{"id":116349,"date":"2017-02-16T10:15:17","date_gmt":"2017-02-16T01:15:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=116349"},"modified":"2017-02-15T17:40:53","modified_gmt":"2017-02-15T08:40:53","slug":"income-article-240","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-240\/","title":{"rendered":"\u91d1\u878d\u30fb\u6295\u8cc7\u5546\u54c1\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\uff3132\u3011\u300c\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u30fb\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306e\u6cd5\u4eba\u8a72\u5f53\u6027\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\uff3132\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u30fb\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306e\u6cd5\u4eba\u8a72\u5f53\u6027\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\u3001\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u5dde\u306e\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306b\u6295\u8cc7\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u30fb\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306f\u5916\u56fd\u6cd5\u4eba\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3068\u306e\u6700\u9ad8\u88c1\u5224\u6c7a\u304c\u51fa\u3055\u308c\u305f\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u305d\u306e\u5224\u6c7a\u306e\u8a73\u7d30\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\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>\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u30fb\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306e\u6cd5\u4eba\u8a72\u5f53\u6027\u304c\u4e89\u308f\u308c\u305f\u4e8b\u6848\u306b\u3064\u3044\u3066\u3001\u5e73\u621027\u5e74\uff17\u670817\u65e5\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306f\u4e0b\u7d1a\u5be9\uff08\u540d\u53e4\u5c4b\u9ad8\u7b49\u88c1\u5224\u6240\uff09\u306e\u5224\u65ad\u3092\u8986\u3057\u3066\u3001\u65e5\u672c\u306e\u79df\u7a0e\u6cd5\u4e0a\u306e\u5916\u56fd\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3068\u306e\u5224\u793a\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u30fb\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306e\u79df\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u3092\u3081\u3050\u3063\u3066\u306f\u3001\u985e\u4f3c\u306e\u4e8b\u6848\u306b\u3064\u3044\u3066\u6771\u4eac\u3001\u540d\u53e4\u5c4b\u3001\u5927\u962a\u306e\u4e0b\u7d1a\u5be9\u3067\u5224\u65ad\u304c\u5206\u304b\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6700\u7d42\u7684\u306b\u306f\u3001\u6700\u9ad8\u88c1\u306b\u304a\u3044\u3066\u3001\u5916\u56fd\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3068\u306e\u7d50\u8ad6\u4ed8\u3051\u304c\u306a\u3055\u308c\u307e\u3057\u305f\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\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u5dde\u306e\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u4e8b\u6848\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6LPS\u4e8b\u6848\u300d\uff09\u3067\u306f\u3001\u65e5\u672c\u306e\u500b\u4eba\u3067\u3042\u308b\u7d0d\u7a0e\u8005\u304c\u3001\u53d7\u8a17\u9280\u884c\u3068\u306e\u4fe1\u8a17\u5951\u7d04\u3092\u4ecb\u3057\u3066\u6295\u8cc7\u3057\u305f\u7c73\u56fd\u6240\u5728\u306e\u5404\u5efa\u7269\u306e\u8cb8\u4ed8\u306b\u95a2\u3059\u308b\u6240\u5f97\u3092\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u3057\u3066\u3001\u305d\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u7b49\u306b\u3088\u308b\u640d\u76ca\u901a\u7b97\u3092\u3057\u3066\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3001\u5f53\u8a72\u6240\u5f97\u306f\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u8a72\u5f53\u305b\u305a\u6e1b\u4fa1\u511f\u5374\u8cbb\u7b49\u306e\u640d\u76ca\u901a\u7b97\u306f\u8a31\u3055\u308c\u306a\u3044\u3068\u3057\u3066\