{"id":112508,"date":"2016-12-15T10:13:53","date_gmt":"2016-12-15T01:13:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=112508"},"modified":"2016-12-14T15:04:51","modified_gmt":"2016-12-14T06:04:51","slug":"tax-article-234","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-234\/","title":{"rendered":"\u3055\u3063\u3068\u8aad\u3081\u308b\uff01\u3000\u5b9f\u52d9\u5fc5\u9808\u306e\uff3b\u91cd\u8981\u7a0e\u52d9\u5224\u4f8b\uff3d\u3000\u3010\u7b2c23\u56de\u3011\u300c\u5ca9\u702c\u4e8b\u4ef6\u300d\uff5e\u6700\u6c7a\u5e73\u621015\u5e74\uff16\u670813\u65e5\u3001\u6771\u4eac\u9ad8\u5224\u5e73\u621011\u5e74\uff16\u670821\u65e5\uff08\u9ad8\u7b49\u88c1\u5224\u6240\u6c11\u4e8b\u5224\u4f8b\u96c652\u5dfb26\u9801\uff09\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: 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border-radius: 10px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\uff0d\u672c\u9023\u8f09\u306e\u8da3\u65e8\uff0d<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u52d9\u5206\u91ce\u306e\u91cd\u8981\u5224\u4f8b\u306e\u8981\u65e8\u3092\u3001\u3067\u304d\u308b\u3060\u3051\u7c21\u5358\u306a\u5f62\u3067\u3054\u7d39\u4ecb\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u7a0e\u52d9\u4e89\u8a1f\u306f\u3001\u8acb\u6c42\u5185\u5bb9\u3084\u4e3b\u5f35\u7acb\u8a3c\u7b49\u304c\u7d30\u304b\u304f\u7169\u96d1\u3068\u306a\u308a\u3084\u3059\u3044\u985e\u578b\u306e\u4e89\u8a1f\u3067\u3042\u308a\u3001\u4e8b\u4ef6\u306e\u6b63\u78ba\u306a\u7406\u89e3\u306e\u305f\u3081\u306b\u306f\u3001\u51e6\u5206\u7d4c\u904e\u306e\u628a\u63e1\u3084\u5224\u6c7a\u6587\u306e\u5341\u5206\u306a\u8aad\u307f\u8fbc\u307f\u7b49\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u304f\u308b\u304c\u3001\u82e5\u624b\u7a0e\u7406\u58eb\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u591a\u5fd9\u306a\u8aad\u8005\u8af8\u6c0f\u304c\u3001\u65e5\u5e38\u696d\u52d9\u3092\u3053\u306a\u3057\u3064\u3064\u5224\u4f8b\u7814\u7a76\u306e\u6642\u9593\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306f\u3001\u5bb9\u6613\u306a\u3053\u3068\u3067\u306f\u306a\u3044\u3067\u3042\u308d\u3046\u3002\u4ed6\u65b9\u3001\u3053\u308c\u304b\u3089\u7a0e\u52d9\u91cd\u8981\u5224\u4f8b\u3092\u77e5\u8b58\u3068\u3057\u3066\u84c4\u7a4d\u3057\u3066\u3044\u3053\u3046\u3068\u3059\u308b\u8005\u306b\u3068\u3063\u3066\u306f\u3001\u8981\u70b9\u306e\u628a\u63e1\u3059\u3089\u56f0\u96e3\u306a\u4e8b\u4ef6\u3082\u6570\u591a\u3044\u3002<\/p>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d5e\u308a\u3001\u6642\u306b\u306f\u5927\u80c6\u306a\u8981\u7d04\u3084\u8a00\u3044\u63db\u3048\u7b49\u3082\u884c\u3063\u3066\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u8aad\u8005\u306e\u65b9\u306b\u3001\u91cd\u8981\u5224\u4f8b\u306e\u6982\u8981\u3092\u7d20\u65e9\u304f\u628a\u63e1\u3057\u3066\u3044\u305f\u3060\u3053\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u4f01\u753b\u8da3\u65e8\u304b\u3089\u3001\u672c\u9023\u8f09\u306b\u304a\u3051\u308b\u89e3\u8aac\u306f\u3001\u81ea\u305a\u3068\u5fc5\u8981\u6700\u4f4e\u9650\u306e\u3082\u306e\u3068\u306a\u308a\u3001\u57fa\u790e\u77e5\u8b58\u306e\u8aac\