{"id":114401,"date":"2017-01-06T19:29:46","date_gmt":"2017-01-06T10:29:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=114401"},"modified":"2017-01-06T19:33:27","modified_gmt":"2017-01-06T10:33:27","slug":"inheritance-report-51","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-51\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u8ca1\u7523\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u304c\u7b2c\u4e00\u9806\u4f4d\u306b\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u8ca1\u7523\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u304c\u7b2c\u4e00\u9806\u4f4d\u306b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/20161222taikou.pdf\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\uff08\u5e73\u621028\u5e7412\u670822\u65e5\u95a3\u8b70\u6c7a\u5b9a\uff09\u3067\u306f\u3001\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/20161222taikou.pdf#page=44\" target=\"_blank\">\u8cc7\u7523\u8ab2\u7a0e \uff0d \u305d\u306e\u4ed6\u306e\u4e8b\u9805<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u8ca1\u7523\u306e\u9806\u4f4d\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\u306e\u9806\u4f4d\u306b\u3064\u3044\u3066\u3001\u682a\u5f0f\u3001\u793e\u50b5\u53ca\u3073\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u7b49\u306e\u53d7\u76ca\u8a3c\u5238\u306e\u3046\u3061\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u7b49\u3092\u56fd\u50b5\u53ca\u3073\u4e0d\u52d5\u7523\u7b49\u3068\u540c\u9806\u4f4d\uff08\u7b2c\u4e00\u9806\u4f4d\uff09\u3068\u3057\u3001\u7269\u7d0d\u8ca1\u7523\u306e\u7bc4\u56f2\u306b\u6295\u8cc7\u8a3c\u5238\u7b49\u306e\u3046\u3061\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u7b49\u3092\u52a0\u3048\u3001\u3053\u308c\u3089\u306b\u3064\u3044\u3066\u3082\u7b2c\u4e00\u9806\u4f4d\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u73fe\u884c\u5236\u5ea6\u306b\u304a\u3051\u308b\u7269\u7d0d\u9806\u4f4d<\/strong><\/h4>\n<p>\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\u306f\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u984d\u306e\u8ab2\u7a0e\u4fa1\u683c\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u76f8\u7d9a\u8ca1\u7523\uff08\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u3092\u542b\u307f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8d08\u4e0e\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u3092\u9664\u304f\uff09\u306e\u3046\u3061\u3001\u6b21\u8868\u306b\u63b2\u3052\u308b\u8ca1\u7523\u53ca\u3073\u9806\u4f4d\u306b\u3088\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/sokuho-H29taikobutsunoh1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114404\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/sokuho-H29taikobutsunoh1-1.png\" alt=\"\u9806\u3000\u4f4d\t\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\u306e\u7a2e\u985e \u7b2c1\u9806\u4f4d\t\u2460\u3000\u56fd\u50b5\u3001\u5730\u65b9\u50b5\u3001\u4e0d\u52d5\u7523\u3001\u8239\u8236\u3001\u7279\u5b9a\u767b\u9332\u7f8e\u8853\u54c1 \t\u2461\u3000\u4e0d\u52d5\u7523\u306e\u3046\u3061\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e \u7b2c2\u9806\u4f4d\t\u2462\u3000\u793e\u50b5\u3001\u682a\u5f0f\u3001\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u53c8\u306f\u8cb8\u4ed8\u4fe1\u8a17\u306e\u53d7\u76ca\u8a3c\u5238 \t\u2463\u3000\u682a\u5f0f\u306e\u3046\u3061\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e \u7b2c3\u9806\u4f4d\t\u2464\u3000\u52d5\u7523\" width=\"785\" height=\"264\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/sokuho-H29taikobutsunoh1-1.png 785w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/sokuho-H29taikobutsunoh1-1-300x100.png 300w\" sizes=\"(max-width: 785px) 100vw, 