{"id":121412,"date":"2017-04-20T10:20:17","date_gmt":"2017-04-20T01:20:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=121412"},"modified":"2025-09-29T19:13:27","modified_gmt":"2025-09-29T10:13:27","slug":"international-article-69","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-69\/","title":{"rendered":"\u3053\u308c\u304b\u3089\u306e\u56fd\u969b\u7a0e\u52d9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5909\u5316\u3059\u308b\u56fd\u969b\u7a0e\u52d9\u306e\u7126\u70b9\u300d"},"content":{"rendered":"

\u3053\u308c\u304b\u3089<\/span>\u306e<\/span>\u56fd\u969b\u7a0e\u52d9<\/strong><\/h3>\n

\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n

\u300c\u5909\u5316\u3059\u308b\u56fd\u969b\u7a0e\u52d9\u306e\u7126\u70b9\u300d<\/strong><\/h4>\n

 <\/p>\n

\u65e9\u7a32\u7530\u5927\u5b78\u5927\u5b66\u9662\u4f1a\u8a08\u7814\u7a76\u79d1 \u6559\u6388
\n\u9752\u5c71\u3000\u6176\u4e8c<\/strong><\/p>\n

 <\/p>\n

<\/div>\n

\uff11\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306e\u9032\u5c55\u3068\u7a0e\u5236<\/strong><\/h4>\n
<\/div>\n

\u8fd1\u5e74\u306e\u7d4c\u6e08\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306e\u7279\u5fb4\u306f\u3001\u2460<\/span>\u56fd\u969b\u7d4c\u6e08\u53d6\u5f15\u306e\u62c5\u3044\u624b\u3067\u3042\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u9593\u306e\u6fc0\u3057\u3044\u7af6\u4e89\u3068\u3001\u2461<\/span>\u56fd\u969b\u53d6\u5f15\u306b\u304a\u3051\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u6bd4\u91cd\u306e\u62e1\u5927\u3067\u3042\u308b\u3002<\/p>\n

\u3053\u308c\u3089\uff12\u3064\u306e\u9032\u5c55\u306f\u3001\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u6709\u52b9\u6027\u306b\u6df1\u523b\u306a\u7591\u554f\u3092\u5448\u3059\u308b\u8981\u56e0\u3068\u306a\u3063\u305f\u3002<\/p>\n

\u3059\u306a\u308f\u3061\u3001\u524d\u8005\u306e\u8981\u56e0\u304b\u3089\u306f\u3001\u5404\u56fd\u306e\u8ca1\u653f\u4e3b\u6a29\u306e\u4e0b\u3067\u5354\u8abf\u304c\u5341\u5206\u306b\u9032\u5c55\u3057\u306a\u3044\u6240\u5f97\u8ab2\u7a0e\u6cd5\u5236\u306e\u826f\u3044\u3068\u3053\u308d\u53d6\u308a\u3092\u3059\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u3001\u4e8b\u696d\u4f53\u306e\u7acb\u5730\u9078\u629e\u306a\u3069\u3092\u5229\u7528\u3057\u3066\u4e8c\u91cd\u975e\u8ab2\u7a0e\u3092\u72d9\u3046\u30a2\u30b0\u30ec\u30c3\u30b7\u30d6\u306a\u79df\u7a0e\u56de\u907f\u884c\u52d5\u3092\u62e1\u5927\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u3067\u3042\u308a\u3001\u307e\u305f\u5f8c\u8005\u306e\u8981\u56e0\u304b\u3089\u306f\u3001IT\u6280\u8853\u3084\u4eba\u7684\u8cc7\u6e90\u306a\u3069\u306e\u4ed8\u52a0\u4fa1\u5024\u306e\u56fd\u5883\u3092\u8d8a\u3048\u308b\u79fb\u8ee2\u53d6\u5f15\uff08\u5c02\u9580\u7684\u5f79\u52d9\u63d0\u4f9b\u3084\u7121\u5f62\u8cc7\u7523\u306e\u4f9b\u4e0e\u7b49\uff09\u306b\u5bfe\u3059\u308b\u4f1d\u7d71\u7684\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u786c\u76f4\u6027\u3092\u5229\u7528\u3057\u305f\u6e90\u6cc9\u5730\u56fd\u3067\u306e\u8ab2\u7a0e\u6f0f\u308c\u72d9\u3044\u306e\u30b9\u30ad\u30fc\u30e0\u3092\u8dcb\u6248\u3055\u305b\u3066\u304d\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n