u660e\u3001\u5224\u4f8b\u306e\u7e4a\u7d30\u306a\u30cb\u30e5\u30a2\u30f3\u30b9\u306e\u7d39\u4ecb\u3001\u591a\u89d2\u7684\u306a\u5206\u6790\u3001\u4e3b\u8981\u306a\u4e89\u70b9\u4ee5\u5916\u306e\u5224\u65ad\u4e8b\u9805\u306e\u7d39\u4ecb\u7b49\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u3082\u591a\u304f\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u3054\u5bb9\u8d66\u3092\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u3088\u308a\u6df1\u3044\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u3067\u304d\u308b\u3060\u3051\u8ad6\u672b\u306b\u304a\u3044\u3066\u4ed6\u7a3f\u3092\u3054\u7d39\u4ecb\u3059\u308b\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #666699;\"><strong>\u25b7\u4eca\u56de\u306e\u984c\u6750<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5ca9\u702c\u4e8b\u4ef6<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff08\u6700\u6c7a\u5e73\u621015\u5e74\uff16\u670813\u65e5\u3001\u6771\u4eac\u9ad8\u5224\u5e73\u621011\u5e74\uff16\u670821\u65e5\uff08\u9ad8\u7b49\u88c1\u5224\u6240\u6c11\u4e8b\u5224\u4f8b\u96c652\u5dfb26\u9801\uff09\uff09<\/strong><\/h5>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p style=\"padding-left: 30px;\"><span style=\"color: #666699;\"><strong>\u300a\u6982\u8981\u300b<\/strong><\/span><\/p>\n<p>\uff38\u306f\u3001\u5730\u4e0a\u3052\u5c4b\u3067\u3042\u308b\uff21\u793e\u306e\u8981\u671b\u306b\u5fdc\u3058\u3001\uff38\u306e\u6240\u6709\u5730\u3092\uff21\u793e\u306b\u8b72\u6e21\u3057\u3001\u4ee3\u66ff\u5730\u3092\uff21\u793e\u304b\u3089\u8cfc\u5165\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3002\u305d\u306e\u969b\u3001<strong>\u2460<\/strong>\uff38\u306f\u305d\u306e\u6240\u6709\u5730\u3092\uff17\u51043,000\u4e07\u5186\u3067\uff21\u793e\u306b\u8b72\u6e21\u3057\u3001<strong>\u2461<\/strong>\uff21\u793e\u306f\u4ee3\u66ff\u5730\uff08\u6642\u4fa1\uff17\u51048,000\u4e07\u5186\uff09\u3092\uff38\u306b\uff14\u51043,000\u4e07\u5186\u3067\u8b72\u6e21\u3057\u3001<strong>\u2462<\/strong>\uff21\u793e\u306f<strong>\u2460<\/strong>\u3068<strong>\u2461<\/strong>\u306e\u76f8\u6bba\u5dee\u91d1\uff13\u5104\u5186\u3092\uff38\u306b\u4ea4\u4ed8\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u305f\u3002\u3053\u308c\u3092\u524d\u63d0\u306b\u3001\uff38\u306f\u3001\u305d\u306e\u6240\u6709\u5730\u306e\u8b72\u6e21\u4fa1\u984d\u3092\uff17\u51043,000\u4e07\u5186\u3068\u3057\u3066\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3057\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\uff39\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u4e0a\u8a18<strong>\u2460<\/strong>\uff5e<strong>\u2462<\/strong>\u306f\u4e0d\u53ef\u5206\u4e00\u4f53\u306e\u88dc\u8db3\u91d1\u4ed8\u4ea4\u63db\u5951\u7d04\u3060\u3068\u3057\u305f\u4e0a\u3001\u58f2\u8cb7\u3067\u306a\u304f\u4ea4\u63db\u3067\u3042\u308c\u3070\u3001\uff38\u306e\u53ce\u5165\u91d1\u984d\u306f\u3001\u4ee3\u66ff\u5730\u306e\u6642\u4fa1\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u4e0a\u8a18\u76f8\u6bba\u5dee\u91d1\u306e\u5408\u8a08\u984d\u3068\u306a\u308b\u304b\u3089\u3001\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306b