785px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u300c\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u300d\u3068\u306f\u3001\u4ed6\u306b\u7269\u7d0d\u306b\u5145\u3066\u308b\u3079\u304d\u9069\u5f53\u306a\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u8ca1\u7523\u306e\u3053\u3068\u3092\u3044\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6539\u6b63\u6848\u306b\u3088\u308b\u7269\u7d0d\u9806\u4f4d<\/strong><\/h4>\n<p>\u5192\u982d\u306b\u7d39\u4ecb\u3057\u305f\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6848\u306b\u3088\u308b\u3068\u3001\u7269\u7d0d\u304c\u8a8d\u3081\u3089\u308c\u308b\u8ca1\u7523\u306e\u9806\u4f4d\u306f\u6b21\u8868\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/sokuho-H29taikobutsunoh1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114405\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/sokuho-H29taikobutsunoh1-2.png\" alt=\"\u9806\u3000\u4f4d\t\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\u306e\u7a2e\u985e \u7b2c1\u9806\u4f4d\t\u2460\u3000\u56fd\u50b5\u3001\u5730\u65b9\u50b5\u3001\u4e0d\u52d5\u7523\u3001\u8239\u8236\u3001\u7279\u5b9a\u767b\u9332\u7f8e\u8853\u54c1 \u3000\u3000\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u682a\u5f0f\u3001\u793e\u50b5\u3001\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u6295\u8cc7\u8a3c\u5238\u7b49\u306e\u53d7\u76ca\u8a3c\u5238 \t\u2461\u3000\u4e0d\u52d5\u7523\u306e\u3046\u3061\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e \u7b2c2\u9806\u4f4d\t\u2462\u3000\u975e\u4e0a\u5834\u306e\u682a\u5f0f\u3001\u793e\u50b5\u3001\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u53c8\u306f\u8cb8\u4ed8\u4fe1\u8a17\u306e\u53d7\u76ca\u8a3c\u5238 \t\u2463\u3000\u682a\u5f0f\u306e\u3046\u3061\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e \u7b2c3\u9806\u4f4d\t\u2464\u3000\u52d5\u7523\" width=\"786\" height=\"388\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/sokuho-H29taikobutsunoh1-2.png 786w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/sokuho-H29taikobutsunoh1-2-300x148.png 300w\" sizes=\"(max-width: 786px) 100vw, 786px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\u73fe\u884c\u3067\u306f\u3059\u3079\u3066\u304c\u7b2c\uff12\u9806\u4f4d\u3067\u3042\u3063\u305f\u682a\u5f0f\u7b49\u304c\u3001\u300c\u4e0a\u5834\u300d\u3068\u300c\u975e\u4e0a\u5834\u300d\u306b\u533a\u5225\u3055\u308c\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306f\u7b2c\uff11\u9806\u4f4d\u3068\u306a\u308a\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306f\u7b2c\uff12\u9806\u4f4d\u306e\u307e\u307e\u3068\u3055\u308c\u308b\u3002\u305d\u3057\u3066\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u7bc4\u56f2\u306b\u6295\u8cc7\u8a3c\u5238\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u304c\u52a0\u3048\u3089\u308c\u308b\u3002<\/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\u203b\uff09<\/span>\u3000\u300c\u6295\u8cc7\u8a3c\u5238\u300d\u3068\u306f\u91d1\u878d\u6a5f\u95a2\u304c\u767a\u884c\u3059\u308b\u50b5\u5238\u3067\u3001\u682a\u5f0f\u306e\u3088\u3046\u306b\u3044\u3064\u3067\u3082\u58f2\u8cb7\u304c\u3067\u304d\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u7279\u5fb4\u3068\u3057\u3066\u306f\u6295\u8cc7\u4fe1\u8a17\u3068\u540c\u69d8\u3001\u57fa\u6e96\u4fa1\u683c\u306e\u5024\u4e0a\u304c\u308a\u3092\u671f\u5f85\u3057\u3066\u6295\u8cc7\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u3067\u306f\u96e3\u3057\u304b\u3063\u305f\u69d8\u3005\u306a\u5bfe\u8c61\u6307\u6a19\u306b\u9023\u52d5\u3059\u308b\u5546\u54c1\u304c\u3042\u308b\u304c\u3001\u8cc7\u7523\u306e\u88cf\u4ed8\u3051\u304c\u306a\u3044\u305f\u3081\u3001\u767a\u884c\u5143\u306e\u91d1\u878d\u6a5f\u95a2\u304c\u7d4c\u55b6\u7834\u7dbb\u3057\u305f\u5834\u5408\u306e\u4fe1\u7528\u30ea\u30b9\u30af\u306f\u6295\u8cc7\u5bb6\u304c\u8ca0\u3046\u3053\u3068\u3068\u306a\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u6539\u6b63\u306e\u65bd\u884c\u6642\u671f\u306f\u672a\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6539\u6b63\u306e\u80cc\u666f<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306f\u3001<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/28\/sonota\/20160831-3\/01.pdf#page=14\" target=\"_blank\">\u91d1\u878d\u5e81\u304c\u8981\u671b\u3057\u3066\u3044\