{"id":109070,"date":"2016-12-28T10:18:53","date_gmt":"2016-12-28T01:18:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=109070"},"modified":"2019-05-08T09:05:36","modified_gmt":"2019-05-08T00:05:36","slug":"income-article-226","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-226\/","title":{"rendered":"\u91d1\u878d\u30fb\u6295\u8cc7\u5546\u54c1\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\uff3126\u3011\u300c\u5916\u56fd\u7c4d\u4f1a\u793e\u578b\u6295\u8cc7\u6cd5\u4eba\u306e\u6295\u8cc7\u53e3\u306b\u3064\u3044\u3066\u8cc7\u672c\u306e\u6255\u623b\u3057\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u91d1\u878d<\/span>\u30fb<span style=\"color: #006400;\">\u6295\u8cc7<\/span>\u5546\u54c1<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u7a0e\u52d9<\/span><span style=\"color: #cd853f;\">\uff31<\/span><span style=\"color: #808080;\">\uff06<\/span><span style=\"color: #006400;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff3126\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5916\u56fd\u7c4d\u4f1a\u793e\u578b\u6295\u8cc7\u6cd5\u4eba\u306e\u6295\u8cc7\u53e3\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u8cc7\u672c\u306e\u6255\u623b\u3057\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">PwC\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u91d1\u878d\u90e8\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u7bb1\u7530\u3000\u6676\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\uff3b\uff31\uff3d<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#FFDAB9;\"><\/div>\n<p>\u79c1\uff08\u5c45\u4f4f\u8005\u305f\u308b\u500b\u4eba\uff09\u306f\u5916\u56fd\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3059\u308b\u5916\u56fd\u7c4d\u4f1a\u793e\u578b\u30d5\u30a1\u30f3\u30c9\uff08\u5916\u56fd\u6295\u8cc7\u6cd5\u4eba\uff09\u306e\u6295\u8cc7\u53e3\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u305f\u3073\u5f53\u8a72\u30d5\u30a1\u30f3\u30c9\u304b\u3089\u8cc7\u672c\u306e\u6255\u623b\u3057\u3092\u4f34\u3046\u5206\u914d\u91d1\uff08return of capital\uff09\u3092\u53d7\u3051\u53d6\u308a\u307e\u3057\u305f\u3002\u3053\u306ereturn of capital\u306b\u3064\u3044\u3066\u306f\u7a0e\u52d9\u4e0a\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u304b\u3002<\/p>\n<p>\u306a\u304a\u3001\u79c1\u306f\u3053\u306e\u6295\u8cc7\u53e3\u3092\u56fd\u5185\u8a3c\u5238\u4f1a\u793e\u306e\u56fd\u5185\u53e3\u5ea7\uff08\u7279\u5b9a\u53e3\u5ea7\u4ee5\u5916\uff09\u3067\u4fdd\u7ba1\u3057\u3066\u304a\u308a\u3001\u5206\u914d\u91d1\u306f\u5f53\u8a72\u8a3c\u5238\u4f1a\u793e\u7d4c\u7531\u3067\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\uff3b\uff21\uff3d<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#66CDAA;\"><\/div>\n<p>\u8cc7\u672c\u306e\u6255\u623b\u3057\u3092\u4f34\u3046\u5206\u914d\u91d1\uff08return of capital\uff09\u306b\u3088\u308a\u3001\u6295\u8cc7\u4e3b\u3067\u3042\u308b\u500b\u4eba\u306b\u307f\u306a\u3057\u914d\u5f53\u53ca\u3073\u8b72\u6e21\u640d\u76ca\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u25cf<\/span><span style=\"color: #006400;\">\u25cb<\/span> \u691c \u8a0e <span style=\"color: #cd853f;\">\u25cb<\/span><\/strong><strong><span style=\"color: #006400;\">\u25cf<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8cc7\u672c\u306e\u6255\u623b\u3057\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u682a\u4e3b\u304c\u6cd5\u4eba\u304b\u3089\u91d1\u92ad\u306e\u5206\u914d\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u305d\u308c\u304c\u3069\u3046\u3044\u3063\u305f\u4e8b\u8c61\u306b\u3088\u308b\u3082\u306e\u306a\u306e\u304b\u3001\u539f\u8cc7\u306f\u4f55\u304b\u7b49\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u95a2\u4fc2\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u4e0a\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u6e1b\u5c11\u3092\u4f34\u3046\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306f\u300c\u8cc7\u672c\u306e\u6255\u623b\u3057\u300d\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u4e00\u90e8\u304c\u307f\u306a\u3057\u914d\u5f53\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u4ef6\u306e\u8cc7\u672c\u306e\u6255\u623b\u3057\u3092\u4f34\u3046\u5206\u914d\u91d1\uff08return of