\u8aa4\u308a\u304c\u3042\u308b\u3068\u3057\u3066\u3001\uff38\u306b\u5bfe\u3057\u66f4\u6b63\u51e6\u5206\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\uff38\u304c\u3053\u306e\u66f4\u6b63\u51e6\u5206\u3092\u4e89\u3063\u305f\u306e\u304c\u672c\u4ef6\u3067\u3042\u308b\u3002<\/p>\n<p>\u9ad8\u88c1\u306f\uff38\u306e\u4e3b\u5f35\u3092\u8a8d\u3081\u3001\u6700\u9ad8\u88c1\u306f\uff39\u7a0e\u52d9\u7f72\u9577\u306e\u4e0a\u544a\u3092\u53d7\u7406\u3057\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #666699;\"><strong>\u300a\u95a2\u4fc2\u56f3\u300b<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/jhuyo-hanrei23-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-112512\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/jhuyo-hanrei23-1.png\" alt=\"\u2460 \u6240\u6709\u5730\u3092\uff17\u51043,000\u4e07\u5186\u3067\u58f2\u5374  \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff38\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff21\u793e  \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000  \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u3000\u3000\u3000 \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 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\u4e07\u5186\u3068\u4e0a\u8a18\u5dee\u91d1\uff13\u5104\u5186\u306e\u5408\u8a0810\u5104 8,000\u4e07\u5186\u3067\u3042\u3063\u305f\u3068\u307f\u308b\u3079\u304d\u3060\u3068 \u3057\u3066\u66f4\u6b63\u51e6\u5206\" width=\"550\" height=\"401\" \/><\/a><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\u25b7\u4e89\u70b9<\/strong><\/span><\/h4>\n<p>\uff38\u6240\u6709\u5730\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u3092\u3044\u304f\u3089\u3068\u307f\u308b\u3079\u304d\u304b\u3002<\/p>\n<\/div>\n<!--more--><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #4682b4;\"><strong>\u25b7\u5224\u6c7a\u8981\u65e8<\/strong><\/span><\/h4>\n<p>\uff38\u6240\u6709\u5730\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306f\uff17\u51043,000\u4e07\u5186\u3067\u3042\u308b\uff08\u672c\u4ef6\u306e\u53d6\u5f15\u306f\u4e0d\u53ef\u5206\u4e00\u4f53\u306e\u88dc\u8db3\u91d1\u4ed8\u4ea4\u63db\u5951\u7d04\u3067\u3042\u308b\u3068\u307f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u3044\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #006400;\"><strong>\u25b7\u8a55\u91c8<\/strong><\/span><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\uff11<\/strong><\/span>\u3000\u4e00\u5be9\u306f\u3001\uff39\u7a0e\u52d9\u7f72\u9577\u306e\u4e3b\u5f35\u3092\u304a\u304a\u3088\u305d\u8a8d\u3081\u305f\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u3059\u306a\u308f\u3061\u3001\u4e00\u5be9\u306f\u3001<span style=\"color: #ff6600;\">\u2460<\/span>\uff38\u6240\u6709\u5730\u306e\u58f2\u8cb7\u306f\u305d\u308c\u81ea\u4f53\u3067\u76ee\u7684\u3092\u9054\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u4ee3\u66ff\u5730\u3092\u53d6\u5f97\u3057\u3001\u3055\u3089\u306b\u5efa\u7269\u5efa\u7bc9\u7b49\u3092\u8cc4\u3048\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u5f97\u3066\u521d\u3081\u3066\u5951\u7d04\u306e\u76ee\u7684\u304c\u9054\u6210\u3055\u308c\u308b\u3082\u306e\u3060\u3063\u305f\u3001<span