{"id":111697,"date":"2016-12-08T10:14:33","date_gmt":"2016-12-08T01:14:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=111697"},"modified":"2023-11-22T10:10:11","modified_gmt":"2023-11-22T01:10:11","slug":"tax-article-233","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-233\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301096\u3011\u3000\u3014\u7b2c\uff19\u7ae0\u3015\u4ee3\u8868\u7684\u306a\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\uff08\u305d\u306e24\uff1a\u300c\u653f\u4ee4\u59d4\u4efb\u3068\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u2460\u300d\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\u301096\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff19\u7ae0\u3015\u4ee3\u8868\u7684\u306a\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e24\uff1a\u300c\u653f\u4ee4\u59d4\u4efb\u3068\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u2460\u300d\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7acb\u6b63\u5927\u5b66\u6cd5\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<p>\u672c\u8a8c\u306e\u5275\u520a\u4ee5\u6765\u3001\u9577\u304f\u7d9a\u3044\u305f\u672c\u9023\u8f09\u3082\u3001\u3053\u306e\u30c6\u30fc\u30de\u306b\u3064\u3044\u3066\u306e\u691c\u8a0e\u3067\u3001\u6700\u5f8c\u3068\u306a\u3063\u305f\u3002\u9577\u671f\u306b\u308f\u305f\u308a\u7d9a\u3044\u305f\u672c\u9023\u8f09\u3092\u7de0\u3081\u62ec\u308b\u306b\u76f8\u5fdc\u3057\u3044\u3001\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u306f\u4f55\u304b\u300d\u3068\u3044\u3046\u6839\u672c\u7684\u306a\u554f\u984c\u3068\u6700\u3082\u95a2\u4fc2\u3059\u308b\u3001\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u653f\u4ee4\u59d4\u4efb\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u653f\u4ee4\u30fb\u7701\u4ee4<\/strong><\/h4>\n<p>\u307e\u305a\u3001\u61b2\u6cd5\u7b2c84\u6761\u306f\u3001\u300c\u3042\u3089\u305f\u306b\u79df\u7a0e\u3092\u8ab2\u3057\u3001\u53c8\u306f\u73fe\u884c\u306e\u79df\u7a0e\u3092\u5909\u66f4\u3059\u308b\u306b\u306f\u3001\u6cd5\u5f8b\u53c8\u306f\u6cd5\u5f8b\u306e\u5b9a\u3081\u308b\u6761\u4ef6\u306b\u3088\u308b\u3053\u3068\u3092\u5fc5\u8981\u3068\u3059\u308b\u3002\u300d\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u61b2\u6cd5\u306e\u8da3\u65e8\u304b\u3089\u306f\u3001\u8ab2\u7a0e\u8981\u4ef6\u306f\u6cd5\u5f8b\u3067\u5b9a\u3081\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3001\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u5834\u5408\u3067\u3082\u3001\u6cd5\u5f8b\u306b\u304a\u3044\u3066\u653f\u4ee4\u3067\u898f\u5b9a\u3059\u308b\u5185\u5bb9\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u6cd5\u5f8b\u3067\u5b9a\u3081\u305f\u3046\u3048\u3067\u653f\u4ee4\u306b\u59d4\u4efb\u3059\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u653f\u4ee4\u306b\u3067\u306f\u306a\u304f\u3001\u624b\u7d9a\u4e8b\u9805\u3068\u3057\u3066\u7701\u4ee4\u306b\u59d4\u4efb\u3055\u308c\u308b\uff08\u6cd5\u5f8b\u304b\u3089\u76f4\u63a5\u306e\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u653f\u4ee4\u3092\u4ecb\u3057\u3066\u306e\u518d\u59d4\u4efb\u3068\u3044\u3046\u5834\u5408\u3082\u3042\u308b\uff09\u3053\u3068\u3082\u3042\u308a\u3001\u305d\u308c\u304c\u3001\u624b\u7d9a\u4e8b