u3001\u8ab2\u7a0e\u5e81\u306b\u3088\u308a\u51e6\u5206\u304c\u884c\u308f\u308c\u305f\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u5e81\u306e\u51e6\u5206\u306b\u5bfe\u3057\u3066\u7d0d\u7a0e\u8005\u306f\u4e0d\u670d\u7533\u7acb\u3066\u3092\u884c\u3044\u307e\u3057\u305f\u304c\u3001\u540d\u53e4\u5c4b\u4e0d\u670d\u5be9\u5224\u6240\u306f\u672c\u4ef6\u306eLPS\u304b\u3089\u8acb\u6c42\u4eba\u306b\u914d\u5206\u3055\u308c\u305f\u640d\u76ca\u306f\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u8a72\u5f53\u305b\u305a\u3001\u96d1\u6240\u5f97\u3067\u3042\u308b\u3068\u306e\u88c1\u6c7a\u3092\u884c\u3044\u3001\u7d0d\u7a0e\u8005\u306f\u5f53\u8a72\u88c1\u6c7a\u3092\u4e0d\u670d\u3068\u3057\u3066\u539f\u51e6\u5206\u306e\u53d6\u6d88\u8a34\u8a1f\u306b\u53ca\u3093\u3060\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u4ef6LPS\u4e8b\u6848\u3067\u4e89\u70b9\u3068\u306a\u3063\u305f\u7d44\u5408\u4e8b\u696d\u304b\u3089\u751f\u3058\u305f\u4e0d\u52d5\u7523\u6295\u8cc7\u640d\u5931\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621017\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5e73\u621018\u5e74\u4ee5\u5f8c\u306e\u500b\u4eba\u306e\u6240\u5f97\u7533\u544a\u4e0a\u3001\u751f\u3058\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u3001\u7d44\u5408\u4e8b\u696d\u306b\u3088\u308b\u4e2d\u53e4\u4e0d\u52d5\u7523\u7b49\u6295\u8cc7\u306e\u7bc0\u7a0e\u30b9\u30ad\u30fc\u30e0\u306f\u5b9f\u8cea\u7684\u306b\u5c01\u3058\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\uff08<a title=\"\u91d1\u878d\u30fb\u6295\u8cc7\u5546\u54c1\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\uff3130\u3011\u300c\u500b\u4eba\u304c\u4efb\u610f\u7d44\u5408\u5951\u7d04\u3092\u901a\u3058\u3066\u4e0d\u52d5\u7523\u306b\u6295\u8cc7\u3092\u3059\u308b\u5834\u5408\u306e\u640d\u5931\u306e\u8a8d\u8b58\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-235\/\" target=\"_blank\"><span style=\"text-decoration: underline;\">\u3010\uff3130\u3011<\/span><\/a>\u53c2\u7167\uff09\u3002\u672c\u4ef6LPS\u4e8b\u6848\u306f\u5e73\u621017\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u7533\u544a\u306b\u4fc2\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e0b\u7d1a\u5be9\u5224\u6c7a\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u672c\u4ef6LPS\u4e8b\u6848\u306e\u88c1\u5224\u306b\u304a\u3044\u3066\u306f\u3001LPS\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u640d\u76ca\u901a\u7b97\u3092\u3081\u3050\u3063\u3066\u3001\u4e3b\u306b\uff13\u70b9\uff08<span style=\"color: #800080;\">\u2460<\/span>\u672c\u4ef6\u5404LPS\u306e\u79df\u7a0e\u6cd5\u4e0a\u306e\u6cd5\u4eba\u8a72\u5f53\u6027\u3001<span style=\"color: #800080;\">\u2461<\/span>\u672c\u4ef6\u5404LPS\u306e\u79df\u7a0e\u6cd5\u4e0a\u306e\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u8a72\u5f53\u6027\u3001<span style=\"color: #800080;\">\u2462<\/span>\u672c\u4ef6\u5404\u5efa\u7269\u306e\u8cb8\u4ed8\u3051\u304b\u3089\u751f\u3058\u305f\u640d\u76ca\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u8a72\u5f53\u6027\uff09\u304c\u4e89\u70b9\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><span style=\"color: #800080;\">\u2460<\/span>\u306e\u6cd5\u4eba\u8a72\u5f53\u6027\u5224\u65ad\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u52dd\u8a34\u3068\u306a\u3063\u305f\u5224\u6c7a\uff08\u6771\u4eac\u5730\u88c1\uff08\u5e73\u621023\u5e74\uff17\u670819\u65e5\uff09\u3001\u540d\u53e4\u5c4b\u5730\u88c1\uff08\u5e73\u621023\u5e7412\u670814\u65e5\uff09\u3001\u540d\u53e4\u5c4b\u9ad8\u88c1\uff08\u5e73\u621025\u5e74\uff11\u670824\u65e5\uff09\uff09\u3067\u306f\u3001\u8a2d\u7acb\u6e96\u62e0\u6cd5\u306b\u304a\u3051\u308b\u6cd5\u4eba\u683c\u4ed8\u4e0e\u306e\u6709\u7121\u306b\u52a0\u3048\u3066\u3001\u640d\u76ca\u5e30\u5c5e\u4e3b\u4f53\u3068\u3057\u3066\u306e\u8a2d\u7acb\u