\u3053\u308c\u3089\uff12\u3064\u306e\u8ab2\u984c\u306b\u5bfe\u3057\u3001\u4f01\u696d\u306e\u5065\u5168\u306a\u56fd\u969b\u7af6\u4e89\u6761\u4ef6\u3092\u53d6\u308a\u623b\u3057\u3001\u304b\u3064\u3001\u7a0e\u6e90\u3092\u4fb5\u98df\u3055\u308c\u305f\u56fd\u306b\u6b63\u5f53\u306a\u7a0e\u53ce\u3092\u56de\u5fa9\u3055\u305b\u308b\u76ee\u7684\u3067\u53d6\u308a\u7d44\u307e\u308c\u3066\u304d\u305f\u306e\u304c\u3001G20\/OECD\u306b\u3088\u308b\u300cBEPS\uff08\u7a0e\u6e90\u6d78\u98df\u30fb\u5229\u76ca\u79fb\u8ee2\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u300d\u3068\u300c\u7a0e\u306e\u900f\u660e\u6027\u3092\u4fc3\u9032\u3059\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u300d\u3067\u3042\u3063\u305f\u3002<\/p>\n

\u4e21\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u30012015\uff5e2016\u5e74\u306b\u304b\u3051\u3066\u56fd\u969b\u5354\u8abf\u306e\u4e0b\u306b\u5b9f\u884c\u3059\u308b\u51e6\u65b9\u7b8b\u3092\u307e\u3068\u3081\u305f\u5831\u544a\u66f8\u3092\u63a1\u629e\u3057\u3001\u73fe\u5728\u306f\u3001\u5f37\u529b\u306a\u653f\u6cbb\u7684\u306a\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\u306b\u57fa\u3065\u304d\u3001\u5404\u56fd\u304c\u7a0e\u5236\u6539\u6b63\u3084\u6761\u7d04\u6539\u5b9a\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u3002<\/p>\n

\u3053\u308c\u3089\u306b\u3088\u308a\u3001\u7b2c\uff12\u6b21\u5927\u6226\u5f8c\u7d0470\u5e74\u306b\u308f\u305f\u3063\u3066\u541b\u81e8\u3057\u3066\u304d\u305f\u300c\u65e7OECD\u578b\u30ec\u30b8\u30fc\u30e0\u300d\u3068\u3082\u547c\u3076\u3079\u304d\u56fd\u969b\u8ab2\u7a0e\u306e\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u304c\u3001\u5b9f\u4f53\u6cd5\u3068\u624b\u7d9a\u6cd5\u306e\u4e21\u9762\u3067\u5927\u5e45\u306b\u66f4\u65b0\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002<\/p>\n

\u672c\u9023\u8f09\u3067\u306f\u4eca\u5f8c\u3001\u65b0\u3057\u3044\u56fd\u969b\u8ab2\u7a0e\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u9805\u76ee\u5225\u306b\u9806\u6b21\u7d39\u4ecb\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308a\u3001\u521d\u56de\u3067\u306f\u3001\u307e\u305a\u4e21\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6539\u9769\u7406\u5ff5\u306e\u30a8\u30c3\u30bb\u30f3\u30b9\u3092\u6982\u8aac\u3059\u308b\u3002<\/p>\n

 <\/p>\n

<\/div>\n

\uff12\u3000\u56fd\u969b\u7684\u79df\u7a0e\u56de\u907f\u9632\u6b62\u306b\u5411\u3051\u305f\u7a0e\u5236\u306e\u8abf\u548c<\/strong><\/h4>\n
<\/div>\n

BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3001\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306b\u5bfe\u3059\u308b\u8010\u4e45\u529b\u52a3\u5316\u304c\u76ee\u7acb\u3064\u300c\u65e7OECD\u578b\u30ec\u30b8\u30fc\u30e0\u300d\u306e\u4e3b\u3068\u3057\u3066\u5b9f\u4f53\u6cd5\u306b\u7740\u76ee\u3057\u305f\u30aa\u30fc\u30d0\u30fc\u30db\u30fc\u30eb\u4f5c\u696d\u3067\u3042\u308b\u3002<\/p>\n

\u5b9f\u4f53\u6cd5\u30eb\u30fc\u30eb\u3067\u306f\u3001\u7279\u306b\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u9032\u5c55\u306b\u3088\u308b\u30b5\u30fc\u30d3\u30b9\u30fb\u7121\u5f62\u8cc7\u7523\u53d6\u5f15\u306e\u5909\u5bb9\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u898b\u76f4\u3057\u306b\u7126\u70b9\u3092\u5f53\u3066\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u7a0e\u5236\u306a\u3069\u306e\u6291\u6b62\u63aa\u7f6e\u4e26\u3073\u306b\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u3078\u306e\u5bfe\u5fdc\u63aa\u7f6e\u7b49\u306b\u3064\u304d\u6539\u6b63\u6848\u3092\u63d0\u793a\u3057\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u6539\u6b63\u6848\u306e\u63d0\u793a\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u5404\u56fd\u306e\u79df\u7a0e\u653f\u7b56\u306e\u30cb\u30e5\u30a2\u30f3\u30b9\u306e\u9055\u3044\u3092\u5c0a\u91cd\u3057\u3066\u3001\u4e00\u672c\u5316\u3057\u305f\u51e6\u65b9\u7b8b\u306e\u307f\u306a\u3089\u305a\u3001\u300c\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u300d\u3084\u53c2\u7167\u3059\u3079\u304d\u300c\u5171\u901a\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3092\u63d0\u793a\u3057\u306a\u304c\u3089\u3001\u305d\u306e\u4e2d\u3067\u4e00\u5b9a\u306e\u9078\u629e\u80a2\u3092\u5404\u56fd\u306b\u8a31\u5bb9\u3059\u308b\u65b9\u5f0f\u3082\u9805\u76ee\u306b\u3088\u3063\u3066\u306f\u63a1\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n

\u306a\u304a\u3001\u904e\u53bb\uff11\u4e16\u7d00\u306b\u308f\u305f\u3063\u3066\u56fd\u969b\u8ab2\u7a0e\u306e\u57fa\u672c\u7406\u5ff5\u3068\u3057\u3066\u4fe1\u5949\u3055\u308c\u3066\u304d\u305f\u300c\u72ec\u7acb\u4f01\u696d\u539f\u5247\u300d\u53ca\u3073\u300c\u4e8b\u696d\u6240\u5f97\u306e\u95be\u5024\u3068\u3057\u3066\u306e\u6052\u4e45\u7684\u65bd\u8a2d\u8981\u4ef6\u300d\u305d\u306e\u3082\u306e\u306f\u4fdd\u6301\u3055\u308c\u3066\u304a\u308a\u3001\u30eb\u30fc\u30eb\u306e\u66f4\u65b0\u306f\u305d\u306e\u5b9f\u65bd\u306b\u5411\u3051\u305f\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u8ffd\u52a0\u3084\u4fee\u6b63\u3067\u3042\u308b\u3068\u6574\u7406\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u5185\u5bb9\u3092\u8a73\u7d30\u306b\u691c\u8a3c\u3059\u308b\u3068\u3001\u4e00\u822c\u7684\u306a\u5229\u5b50\u63a7\u9664\u5236\u9650\u306e\u5c0e\u5165\u3084\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u304a\u3051\u308b\u6240\u5f97\u76f8\u5fdc\u6027\u57fa\u6e96\u306e\u5c0e\u5165\u3001\u66f4\u306b\u306f\u3001\u629c\u672c\u7684\u306a\u6761\u7d04\u6feb\u7528\u9632\u6b62\u898f\u5b9a\u306e\u5e38\u5099\u5316\u306a\u3069\u3001\u4f1d\u7d71\u7684\u8ab2\u7a0e\u7406\u8ad6\u306e\u5916\u5ef6\u3092\u306f\u307f\u51fa\u3059\u63d0\u6848\u3082\u591a\u304f\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u8fd1\u5e74\u3067\u306f\u6700\u5927\u898f\u6a21\u306e\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u66f4\u65b0\u30d1\u30c3\u30b1\u30fc\u30b8\u3068\u8a55\u4fa1\u3067\u304d\u3088\u3046\u3002<\/p>\n

