{"id":123184,"date":"2017-06-08T10:20:25","date_gmt":"2017-06-08T01:20:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=123184"},"modified":"2017-06-07T15:21:41","modified_gmt":"2017-06-07T06:21:41","slug":"tax-article-246","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-246\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c53\u56de\u3011\u300c\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff12\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c53\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c52\u56de\u3011\u300c\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-241\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2160\u3000\u96d1\u640d\u63a7\u9664\u306e\u610f\u7fa9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 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text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u8c6a\u96ea\u640d\u5931\u8aac<\/strong><br \/>\n\u8c6a\u96ea\u88ab\u5bb3\u306b\u3088\u308b\u640d\u5931\u3092\u8003\u616e\u3057\u3066\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u640d\u5931\u62e1\u5927\u672a\u7136\u9632\u6b62\u8aac<\/strong><br \/>\n\u8c6a\u96ea\u306b\u3088\u308b\u88ab\u5bb3\u3092\u3053\u308c\u4ee5\u4e0a\u62e1\u5927\u3055\u305b\u306a\u3044\u305f\u3081\u306b\u306a\u3055\u308c\u308b\u88ab\u5bb3\u672a\u7136\u9632\u6b62\u8cbb\u7528\u3068\u3057\u3066\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/05\/fukayomi53-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-123186\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/05\/fukayomi53-1.png\" alt=\"\" width=\"871\" height=\"229\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/05\/fukayomi53-1.png 871w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/05\/fukayomi53-1-300x78.png 300w\" sizes=\"(max-width: 871px) 100vw, 871px\" \/><\/a><\/p>\n<p>\u3053\u308c\u3089\u306e\u898b\u89e3\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u4ee5\u4e0b\u78ba\u8a8d\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n<h4>\uff08\uff11\uff09\u3000\u8c6a\u96ea\u640d\u5931\u8aac<\/h4>\n<p>\u7b2c\u4e00\u306b\u3001\u8c6a\u96ea\u81ea\u4f53\u3092\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u3066\u3001\u3053\u306e\u8c6a\u96ea\u306b\u3088\u308b\u640d\u5bb3\u306e\u4e2d\u306b\u3001\u300c\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u300d\u3092\u8aad\u307f\u8fbc\u3080\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u3042\u308b\uff08\u8c6a\u96ea\u640d\u5931\u8aac\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u662d\u548c56\u5e74\uff13\u6708\uff13\u65e5\u4ed8\u3051\u7b2c94\u56de\u56fd\u4f1a\u8846\u8b70\u9662\u30fb\u4e88\u7b97\u59d4\u54e1\u4f1a\u7b2c\uff15\u5206\u79d1\u4f1a\u306b\u304a\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u306e\u51a8\u5c3e\u4e00\u90ce\u6240\u5f97\u7a0e\u8ab2\u9577\uff08\u5f53\u6642\u3002\u5f8c\u306e\u56fd\u7a0e\u5e81\u6b21\u9577\uff09\u304c\u6b21\u306e\u3088\u3046\u306b\u7b54\u5f01\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u96ea\u304a\u308d\u3057\u8cbb\u7528\u306f\u3001\u96d1\u640d\u63a7\u9664\u3068\u3057\u3066\u7a0e\u6cd5\u4e0a\u306f\u6271\u308f\u308c\u308b\u3082\u306e\u3067\u3054\u3056\u3044\u307e\u3059\u304c\u3001<span style=\"text-decoration: