{"id":121645,"date":"2017-04-20T10:19:52","date_gmt":"2017-04-20T01:19:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=121645"},"modified":"2017-04-18T11:58:01","modified_gmt":"2017-04-18T02:58:01","slug":"tax-article-242","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-242\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c42\u56de\u3011\u300c\u653f\u5e9c\u306b\u3088\u308b\u96fb\u5b50\u7533\u544a\u63a8\u9032\u306e\u53d6\u7d44\u307f\u300d\uff0d\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u5b9f\u73fe\u3068\u6cd5\u4eba\u306e\u5229\u7528\u7387100\uff05\u3092\u76ee\u6a19\u306b\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c42\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u653f\u5e9c\u306b\u3088\u308b\u96fb\u5b50\u7533\u544a\u63a8\u9032\u306e\u53d6\u7d44\u307f\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u5b9f\u73fe\u3068\u6cd5\u4eba\u306e\u5229\u7528\u7387100\uff05\u3092\u76ee\u6a19\u306b\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\uff13\u670829\u65e5\u306b\u3001\u653f\u5e9c\u306e<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www8.cao.go.jp\/kisei-kaikaku\/suishin\/meeting\/meeting.html\" target=\"_blank\">\u898f\u5236\u6539\u9769\u63a8\u9032\u4f1a\u8b70<\/a>\uff08\u8b70\u9577\uff1a\u5927\u7530\u5f18\u5b50\u653f\u7b56\u7814\u7a76\u5927\u5b66\u9662\u5927\u5b66\u6559\u6388\uff09\u306f\u3001\u305d\u306e\u5098\u4e0b\u306e\u884c\u653f\u624b\u7d9a\u90e8\u4f1a\uff08\u90e8\u4f1a\u9577\uff1a\u9ad9\u6a4b\u6ecb\u6cd5\u653f\u5927\u5b66\u6cd5\u5b66\u90e8\u6559\u6388\uff09\u306e\u53d6\u308a\u307e\u3068\u3081\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www8.cao.go.jp\/kisei-kaikaku\/suishin\/meeting\/committee\/20170329\/170329honkaigi01.pdf\" target=\"_blank\">\u884c\u653f\u624b\u7d9a\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u306b\u5411\u3051\u3066<\/a>\u300d\u306e\u5831\u544a\u3092\u53d7\u3051\u3001\u884c\u653f\u624b\u7d9a\u30b3\u30b9\u30c8\u524a\u6e1b\u3092\u5de1\u308b\u8b70\u8ad6\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u4f1a\u8b70\u306b\u51fa\u5e2d\u3057\u305f\u5b89\u500d\u9996\u76f8\u306f\u8b70\u8ad6\u3092\u8e0f\u307e\u3048\u3001\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\u305f\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=\"text-indent: 15px; margin-bottom: 3px;\">\u6771\u4eac\u30aa\u30ea\u30f3\u30d4\u30c3\u30af\u30fb\u30d1\u30e9\u30ea\u30f3\u30d4\u30c3\u30af\u3092\u958b\u50ac\u3059\u308b2020\u5e74\u307e\u3067\u306b\u3001\u55b6\u696d\u306e\u8a31\u8a8d\u53ef\u306a\u3069\u4e8b\u696d\u8005\u8ca0\u62c5\u306e\u91cd\u3044\u5206\u91ce\u306b\u3064\u3044\u3066\u3001\u884c\u653f\u624b\u7d9a\u30b3\u30b9\u30c8\u306e20\uff05\u4ee5\u4e0a\u306e\u524a\u6e1b\u3092\u76ee\u6307\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u305d\u3057\u3066\u307e\u305f\u3001\u5168\u3066\u306e\u5206\u91ce\u306b\u3064\u3044\u3066\u3001\u307e\u305a\u884c\u653f\u624b\u7d9a\u3092\u96fb\u5b50\u624b\u7d9a\u306e\u307f\u3067\u5b8c\u7d50\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3002\uff12\u756a\u76ee\u306b\u3001\u540c\u3058\u60c5\u5831\u306f\u4e00\u5ea6\u3060\u3051\u63d0\u51fa\u3059\u308c\u3070\u6e08\u3080\u3053\u3068\u3002\u305d\u3057\u3066\uff13\u756a\u76ee\u306b\u3001\u66f8\u5f0f\u30fb\u69d8\u5f0f\u306f\u7d71\u4e00\u3055\u308c\u305f\u3082\u306e\u3092\u4f7f\u3046\u3053\u3068\u3001\u3068\u3044\u3046\uff13\u3064\u306e\u539f\u5247\u3092\u5fb9\u5e95\u3059\u308b\u3088\u3046\u3001\