\u9805\u3068\u3044\u3048\u3069\u3082\u8ab2\u7a0e\u8981\u4ef6\uff08\u6e1b\u514d\u3092\u542b\u3080\uff09\u306b\u95a2\u3059\u308b\u624b\u7d9a\u8981\u4ef6\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u8981\u4ef6\u3092\u7701\u4ee4\u3067\u5b9a\u3081\u3046\u308b\u306e\u304b\u3068\u3044\u3046\u554f\u984c\u3092\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<p>\u7b46\u8005\u306f\u3001\u3053\u306e\u70b9\u554f\u984c\u304c\u306a\u3044\u3068\u306f\u3044\u3048\u306a\u3044\u3068\u601d\u3063\u3066\u3044\u308b\u304c\u3001\u7701\u4ee4\u306b\u304a\u3044\u3066\u306e\u624b\u7d9a\u8981\u4ef6\u3068\u3057\u3066\u306e\u898f\u5b9a\u4f8b\u306f\u591a\u304f\u5b58\u5728\u3057\u3066\u304a\u308a\u3001\u73fe\u5728\u306f\u3042\u307e\u308a\u554f\u984c\u8996\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u305d\u3053\u3067\u3001\u3053\u306e\u554f\u984c\u610f\u8b58\u306f\u3053\u3053\u3067\u89e6\u308c\u308b\u306b\u3068\u3069\u3081\u308b\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u3082\u3001\u6cd5\u5f8b\u3068\u653f\u4ee4\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09\u306b\u304a\u3044\u3066\u5e7e\u5ea6\u304b\u8a18\u3057\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u4e2d\u3067\u3001<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u3010\uff11\u3011\u3000\u3014\u7b2c\uff11\u7ae0\u3015\u6cd5\uff08\u6cd5\u6e90\uff09\u306e\u7a2e\u985e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-523\/\" target=\"_blank\" rel=\"noopener\">\u3010\uff11\u3011<\/a>\uff08<strong>\u3014\u7b2c\uff11\u7ae0\u3015\u6cd5\uff08\u6cd5\u6e90\uff09\u306e\u7a2e\u985e\u3000\uff14\u3000\u6210\u6587\u6cd5\u306e\u7a2e\u985e<\/strong>\u3000\u2463\u547d\u4ee4\uff09\u3084<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u3010\uff12\u3011\u3000\u3014\u7b2c\uff12\u7ae0\u3015\u6cd5\u4ee4\u306e\u89e3\u91c8\u65b9\u6cd5\uff08\u305d\u306e\uff11\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-4\/\" target=\"_blank\" rel=\"noopener\">\u3010\uff12\u3011<\/a>\uff08<strong>\u3014\u7b2c\uff12\u7ae0\u3015\u6cd5\u4ee4\u306e\u89e3\u91c8\u65b9\u6cd5\uff08\u305d\u306e\uff11\uff09\uff13\u3000\u6cd5\u898f\u7684\u89e3\u91c8<\/strong>\u3000\u2463\u5b9a\u7fa9\u306e\u59d4\u4efb\u547d\u4ee4\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u6cd5\u5f8b\u3067\u547d\u4ee4\u3078\u59d4\u4efb\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3082\u3001\u59d4\u4efb\u306e\u5185\u5bb9\u30fb\u7a0b\u5ea6\u304c\u5177\u4f53\u7684\u30fb\u500b\u5225\u7684\u3067\u3042\u308b\u3053\u3068\u3092\u8981\u3057\u3001\u6982\u62ec\u7684\u30fb\u767d\u5730\u7684\u306a\u59d4\u4efb\u306f\u8a31\u3055\u308c\u306a\u3044\u3068\u89e3\u3055\u308c\u308b\u3002\u300d\u3001\u300c\u547d\u4ee4\u306b\u3088\u3063\u3066\u89e3\u91c8\u3059\u308b\u65e8\u306e\u59d4\u4efb\u898f\u5b9a\u3092\u7f6e\u3044\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u59d4\u4efb\u304c\u5305\u62ec\u7684\u767d\u7d19\u7684\u59d4\u4efb\u3068\u3057\u3066\u554f\u984c\u3068\u306a\u308b\u5834\u5408\u306f\u683c\u5225\u3001\u6709\u52b9\u306a\u6cd5\u898f\u7684\u89e3\u91c8\u3068\u3057\u3066\u88c1\u5224\u6240\u3082\u62d8\u675f\u3059\u308b\u300d\u3068\u3001\u59d4\u4efb\u306b\u304a\u3044\u3066\u306f\u3001\u500b\u5225\u7684\u30