76ee\u7684\u3092\u3082\u5224\u65ad\u57fa\u6e96\u3068\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u306e\u539f\u544a\u306e\u4e3b\u5f35\u3092\u8a8d\u3081\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7d0d\u7a0e\u8005\u6557\u8a34\u3068\u306a\u3063\u305f\u3001\u6771\u4eac\u9ad8\u88c1\uff08\u5e73\u621025\u5e74\uff13\u670813\u65e5\uff09\u53ca\u3073\u5927\u962a\u5730\u88c1\uff08\u5e73\u621022\u5e7412\u670817\u65e5\uff09\u3001\u5927\u962a\u9ad8\u88c1\uff08\u5e73\u621025\u5e74\uff14\u670825\u65e5\uff09\u306e\u5224\u6c7a\u3067\u306f\u3001LPS\u306b\u4ed8\u4e0e\u3055\u308c\u308b\u6a29\u5229\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u6301\u5206\u306e\u6027\u683c\u3001\u5ddeLPS\u6cd5\u53ca\u3073\u672c\u4ef6LPS\u5951\u7d04\u306b\u3088\u308b\u672c\u4ef6\u5404LPS\u306e\u7ba1\u7406\u30fb\u904b\u55b6\u306e\u898f\u5b9a\u7b49\u304b\u3089\u3001\u5ddeLPS\u6cd5\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u305f\u672c\u4ef6\u5404LPS\u306f\u3001\u69cb\u6210\u54e1\u304b\u3089\u72ec\u7acb\u3057\u305f\u6cd5\u7684\u4e3b\u4f53\u3068\u3057\u3066\u5b58\u5728\u3057\u3001\u6a29\u5229\u7fa9\u52d9\u306e\u5e30\u5c5e\u4e3b\u4f53\u3068\u306a\u308b\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308a\u3001\u5ddeLPS\u6cd5\u306b\u57fa\u3065\u304d\u8a2d\u7acb\u3055\u308c\u305fLPS\u304c\u300cseparate legal entity\u300d\u3068\u306a\u308b\u3068\u898f\u5b9a\u3059\u308b\u5ddeLPS\u6cd5201\u6761\uff08\uff42\uff09\u306e\u898f\u5b9a\u306f\u3001\u5ddeLPS\u6cd5\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u308bLPS\u3092\u6cd5\u4eba\u3068\u3059\u308b\u65e8\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u89e3\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u306e\u5224\u793a\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6700\u9ad8\u88c1\u5224\u6c7a\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u4eca\u822c\u306e\u6700\u9ad8\u88c1\u5224\u6c7a\u3067\u306f\u3001\u65e5\u672c\u306e\u79df\u7a0e\u6cd5\u306b\u5b9a\u3081\u308b\u5916\u56fd\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u307e\u305a\u3001<span style=\"color: #ff6600;\">\u2460<\/span>\u5f53\u8a72\u7d44\u7e54\u4f53\u306b\u4fc2\u308b\u8a2d\u7acb\u6839\u62e0\u6cd5\u4ee4\u306e\u898f\u5b9a\u306e\u6587\u8a00\u3084\u6cd5\u5236\u306e\u4ed5\u7d44\u307f\u304b\u3089\u3001\u5f53\u8a72\u7d44\u7e54\u4f53\u304c\u5f53\u8a72\u5916\u56fd\u306e\u6cd5\u4ee4\u306b\u304a\u3044\u3066\u65e5\u672c\u6cd5\u4e0a\u306e\u6cd5\u4eba\u306b\u76f8\u5f53\u3059\u308b\u6cd5\u7684\u5730\u4f4d\u3092\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u308b\u304b\u5426\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u3053\u308c\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6b21\u306b\u3001<span style=\"color: #ff6600;\">\u2461<\/span>\u5f53\u8a72\u7d44\u7e54\u4f53\u306e\u8a2d\u7acb\u6839\u62e0\u6cd5\u4ee4\u306e\u898f\u5b9a\u306e\u5185\u5bb9\u3084\u8da3\u65e8\u7b49\u304b\u3089\u3001\u5f53\u8a72\u7d44\u7e54\u4f53\u304c\u6a29\u5229\u7fa9\u52d9\u306e\u5e30\u5c5e\u4e3b\u4f53\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u304b\u5426\u304b\u3092\u691c\u8a0e\u3057\u3066\u5224\u65ad\u3059\u3079\u304d\u3001\u3068\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u30fb\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306b\u3064\u3044\u3066\u306f\u3001\u307e\u305a<span style=\"color: #ff6600;\">\u2460<\/span>\u306b\u3064\u3044\u3066\u3001\u5ddeLPS\u6cd5\u306e\u898f\u5b9a\u305d\u306e\u4ed6\u95a2\u9023\u6cd5\u4ee4\u306e\u6587\u8a00\u7b49\u3092\u53c2\u7167\u3057\u3066\u3082\u3001\u672c\u4ef6LPS\u304c\u30c7\u30e9\u30a6\u30a7\u30a2\u5dde\u6cd5\u306b\u304a\u3044\u3066\u65e5\u672c\u6cd5\u4e0a\u306e\u6cd5\u4eba\u306b\u76f8\u5f53\u3059\u308b\u6cd5\u7684\u5730\u4f4d\u3092\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u53c8\u306f\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u7591\u7fa9\u306e\u306a\u3044\u7a0b\u5ea6\u306b\u660e\u767d\u3067\u3042\u308b\u3068\u306f\u3044\u3044\u96e3\u3044\u3053\u3068\u3001\u6b21\u306b<span