style=\"color: #ff6600;\">\u2461<\/span>\u4ed6\u65b9\u3001\uff21\u793e\u3068\u3057\u3066\u3082\u3001\u4ee3\u66ff\u5730\u306e\u58f2\u8cb7\u306f\u305d\u308c\u81ea\u4f53\u3067\u76ee\u7684\u3092\u9054\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\uff38\u6240\u6709\u5730\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u76ee\u7684\u304c\u3042\u3063\u305f\u306e\u3067\u3042\u308a\u3001\u4ee3\u66ff\u5730\u306e\u58f2\u8cb7\u4ee3\u91d1\u3082\u3001\uff38\u304c\u5e0c\u671b\u3059\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u304b\u3089\u9006\u7b97\u3057\u3066\u5b9a\u3081\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u3063\u305f\uff08\uff21\u793e\u3068\u3057\u3066\u306f\u3001\u9577\u671f\u7684\u306b\u898b\u3066\u5229\u76ca\u304c\u3042\u308c\u3070\u3088\u304f\u3001\u4ee3\u66ff\u5730\u306e\u58f2\u8cb7\u4ee3\u91d1\u304c\u6642\u4fa1\u3092\u4e0b\u56de\u3063\u3066\u3082\u69cb\u308f\u306a\u304b\u3063\u305f\uff09\u3001\u306a\u3069\u3068\u6307\u6458\u3057\u3066\u3001\u4e00\u9023\u306e\u53d6\u5f15\u306f\u4e0d\u53ef\u5206\u4e00\u4f53\u306e\u88dc\u8db3\u91d1\u4ed8\u4ea4\u63db\u5951\u7d04\u3067\u3042\u3063\u305f\u3068\u8a8d\u5b9a\u3057\u305f\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 10px;\">\u3000\u305d\u306e\u3046\u3048\u3067\u3001\uff38\u6240\u6709\u5730\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\uff39\u7a0e\u52d9\u7f72\u9577\u306e\u4e3b\u5f35\u3069\u304a\u308a\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\uff12<\/strong><\/span>\u3000\u3053\u308c\u306b\u5bfe\u3057\u3001\u4e8c\u5be9\u306f\u3001\u53d6\u5f15\u306e\u7d4c\u904e\u3084\uff38\u30fb\uff21\u793e\u306e\u76ee\u7684\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5be9\u3068\u6982\u306d\u540c\u69d8\u306e\u8a8d\u5b9a\u3092\u3057\u305f\u3082\u306e\u306e\u3001\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u5224\u65ad\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u4e00\u5be9\u3068\u7570\u306a\u308b\u7acb\u5834\u3092\u63a1\u3063\u305f\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u3059\u306a\u308f\u3061\u3001\u53d6\u5f15\u306b\u969b\u3057\u3066\u3001\uff38\u30fb\uff21\u793e\u304c\u3069\u306e\u3088\u3046\u306a\u6cd5\u5f62\u5f0f\u3001\u3069\u306e\u3088\u3046\u306a\u5951\u7d04\u985e\u578b\u3092\u63a1\u7528\u3059\u308b\u304b\u306f\u3001\u5f53\u4e8b\u8005\u9593\u306e\u81ea\u7531\u306a\u9078\u629e\u306b\u4efb\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u88dc\u8db3\u91d1\u4ed8\u4ea4\u63db\u5951\u7d04\u3068\u3044\u3046\u5951\u7d04\u985e\u578b\u3092\u63a1\u7528\u3057\u305f\u65b9\u304c\u5b9f\u4f53\u306b\u3088\u308a\u9069\u5408\u3057\u307e\u305f\u76f4\u622a\u3067\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3082\u306e\u306e\u3001\u3060\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u591a\u5c11\u8fc2\u9060\u3067\u3042\u3063\u3066\u3082\u3001\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u8003\u616e\u3057\u3001\u5404\u5225\u306e\u58f2\u8cb7\u5951\u7d04\u3068\u5404\u58f2\u8cb7\u4ee3\u91d1\u306e\u76f8\u6bba\u3068\u3044\u3046\u6cd5\u5f62\u5f0f\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u8a31\u3055\u308c\u306a\u3044\u3068\u3059\u308b\u6839\u62e0\u306f\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u307e\u305f\u3001\u4e8c\u5be9\u306f\u3001<span