{"id":138614,"date":"2018-01-18T10:19:38","date_gmt":"2018-01-18T01:19:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=138614"},"modified":"2025-09-29T18:40:10","modified_gmt":"2025-09-29T09:40:10","slug":"international-article-79","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-79\/","title":{"rendered":"\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u306b\u304a\u3051\u308b\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306e\u4f5c\u6210\u671f\u9650\u524d\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u5316\u306b\u304a\u3051\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306e\u4f5c\u6210\u671f\u9650\u524d\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u592a\u967d\u30b0\u30e9\u30f3\u30c8\u30bd\u30f3\u30c8\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba\u3000\u30de\u30cd\u30b8\u30e3\u30fc<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5ddd\u702c\u3000\u88d5\u592a<\/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\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u66f8\u985e\uff08\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\uff09\u304c\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u540c\u6642\u6587\u66f8\u5316\u7fa9\u52d9\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u3002\u672c\u7a3f\u3067\u306f\u4f5c\u6210\u307e\u3067\u306e\u671f\u9650\u304c\u5dee\u3057\u8feb\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u3075\u307e\u3048\u3001\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306e\u4f5c\u6210\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u3044\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4f5c\u6210\u7fa9\u52d9\u306e\u3042\u308b\u4f01\u696d\u306e\u7bc4\u56f2\u7b49\u53ca\u3073\u4f5c\u6210\u6642\u671f<\/strong><\/h4>\n<p>\u307e\u305a\u306f\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306e\u4f5c\u6210\u7fa9\u52d9\u306e\u3042\u308b\u4f01\u696d\u306e\u7bc4\u56f2\u7b49\u53ca\u3073\u4f5c\u6210\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u30c1\u30a7\u30c3\u30af\u65b9\u5f0f\u3067\u78ba\u8a8d\u3059\u308b\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f5c\u6210\u7fa9\u52d9\u306e\u3042\u308b\u4f01\u696d\u306e\u7bc4\u56f2\u7b49<\/strong><\/h4>\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: 15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<span style=\"color: #800000;\">\u56fd\u5916\u95a2\u9023\u8005\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u3044\u308b\u304b\uff1f<\/span><\/strong><\/p>\n<ul>\n<li>\u79fb\u8ee2\u4fa1\u683c\u306e\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u5916\u95a2\u9023\u8005\u306f\u3001\u6cd5\u4eba\u3068\u300c\u7279\u6b8a\u306e\u95a2\u4fc2\u300d\u3092\u6709\u3059\u308b\u6cd5\u4eba\u3067\u3042\u308b\u3002<\/li>\n<li>\u300c\u7279\u6b8a\u306e\u95a2\u4fc2\u300d\u306b\u306f\u3001\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u657050\uff05\u4ee5\u4e0a\u306e\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u4fdd\u6709\u95a2\u4fc2\u53ca\u3073\u540c\u4e00\u306e\u8005\u306b\u3088\u308b\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u657050\uff05\u4ee5\u4e0a\u306e\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u4fdd\u6709\u95a2\u4fc2\u304c\u542b\u307e\u308c\u3001\u4fdd\u6709\u95a2\u4fc2\u304c\u306a\u304f\u3066\u3082\u3001\u5f79\u54e1\u6d3e\u9063\u3001\u53d6\u5f15\u4f9d\u5b58\u3001\u8cc7\u91d1\u63d0\u4f9b\u7b49\u306b\u3088\u308a\u3001\u6cd5\u4eba\u304c\u4ed6\u65b9\u306e\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306b\u3064\u304d\u5b9f\u8cea\u7684\u306b\u6c7a\u5b9a\u3067\u304d\u308b\u95a2\u4fc2\u3082\u542b\u307e\u308c\u308b\u3002<\/li>\n<\/ul>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<span style=\"color: #800000;\">\u56fd\u5916\u95a2\u9023\u8005\u3068\u306e\u9593\u3067\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u304b\uff1f<\/span><\/strong><\/p>\n<ul>\n<li>\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u3092\u884c\u3063\u305f\u6cd5\u4eba\u306f\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306e\u4f5c\u6210\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3059\u308b\u3002<\/li>\n<\/ul>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<span style=\"color: #800000;\">\u4f5c\u6210\u671f\u9650\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u305f\u304b\uff1f<\/span><\/strong><\/p>\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<span