u3057\u3063\u304b\u308a\u3068\u6307\u793a\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u5404\u7701\u5e81\u306b\u5bfe\u3057\u3066\u306f\u3001\u672c\u5e74\uff16\u6708\u307e\u3067\u306b\u524a\u6e1b\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3001\u516c\u8868\u3059\u308b\u3053\u3068\u3092\u6307\u793a\u3044\u305f\u3057\u307e\u3059\u3002\u898f\u5236\u6539\u9769\u63a8\u9032\u4f1a\u8b70\u306e\u516c\u958b\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3044\u3001\u9032\u6357\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u52a0\u3048\u3066\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u624b\u7d9a\u306b\u3064\u3044\u3066\u3082\u3001\u540c\u3058\u8da3\u65e8\u306e\u624b\u7d9a\u3067\u3042\u3063\u3066\u3082\u81ea\u6cbb\u4f53\u3054\u3068\u306b\u66f8\u5f0f\u30fb\u69d8\u5f0f\u304c\u7570\u306a\u308a\u3001\u591a\u304f\u306e\u4f5c\u696d\u6642\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u3044\u3063\u305f\u5b9f\u614b\u304c\u3042\u308a\u307e\u3059\u3002\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u304a\u3044\u3066\u3082\u3001\u56fd\u306e\u53d6\u7d44\u3068\u9023\u643a\u3057\u3066\u6539\u5584\u3059\u308b\u3088\u3046\u5354\u529b\u3092\u8981\u8acb\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u3053\u3046\u3057\u305f\u53d6\u7d44\u3092\u901a\u3058\u3001\u6211\u304c\u56fd\u3067\u6d3b\u52d5\u3059\u308b\u4f01\u696d\u306e\u751f\u7523\u6027\u5411\u4e0a\u3068\u50cd\u304d\u65b9\u6539\u9769\u3092\u3001\u5f37\u529b\u306b\u5f8c\u62bc\u3057\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u5831\u544a\u66f8\u3067\u306f\u3001\u524a\u6e1b\u76ee\u6a19\u3092\u8a2d\u5b9a\u3057\u3066\u8a08\u753b\u7684\u306a\u53d6\u308a\u7d44\u307f\u3092\u63a8\u9032\u3059\u308b\u3079\u304d\u300c\u91cd\u70b9\u9805\u76ee\u300d\u3068\u3057\u3066\uff19\u9805\u76ee\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u3046\u3061\u306e\uff12\u3064\u304c\u3001\u56fd\u7a0e\u3068\u5730\u65b9\u7a0e\u3067\u3042\u308b\u3002<\/p>\n<p>\uff19\u3064\u306e\u91cd\u70b9\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u524a\u6e1b\u76ee\u6a19\u3068\u3057\u3066\u3001\u4e8b\u696d\u8005\u306e\u4f5c\u696d\u6642\u9593\u30d9\u30fc\u30b9\u3067\u300120\uff05\u524a\u6e1b\u3092\u8a2d\u5b9a\u3057\u305f\u3002\u307e\u305f\u3001\u53d6\u7d44\u671f\u9593\u306f\uff13\u5e74\u3092\u3081\u3069\u3068\u3057\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\uff15\u5e74\u307e\u3067\u8a31\u5bb9\u3055\u308c\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u5b89\u500d\u9996\u76f8\u306e\u6307\u793a\u306b\u3042\u308b\u3088\u3046\u306b\u3001\u91cd\u70b9\u5206\u91ce\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u7701\u5e81\u304c\u672c\u5e74\uff16\u6708\u672b\u307e\u3067\u306b\u57fa\u672c\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3001\uff17\u6708\u4ee5\u964d\u3001\u884c\u653f\u624b\u7d9a\u90e8\u4f1a\u304c\u305d\u306e\u57fa\u672c\u8a08\u753b\u306b\u3064\u3044\u3066\u5e45\u5e83\u304f\u70b9\u691c\u3092\u3057\u3001\u5fc5\u8981\u306a\u6539\u5584\u3092\u6c42\u3081\u3001\u5404\u7701\u304c\u5e73\u621030\u5e74\uff13\u6708\u307e\u3067\u306b\u57fa\u672c\u8a08\u753b\u3092\u6539\u5b9a\u3059\u308b\u3068\u3044\u3046\u30d7\u30ed\u30bb\u30b9\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fd\u7a0e\u53ca\u3073\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #333399;\">\u2460<\/span>\u7a0e\u52d9\u8a34\u8a1f\u306b\u304a\u3051\u308b\u7acb\u8a3c\u8cac\u4efb\u304c\u3001\u901a\u5e38\u3001\u8ab2\u7a0e\u5f53\u5c40\u5074\u306b\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3001<span