fb\u5177\u4f53\u7684\u3067\u3042\u308b\u65e8\u3001\u8a18\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u306e\u3088\u3046\u306b\u3001\u554f\u984c\u3068\u306a\u308b\u59d4\u4efb\u306e\u5728\u308a\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u6982\u62ec\u7684\u300d\u300c\u5305\u62ec\u7684\u300d\u300c\u767d\u5730\u7684\u300d\u300c\u767d\u7d19\u7684\u300d\u3068\u8907\u6570\u306e\u8868\u73fe\u3092\u7528\u3044\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u3089\u306f\u88c1\u5224\u4f8b\u3084\u56fd\u4f1a\u7b54\u5f01<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u304a\u3044\u3066\u3082\u7d71\u4e00\u6027\u306a\u304f\u4f7f\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u672c\u7a3f\u3067\u3082\u6562\u3048\u3066\u591a\u304f\u306e\u8868\u73fe\u3067\u8a18\u3057\u305f\u304c\u3001\u305d\u306e\u5185\u5bb9\u306f\u5dee\u304c\u3042\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u6709\u52b9\u306a\u3082\u306e\u304c\u500b\u5225\u7684\u30fb\u5177\u4f53\u7684\u59d4\u4efb\u306b\u3082\u7d9a\u304f\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u70b9\u306b\u306f\u76f8\u9055\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u3053\u308c\u307e\u3067\u6cd5\u5f8b\u3068\u547d\u4ee4\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u662d\u548c29\u5e74\uff15\u670817\u65e5\u53c2\u8b70\u9662\u6cd5\u52d9\u59d4\u54e1\u4f1a\u3084\u5e73\u6210\uff13\u5e74\uff13\u6708\uff14\u65e5\u53c2\u8b70\u9662\u4e88\u7b97\u59d4\u54e1\u4f1a\u306a\u3069\u3001\u56fd\u4f1a\u3067\u3082\u5e7e\u5ea6\u304b\u8b70\u8ad6\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u6298\u306b\u306f\u6cd5\u5236\u5c40\u9577\u5b98\u7b49\u304c\u7b54\u5f01\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u653f\u4ee4\u30fb\u7701\u4ee4\u3078\u306e\u59d4\u4efb\u304c\u554f\u984c\u3068\u306a\u308a\u3001\u88c1\u5224\u4f8b\u3067\u305d\u306e\u4e3b\u5f35\u304c\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000 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#000000;\">\u63a7\u8a34\u5be9<\/span>\u3000\u5927\u962a\u9ad8\u88c1\u662d\u548c43\u5e74\uff16\u670828\u65e5\uff08\u884c\u96c619\u5dfb\uff16\u53f71130\u9801\u3001\u5224\u4f8b\u6642\u5831523\u53f731\u9801\u3001\u5224\u4f8b\u30bf\u30a4\u30e0\u30ba223\u53f7179\u9801\uff09<\/li>\n<\/ul>\n<p>\u6b8b\u5ff5\u306a\u304c\u3089\u3001\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u306f\u516c\u958b\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u305d\u3053\u3067\u4e8b\u6848\u306e\u6982\u7565\u3092\u3053\u3053\u3067\u7d39\u4ecb\u3057\u306a\u304c\u3089\u9032\u3081\u3066\u3044\u304f\u3002<\/p>\n<p>\u4e0b\u7d1a\u5be9\u306e\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u53b3\u683c\u306a\u610f\u5473\u3067\u5224\u4f8b\u3068\u547c\u3079\u308b\u304b\u306f\u7591\u554f\u3055\u308c\u3064\u3064\u3082\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u7279\u306b\u591a\u304f\u307f\u3089\u308c\u308b\u59d4\u4efb\u7acb\u6cd5\u306a\u3044\u3057\u306f\u53d7\u4efb\u653f\u4ee4\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u6b63\u9762\u304b\u3089\u53d6\u308a\u7d44\u3093\u3060\u753b\u671f\u7684\u306a\u88c1\u5224\u4f8b\u3067\u3042\u308b\u3068\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\uff