style=\"color: #800080;\">\u2460<\/span>\u9078\u629e\u3057\u305f\u6cd5\u5f62\u5f0f\u304c\u4eee\u88c5\u306e\u3082\u306e\u3067\u3001\u771f\u5b9f\u306e\u5408\u610f\u3092\u96a0\u307a\u3044\u3059\u308b\u76ee\u7684\u3067\u63a1\u7528\u3055\u308c\u305f\u3082\u306e\u306a\u306e\u3067\u3042\u308c\u3070\u3001\u5225\u9014\u306e\u7d50\u8ad6\u3092\u63a1\u308a\u5f97\u308b\u304c\u3001\u672c\u4ef6\u3067\u306f\u3001\uff38\u30fb\uff21\u793e\u304c\u3001\u5404\u5225\u306e\u58f2\u8cb7\u5951\u7d04\u3068\u5404\u58f2\u8cb7\u4ee3\u91d1\u306e\u76f8\u6bba\u3068\u3044\u3046\u6cd5\u5f62\u5f0f\u3092\u63a1\u7528\u3059\u308b\u65b9\u304c\u671b\u307e\u3057\u3044\u3068\u5224\u65ad\u3057\u305f\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u3001\u4eee\u88c5\u306e\u3082\u306e\u3067\u3042\u308b\u3068\u306f\u3044\u3048\u306a\u3044\u3001<span style=\"color: #800080;\">\u2461<\/span>\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u4e0b\u3067\u306f\u3001\u6cd5\u5f8b\u306e\u6839\u62e0\u306a\u3057\u306b\u3001\u5f53\u4e8b\u8005\u306e\u9078\u629e\u3057\u305f\u6cd5\u5f62\u5f0f\u3092\u901a\u5e38\u7528\u3044\u3089\u308c\u308b\u6cd5\u5f62\u5f0f\u306b\u5f15\u304d\u76f4\u3057\u8ab2\u7a0e\u3059\u308b\u6a29\u9650\u306f\u3001\u8ab2\u7a0e\u5e81\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3001\u306a\u3069\u3068\u3082\u6307\u6458\u3057\u305f\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 10px;\">\u3000\u305d\u306e\u3046\u3048\u3067\u3001\uff38\u6240\u6709\u5730\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\uff38\u306e\u4e3b\u5f35\u3069\u304a\u308a\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #006400;\"><strong>\uff13<\/strong><\/span>\u3000\u6700\u9ad8\u88c1\u306f\u3001\u304b\u304b\u308b\u4e8c\u5be9\u306e\u5224\u65ad\u3092\u652f\u6301\u3057\u3001\uff39\u7a0e\u52d9\u7f72\u9577\u306e\u4e0a\u544a\u3092\u53d7\u7406\u3057\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\uff14<\/strong><\/span>\u3000\u306a\u304a\u3001\u4e8b\u6848\u306e\u6982\u8981\u3067\u306f\u3001\u58f2\u4e3b\u3092\uff38\uff11\u540d\u3068\u3057\u305f\u304c\u3001\u5b9f\u969b\u306b\u306f\u3001\uff38\u306e\u6bcd\u3082\u58f2\u4e3b\u3068\u306a\u3063\u3066\u3044\u3066\u3001\uff38\u306e\u6bcd\u304c\u6b7b\u4ea1\u3057\u305f\u305f\u3081\u3001\u672c\u4ef6\u306e\u53d6\u5f15\u306b\u3088\u308a\uff38\u306e\u6bcd\u304c\u53d6\u5f97\u3057\u3066\u3044\u305f\u4ee3\u66ff\u5730\u306b\u3064\u3044\u3066\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u9023\u3057\u3066\u3082\u3001\u672c\u4ef6\u306e\u53d6\u5f15\u304c\u58f2\u8cb7\u5951\u7d04\u306a\u306e\u304b\u4ea4\u63db\u5951\u7d04\u306a\u306e\u304b\u304c\u554f\u984c\u3068\u306a\u3063\u305f\u3002\u3054\u8208\u5473\u304c\u3042\u308c\u3070\u3054\u691c\u8a0e\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #cd853f;\"><strong>\u25b7\u5224\u6c7a\u5f8c\u306e\u52d5\u5411\u7b49<\/strong><\/span><\/h4>\n<p>\u672c\u4ef6\u306f\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u89b3\u70b