style=\"color: #333399;\">\u2461<\/span>\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5b9f\u65bd\u3001\u56fd\u969b\u7684\u79df\u7a0e\u56de\u907f\u3078\u306e\u5bfe\u5fdc\u7b49\u306b\u4f34\u3044\u3001\u4eca\u5f8c\u3001\u4e8b\u696d\u8005\u306e\u4e8b\u52d9\u8ca0\u62c5\u306e\u5927\u5e45\u306a\u5897\u52a0\u304c\u4e0d\u53ef\u907f\u3067\u3042\u308b\u3053\u3068\u3092\u8003\u616e\u3057\u3001\u4e0a\u8a18\u306e\u4e00\u5f8b\u306e\u524a\u6e1b\u76ee\u6a19\u3067\u306f\u306a\u304f\u3001\u6b21\u306e\u3088\u3046\u306a\u76ee\u6a19\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/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:#006400;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u25b7<\/span>\u56fd\u7a0e<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u304c\u5b9f\u73fe\u3055\u308c\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u5927\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u96fb\u5b50\u7533\u544a\uff08e\u2010Tax\uff09\u306e\u5229\u7528\u7387100\uff05\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u4e2d\u5c0f\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u96fb\u5b50\u7533\u544a\uff08e\u2010Tax\uff09\u306e\u5229\u7528\u738785\uff05\u4ee5\u4e0a\u3002\u306a\u304a\u3001\u5c06\u6765\u7684\u306b\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u304c\u5b9f\u73fe\u3055\u308c\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u96fb\u5b50\u7533\u544a\uff08e\u2010Tax\uff09\u306e\u5229\u7528\u7387100\uff05\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:#800000;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #800000;\">\u25b7<\/span>\u5730\u65b9\u7a0e<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u304c\u5b9f\u73fe\u3055\u308c\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u5927\u6cd5\u4eba\u306e\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u96fb\u5b50\u7533\u544a\uff08eLTAX\uff09\u306e\u5229\u7528\u7387100\uff05\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u4e2d\u5c0f\u6cd5\u4eba\u306e\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u96fb\u5b50\u7533\u544a\uff08eLTAX\uff09\u306e\u5229\u7528\u738770\uff05\u4ee5\u4e0a\u3002\u306a\u304a\u3001\u5c06\u6765\u7684\u306b\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u304c\u5b9f\u73fe\u3055\u308c\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u96fb\u5b50\u7533\u544a\uff08eLTAX\uff09\u306e\u5229\u7528\u7387100\uff05\u3002<\/p>\n<\/div>\n<p>\u5e73\u621027\u5e74\u5ea6\u306b\u304a\u3044\u3066\u6cd5\u4eba\u7a0e\u7533\u544a\u306e75.4\uff05\u304c\u96fb\u5b50\u7533\u544a\uff08e\u2010Tax\uff09\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u3046\u3061\u5927\u898f\u6a21\u6cd5\u4eba\u306e\u5229\u7528\u7387\u306f52.1\uff05\u306b\u3068\u3069\u307e\u3063\u3066\u3044\u308b\u3002\u307e\u305f\u5730\u65b9\u6cd5\u4eba\uff12\u7a0e\uff08\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\uff09\u306e\u96fb\u5b50\u7533\u544a\uff08eLTAX\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u3088\u3046\u3084\u304f\u5e73\u621027\u5e74\uff14\u6708\u306b\u5168\u3066\u306e\u5730\u65b9\u56e3\u4f53\u304c\u63a5\u7d9a\u3057\u305f\u3068\u3044\u3046\u72b6\u6cc1\u3082\u3042\u308a\u3001\u5229\u7528\u7387\u306f56.1\uff05\u3067\u3042\u308b\u3002\u4eca\u56de\u306e\u6570\u5024\u76ee\u6a19\u306f\u3001\u7d0d\u7a0e\u5b9f\u52d9\u306b\u5927\u304d\