{"id":124807,"date":"2017-06-08T15:43:07","date_gmt":"2017-06-08T06:43:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=124807"},"modified":"2017-06-08T15:45:19","modified_gmt":"2017-06-08T06:45:19","slug":"tax-effects-report-21","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-21\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09\u300d\u7b49\u304c\u516c\u8868\uff5eASBJ\u79fb\u7ba1\u306b\u4f34\u3044\u6ce8\u8a18\u4e8b\u9805\u7b49\u958b\u793a\u95a2\u4fc2\u3092\u898b\u76f4\u3057\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>\u300c\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09\u300d\u7b49\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5eASBJ\u79fb\u7ba1\u306b\u4f34\u3044\u6ce8\u8a18\u4e8b\u9805\u7b49\u958b\u793a\u95a2\u4fc2\u3092\u898b\u76f4\u3057\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\uff16\u6708\uff16\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u6b21\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\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=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u300c\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09\u300d<span style=\"font-size: 12px;\">\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c60\u53f7\u3001\u4ee5\u4e0b\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u4e00\u90e8\u6539\u6b63\u6848\u300d\u3068\u3044\u3046\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d<span style=\"font-size: 12px;\">\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c58\u53f7\u3001\u4ee5\u4e0b\u300c\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d<span style=\"font-size: 12px;\">\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u306e\u6539\u6b63\u6848\u3001\u4ee5\u4e0b\u300c\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d<span style=\"font-size: 12px;\">\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c60\u53f7\uff09<\/span><\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u79fb\u7ba1\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u57fa\u672c\u7684\u306b\u305d\u306e\u5185\u5bb9\u3092\u8e0f\u8972\u3057\u305f\u4e0a\u3067\u3001\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u898b\u76f4\u3057\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u4e3b\u3068\u3057\u3066\u958b\u793a\u306b\u95a2\u3059\u308b\u6539\u6b63\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2017\/2017-0606.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c60\u53f7\u300c\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<\/div><\/div>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u5e73\u621029\u5e74\uff18\u6708\uff17\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u516c\u958b\u8349\u6848\u306e\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u6539\u6b63<\/strong><\/h4>\n<p>\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u6539\u6b63\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\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:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\uff08\uff11\uff09<\/span>\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u6848\uff18\u9805\uff08\uff12\uff09\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/H29zeikokaan1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-124809\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/H29zeikokaan1-1.png\" alt=\"\u73fe\u3000\u884c\t\u6539\u6b63\u6848 \u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306b\u4fc2\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u3001\u4e00\u5f8b\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3002\t\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306b\u4fc2\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u3092\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306b\u4fc2\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u306b\u5408\u308f\u305b\u3001\u89aa\u4f1a\u793e\u53c8\u306f\u6295\u8cc7\u4f1a\u793e\u304c\u305d\u306e\u6295\u8cc7\u306e\u58f2\u5374\u7b49\u3092\u5f53\u8a72\u4f1a\u793e\u81ea\u8eab\u3067\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u304b\u3064\u3001\u4e88\u6e2c\u53ef\u80fd\u306a\u5c06\u6765\u306e\u671f\u9593\u306b\u3001\u305d\u306e\u58f2\u5374\u7b49\u3092\u884c\u3046\u610f\u601d\u304c\u306a\u3044\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3002\" width=\"550\" height=\"333\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/H29zeikokaan1-1.png 911w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/H29zeikokaan1-1-300x181.