6cd5\u89e3\u91c8\u306b\u304a\u3044\u3066\u3001\u300c\u5b9f\u73fe\u300d\u6982\u5ff5\u3092\u8ad6\u305a\u308b\u6240\u4ee5\u306f\u3053\u3053\u306b\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4><strong>\uff12\u3000\u5b9f\u73fe\u6982\u5ff5<\/strong><\/h4>\n<h4>\uff08\uff11\uff09\u3000\u554f\u984c\u610f\u8b58<\/h4>\n<p>\u30d8\u30a4\u30b0\u306f\u6240\u5f97\u3092\u300c\u4e8c\u6642\u70b9\u9593\u306b\u304a\u3051\u308b\u7d4c\u6e08\u529b\u306e\u5897\u52a0\u306e\u8ca8\u5e63\u4fa1\u5024\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u308b\uff08Haig, R, M. \uff081938\uff09, \u201cThe Concept of Income\u201d, in R. M. Haig \uff08ed.\uff09, The Federal Income Tax, Columbia University Press. \u795e\u91ce\u76f4\u5f66\u300c\u6240\u5f97\u6982\u5ff5\u8ad6\u300d\u6728\u4e0b\u548c\u592b\uff1d\u91d1\u5b50\u5b8f\u300e21\u4e16\u7d00\u3092\u652f\u3048\u308b\u7a0e\u5236\u306e\u8ad6\u7406\u3000\u7b2c\uff12\u5dfb\u3000\u6240\u5f97\u7a0e\u306e\u7406\u8ad6\u3068\u8ab2\u984c\u300f21\u9801\uff08\u7a0e\u52d9\u7d4c\u7406\u5354\u4f1a1996\uff09\uff09\u3002<\/p>\n<p>\u3053\u306e\u7406\u8ad6\u3092\u767a\u5c55\u3055\u305b\u305f\u30b5\u30a4\u30e2\u30f3\u30ba\u306f\u3001\u300c\u6240\u5f97\u3068\u306f\uff08\uff11\uff09\u6d88\u8cbb\u306e\u6a29\u5229\u884c\u4f7f\u306e\u5e02\u5834\u4fa1\u5024\u3068\u3001\uff08\uff12\uff09\u671f\u9996\u3068\u671f\u672b\u9593\u306e\u4fdd\u6709\u8ca1\u7523\u6a29\u4fa1\u5024\u306e\u5909\u5316\u306e\u4ee3\u6570\u548c\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u308b\uff08Simons, H. C. \uff081928\uff09, Personal Income Taxation, University of Chicago Press.\uff09\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u5b9a\u7fa9\u3092\u524d\u63d0\u3068\u3057\u3066\u6240\u5f97\u6982\u5ff5\u3092\u6349\u3048\u308b\u3068\u3001\u304a\u3088\u305d\u5e02\u5834\u306b\u304a\u3044\u3066\u8ca8\u5e63\u4fa1\u5024\u306e\u5897\u52a0\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u3082\u306e\u306f\u3059\u3079\u304b\u3089\u304f\u6240\u5f97\u3068\u3057\u3066\u6349\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u3053\u3053\u3067\u6ce8\u610f\u3057\u3066\u304a\u304d\u305f\u3044\u306e\u306f\u3001\u3053\u308c\u3089\u4ee3\u8868\u7684\u306a\u5305\u62ec\u7684\u6240\u5f97\u6982\u5ff5\u8ad6\u8005\u306e\u4e3b\u5f35\u306f\u3001\u7d4c\u6e08\u7684\u4fa1\u5024\u3092\u8ca8\u5e63\u4fa1\u5024\u82e5\u3057\u304f\u306f\u5e02\u5834\u306b\u304a\u3051\u308b\u4fa1\u5024\u3068\u3057\u3066\u6349\u3048\u3066\u3044\u308b\u70b9\u3067\u3042\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u304b\u304b\u308b\u5305\u62ec\u7684\u6240\u5f97\u6982\u5ff5\u8ad6\u306e\u8003\u3048\u65b9\u3067\u306f\u3001\u672a\u5b9f\u73fe\u306e\u6240\u5f97\u306b\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u306f\u60f3\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\uff08Bittker, B. I. \uff081967\uff09. \u201cA \u2018Comprehensive Tax Base\u2019 as a Goal of Income Tax Reform\u201d, Harvard Law Review, Vol. 80 No.5. \u91d1\u5b50\u5b8f\u300c\u30dc\u30fc\u30ea\u30b9\uff65\u30d3\u30c8\u30ab\u30fc\u306e\u300e\u5305\u62ec\u7684\u8ab2\u7a0e\u30d9\u30fc\u30b9\u300f\u6279\u5224\u8ad6\u306e\u691c\u8a0e\u300d\u300e\u96c4\u5ddd\u4e00\u90ce\u5148\u751f\u8b39\u5448\u8ad6\u96c6\u3000\u884c\u653f\u6cd5\u306e\u8af8\u554f\u984c\u300f\uff08\u6709\u6590\u95a31990\uff09\u3002\u4f50\u85e4\u9032\u300e\u73fe\u4ee3\u7a0e\u5236\u8ad6\u300f\uff08\u65e5\u672c\u8a55\u8ad6\u793e1970\uff09122\u9801\uff09\u3002<\/p>\n<p>\u91d1\u5b50\u5b8f\u6559\u6388\u306f\u3001\u300c\u4eba\u306e\u62c5\u7a0e\u529b\u3092\u5897\u52a0\u3055\u305b\u308b\u5229\u5f97\u3067\u3042\u3063\u3066\u3082\u3001\u672a\u5b9f\u73fe\u306e\u5229\u5f97\uff08unrealized gain\uff09\uff0d\u6240\u5f97\u8cc7\u7523\u306e\u4fa1\u5024\u306e\u5897\u52a0\u76ca\uff0d\uff65\uff65\uff65\u306f\u3069\u3053\u306e\u56fd\u3067\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u8ab2\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u308b\u3002\u308f\u304c\u56fd\u3067\u3082\u3001\u6240\u5f97\u7a0e\u6cd5\u306f\u3001\u6240\u5f97\u3092\u53ce\u5165\u3068\u3044\u3046\u5f62\u614b\u3067\u3068\u3089\u3048\u3066\u3044\u308b\u304b\u3089\u3001\u305d\u308c\u3089\u306f\u539f\u5247\u3068\u3057\u3066\u8ab2\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u9664\u304b\u308c\u3066\u3044\u308b\u3068\u89e3\u3055\u3056\u308b\u3092\u3048\u306a\u3044\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u91d1\u5b50\u300e\u79df\u7a0e\u6cd5\u3014\u7b2c21\u7248\u3015\u300f\uff08\u5f18\u6587\u58022016\uff09\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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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    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