{"id":10973,"date":"2013-03-21T10:13:18","date_gmt":"2013-03-21T01:13:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=10973"},"modified":"2015-07-29T12:04:06","modified_gmt":"2015-07-29T03:04:06","slug":"tax-article-16","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-16\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u3010\uff16\u3011\u3000\u3014\u7b2c\uff13\u7ae0\u3015\u6cd5\u4ee4\u9593\u306e\u77db\u76fe\u62b5\u89e6\u3068\u305d\u308c\u3092\u89e3\u6c7a\u3059\u308b\u539f\u57cb\uff08\u305d\u306e\uff11\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u3010\uff16\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff13\u7ae0\u3015\u6cd5\u4ee4\u9593\u306e\u77db\u76fe\u62b5\u89e6\u3068\u305d\u308c\u3092\u89e3\u6c7a\u3059\u308b\u539f\u57cb<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e\uff11\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u81ea\u7531\u304c\u4e18\u7523\u80fd\u77ed\u671f\u5927\u5b66\u5c02\u4efb\u8b1b\u5e2b<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u3042\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u305f\u6cd5\u4ee4\u304c\u8907\u6570\u5b58\u5728\u3057\u306a\u304c\u3089\u3001\u305d\u308c\u3089\u306e\u898f\u5b9a\u3057\u3066\u3044\u308b\u5185\u5bb9\u304c\u7570\u306a\u308a\u77db\u76fe\u62b5\u89e6\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u305d\u3057\u3066\u3053\u308c\u3089\u306e\u6cd5\u4ee4\u306e\u3046\u3061\u306e\uff11\u3064\u3092\u81ea\u7531\u306b\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u3069\u306e\u6cd5\u4ee4\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u3079\u304d\u304b\u304c\u554f\u984c\u3068\u306a\u308b\u3002<\/p>\n<p>\u6c11\u6cd5\u7b2c604\u6761\u7b2c\uff11\u9805\u306b\u306f\u300c\u8cc3\u8cb8\u501f\u306e\u5b58\u7d9a\u671f\u9593\u306f\u300120\u5e74\u3092\u8d85\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\u5951\u7d04\u3067\u3053\u308c\u3088\u308a\u9577\u3044\u671f\u9593\u3092\u5b9a\u3081\u305f\u3068\u304d\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u671f\u9593\u306f\u300120\u5e74\u3068\u3059\u308b\u3002\u300d\u3068\u3042\u308b\u304c\u3001\u501f\u5730\u501f\u5bb6\u6cd5\u306e\u7b2c\uff13\u6761\u306b\u306f\u300c\u501f\u5730\u6a29\u306e\u5b58\u7d9a\u671f\u9593\u306f\u300130\u5e74\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5951\u7d04\u3067\u3053\u308c\u3088\u308a\u9577\u3044\u671f\u9593\u3092\u5b9a\u3081\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u671f\u9593\u3068\u3059\u308b\u3002\u300d \u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u501f\u5730\u5951\u7d04\u3082\u8cc3\u8cb8\u501f\u5951\u7d04\u3067\u3042\u308b\u304b\u3089\u3001\u3053\u306e\u5834\u5408\u306f\u3044\u305a\u308c\u3092\u9069\u7528\u3059\u3079\u304d\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u307e\u305f\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3082\u3001\u8b72\u6e21\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c33\u6761\uff08\u8b72\u6e21\u8cc7\u7523\u306e\u53d6\u5f97\u8cbb\u306b\u95a2\u3057\u3066\u306f\u7b2c37\u6761\u3084\u7b2c57\u6761\u306e\uff14\u4ee5\u4e0b\u7b49\u306b\u3082\u898f\u5b9a\u304c\u3042\u308b\uff09\u306b\u898f\u5b9a\u304c\u3042\u308b\u307b\u304