\u4f75\u305b\u3066\u3001\u79df\u7a0e\u56de\u907f\u306b\u3088\u308b\u7a0e\u6e90\u6d78\u98df\u30ea\u30b9\u30af\u306e\u6e2c\u5b9a\u6750\u6599\u3092\u63d0\u4f9b\u3057\u4e0a\u8a18\u65b0\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u9069\u7528\u3092\u53ef\u80fd\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u56fd\u5225\u4e8b\u696d\u4f53\u7d4c\u55b6\u60c5\u5831\u3084\u8ab2\u7a0e\u5f53\u5c40\u306b\u3088\u308b\u30eb\u30fc\u30ea\u30f3\u30b0\u306e\u958b\u793a\u3082\u65b0\u305f\u306b\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n

\u3053\u308c\u3089\u306e\u60c5\u5831\u958b\u793a\u306f\u3001\u305d\u306e\u5f8c\u306e\u8ab2\u7a0e\u5f53\u5c40\u306b\u3088\u308b\u30a2\u30af\u30b7\u30e7\u30f3\u767a\u52d5\u306b\u3068\u3063\u3066\u4e0d\u53ef\u6b20\u306e\u524d\u63d0\u6761\u4ef6\u3068\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u3001\uff12\u5e74\u4ee5\u5185\u306e\u7d1b\u4e89\u89e3\u6c7a\u3092\u7d04\u675f\u3059\u3079\u3057\u3068\u3059\u308b\u52e7\u544a\u3068\u4e26\u3073\u3001\u5b9f\u4f53\u6cd5\u52e7\u544a\u306b\u8a31\u5bb9\u3055\u308c\u3066\u3044\u308b\u9078\u629e\u306e\u5e45\u3092\u542b\u307e\u306a\u3044\u300c\u30df\u30cb\u30de\u30e0\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u300d\u3068\u3044\u3046\u5f37\u529b\u306a\u52e7\u544a\u5f62\u5f0f\u3092\u3068\u3063\u3066\u3044\u308b\u3002<\/p>\n

 <\/p>\n

<\/div>\n

\uff13\u3000\u7d0d\u7a0e\u8005\u306e\u7a0e\u52d9\u60c5\u5831\u306e\u900f\u660e\u5316<\/strong><\/h4>\n
<\/div>\n

2016\u5e74\uff14\u6708\u306b\u5b58\u5728\u304c\u516c\u8868\u3055\u308c\u305f\u30d1\u30ca\u30de\u6587\u66f8\u3067\u306f\u3001\u5916\u56fd\u6295\u8cc7\u5bb6\u306e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u4e8b\u696d\u4f53\u306e\u8a2d\u7acb\u30fb\u7ba1\u7406\u306b\u304b\u304b\u308b\u6cd5\u52d9\u30fb\u8ca1\u52d9\u60c5\u5831\u304c\u6d41\u51fa\u3057\u3001\u4f4e\u8ab2\u7a0e\u56fd\u4e8b\u696d\u4f53\u3078\u306e\u5b9f\u4f53\u3092\u6b20\u304f\u6295\u8cc7\u3092\u5229\u7528\u3057\u305f\u79df\u7a0e\u8a08\u753b\u306e\u30ea\u30b9\u30af\u3092\u5168\u4e16\u754c\u306b\u3001\u6539\u3081\u3066\u8b66\u544a\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n