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/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:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\uff08\uff12\uff09<\/span>\u3000\uff08\u5206\u985e\uff11\uff09\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u684818\u9805\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/H29zeikokaan1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-124810\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/H29zeikokaan1-2.png\" alt=\"\u73fe\u3000\u884c\t\u6539\u6b63\u6848 (\u5206\u985e\uff11)\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002\t(\u5206\u985e\uff11)\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002  \u21d2\u4f8b\u3048\u3070\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u56fd\u5185\u306e\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u640d\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u304c\u5f53\u8a72\u5b50\u4f1a\u793e\u3092\u6e05\u7b97\u3059\u308b\u307e\u3067\u5f53\u8a72\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u7d9a\u3051\u308b\u65b9\u91dd\u304c\u3042\u308b\u5834\u5408\u7b49\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u308b\u84cb\u7136\u6027\u304c\u4f4e\u3044\u3068\u304d\u306b\u5f53\u8a72\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u640d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306f\u306a\u3044\u3068\u5224\u65ad\u3059\u308b\u30b1\u30fc\u30b9\" width=\"550\" height=\"407\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/H29zeikokaan1-2.png 910w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/H29zeikokaan1-2-300x222.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/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:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\uff08\uff13\uff09<\/span>\u3000\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u6848129\u9805\u304b\u3089133\u9805\uff09\u306f\u3001\u73fe\u884c\u3069\u304a\u308a\u3001\u7e70\u5ef6\u6cd5\u306e\u307e\u307e\u3068\u3059\u308b\u3002<\/strong><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u958b\u793a\u306b\u95a2\u3059\u308b\u6539\u6b63<\/strong><\/h4>\n<p>\u958b\u793a\uff08\u8868\u793a\u53ca\u3073\u6ce8\u8a18\uff09\u306b\u95a2\u3059\u308b\u6539\u6b63\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #cd5c5c;\">\uff08\uff11\uff09<\/span>\u3000\u8868\u793a\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u4e00\u90e8\u6539\u6b63\u6848\uff12\u9805\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/H29zeikokaan1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-124811\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/H29zeikokaan1-3.png\" alt=\"\u73fe\u3000\u884c\t\u6539\u6b63\u6848 \u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u3001\u3053\u308c\u3089\u306b\u95a2\u9023\u3057\u305f\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u5206\u985e\u306b\u57fa\u3065\u3044\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u6d41\u52d5\u8cc7\u7523\u53c8\u306f\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3068\u3057\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u306f\u6d41\u52d5\u8ca0\u50b5\u53c8\u306f\u56fa\u5b9a\u8ca0\u50b5\u3068\u3057\u3066\u8868\u793a\u3059\u308b\u3002\t\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u533a\u5206\u306b\u8868\u793a\u3057\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u56fa\u5b9a\u8ca0\u50b5\u306e\u533a\u5206\u306b\u8868\u793a\u3059\u308b\u3002\" width=\"550\" height=\"239\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/H29zeikokaan1-3.png 884w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/H29zeikokaan1-3-300x130.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff08\uff12\uff09<\/span>\u3000\u6ce8\u8a18\u4e8b\u9805<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 10px;\">\uff08\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5185\u8a33\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u6539\u6b63\u6848\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u4e00\u90e8\u6539\u6b63\u6848\uff14\u9805\uff09\uff09<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u2460\u3000\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5185\u8a33\u306b\u95a2\u3059\u308b\u6570\u5024\u60c5\u5831<\/p>\n<p>\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306b\u3088\u308b\u7a0e\u8ca0\u62c5\u7387\u306e\u4e88\u6e2c\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u306e\u8a55\u4fa1\u306b\u8cc7\u3059\u308b\u3088\u3046\u306b\u3001\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5185\u8a33\u306b\u95a2\u3059\u308b\u6570\u5024\u60c5\u5831\u3068\u3057\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u767a\u751f\u539f\u56e0\u5225\u306e\u4e3b\u306a\u5185\u8a33\u3068\u3057\u3066\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u5f53\u8a72\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u984d\u304c\u91cd\u8981\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u307e\u3067\u767a\u751f\u539f\u56e0\u5225\u306e\u6ce8\u8a18\u306b\u793a\u3055\u308c\u3066\u3044\u305f\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5408\u8a08\u984d\u3092\u3001\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u3068\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u7b49\u306e\u5408\u8a08\u306b\u4fc2\u308b\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306b\u533a\u5206\u3057\u3066\u8a18\u8f09\u3059\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u2461\u3000\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5185\u8a33\u306b\u95a2\u3059\u308b\u5b9a\u6027\u7684\u306a\u60c5\u5831<\/p>\n<p>\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3057\u3001\u7a0e\u8ca0\u62c5\u7387\u306b\u5f71\u97ff\u304c\u751f\u3058\u3066\u3044\u308b\u539f\u56e0\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u306b\u8cc7\u3059\u308b\u3088\u3046\u306b\u3001\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306b\u95a2\u3059\u308b\u5b9a\u6027\u7684\u306a\u60c5\u5831\u3068\u3057\u3066\u3001\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\uff08\u5408\u8a08\u984d\uff09\u306b\u91cd\u8981\u306a\u5909\u52d5\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u5909\u52d5\u306e\u4e3b\u306a\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u3002\n<\/div>\n<\/div>\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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff08\uff13\uff09<\/span>\u3000\u6ce8\u8a18\u4e8b\u9805<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 