b\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c31\u6761\u304b\u3089\u7b2c40\u6761\u306e\uff13\u307e\u3067\u306b\u305d\u306e\u7279\u4f8b\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u95a2\u3057\u3066\u306f\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c23\u6761\u306b\u898f\u5b9a\u304c\u3042\u308b\u304c\u3001\u6240\u5f97\u7a0e\u306b\u304a\u3044\u3066\u3082\u7b2c152\u6761\u4ee5\u4e0b\u306b\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u7b2c80\u6761\u306e\uff12\u4ee5\u4e0b\u306b\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u7b2c32\u6761\u7b49\u306b\u3001\u6d88\u8cbb\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u7b2c54\u6761\u4ee5\u4e0b\u306b\u5404\u5225\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u3088\u3046\u306b\u500b\u5225\u7a0e\u6cd5\u306e\u898f\u5b9a\u304c\u56fd\u7a0e\u901a\u5247\u6cd5\u3084\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u898f\u5b9a\u3068\u62b5\u89e6\u3057\u305f\u5834\u5408\u306b\u3001\u3044\u305a\u308c\u3092\u9069\u7528\u3059\u308b\u306e\u304b\u3068\u3044\u3063\u305f\u554f\u984c\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u8907\u6570\u306e\u898f\u5b9a\u5185\u5bb9\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u3001\u3044\u305a\u308c\u3092\u9069\u7528\u3059\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u3001\u4e00\u822c\u306b\u3001\u6b21\u306e\uff14\u3064\u306e\u89e3\u6c7a\u539f\u7406\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff11\u3000\u6240\u7ba1\u6cd5\u4ee4\u512a\u5148\u306e\u539f\u7406\uff08\u6cd5\u4ee4\u306e\u6240\u7ba1\u4e8b\u9805\u306e\u539f\u7406\u3068\u3082\u3044\u3046\uff09<br \/>\n\uff12\u3000\u4e0a\u4f4d\u6cd5\u4ee4\u512a\u5148\u306e\u539f\u7406\uff08\u6cd5\u4ee4\u306e\u5f62\u5f0f\u7684\u52b9\u529b\u306e\u539f\u7406\u3068\u3082\u3044\u3046\uff09<br \/>\n\uff13\u3000\u7279\u5225\u6cd5\u512a\u5148\u306e\u539f\u7406<br \/>\n\uff14\u3000\u5f8c\u6cd5\u512a\u5148\u306e\u539f\u7406<\/p>\n<\/div>\n<p>\u3067\u306f\u3001\u4ee5\u4e0b\u306b\u3001\u3053\u308c\u3089\u3092\u5404\u5225\u306b\u898b\u3066\u3044\u304f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u6240\u7ba1\u6cd5\u4ee4\u512a\u5148\u306e\u539f\u7406\uff08\u6cd5\u4ee4\u306e\u6240\u7ba1\u4e8b\u9805\u306e\u539f\u7406\uff09<\/strong><\/h4>\n<p>\u6cd5\u4ee4\u306e\u7a2e\u985e\u3054\u3068\u306b\u6240\u7ba1\u4e8b\u9805\u3092\u5b9a\u3081\u3001\u6240\u7ba1\u4e8b\u9805\u4ee5\u5916\u306e\u3053\u3068\u306f\u898f\u5b9a\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u3057\uff08\u6240\u7ba1\u4e8b\u9805\u3092\u8d8a\u3048\u3066\u898f\u5b9a\u3059\u308c\u3070\u3001\u305d\u308c\u306f\u7121\u52b9\u3068\u306a\u308b\uff09\u3001\u6cd5\u4ee4\u9593\u306b\u306f\u3058\u3081\u304b\u3089\u77db\u76fe\u62b5\u89e6\u304c\u751f\u3058\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3068\u3044\u3046\u539f\u7406\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u306b\u95a2\u9023\u3059\u308b\u6cd5\u5f8b\u306b\u300c\u6ede\u7d0d\u51e6\u5206\u3068\u5f37\u5236\u57f7\u884c\u7b49\u3068\u306e\u624b\u7d9a\u306e\u8abf\u6574\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u304c\u3042\u308b\u3002\u6ede\u7d0d\u51e6\u5206\u306b\u3088\u308