style=\"color: #ff6600;\">\u2461<\/span>\u306b\u3064\u3044\u3066\u306f\u3001LPS\u306b\u4ed8\u4e0e\u3055\u308c\u308b\u6a29\u5229\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u6301\u5206\u306e\u6027\u683c\u3001\u5ddeLPS\u6cd5\u53ca\u3073\u672c\u4ef6LPS\u5951\u7d04\u306b\u3088\u308b\u672c\u4ef6LPS\u306e\u7ba1\u7406\u30fb\u904b\u55b6\u306e\u898f\u5b9a\u7b49\u304b\u3089\u3001\u672c\u4ef6LPS\u306f\u3001\u81ea\u3089\u6cd5\u5f8b\u884c\u70ba\u306e\u5f53\u4e8b\u8005\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u304b\u3064\u3001\u305d\u306e\u6cd5\u5f8b\u52b9\u679c\u304c\u672c\u4ef6LPS\u306b\u5e30\u5c5e\u3059\u308b\u3082\u306e\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\u3001\u6a29\u5229\u7fa9\u52d9\u306e\u5e30\u5c5e\u4e3b\u4f53\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3001\u3068\u3057\u3066\u3001\u5916\u56fd\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3068\u306e\u7d50\u8ad6\u306b\u5230\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u672c\u4ef6LPS\u6700\u9ad8\u88c1\u5224\u6c7a\u306e\u5b9f\u52d9\u4e0a\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u672c\u4ef6LPS\u306e\u4e8b\u6848\u3067\u4e89\u308f\u308c\u305f\u3001\u500b\u4eba\u7d44\u5408\u54e1\u306b\u304a\u3051\u308b\u7d44\u5408\u4e8b\u696d\u304b\u3089\u751f\u3058\u305f\u4e0d\u52d5\u7523\u6295\u8cc7\u640d\u5931\u306e\u6240\u5f97\u901a\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621017\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u640d\u5931\u306e\u6240\u5f97\u901a\u7b97\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u672c\u4ef6\u6700\u9ad8\u88c1\u5224\u6c7a\u306b\u3088\u308a\u3001\u7d44\u5408\u3092\u901a\u3058\u305f\u4e0d\u52d5\u7523\u7b49\u6295\u8cc7\u306e\u640d\u5931\u3092\u5229\u7528\u3057\u305f\u30b9\u30ad\u30fc\u30e0\u81ea\u4f53\u306b\u5927\u304d\u306a\u5f71\u97ff\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u30c7\u30e9\u30a6\u30a7\u30a2LPS\u306f\u7c73\u56fd\u6295\u8cc7\u306b\u969b\u3057\u3066\u306e\u4e00\u822c\u7684\u306a\u30d3\u30fc\u30af\u30eb\u3067\u3042\u308b\u305f\u3081\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u53d6\u6271\u3044\u7b49\u3001\u305d\u306e\u4ed6\u306e\u7a0e\u52d9\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\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\u3001\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u5dde\u306e\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306b\u6295\u8cc7\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u30fb\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306f\u5916\u56fd\u6cd5\u4eba\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3068\u306e\u6700\u9ad8\u88c1\u5224\u6c7a\u304c\u51fa\u3055\u308c\u305f\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u305d\u306e\u5224\u6c7a\u306e\u8a73\u7d30\u3092\u6559\u3048\u3066\u304f\u3060\u3055\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":[190,177,167,181,290],"tags":[602,498,503,397,519],"backnumber":[1881],"series":[915],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 11:50:56","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/116349"}],"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=116349"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/116349\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=116349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=116349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=116349"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=116349"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=116349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}