underline;\">\u3053\u306e\u96d1\u640d\u63a7\u9664\u306e\u8da3\u65e8\u306f\u3001\u5bb6\u8ca1\u3068\u304b\u4f4f\u5c45\u3068\u304b\u306b\u640d\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306b<\/span>\u3001\u305d\u306e\u7a0e\u8ca0\u62c5\u3092\u500b\u3005\u4eba\u306e\u640d\u5bb3\u306b\u5fdc\u3058\u3066\u8abf\u6574\u3092\u3059\u308b\u3068\u3044\u3046\u8da3\u65e8\u306e\u3082\u306e\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p>\u3053\u3053\u3067\u306f\u3001\u300c\u96d1\u640d\u63a7\u9664\u306e\u8da3\u65e8\u306f\u3001\u5bb6\u8ca1\u3068\u304b\u4f4f\u5c45\u3068\u304b\u306b\u640d\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u5bb6\u8ca1\u3084\u4f4f\u5c45\u306b\u640d\u5bb3\u3092\u88ab\u3089\u305b\u308b\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u306b\u3064\u3044\u3066\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u3044\u3046\u8da3\u65e8\u306e\u7b54\u5f01\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<h4>\uff08\uff12\uff09\u3000\u640d\u5931\u62e1\u5927\u672a\u7136\u9632\u6b62\u8aac<\/h4>\n<p>\u7b2c\u4e8c\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u3057\u3066\u3001\u300c\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u300d\u3092\u8c6a\u96ea\u306b\u3088\u308b\u88ab\u5bb3\u640d\u5931\u306e\u62e1\u5927\u9632\u6b62\u3042\u308b\u3044\u306f\u4e88\u9632\u306e\u305f\u3081\u306b\u8981\u3057\u305f\u8cbb\u7528\u3068\u3057\u3066\u3001\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3068\u3044\u3046\u69cb\u6210\u304c\u8003\u3048\u3089\u308c\u308b\uff08\u640d\u5931\u62e1\u5927\u672a\u7136\u9632\u6b62\u8aac\uff09\u3002<\/p>\n<p>\u640d\u5931\u62e1\u5927\u672a\u7136\u9632\u6b62\u8aac\u306f\u3001\u5f93\u524d\u306e\u67a0\u7d44\u307f\u306e\u4e2d\u306b\u3042\u3063\u3066\u3001\u300c\u4e88\u9632\u300d\u306b\u5bfe\u3059\u308b\u96d1\u640d\u63a7\u9664\u3092\u8a8d\u3081\u308b\u89e3\u91c8\u8ad6\u4e0a\u306e\u6839\u62e0\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u8c6a\u96ea\u640d\u5931\u8aac\u304c\u3001\u300c\u640d\u5bb3\u3092\u88ab\u3089\u305b\u308b\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u300d\u306b\u3064\u3044\u3066\u96d1\u640d\u63a7\u9664\u3092\u8a8d\u3081\u308b\u3082\u306e\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u640d\u5931\u62e1\u5927\u672a\u7136\u9632\u6b62\u8aac\u306f\u3001\u300c\u640d\u5bb3\u306e\u4e88\u9632\u30fb\u672a\u7136\u9632\u6b62\u300d\u306b\u3064\u3044\u3066\u3082\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u3092\u8a8d\u3081\u3088\u3046\u3068\u3059\u308b\u70b9\u3067\u3001\u8c6a\u96ea\u640d\u5931\u8aac\u3068\u306f\u5927\u304d\u304f\u7570\u306a\u308b\u3082\u306e\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u6240\u5f97\u7a0e\u6cd5\u53ca\u3073\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u6761\u6587\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u640d\u5931\u62e1\u5927\u672a\u7136\u9632\u6b62\u8aac\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u5224\u7136\u3068\u3059\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u6240\u5f97\u7a0e\u6cd572\u6761\uff11\u9805\u304c\u96d1\u640d\u63a7\u9664\u306e\u7bc4\u56f2\u3092\u300c\u707d\u5bb3\u53c8\u306f\u76d7\u96e3\u82e5\u3057\u304f\u306f\u6a2a\u9818\u306b\u3088\u308b\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\uff08\u305d\u306e\u707d\u5bb3\u53c8\u306f\u76d7\u96e3\u82e5\u3057\u304f\u306f\u6a2a\u9818\u306b\u95a2\u9023\u3057\u3066\u305d\u306e\u5c45\u4f4f\u8005\u304c<span style=\"text-decoration: underline;\">\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3084\u3080\u3092\u5f97\u306a\u3044\u652f\u51fa\u3092\u3057\u305f\u5834\u5408\u3092\u542b\u3080<\/span>\u3002\uff09\u300d\u3068\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u3001\u540c\u6761\u9805\u306e\u59d4\u4efb\u3092\u53d7\u3051\u305f\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4206\u6761\uff11\u9805\uff13\u53f7\u306f\u3001\u300c\u707d\u5bb3\u306b\u3088\u308a\u4f4f\u5b85\u5bb6\u8ca1\u7b49\u306b\u3064\u304d\u73fe\u306b\u88ab\u5bb3\u304c\u751f\u3058\u3001\u53c8\u306f\u307e\u3055\u306b\u88ab\u5bb3\u304c\u751f\u305a\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u4f4f\u