b\u5dee\u62bc\u3048\u304c\u3055\u308c\u3066\u3044\u308b\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u3082\u6c11\u4e8b\u306e\u5f37\u5236\u57f7\u884c\u7b49\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u9006\u306b\u3001\u6c11\u4e8b\u306e\u5f37\u5236\u57f7\u884c\u7b49\u304c\u3055\u308c\u3066\u3044\u308b\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u3082\u6ede\u7d0d\u51e6\u5206\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u305d\u3053\u3067\u3053\u306e\u4e21\u8005\u306e\u8abf\u6574\u306e\u305f\u3081\u306b\u3053\u306e\u6cd5\u5f8b\u304c\u3042\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u540c\u6cd5\u7b2c37\u6761\u306b\u306f\u300c\u3053\u306e\u6cd5\u5f8b\u306e\u5b9f\u65bd\u306e\u305f\u3081\u5fc5\u8981\u306a\u4e8b\u9805\u306f\u3001\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3002\u305f\u3060\u3057\u3001\u5f37\u5236\u57f7\u884c\u3001\u4eee\u5dee\u62bc\u306e\u57f7\u884c\u53ca\u3073\u7af6\u58f2\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306f\u3001\u6700\u9ad8\u88c1\u5224\u6240\u304c\u5b9a\u3081\u308b\u3002\u300d\u3068\u305d\u306e\u6240\u7ba1\u4e8b\u9805\u3092\u6cd5\u5f8b\u3067\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u3082\u3063\u3068\u3082\u3053\u308c\u306f\u3001\u653f\u4ee4\u7b49\u306e\u6240\u7ba1\u4e8b\u9805\u3092\u5b9a\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u6cd5\u5f8b\u306e\u6240\u7ba1\u4e8b\u9805\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u3082\u591a\u304f\u3001\u3053\u306e\u6240\u7ba1\u6cd5\u4ee4\u512a\u5148\u306e\u539f\u7406\u306b\u3088\u3063\u3066\u89e3\u6c7a\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u591a\u3044\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4ee5\u4e0b\u306b\u6319\u3052\u308b\u539f\u7406\u306b\u3088\u308a\u89e3\u6c7a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u4e0a\u4f4d\u6cd5\u4ee4\u512a\u5148\u306e\u539f\u7406\uff08\u6cd5\u4ee4\u306e\u5f62\u5f0f\u7684\u52b9\u529b\u306e\u539f\u7406\uff09<\/strong><\/h4>\n<p>\u3042\u308b\u6cd5\u5f62\u5f0f\u306e\u6cd5\u4ee4\u3068\u5225\u306e\u6cd5\u5f62\u5f0f\u306e\u6cd5\u4ee4\u3068\u304c\u305d\u306e\u5185\u5bb9\u306b\u304a\u3044\u3066\u76f8\u9055\u3059\u308b\u3088\u3046\u306a\u3068\u304d\u306b\u306f\u3001\u4e0a\u4f4d\u306e\u5f62\u5f0f\u7684\u52b9\u529b\u306b\u3088\u308b\u6cd5\u4ee4\u304c\u4e0b\u4f4d\u306e\u5f62\u5f0f\u7684\u52b9\u529b\u306b\u3088\u308b\u6cd5\u4ee4\u306b\u512a\u5148\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u305d\u306e\u77db\u76fe\u62b5\u89e6\u3092\u89e3\u6c7a\u3057\u3088\u3046\u3068\u3059\u308b\u539f\u7406\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u539f\u7406\u306e\u3082\u3068\u306b\u3001\u308f\u304c\u56fd\u306e\u6cd5\u4ee4\u306f\u61b2\u6cd5\u3092\u9802\u70b9\u3068\u3057\u3066\u3001\u6cd5\u5f8b\u3001\u6700\u9ad8\u88c1\u5224\u6240\u898f\u5247\u3001\u8b70\u9662\u898f\u5247\u3001\u653f\u4ee4\u3001\u5e9c\u7701\u4ee4\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u6761\u4f8b\u53c8\u306f\u898f\u5247\u306a\u3069\u306e\u5404\u7a2e\u306e\u6cd5\u5f62\u5f0f\u3054\u3068\u306b\u52b9\u529b\u306b\u4e0a\u4e0b\u306e\u5dee\u3092\u7f6e\u3044\u3066\u304a\u308a\u3001\u3053\u306e\u5f62\u5f0