\u6298\u3057\u3082\u3001\u7c73\u56fd\u5e02\u6c11\u306b\u3088\u308b\u30b9\u30a4\u30b9UBS\u53e3\u5ea7\u3092\u5229\u7528\u3057\u305f\u8131\u7a0e\u30b9\u30ad\u30e3\u30f3\u30c0\u30eb\uff082008\u5e74\uff09\u306b\u7aef\u3092\u767a\u3057\u305f\u7c73\u56fd\u306e\u5916\u56fd\u53e3\u5ea7\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6cd5\u65bd\u884c\u3092\u304d\u3063\u304b\u3051\u306b\u3001OECD\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u30d5\u30a9\u30fc\u30e9\u30e0\u306b\u304a\u3044\u3066\u3001\u5916\u56fd\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u306b\u5411\u3051\u305f\u5408\u610f\u304c\u9054\u6210\u3055\u308c\u3001\u7d04100\u304b\u56fd\u306b\u3088\u308a2018\u5e74\u304b\u3089\u306e\u60c5\u5831\u4ea4\u63db\u958b\u59cb\u304c\u671f\u5f85\u3055\u308c\u308b\u72b6\u6cc1\u3067\u3042\u3063\u305f\u3002<\/p>\n

\u6211\u304c\u56fd\u3092\u542b\u3081\u305f\u4e3b\u8981\u56fd\u3067\u306f\u60c5\u5831\u4ea4\u63db\u306b\u5fc5\u8981\u306a\u56fd\u5185\u6cd5\u6539\u6b63\u3092\u3059\u3067\u306b\u7d42\u3048\u3066\u304a\u308a\u3001\u4ea4\u63db\u60c5\u5831\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u78ba\u4fdd\u306b\u5411\u3051\u305f\u6280\u8853\u7684\u624b\u5f53\u3066\u3082\u884c\u308f\u308c\u3001\u73fe\u5728\u5b9f\u65bd\u3092\u5f85\u3064\u3070\u304b\u308a\u3067\u3042\u308b\u3002<\/p>\n

\u5bcc\u88d5\u8005\u306b\u3088\u308b\u6d77\u5916\u3078\u306e\u6295\u8cc7\u3092\u4ecb\u5728\u3059\u308b\u91d1\u878d\u53e3\u5ea7\u306e\u53d6\u5f15\u60c5\u5831\u306e\u53d6\u5f97\u306b\u969b\u3057\u3066\u306f\u3001\u30b9\u30a4\u30b9\u306b\u307f\u3089\u308c\u305f\u9280\u884c\u79d8\u5bc6\u306e\u56fd\u5185\u6cd5\u7684\u5236\u7d04\u3084\u6761\u7d04\u306e\u4e0d\u5099\u3001\u66f4\u306b\u306f\u5354\u8abf\u3057\u305f\u57f7\u884c\u4f53\u5236\u306e\u4e0d\u5099\u306b\u3088\u308a\u3001\u4e0d\u5f53\u306a\u79df\u7a0e\u8a08\u753b\u3092\u9632\u6b62\u3059\u308b\u4e0a\u3067\u6df1\u523b\u306a\u969c\u5bb3\u306b\u9577\u3044\u9593\u76f4\u9762\u3057\u3066\u304d\u305f\u3002<\/p>\n

\u4eca\u56de\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3068\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u79df\u7a0e\u56de\u907f\u3092\u9632\u6b62\u3059\u308bBEPS\u52e7\u544a\u3068\u4e26\u3093\u3067\u3001\u9ad8\u984d\u6240\u5f97\u8005\u306e\u56fd\u5883\u8d8a\u3048\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306e\u60c5\u5831\u7aef\u7dd2\u304c\u8ab2\u7a0e\u5f53\u5c40\u306b\u5e38\u5099\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u3051\u3093\u5236\u52b9\u679c\u306f\u7d76\u5927\u306a\u3082\u306e\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n