08\u6751\u4e95\u6b63\u300c\u6cd5\u5f8b\u3068\u653f\u4ee4\u300d\u79df\u7a0e\u5224\u4f8b\u767e\u9078\uff08\u5225\u518a\u30b8\u30e5\u30ea\u30b9\u30c817\u53f7\uff0914\u9801\uff09\u88c1\u5224\u4f8b\u3067\u3042\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u306f\u3001\u662d\u548c40\u5e74\u306b\u4e00\u65b0\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306f\u65e7\u6cd5\u4e0b\u306e\u4e8b\u6848\u3067\u3042\u308b\u3002<\/p>\n<p>\u65e7\u6cd5\u4e0b\u306b\u304a\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/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><span style=\"text-decoration: underline;\"><strong>\u6cd5\u4eba\u7a0e\u6cd5<\/strong><\/span>\uff08\u5f53\u6642\uff09<\/p>\n<p>\u7b2c\uff18\u6761<br \/>\n\u6cd5\u4eba\u7a0e\u6cd5\u306e\u8ab2\u7a0e\u6a19\u6e96\u306f\u3001<span style=\"text-decoration: underline;\">\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u53ca\u3073\u6e05\u7b97\u6240\u5f97\u306e\u91d1\u984d<\/span>\u306b\u3088\u308b\u3002<br \/>\n\uff08\u662d\u548c37\u5e74\u304b\u3089\u306f\u4e0b\u7dda\u90e8\u304c\u4ee5\u4e0b\u306b\u5909\u308f\u308b\u3002<br \/>\n\u300c\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u53ca\u3073\u9000\u8077\u5e74\u91d1\u7a4d\u7acb\u91d1\u306e\u984d\u4e26\u3073\u306b\u6e05\u7b97\u6240\u5f97\u306e\u91d1\u984d\u300d\uff09<\/p>\n<p>\u7b2c\uff19\u6761\uff11\u9805<br 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underline;\"><strong>\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<\/strong><\/span>\uff08\u662d\u548c34\u5e74\u653f\u4ee4\u7b2c86\u53f7\u3002\u73fe\u884c\u3068\u7570\u306a\u308a\u3001\u300c\u65bd\u884c\u898f\u5247\u300d\u3067\u3042\u308b\u304c\u3001\u653f\u4ee4\u3067\u3042\u308b\u3002\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u7b2c10\u6761\u306e\uff13\u7b2c\uff16\u9805<\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u306e\u7bc0\u306b\u304a\u3044\u3066\u4f7f\u7528\u4eba\u3068\u3057\u3066\u306e\u8077\u52d9\u3092\u6709\u3059\u308b\u5f79\u54e1\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5f79\u54e1\u4ee5\u5916\u306e\u5f79\u54e1\u3067\u3001\u90e8\u9577\u3001\u8ab2\u9577\u305d\u306e\u4ed6\u6cd5\u4eba\u306e\u4f7f\u7528\u4eba\u3068\u3057\u3066\u306e\u8077\u5236\u4e0a\u306e\u5730\u4f4d\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u5e38\u6642\u4f7f\u7528\u4eba\u3068\u3057\u3066\u306e\u8077\u52d9\u306b\u5f93\u4e8b\u3059\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460 \u3000\u793e\u9577\u3001\u526f\u793e\u9577\u3001\u7406\u4e8b\u9577\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u3001\u5c02\u52d9\u53d6\u7de0\u5f79\u3001\u5c02\u52d9\u7406\u4e8b\u3001\u5e38\u52d9\u53d6\u7de0\u5f79\u3001\u5e38\u52d9\u7406\u4e8b\u3001\u6e05\u7b97\u4eba\u305d\u306e\u4ed6\u3053\u308c\u3089\u306e\u8005\u306b\u6e96\u305a\u308b\u5f79\u54e1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461 \u3000\u5408\u540d\u4f1a\u793e\u53ca\u3073\u5408\u8cc7\u4f1a\u793e\u306e\u696d\u52d9\u57f7\u884c\u793e\u54e1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462 \u3000\u76e3\u67fb\u5f79\u53ca\u3073\u76e3\u4e8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\">\u2463 