f\u7684\u52b9\u529b\u306b\u5dee\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u3053\u306e\u539f\u7406\u306b\u3088\u308a\u89e3\u6c7a\u3092\u56f3\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c\u4e0a\u4f4d\u6cd5\u306f\u4e0b\u4f4d\u6cd5\u306b\u512a\u308b\u300d\u3068\u3044\u3046\u6cd5\u683c\u8a00\u306f\u3001\u3053\u306e\u3053\u3068\u3092\u8868\u308f\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u300c\u56fd\u969b\u6cd5\u306f\u56fd\u5185\u6cd5\u3092\u7834\u308b\u300d\u3068\u3044\u3046\u6cd5\u683c\u8a00\u3082\u3001\u6761\u7d04\u306f\u5f62\u5f0f\u7684\u52b9\u529b\u3068\u3057\u3066\u306f\u6cd5\u5f8b\u306e\u4e0a\u4f4d\u306b\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u6761\u7d04\u3068\u6cd5\u5f8b\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u3053\u306e\u4e0a\u4f4d\u6cd5\u4ee4\u512a\u5148\u306e\u539f\u7406\u306e\u4e00\u90e8\u3092\u8868\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6761\u7d04\u3068\u61b2\u6cd5\u3068\u306e\u95a2\u4fc2\u3067\u306f\u3001\u61b2\u6cd5\u306b\u53cd\u3059\u308b\u6761\u7d04\u306f\u7121\u52b9\u3068\u3059\u308b\u898b\u89e3\uff08\u61b2\u6cd5\u512a\u4f4d\u8aac\uff09\u3068\u6761\u7d04\u306f\u61b2\u6cd5\u306b\u3082\u512a\u5148\u3059\u308b\u3068\u3044\u3046\u898b\u89e3\uff08\u6761\u7d04\u512a\u4f4d\u8aac\uff09\u3068\u304c\u5b66\u8aac\u4e0a\u5bfe\u7acb\u3057\u3066\u304a\u308a\u3001\u3053\u306e\u6cd5\u683c\u8a00\u306e\u300c\u56fd\u5185\u6cd5\u300d\u306b\u61b2\u6cd5\u304c\u542b\u307e\u308c\u308b\u304b\u306f\u660e\u78ba\u306a\u7d50\u8ad6\u304c\u51fa\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u512a\u5148\u9806\u4f4d\u306e\u5909\u66f4\u3092\u6cd5\u304c\u898f\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308b\u3002<br \/>\n\u5546\u6cd5\u7b2c\uff11\u6761\u7b2c\uff12\u9805\u306b\u304a\u3044\u3066\u306f\u300c\u5546\u4e8b\u306b\u95a2\u3057\u3001\u3053\u306e\u6cd5\u5f8b\u306b\u5b9a\u3081\u304c\u306a\u3044\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u5546\u6163\u7fd2\u306b\u5f93\u3044\u3001\u5546\u6163\u7fd2\u304c\u306a\u3044\u3068\u304d\u306f\u3001\u6c11\u6cd5\u306e\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308b\u3002\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u305f\u3081\u5236\u5b9a\u6cd5\u306e\u6c11\u6cd5\u3088\u308a\u3082\u4e0d\u6587\u6cd5\u306e\u5546\u6163\u7fd2\u6cd5\u304c\u512a\u5148\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u79df\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u4e00\u6982\u306b\u6cd5\u5f8b\u306b\u53cd\u3059\u308b\uff08\u5730\u65b9\u7a0e\u6cd5\u306b\u898f\u5b9a\u304c\u306a\u3044\u3053\u3068\u304c\u76f4\u3061\u306b\u300c\u53cd\u3059\u308b\u300d\u3053\u3068\u306b\u306a\u308b\u304b\u3068\u3044\u3046\u8b70\u8ad6\u306f\u3055\u3066\u304a\u304d\uff09\u6761\u4f8b\u304c\u7121\u52b9\u3068\u306f\u3044\u3048\u306a\u3044\u3002\u6771\u4eac\u90fd\u9280\u884c\u7a0e\u3084\u795e\u5948\u5ddd\u770c\u81e8\u6642\u7279\u4f8b\u4f01\u696d\u7a0e\u306b\u3064\u3044\u3066\u5927\u304d\u306a\u8a71\u984c\u3068\u306a\u3063\u305f\u304c\u3001\u81ea\u6cbb\u4f53\u306f\u3001\u81ea\u4e3b\u8ca1\u653f\u4e3b\u7fa9\u306b\u3088\u308a\u8ab2\u7a0e\u81ea\u4e3b\u6a29\u3092\u6709\u3057\u3066\u304a\u308a\u3