 <\/p>\n

<\/div>\n

\uff14\u3000\u5f53\u9762\u306e\u8ab2\u984c<\/strong><\/h4>\n
<\/div>\n

\u201cSo far, so good\u201d\u3067\u9032\u884c\u3057\u3066\u304d\u305f\u4e0a\u8a18\u306e\u65b0\u3057\u3044\u56fd\u969b\u5354\u8abf\u306e\u6f6e\u6d41\u306b\u3001\u6700\u8fd1\u5f71\u3092\u5dee\u3059\u5146\u5019\u304c\u8868\u308c\u305f\u3002\u300c\u6b27\u5dde\u306b\u304a\u3051\u308b\u82f1\u56fd\u306eEU\u96e2\u8131\u5f8c\u306e\u7a0e\u5236\u5354\u8abf\u300d\u3068\u300c\u7c73\u56fd\u306b\u304a\u3051\u308b\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u306e\u7a0e\u5236\u6539\u9769\u300d\u306e\u884c\u65b9\u3067\u3042\u308b\u3002<\/p>\n

\u3044\u305a\u308c\u3082\u3001\u81ea\u56fd\u30d5\u30a1\u30fc\u30b9\u30c8\u306e\u653f\u7b56\u3092\u63b2\u3052\u3066\u30b0\u30ed\u30fc\u30d0\u30eb\u5354\u8abf\u304b\u3089\u96e2\u8131\u3059\u308b\u30d9\u30af\u30c8\u30eb\u306b\u5411\u304b\u3046\u61f8\u5ff5\u304c\u3042\u308a\u3001\u305b\u3063\u304b\u304f\u9054\u6210\u3055\u308c\u305f\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u306e\u5b9f\u73fe\u3092\u56f0\u96e3\u306b\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002\u305d\u308c\u306b\u52a0\u3048\u3066\u3001\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3092\u821e\u53f0\u3068\u3057\u305f\u7c73\u56fd\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u79df\u7a0e\u8a08\u753b\u306b\u5bfe\u3059\u308bEU\u59d4\u54e1\u4f1a\u306e\u8ab2\u7a0e\u6a29\u306e\u9061\u53ca\u9069\u7528\u306f\u3001\u56fd\u969b\u7684\u306a\u7a0e\u6e90\u7372\u5f97\u7af6\u4e89\u3078\u8ee2\u5316\u3059\u308b\u30ea\u30b9\u30af\u3082\u5185\u5305\u3057\u3066\u3044\u308b\u3002<\/p>\n

\u4e21\u5730\u57df\u3092\u4e3b\u8981\u5e02\u5834\u3068\u3057\u3066\u30b0\u30ed\u30fc\u30d0\u30eb\u30d3\u30b8\u30cd\u30b9\u3092\u5c55\u958b\u3059\u308b\u6211\u304c\u56fd\u4f01\u696d\u3078\u306e\u5f71\u97ff\u306f\u7121\u8996\u3067\u304d\u305a\u3001\u5f53\u5206\u306e\u9593\u52d5\u5411\u3092\u6ce8\u8996\u3059\u308b\u5fc5\u8981\u304c\u3042\u308d\u3046\u3002<\/p>\n

\uff08\u4e86\uff09<\/p>\n

\n\t\t

\u6b21\u56de\u306f\uff16\u6708\u306e\u63b2\u8f09\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

\u8fd1\u5e74\u306e\u7d4c\u6e08\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306e\u7279\u5fb4\u306f\u3001\u2460\u56fd\u969b\u7d4c\u6e08\u53d6\u5f15\u306e\u62c5\u3044\u624b\u3067\u3042\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u9593\u306e\u6fc0\u3057\u3044\u7af6\u4e89\u3068\u3001\u2461\u56fd\u969b\u53d6\u5f15\u306b\u304a\u3051\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u6bd4\u91cd\u306e\u62e1\u5927\u3067\u3042\u308b\u3002
\n\u3053\u308c\u3089\uff12\u3064\u306e\u9032\u5c55\u306f\u3001\u56fd\u969b\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u6709\u52b9\u6027\u306b\u6df1\u523b\u306a\u7591\u554f\u3092\u5448\u3059\u308b\u8981\u56e0\u3068\u306a\u3063\u305f\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":[216,177,167,181,290],"tags":[480,355,431,723,413],"backnumber":[1890],"series":[883],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-13 06:13:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/121412"}],"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=121412"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/121412\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=121412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=121412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=121412"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=121412"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=121412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}