9\u304b\u3089\u3001\u6cd5\u5f8b\u306e\u6839\u62e0\u306a\u3057\u306b\u5f53\u4e8b\u8005\u306e\u9078\u629e\u3057\u305f\u6cd5\u5f62\u5f0f\u3092\u901a\u5e38\u7528\u3044\u3089\u308c\u308b\u6cd5\u5f62\u5f0f\u306b\u5f15\u304d\u76f4\u3057\u8ab2\u7a0e\u3059\u308b\u6a29\u9650\u304c\u8ab2\u7a0e\u5e81\u306b\u306f\u306a\u3044\u3053\u3068\u3092\u6539\u3081\u3066\u6307\u6458\u3057\u305f\u4e8b\u4f8b\u3067\u3042\u308b\u3002<\/p>\n<p>\u8ab2\u7a0e\u5e81\u304c\u3001\u672c\u4ef6\u306e\u3088\u3046\u306a\u51e6\u5206\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u73fe\u5728\u3067\u3082\u307e\u307e\u3042\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002\u8abf\u67fb\u6642\u306b\u6cd5\u5f8b\u4e0a\u306e\u6839\u62e0\u3092\u3088\u304f\u8aac\u660e\u3055\u305b\u3001\u6839\u62e0\u304c\u660e\u77ad\u3067\u306a\u3044\u3053\u3068\u306b\u6c17\u4ed8\u304b\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u51e6\u5206\u3092\u672a\u7136\u306b\u56de\u907f\u3067\u304d\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#7a4171;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #7a4171;\"><strong>\u25b7\u3088\u308a\u8a73\u3057\u304f\u5b66\u3076\u305f\u3081\u306e\u300e\u53c2\u8003\u6587\u732e\u300f<\/strong><\/span><\/h4>\n<ul>\n<li>\u5224\u4f8b\u6642\u58311656\u53f772\u9801<\/li>\n<li>\u5224\u4f8b\u6642\u58311685\u53f733\u9801<\/li>\n<li>\u5224\u4f8b\u30bf\u30a4\u30e0\u30ba1023\u53f7165\u9801<\/li>\n<li>\u5224\u4f8b\u30bf\u30a4\u30e0\u30ba\u81e8\u6642\u5897\u520a1065\u53f7322\u9801<\/li>\n<li>\u30b8\u30e5\u30ea\u30b9\u30c81182\u53f7105\u9801<\/li>\n<li>TAINS\u30b3\u30fc\u30c9\uff1aZ-253-9367\u3001Z-243-8431<\/li>\n<\/ul>\n<\/div>\n<p id=\"no1\" 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>\u300c\u3055\u3063\u3068\u8aad\u3081\u308b\uff01\u3000\u5b9f\u52d9\u5fc5\u9808\u306e\uff3b\u91cd\u8981\u7a0e\u52d9\u5224\u4f8b\uff3d\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/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 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\/>\n\u3057\u304b\u3057\u3001\uff39\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u4e0a\u8a18\u2460\uff5e\u2462\u306f\u4e0d\u53ef\u5206\u4e00\u4f53\u306e\u88dc\u8db3\u91d1\u4ed8\u4ea4\u63db\u5951\u7d04\u3060\u3068\u3057\u305f\u4e0a\u3001\u58f2\u8cb7\u3067\u306a\u304f\u4ea4\u63db\u3067\u3042\u308c\u3070\u3001\uff38\u306e\u53ce\u5165\u91d1\u984d\u306f\u3001\u4ee3\u66ff\u5730\u306e\u6642\u4fa1\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u4e0a\u8a18\u76f8\u6bba\u5dee\u91d1\u306e\u5408\u8a08\u984d\u3068\u306a\u308b\u304b\u3089\u3001\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306b\u8aa4\u308a\u304c\u3042\u308b\u3068\u3057\u3066\u3001\uff38\u306b\u5bfe\u3057\u66f4\u6b63\u51e6\u5206\u3092\u884c\u3063\u305f\u3002<br \/>\n\u305d\u3053\u3067\u3001\uff38\u304c\u3053\u306e\u66f4\u6b63\u51e6\u5206\u3092\u4e89\u3063\u305f\u306e\u304c\u672c\u4ef6\u3067\u3042\u308b\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":[160,163,641],"backnumber":[1873],"series":[953],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 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