001\uff08\u4e00\u5b9a\u306e\u5236\u7d04\u306f\u3042\u308b\u304c\uff09\u6cd5\u5b9a\u5916\u7a0e\u3092\u5b9a\u3081\u5f97\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u6cd5\u5f8b\u9593\u3067\u62b5\u89e6\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f62\u5f0f\u7684\u52b9\u529b\u306b\u5dee\u304c\u306a\u304f\u3001\u3053\u306e\u539f\u7406\u3067\u306f\u89e3\u6c7a\u3057\u5f97\u306a\u3044\u3002\u305d\u3053\u3067\u4ee5\u4e0b\u306e\u539f\u7406\u306b\u3088\u308a\u89e3\u6c7a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\uff08\u6b21\u56de\u3078\u7d9a\u304f\uff09<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u3067\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\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>\u3042\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u305f\u6cd5\u4ee4\u304c\u8907\u6570\u5b58\u5728\u3057\u306a\u304c\u3089\u305d\u306e\u898f\u5b9a\u3057\u3066\u3044\u308b\u5185\u5bb9\u304c\u7570\u306a\u308a\u77db\u76fe\u62b5\u89e6\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u305d\u3057\u3066\u3053\u308c\u3089\u306e\u6cd5\u4ee4\u306e\u3046\u3061\u306e\uff11\u3064\u3092\u81ea\u7531\u306b\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u3069\u306e\u6cd5\u4ee4\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u3079\u304d\u304b\u304c\u554f\u984c\u3068\u306a\u308b\u3002<\/p>\n<p>\u6c11\u6cd5\u7b2c604\u6761\u7b2c\uff11\u9805\u306b\u306f\u300c\u8cc3\u8cb8\u501f\u306e\u5b58\u7d9a\u671f\u9593\u306f\u300120\u5e74\u3092\u8d85\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\u5951\u7d04\u3067\u3053\u308c\u3088\u308a\u9577\u3044\u671f\u9593\u3092\u5b9a\u3081\u305f\u3068\u304d\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u671f\u9593\u306f\u300120\u5e74\u3068\u3059\u308b\u3002\u300d\u3068\u3042\u308b\u304c\u3001\u501f\u5730\u501f\u5bb6\u6cd5\u306e\u7b2c\uff13\u6761\u306b\u306f\u300c\u501f\u5730\u6a29\u306e\u5b58\u7d9a\u671f\u9593\u306f\u300130\u5e74\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5951\u7d04\u3067\u3053\u308c\u3088\u308a\u9577\u3044\u671f\u9593\u3092\u5b9a\u3081\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u671f\u9593\u3068\u3059\u308b\u3002\u300d \u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u501f\u5730\u5951\u7d04\u3082\u8cc3\u8cb8\u501f\u5951\u7d04\u3067\u3042\u308b\u304b\u3089\u3001\u3053\u306e\u5834\u5408\u306f\u3044\u305a\u308c\u3092\u9069\u7528\u3059\u3079\u304d\u3067\u3042\u308d\u3046\u304b\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":[177,167,181,290],"tags":[163,366],"backnumber":[1686],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-13 14:42:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/10973"}],"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=10973"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/10973\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=10973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=10973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=10973"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=10973"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=10973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}