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u3082\u305f\u3089\u3059\u3082\u306e\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u3059\u3067\u306b\u3001\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u3067\u3082\u3001<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/zeicho\/2016\/28zen9kai.html\" target=\"_blank\">\u672c\u5e74\uff11\u670827\u65e5\u306e\u7b2c\uff19\u56de\u7dcf\u4f1a<\/a>\u3067\u3001\uff14\u6708\u4e0b\u65ec\uff5e\uff15\u6708\u4e0a\u65ec\u9803\u306b\u304b\u3051\u3066\u3001<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/zeicho\/2016\/28zen9kai7.pdf\" target=\"_blank\">\u59d4\u54e1\u306e\u6d77\u5916\u6d3e\u9063\u3092\u5b9f\u65bd<\/a>\u3059\u308b\u3053\u3068\u3092\u6c7a\u3081\u305f\u304c\u3001\u305d\u306e\u8da3\u65e8\u306f\u3001\u7d4c\u6e08\u6d3b\u52d5\u306eICT\u5316\u3084\u591a\u69d8\u5316\u3092\u8e0f\u307e\u3048\u3001\u7a0e\u52d9\u624b\u7d9a\u306e\u5229\u4fbf\u6027\u5411\u4e0a\u53ca\u3073\u9069\u6b63\u516c\u5e73\u306a\u8ab2\u7a0e\u306e\u5b9f\u73fe\u306b\u5411\u3051\u305f\u691c\u8a0e\u306e\u305f\u3081\u3001\u8af8\u5916\u56fd\u306b\u304a\u3051\u308b\u53d6\u7d44\u307f\u3092\u53c2\u8003\u3068\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5404\u56fd\u306e\u7d0d\u7a0e\u5b9f\u52d9\u306b\u4fc2\u308b\u8af8\u5236\u5ea6\u3084\u305d\u306e\u5b9f\u969b\u306e\u904b\u7528\u306b\u3064\u3044\u3066\u8abf\u67fb\u3092\u884c\u3046\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308a\u3001\u4eca\u56de\u306e\u898f\u5236\u6539\u9769\u63a8\u9032\u4f1a\u8b70\u306e\u53d6\u7d44\u307f\u3068\u65b9\u5411\u6027\u306f\u4e00\u81f4\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u898b\u3089\u308c\u308b\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>\u300c\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\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>\uff13\u670829\u65e5\u306b\u3001\u653f\u5e9c\u306e\u898f\u5236\u6539\u9769\u63a8\u9032\u4f1a\u8b70\uff08\u8b70\u9577\uff1a\u5927\u7530\u5f18\u5b50\u653f\u7b56\u7814\u7a76\u5927\u5b66\u9662\u5927\u5b66\u6559\u6388\uff09\u306f\u3001\u305d\u306e\u5098\u4e0b\u306e\u884c\u653f\u624b\u7d9a\u90e8\u4f1a\uff08\u90e8\u4f1a\u9577\uff1a\u9ad9\u6a4b\u6ecb\u6cd5\u653f\u5927\u5b66\u6cd5\u5b66\u90e8\u6559\u6388\uff09\u306e\u53d6\u308a\u307e\u3068\u3081\u300c\u884c\u653f\u624b\u7d9a\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u306b\u5411\u3051\u3066\u300d\u306e\u5831\u544a\u3092\u53d7\u3051\u3001\u884c\u653f\u624b\u7d9a\u30b3\u30b9\u30c8\u524a\u6e1b\u3092\u5de1\u308b\u8b70\u8ad6\u3092\u884c\u3063\u305f\u3002<br \/>\n\u4f1a\u8b70\u306b\u51fa\u5e2d\u3057\u305f\u5b89\u500d\u9996\u76f8\u306f\u8b70\u8ad6\u3092\u8e0f\u307e\u3048\u3001\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\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":[177,167,181,290],"tags":[332,628,437],"backnumber":[1890],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-08 04:53:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/121645"}],"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=121645"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/121645\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=121645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=121645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=121645"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=121645"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=121645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}