5b85\u5bb6\u8ca1\u7b49\u306b\u4fc2\u308b\u88ab\u5bb3\u306e\u62e1\u5927\u53c8\u306f\u767a\u751f\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u7dca\u6025\u306b\u5fc5\u8981\u306a\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u305f\u3081\u306e\u652f\u51fa\u300d\u3068\u898f\u5b9a\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u898f\u5b9a\u306b\u3088\u308c\u3070\u3001\u300c\u88ab\u5bb3\u304c\u751f\u3058\uff65\uff65\uff65\u88ab\u5bb3\u306e\u62e1\u5927\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u300d\u3068\u300c\u307e\u3055\u306b\u88ab\u5bb3\u304c\u751f\u305a\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\uff65\uff65\uff65\u88ab\u5bb3\u306e\u767a\u751f\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u300d\u306e\u3001\uff12\u3064\u306e\u76ee\u7684\u3067\u306a\u3055\u308c\u308b\u300c\u7dca\u6025\u306b\u5fc5\u8981\u306a\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u305f\u3081\u306e\u652f\u51fa\u300d\u304c\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u5206\u304b\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u540c\u6761\u306f\u3001\u300c\u767a\u751f\u3057\u305f\u88ab\u5bb3\u306e\u62e1\u5927\u9632\u6b62\u300d\u3068\u300c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u88ab\u5bb3\u306e\u767a\u751f\u9632\u6b62\u300d\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4206\u6761\uff11\u9805\uff13\u53f7\u306e\u89e3\u91c8\u3015<\/strong>\u3000<span style=\"font-size: 12px;\">\u203b\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u62e1\u5927\u3057\u307e\u3059<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/05\/fukayomi53-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-123187\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/05\/fukayomi53-2.png\" alt=\"\" width=\"553\" height=\"84\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/05\/fukayomi53-2.png 1165w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/05\/fukayomi53-2-300x45.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/05\/fukayomi53-2-1024x156.png 1024w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<\/div>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u56fd\u4f1a\u5be9\u8b70\u3092\u307f\u3066\u307f\u3088\u3046\u3002<\/p>\n<p>\u5e73\u621018\u5e74\uff12\u670824\u65e5\u306e\u7b2c164\u56de\u56fd\u4f1a\u53c2\u8b70\u9662\u30fb\u707d\u5bb3\u5bfe\u7b56\u7279\u5225\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u306e\u7af9\u7530\u6b63\u6a39\u8ab2\u7a0e\u90e8\u9577\uff08\u5f53\u6642\uff09\u306f\u6b21\u306e\u3088\u3046\u306b\u5f53\u6642\u306e\u7d4c\u7def\u3092\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u306b\u4fc2\u308b\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u306e\u7d4c\u7def\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\uff65\uff65\uff65\u6982\u7565\u3068\u3044\u305f\u3057\u307e\u3057\u3066\u306f\u3001\u5fa1\u6307\u6458\u306e\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u662d\u548c48\u5e74\u306e\u79cb\u7530\u770c\u306e\u8c6a\u96ea<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u306e\u969b\u306b\u521d\u3081\u3066\u500b\u5225\u306b\u3001\u975e\u5e38\u306a\u8c6a\u96ea\u3067<span style=\"text-decoration: underline;\">\u96ea\u3092\u4e0b\u308d\u3055\u306a\u3044\u3068\u5bb6\u5c4b\u304c\u58ca\u308c\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u3075\u3046\u306a\u72b6\u6cc1\u3092\u52d8\u6848\u3057\u3066<\/span>\u3001\u521d\u3081\u3066\u3053\u306e\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u3066\u53d6\u308a\u6271\u3063\u305f\u308f\u3051\u3067\u3054\u3056\u3044\u307e\u3059\u3002\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u3053\u3053\u306b\u3044\u3046\u300c\u662d\u548c48\u5e74\u306e\u79cb\u7530\u770c\u306e\u8c6a\u96ea\u300d\u3068\u306f\u3001\u3044\u308f\u3086\u308b\u300c\u56db\u516b\uff08\u3088\u3093\u3071\u3061\uff09\u8c6a\u96ea\u300d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3001\u662d\u548c48\u5e7411\u6708\u304b\u3089\u7fcc49\u5e74\uff13\u6708\u307e\u3067\u7d9a\u3044\u305f\u8a18\u9332\u7684\u306a\u8c6a\u96ea\u306e\u3053\u3068\u3067\u3042\u308b\u3002\u79cb\u7530\u8c6a\u96ea\u3068\u3082\u547c\u3070\u308c\u308b\u3002<\/span><\/p>\n<p>\u300c\u96ea\u3092\u4e0b\u308d\u3055\u306a\u3044\u3068\u5bb6\u5c4b\u304c\u58ca\u308c\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u3075\u3046\u306a\u72b6\u6cc1\u3092\u52d8\u6848\u3057\u3066\u300d\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u3053\u308c\u306f\u3001\u307e\u3055\u306b\u640d\u5931\u62e1\u5927\u672a\u7136\u9632\u6b62\u8aac\u306b\u3088\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u3042\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u5bb6\u5c4b\u306e\u5012\u58ca\u3068\u3044\u3046\u88ab\u5bb3\u306f\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u304c\u3001\u5012\u58ca\u306e\u304a\u305d\u308c\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u767a\u751f\u3092\u672a\u7136\u306b\u9632\u3050\u305f\u3081\u306e\u652f\u51fa\u3082\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u3055\u308c\u305f\u308f\u3051\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u662d\u548c52\u5e74\u306b\u3001\u8c6a\u96ea\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u7b49\u304c\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u65e8\u3092\u660e\u78ba\u306b\u3057\u305f\u901a\u9054\u304c\u767a\u9063\u3055\u308c\u305f\u3053\u3068\u306f\u524d\u8ff0\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c52\u56de\u3011\u300c\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-241\/\" target=\"_blank\">\u524d\u56de<\/a>\u53c2\u7167\u3002\u56fd\u7a0e\u5e81\u9577\u5b98\u901a\u9054\uff08\u76f4\u62403\uff0d21\uff09\u300c\u8c6a\u96ea\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u7b49\u306b\u4fc2\u308b\u96d1\u640d\u63a7\u9664\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\uff09\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u662d\u548c56\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u96d1\u640d\u63a7\u9664\u306e\u5236\u5ea6\u304c\u62e1\u5145\u3055\u308c\u3001\u707d\u5bb3\u95a2\u9023\u652f\u51fa\u306b\u65b0\u305f\u306b\uff15\u4e07\u5186\u63a7\u9664\u306e\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3082\u6539\u6b63\u3001\u6574\u5099\u3055\u308c\u3001\u304b\u304b\u308b\u6539\u6b63\u306b\u3088\u308a\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u304c\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u6240\u5f97\u7a0e\u6cd5\u4e0a\u660e\u78ba\u306b\u306a\u3063\u305f\u3053\u3068\u3082\u65e2\u8ff0\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4><strong>\uff12\u3000\u640d\u5931\u62e1\u5927\u672a\u7136\u9632\u6b62\u8aac\u306e\u554f\u984c\u70b9<\/strong><\/h4>\n<h4>\uff08\uff11\uff09\u3000\u7bc4\u56f2\u306e\u4e0d\u660e\u78ba\u6027<\/h4>\n<p>\u3053\u306e\u3088\u3046\u306a\u300c\u4e88\u9632\u8cbb\u7528\u300d\u306b\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u7bc4\u56f2\u3092\u5de1\u3063\u3066\u8b70\u8ad6\u304c\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5e73\u621018\u5e74\uff12\u670824\u65e5\u4ed8\u3051\u7b2c164\u56de\u56fd\u4f1a\u53c2\u8b70\u9662\u30fb\u707d\u5bb3\u5bfe\u7b56\u7279\u5225\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066\u3001\u4e95\u4e0a\u54f2\u58eb\u8b70\u54e1\uff08\u5f53\u6642\uff09\u306f\u3001\u878d\u96ea\u4f4f\u5b85\u306e\u7dad\u6301\u306b\u306f\u71c3\u6599\u8cbb\u304c\u975e\u5e38\u306b