capital\uff09\u304c\u3001\u767a\u884c\u4f1a\u793e\u306e\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u6e1b\u5c11\u3092\u4f34\u3046\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u307f\u306a\u3057\u914d\u5f53\u53ca\u3073\u307f\u306a\u3057\u8b72\u6e21\u640d\u76ca\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u307f\u306a\u3057\u914d\u5f53\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u307f\u306a\u3057\u914d\u5f53\u306f\u3001\u8cc7\u672c\u306e\u6255\u623b\u3057\u306b\u3088\u308a\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u91d1\u92ad\u53ca\u3073\u91d1\u92ad\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306e\u3046\u3061\u3001\u8cc7\u672c\u306e\u6255\u623b\u3057\u3092\u884c\u3063\u305f\u6cd5\u4eba\uff08\u4ee5\u4e0b\u3001\u300c\u6255\u623b\u6cd5\u4eba\u300d\uff09\u306e\u5f53\u8a72\u6255\u623b\u3057\u76f4\u524d\u306e\u5bfe\u5fdc\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u3001\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d\u306f\u3001\u7c21\u6613\u306a\u5f0f\u306b\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD853F;\"><\/div>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-109071\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/kinyuqa24-1.png\" alt=\"\u307f\u306a\u3057\u914d\u5f53\uff1d\t\u8cc7\u672c\u306e\u6255\u623b\u3057\u306b\u3088\u308a\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u91d1\u92ad\u53ca\u3073\u91d1\u92ad\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\t \uff0d\t\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u3046\u3061\u305d\u306e\u4ea4\u4ed8\u306e\u57fa\u56e0\u3068\u306a\u3063\u305f\u5f53\u8a72\u6cd5\u4eba\u306e\u682a\u5f0f\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306e\u91d1\u984d\u3008\uff0a\u3009\" width=\"513\" height=\"69\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/kinyuqa24-1.png 943w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/kinyuqa24-1-300x40.png 300w\" sizes=\"(max-width: 513px) 100vw, 513px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-110641\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/kinyuqa24-2-21.png\" alt=\"\u6255\u623b\u3057\u306b\u3088\u308a\u6e1b\u5c11\u3057\u305f\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u984d \uff08\u5f53\u8a72\u91d1\u984d\u304c\u5206\u6bcd\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u5206\u6bcd\u306e\u91d1\u984d\uff09 \u6255\u623b\u3057\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u672b\u306e\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u8ca0\u50b5\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\uff08\u6ce8\uff09\" width=\"608\" height=\"159\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/kinyuqa24-2-21.png 1119w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/kinyuqa24-2-21-300x78.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/kinyuqa24-2-21-1024x267.png 1024w\" sizes=\"(max-width: 608px) 100vw, 608px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-109073\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/kinyuqa24-3-2.png\" alt=\"\uff08\u203b\uff09\u4e00\u5b9a\u5272\u5408 \uff1d \u6255\u623b\u3057\u306b\u3088\u308a\u6e1b\u5c11\u3057\u305f\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u984d \uff08\u5f53\u8a72\u91d1\u984d\u304c\u5206\u6bcd\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u5206\u6bcd\u306e\u91d1\u984d\uff09 \u6255\u623b\u3057\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u672b\u306e\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u8ca0\u50b5\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\uff08\u6ce8\uff09\" width=\"500\" height=\"90\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u524d\u671f\u672b\u304b\u3089\u5f53\u8a72\u8cc7\u672c\u306e\u6255\u623b\u3057\u306e\u76f4\u524d\u306e\u6642\u307e\u3067\u306e\u9593\u306b\u7a0e\u52d9\u4e0a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u5897\u6e1b\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u91d1\u984d\u3092\u52a0\u6e1b\u7b97\u3057\u305f\u91d1\u984d<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD853F;\"><\/div>\n<p>\u306a\u304a\u3001\u8cc7\u672c\u306e\u6255\u623b\u3057\u3092\u884c\u3046\u6cd5\u4eba\u306f\u3001\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u4e0a\u8a18\u5272\u5408\u3092\u901a\u77e5\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u307f\u306a\u3057\u8b72\u6e21\u640d\u76ca\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u8cc7\u672c\u306e\u6255\u623b\u3057\u91d1\u984d\u306e\u3046\u3061\u3001\u307f\u306a\u3057\u914d\u5f53\u3068\u3055\u308c\u308b\u91d1\u984d\u4ee5\u5916\u306f\u3001\u682a\u5f0f\u306b\u4fc2\u308b\u8b72\u6e21\u53ce\u5165\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u5bb6\u306f\u8b72\u6e21\u640d\u76ca\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u8b72\u6e21\u539f\u4fa1\u3092\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8cc7\u672c\u306e\u6255\u623b\u3057\u306e\u969b\u306e\u8b72\u6e21\u539f\u4fa1\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u8b72\u6e21\u539f\u4fa1\u306e\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff1d \u8cc7\u672c\u306e\u6255\u623b\u3057\u76f4\u524d\u306e\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d \u00d7 \u4e00\u5b9a\u5272\u5408<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u307f\u306a\u3057\u914d\u5f53\u53ca\u3073\u307f\u306a\u3057\u8b72\u6e21\u640d\u76ca\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u672c\u4ef6\u306e\u6295\u8cc7\u53e3\u306f\u4e0a\u5834\u6295\u8cc7\u6cd5\u4eba\u306e\u6295\u8cc7\u53e3\u3067\u3042\u308a\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u307f\u306a\u3057\u914d\u5f53<\/strong><\/p>\n<p>\u307f\u306a\u3057\u914d\u5f53\u306b\u3064\u3044\u3066\u306f\u914d\u5f53\u6240\u5f97\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002\u56fd\u5916\u767a\u884c\u306e\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u3092\u56fd\u5185\u306b\u304a\u3051\u308b\u652f\u6255\u306e\u53d6\u6271\u8005\u7d4c\u7531\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u914d\u5f53\u306b\u3064\u3044\u3066\u652f\u6255\u306e\u53d6\u6271\u8005\u306b\u3088\u308b\u6e90\u6cc9\u5fb4\u53ce\u304c\u306a\u3055\u308c\u307e\u3059\u3002\u7a0e\u7387\u306f\u3001\u914d\u5f53\u306e20.315\uff05\uff08\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e15.315\uff05\u3001\u4f4f\u6c11\u7a0e\uff15\uff05\uff09\u3067\u3059\u3002\u914d\u5f53\u306e\u91d1\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u6e90\u6cc9\u5fb4\u53ce\u3067\u8ab2\u7a0e\u95a2\u4fc2\u3092\u5b8c\u7d50\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u4e00\u5b9a\u306e\u8b72\u6e21\u640d\u3068\u306e\u640d\u76ca\u901a\u7b97\u306e\u9069\u7528\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u3001\u9078\u629e\u306b\u3088\u308a\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u7b49\u3068\u3057\u3066\u7533\u544a\u5206\u96e2\u8ab2\u7a0e20.315\uff05\uff08\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e15.315\uff05\u3001\u4f4f\u6c11\u7a0e\uff15\uff05\uff09\u3001\u53c8\u306f\u7dcf\u5408\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u4e00\u5b9a\u306e\u8b72\u6e21\u640d\u3068\u306e\u640d\u76ca\u901a\u7b97\u7b49\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u8b72\u6e21\u640d\u76ca<\/strong><\/p>\n<p>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u3068\u3055\u308c\u308b\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u533a\u5206\u3057\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff08\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e15.315\uff05\u3001\u4f4f\u6c11\u7a0e\uff15\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u3084\uff13\u5e74\u9593\u306e\u640d\u5931\u7e70\u8d8a\u306e\u9069\u7528\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p><span style=\"color: #333399;\">\u3010\u53c2\u8003\uff08\u95a2\u9023\u6761\u6587\uff09\u3011<\/span><br \/>\n\u6240\u6cd5\u7b2c24\u6761\u3001\u7b2c25\u6761<br \/>\n\u6240\u4ee4\u7b2c61\u6761\u7b2c\uff12\u9805\u7b2c\uff13\u53f7<br \/>\n\u63aa\u6cd5\u7b2c37\u6761\u306e10\u7b2c\uff13\u9805\u7b2c\uff13\u53f7\u3001\u7b2c37\u6761\u306e11\u7b2c\uff13\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\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>\u79c1\uff08\u5c45\u4f4f\u8005\u305f\u308b\u500b\u4eba\uff09\u306f\u5916\u56fd\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3059\u308b\u5916\u56fd\u7c4d\u4f1a\u793e\u578b\u30d5\u30a1\u30f3\u30c9\uff08\u5916\u56fd\u6295\u8cc7\u6cd5\u4eba\uff09\u306e\u6295\u8cc7\u53e3\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u305f\u3073\u5f53\u8a72\u30d5\u30a1\u30f3\u30c9\u304b\u3089\u8cc7\u672c\u306e\u6255\u623b\u3057\u3092\u4f34\u3046\u5206\u914d\u91d1\uff08return of capital\uff09\u3092\u53d7\u3051\u53d6\u308a\u307e\u3057\u305f\u3002\u3053\u306ereturn of capital\u306b\u3064\u3044\u3066\u306f\u7a0e\u52d9\u4e0a\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u304b\u3002<br \/>\n\u306a\u304a\u3001\u79c1\u306f\u3053\u306e\u6295\u8cc7\u53e3\u3092\u56fd\u5185\u8a3c\u5238\u4f1a\u793e\u306e\u56fd\u5185\u53e3\u5ea7\uff08\u7279\u5b9a\u53e3\u5ea7\u4ee5\u5916\uff09\u3067\u4fdd\u7ba1\u3057\u3066\u304a\u308a\u3001\u5206\u914d\u91d1\u306f\u5f53\u8a72\u8a3c\u5238\u4f1a\u793e\u7d4c\u7531\u3067\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,177,167,181,290],"tags":[423,498,503,397],"backnumber":[1875],"series":[915],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 03:21:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/109070"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=109070"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/109070\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=109070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=109070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=109070"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=109070"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=109070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}