10px;\">\uff08\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u6539\u6b63\u6848\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u4e00\u90e8\u6539\u6b63\u6848\uff15\u9805\uff09\uff09<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u2460\u3000\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3059\u308b\u7e70\u8d8a\u671f\u9650\u5225\u306e\u6570\u5024\u60c5\u5831<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff08\uff14\uff09<\/span>\u3000\u6ce8\u8a18\u4e8b\u9805<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 10px;\">\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6ce8\u8a18\u4e8b\u9805\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u4e00\u90e8\u6539\u6b63\u6848\uff14\u9805\u53ca\u3073\uff15\u9805\uff09\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 10px;\">\u2460\u3000\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5408\u8a08\u984d\u306b\u91cd\u8981\u306a\u5909\u52d5\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408\u306e\u4e3b\u306a\u5909\u52d5\u5185\u5bb9\uff08<span style=\"color: #cd5c5c;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u2461\u53c2\u7167\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 10px;\">\u2461\u3000\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3059\u308b\u7e70\u8d8a\u671f\u9650\u5225\u306e\u6570\u5024\u60c5\u5831\uff08<span style=\"color: #cd5c5c;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u2460\u53c2\u7167\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 10px;\">\u2462\u3000\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u91cd\u8981\u306a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u56de\u53ce\u53ef\u80fd\u3068\u5224\u65ad\u3057\u305f\u4e3b\u306a\u7406\u7531\uff08<span style=\"color: #cd5c5c;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u2461\u53c2\u7167\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u304c\u3001\u65e9\u671f\u9069\u7528\u3067\u304d\u308b\u4e8b\u9805\u3082\u3042\u308b\u3002<\/p>\n<p>\u6539\u6b63\u4e8b\u9805\u306b\u3088\u3063\u3066\u306f\u3001\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3082\u306e\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3082\u306e\u304c\u3042\u308b\u306e\u3067\u3001\u5b9f\u969b\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u3001\u516c\u958b\u8349\u6848\u306b\u95a2\u3059\u308b\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/zeikouka2017_01.pdf#page=3\" target=\"_blank\">\u672c\u516c\u958b\u8349\u6848\u306e\u6982\u8981\u53ca\u3073\u8cea\u554f\u9805\u76ee<\/a>\u300d\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/zeikouka2017_01.pdf#page=8\" target=\"_blank\">\u9069\u7528\u6642\u671f\u7b49<\/a>\u300d\u3092\u3054\u89a7\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/p><\/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>\u5e73\u621029\u5e74\uff16\u6708\uff16\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u6b21\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u2460\u3000\u300c\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c60\u53f7\u3001\u4ee5\u4e0b\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u4e00\u90e8\u6539\u6b63\u6848\u300d\u3068\u3044\u3046\uff09<br \/>\n\u2461\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c58\u53f7\u3001\u4ee5\u4e0b\u300c\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09<br \/>\n\u2462\u3000\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u306e\u6539\u6b63\u6848\u3001\u4ee5\u4e0b\u300c\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09<br \/>\n\u2463\u3000\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c60\u53f7\uff09<\/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":[370,178,180,258,167,231,289],"tags":[373,159],"backnumber":[1896],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 07:35:07","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/124807"}],"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=124807"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/124807\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=124807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=124807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=124807"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=124807"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=124807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}