\u9ad8\u304f\u304b\u304b\u308b\u3068\u3044\u3046\u70b9\u3092\u6307\u6458\u3057\u305f\u4e0a\u3067\u3001\u300c\u3053\u306e\u878d\u96ea\u306e\u305f\u3081\u306e\u71c3\u6599\u8cbb\u304c\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u70b9\u3092\u554f\u984c\u8996\u3057\u3001\u6b21\u306e\u3088\u3046\u306b\u8cea\u554f\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2463<\/span><\/strong>\u3000\u5927\u591a\u6570\u306e\u4eba\u3005\u304c\u52a0\u5165\u3059\u308b\u4fdd\u967a\u6599\u7b49\u306b\u3088\u308b\u62c5\u7a0e\u529b\u306e\u6e1b\u5c11\u3078\u914d\u616e\u3059\u308b\u305f\u3081\u306e\u6240\u5f97\u63a7\u9664<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2\u3000\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u30fb\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u30fb\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2464<\/span><\/strong>\u3000\u4e00\u7a2e\u306e\u7279\u5225\u63aa\u7f6e\u3068\u3057\u3066\u306e\u6240\u5f97\u63a7\u9664<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 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class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u7a0e\u5236\u4e0a\u5730\u57df\u7684\u306a\u4e8b\u60c5\u3092\u8003\u616e\u3044\u305f\u3057\u307e\u3057\u3066\u7279\u5225\u63a7\u9664\u3092\u8a2d\u3051\u308b\u3068\u3044\u305f\u3057\u307e\u3059\u3068\u3001\u8a00\u3046\u306a\u308c\u3070\u8ab2\u7a0e\u6700\u4f4e\u9650\u3092\u5730\u57df\u3054\u3068\u306b\u7570\u306a\u308b\u3082\u306e\u306b\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u76f8\u306a\u308d\u3046\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u305d\u3046\u3044\u305f\u3057\u307e\u3059\u3068\u3001\u5730\u57df\u304c\u7570\u306a\u308b\u3054\u3068\u306b\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6700\u4f4e\u9650\u3092\u7570\u306b\u3059\u308b\u3068\u3044\u3046\u3084\u308a\u65b9\u306b\u306a\u308a\u307e\u3059\u3068\u3001\u306a\u304b\u306a\u304b\u7406\u8ad6\u7684\u306b\u3082\u5b9f\u52d9\u7684\u306b\u3082\u96e3\u3057\u3044\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u300c\u4f4f\u5b85\u7dad\u6301\u88dc\u4fee\u8cbb\u7684\u306a\u8003\u3048\u65b9\u300d\u306b\u3064\u3044\u3066\u3082\u3001\u96d1\u640d\u63a7\u9664\u3092\u7d0d\u7a0e\u8005\u304c\u88ab\u3063\u305f\u640d\u5931\u3068\u3044\u3046\u62c5\u7a0e\u529b\u306e\u6e1b\u6bba\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u7406\u89e3\u3059\u308b\u4ee5\u4e0a\u3001\u96d1\u640d\u63a7\u9664\u306e\u89e3\u91c8\u306b\u6301\u3061\u8fbc\u3080\u3053\u3068\u306f\u554f\u984c\u304c\u3042\u308a\u305d\u3046\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\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>\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u306e\u96d1\u640d\u63a7\u9664\u3092\u89e3\u91c8\u8ad6\u4e0a\u3044\u304b\u306b\u8aac\u660e\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u5dee\u3057\u5f53\u305f\u308a\uff12\u3064\u306e\u6349\u3048\u65b9\u304c\u3042\u308a\u5f97\u308b\u3068\u601d\u308f\u308c\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":[366,444],"backnumber":[1896],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 10:45:50","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/123184"}],"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=123184"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/123184\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=123184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=123184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=123184"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=123184"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=123184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}