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u898b\u76f4\u3057<\/a>\u306b\u7aef\u3092\u767a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u73fe\u884c\u306e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8a55\u4fa1\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u76f8\u7d9a\u6642\u70b9\u306e\u6642\u4fa1\u3067\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u76f8\u7d9a\u6642\u304b\u3089\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306e\u671f\u9593\u306e\u4fa1\u683c\u5909\u52d5\u30ea\u30b9\u30af\u304c\u8003\u616e\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u3053\u306e\u305f\u3081\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306f\u4fa1\u683c\u5909\u52d5\u30ea\u30b9\u30af\u306e\u4f4e\u3044\u9810\u91d1\u3084\u50b5\u5238\u306a\u3069\u306e\u4ed6\u306e\u8cc7\u7523\u3068\u6bd4\u3079\u3066\u4e0d\u5229\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u6295\u8cc7\u5bb6\u306e\u682a\u5f0f\u96e2\u308c\u304c\u52a9\u9577\u3055\u308c\u3066\u3044\u308b\u3068\u306e\u6307\u6458\u304c\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306e\u898b\u76f4\u3057\u3092\u8981\u671b\u3057\u3066\u3044\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460\u3000<\/span>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u6642\u304b\u3089\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306e\u4fa1\u683c\u5909\u52d5\u30ea\u30b9\u30af\u3092\u8003\u616e\u3057\u305f\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u76f8\u7d9a\u6642\u4ee5\u5f8c\u3001\u901a\u5e38\u60f3\u5b9a\u3055\u308c\u308b\u4fa1\u683c\u5909\u52d5\u30ea\u30b9\u30af\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u3066\u4fa1\u683c\u304c\u8457\u3057\u304f\u4e0b\u843d\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u8a55\u4fa1\u306e\u7279\u4f8b\u3092\u8a2d\u3051\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u7269\u7d0d\u9806\u4f4d\u306b\u3064\u3044\u3066\u3001\u7b2c\u4e00\u9806\u4f4d\uff08\u56fd\u50b5\u30fb\u5730\u65b9\u50b5\u30fb\u4e0d\u52d5\u7523\u30fb\u8239\u8236\uff09\u306e\u8cc7\u7523\u3068\u540c\u7b49\u3068\u306a\u308b\u3088\u3046\u3001\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u4eca\u56de\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001\u4e0a\u8a18\u9805\u76ee\u306e\u3046\u3061<span style=\"color: #cd853f;\">\u2462<\/span>\u304c\u5b9f\u73fe\u3055\u308c\u305f\u5f62\u3067\u3042\u308b\u304c\u3001\u4ed6\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3082\u4eca\u5f8c\u3001\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u304f\u304b\u3069\u3046\u304b\u6ce8\u8996\u3057\u3066\u3044\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a href=\"https:\/\/www.nta.go.jp\/taxanswer\/sozoku\/4214.htm\" title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.4214\uff09<\/a>\u300d<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u300c\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\uff08\u5e73\u621028\u5e7412\u670822\u65e5\u95a3\u8b70\u6c7a\u5b9a\uff09\u3067\u306f\u3001\u300c\u8cc7\u7523\u8ab2\u7a0e\u3000\uff0d\u3000\u305d\u306e\u4ed6\u306e\u4e8b\u9805\u300d\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u8ca1\u7523\u306e\u9806\u4f4d\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\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":[370,191,177,167,179,289],"tags":[406,646],"backnumber":[1875],"series":[897],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 05:53:09","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/114401"}],"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=114401"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/114401\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=114401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=114401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=114401"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=114401"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=114401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}