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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>\u5143\u6765\u682a\u4e3b\u304a\u3088\u3073\u540c\u65cf\u95a2\u4fc2\u8005\u3068\u3044\u3048\u3069\u3082\u6cd5\u4eba\u306e\u4f7f\u7528\u4eba\u3068\u306a\u3063\u3066\u305d\u306e\u8077\u52d9\u306b\u5f93\u4e8b\u3059\u308b\u3053\u3068\u306f\u4f55\u7b49\u5dee\u652f\u3048\u306e\u306a\u3044\u3068\u3053\u308d\u3067\u3042\u3063\u3066\u3001\u3053\u308c\u306b\u5bfe\u3057\u4f7f\u7528\u4eba\u8cde\u4e0e\u304c\u652f\u7d66\u3055\u308c\u308c\u3070\u305d\u308c\u306f\u5f53\u7136\u6cd5\u4eba\u304c\u305d\u306e\u6240\u5f97\u3092\u5f97\u308b\u305f\u3081\u306b\u51fa\u640d\u3057\u305f\u6cd5\u4eba\u306e\u5fc5\u8981\u7d4c\u8cbb\u3067\u3042\u3063\u3066\u6cd5\u4eba\u306e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u3053\u306e\u91d1\u984d\u306f\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u9664\u304b\u308c\u308b\u306e\u304c\u5f53\u7136\u3067\u3042\u308b\u3002<\/p>\n<\/div>\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>\u682a\u4e3b\u53ca\u3073\u540c\u65cf\u95a2\u4fc2\u8005\u306f\u6cd5\u4eba\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u3001\u5c02\u52d9\u5e38\u52d9\u53d6\u7de0\u5f79\u7b49\u306e\u5982\u304f\u4ee3\u8868\u6a29\u53c8\u306f\u8868\u898b\u4ee3\u8868\u6a29\u3092\u6709\u3057\u5177\u4f53\u7684\u306a\u6cd5\u4eba\u8077\u52d9\u306e\u57f7\u884c\u3092\u62c5\u5f53\u3059\u308b\u5f79\u54e1\u3068\u306f\u76f4\u3061\u306b\u540c\u4e00\u8996\u3059\u308b\u3053\u3068\u306f\u51fa\u6765\u306a\u3044<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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style=\"text-align: right;\"><span id=\"no1\">\uff08\u7d9a\u304f\uff09<\/span><\/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>\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>\u672c\u8a8c\u306e\u5275\u520a\u4ee5\u6765\u3001\u9577\u304f\u7d9a\u3044\u305f\u672c\u9023\u8f09\u3082\u3001\u3053\u306e\u30c6\u30fc\u30de\u306b\u3064\u3044\u3066\u306e\u691c\u8a0e\u3067\u3001\u6700\u5f8c\u3068\u306a\u3063\u305f\u3002\u9577\u671f\u306b\u308f\u305f\u308a\u7d9a\u3044\u305f\u672c\u9023\u8f09\u3092\u7de0\u3081\u62ec\u308b\u306b\u76f8\u5fdc\u3057\u3044\u3001\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u306f\u4f55\u304b\u300d\u3068\u3044\u3046\u6839\u672c\u7684\u306a\u554f\u984c\u3068\u6700\u3082\u95a2\u4fc2\u3059\u308b\u3001\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u653f\u4ee4\u59d4\u4efb\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u305f\u3044\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":[177,167,181,290],"tags":[465,163,366],"backnumber":[1872],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 23:37:01","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/111697"}],"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=111697"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/111697\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=111697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=111697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=111697"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=111697"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=111697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}