style=\"color: #800000;\">\u4fdd\u5b58\u671f\u9593\u30fb\u4fdd\u5b58\u5834\u6240\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u305f\u304b\uff1f<\/span><\/strong><\/p>\n<ul>\n<li>\u539f\u5247\u3068\u3057\u3066\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\uff17\u5e74\u9593\u3001\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u3092\u884c\u3063\u305f\u6cd5\u4eba\u306e\u56fd\u5185\u4e8b\u52d9\u6240\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<span style=\"color: #800000;\">\u540c\u6642\u6587\u66f8\u5316\u7fa9\u52d9\u306e\u514d\u9664\u57fa\u6e96\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u305f\u304b\uff1f<\/span><\/strong><\/p>\n<ul>\n<li>\u540c\u6642\u6587\u66f8\u5316\u7fa9\u52d9\u3068\u306f\u3001\u6cd5\u4eba\u304c\u56fd\u5916\u95a2\u9023\u8005\u3068\u306e\u53d6\u5f15\u3092\u884c\u3046\u969b\u306b\u3001\u53c8\u306f\u6cd5\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u5229\u7528\u53ef\u80fd\u3067\u3042\u308b\u6700\u65b0\u306e\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u3092\u4f5c\u6210\u3057\u3001\u53c8\u306f\u53d6\u5f97\u3057\u3001\u3053\u308c\u3092\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3092\u3044\u3046\u3002<\/li>\n<li>\u524d\u671f\u306e\u4e00\u306e\u56fd\u5916\u95a2\u9023\u8005\u3068\u306e\u53d6\u5f15\u91d1\u984d\u304c50\u5104\u5186\u4ee5\u4e0a\u3001\u53c8\u306f\u524d\u671f\u306e\u4e00\u306e\u56fd\u5916\u95a2\u9023\u8005\u3068\u306e\u7121\u5f62\u8cc7\u7523\u53d6\u5f15\u91d1\u984d\u304c\uff13\u5104\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u6cd5\u4eba\u306f\u3001\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u3092\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u4f5c\u6210\u30fb\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<span style=\"color: #800000;\">\u63d0\u51fa\u671f\u9650\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u305f\u304b\uff1f<\/span><\/strong><\/p>\n<ul>\n<li>\u540c\u6642\u6587\u66f8\u5316\u5bfe\u8c61\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u66f8\u985e\uff08\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\uff09\u309245\u65e5\u4ee5\u5185\u306e\u8abf\u67fb\u5b98\u306e\u6307\u5b9a\u3059\u308b\u65e5\u307e\u3067\u306b\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u91cd\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u66f8\u985e\u3068\u3057\u3066\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306b\u8a18\u8f09\u3055\u308c\u305f\u5185\u5bb9\u306e\u57fa\u790e\u3068\u306a\u308b\u4e8b\u9805\u3001\u95a2\u9023\u3059\u308b\u4e8b\u9805\u53ca\u3073\u305d\u306e\u4ed6\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u91cd\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u66f8\u985e\u309260\u65e5\u4ee5\u5185\u306e\u8abf\u67fb\u5b98\u304c\u6307\u5b9a\u3059\u308b\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u540c\u6642\u6587\u66f8\u5316\u514d\u9664\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u91cd\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u66f8\u985e\uff08\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306b\u76f8\u5f53\u3059\u308b\u66f8\u985e\uff09\u3001\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306b\u76f8\u5f53\u3059\u308b\u66f8\u985e\u306b\u8a18\u8f09\u3055\u308c\u305f\u5185\u5bb9\u306e\u57fa\u790e\u3068\u306a\u308b\u4e8b\u9805\u3001\u95a2\u9023\u3059\u308b\u4e8b\u9805\u53ca\u3073\u305d\u306e\u4ed6\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u91cd\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u66f8\u985e\u309260\u65e5\u4ee5\u5185\u306e\u8abf\u67fb\u5b98\u304c\u6307\u5b9a\u3059\u308b\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u4e0a\u8a18\u671f\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u63a8\u5b9a\u8ab2\u7a0e\u30fb\u540c\u696d\u8005\u8abf\u67fb\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f5c\u6210\u6642\u671f<\/strong><\/h4>\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: 15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<span style=\"color: #800000;\">\u6587\u66f8\u5316\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u691c\u8a0e\u306f\u3067\u304d\u3066\u3044\u308b\u304b\uff1f<\/span><\/strong><\/p>\n<ul>\n<li>\u5e73\u621029\uff082017\uff09\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u3001\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u3067\u540c\u6642\u6587\u66f8\u5316\u5bfe\u8c61\u53d6\u5f15\u3092\u6709\u3059\u308b\u6cd5\u4eba\u306e\u5834\u5408\u3001\u5e73\u621030\uff082018\uff09\u5e74\uff15\u6708\u672b\uff08\u5ef6\u9577\u306e\u5834\u5408\uff16\u6708\u672b\uff09\u307e\u3067\u306b\u4f5c\u6210\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/li>\n<li>\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306e\u4f5c\u6210\u306b\u306f\u6570\u30f6\u6708\u304b\u304b\u308b\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u6642\u671f\u3092\u8003\u3048\u308b\u3068\u3001\u9045\u304f\u3068\u3082\u6c7a\u7b97\u7d42\u4e86\u5f8c\u3059\u307f\u3084\u304b\u306b\u4f5c\u6210\u3092\u59cb\u3081\u305f\u65b9\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306e\u8a18\u8f09\u5185\u5bb9<\/strong><\/h4>\n<p>\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306b\u304a\u3044\u3066\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u524722\u6761\u306e10\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5185\u5bb9\u3092\u7e54\u308a\u8fbc\u3080\u5fc5\u8981\u304c\u3042\u308b\u3002\u4ee5\u4e0b\u3067\u306f\u8a18\u8f09\u5185\u5bb9\u3001\u6e96\u5099\u66f8\u985e\u3001\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u3044\u304f\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300c\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u300d\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff11\uff09\u3000\u8cc7\u7523\u53ca\u3073\u5f79\u52d9\u306e\u5185\u5bb9\uff08\u63aa\u898f22\u306e10\u2460\u4e00\u30a4\uff09<\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u8a18\u8f09\u5185\u5bb9<\/p>\n<ul>\n<li>\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u306e\u660e\u7d30\u53ca\u3073\u5f79\u52d9\u306e\u5185\u5bb9\u3092\u8aac\u660e\u3059\u308b\u3002<\/li>\n<li>\u53d6\u5f15\u306e\u5f53\u4e8b\u8005\u3001\u53d6\u5f15\u306e\u6d41\u308c\u7b49\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u6e96\u5099\u66f8\u985e<\/p>\n<ul>\n<li>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3001\u55b6\u696d\u5831\u544a\u66f8\u53c8\u306f\u4f1a\u793e\u6848\u5185<\/li>\n<li>\u5546\u54c1\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3001\u30ab\u30bf\u30ed\u30b0\u53c8\u306f\u30d7\u30e9\u30a4\u30b9\u30ea\u30b9\u30c8<\/li>\n<li>\u5951\u7d04\u66f8<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/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: 15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<span style=\"color: #800000;\">\u53d6\u5f15\u5bfe\u8c61\u304c\u660e\u78ba\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d<\/span><\/strong><\/p>\n<ul>\n<li>\u53d6\u5f15\u306e\u4e3b\u305f\u308b\u5bfe\u8c61\u3060\u3051\u3067\u306a\u304f\u4ed8\u968f\u3059\u308b\u5f79\u52d9\u63d0\u4f9b\u7b49\uff08\u636e\u3048\u4ed8\u3051\u3001\u8a66\u904b\u8ee2\uff09\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3092\u6f0f\u308c\u306a\u304f\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<span style=\"color: #800000;\">\u30ce\u30a6\u30cf\u30a6\u306e\u79fb\u8ee2\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d<\/span><\/strong><\/p>\n<ul>\n<li>\u6d77\u5916\u751f\u7523\u62e0\u70b9\u306e\u5229\u76ca\u7387\u304c\u9ad8\u3044\u5834\u5408\u306b\u306f\u3001\u30ce\u30a6\u30cf\u30a6\u306e\u79fb\u8ee2\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306e\u8acb\u6c42\u6f0f\u308c\u3092\u6307\u6458\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u5229\u76ca\u7387\u304c\u9ad8\u3044\u5834\u5408\u306b\u306f\u305d\u306e\u539f\u56e0\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<span style=\"color: #800000;\">\u7b2c\u4e09\u8005\u3092\u7d4c\u7531\u3059\u308b\u53d6\u5f15\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d<\/span><\/strong><\/p>\n<ul>\n<li>\u682a\u5f0f\u7b49\u306e\u4fdd\u6709\u95a2\u4fc2\u7b49\u306e\u306a\u3044\u7b2c\u4e09\u8005\u304c\u4ecb\u5728\u3057\u3066\u3044\u308b\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u3001\u5951\u7d04\u6761\u4ef6\u7b49\u306b\u3088\u308a\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff12\uff09\u3000\u6a5f\u80fd\u53ca\u3073\u30ea\u30b9\u30af\uff08\u63aa\u898f22\u306e10\u2460\u4e00\u30ed\uff09<\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u8a18\u8f09\u5185\u5bb9<\/p>\n<ul>\n<li>\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u53ca\u3073\u56fd\u5916\u95a2\u9023\u8005\u304c\u3069\u306e\u3088\u3046\u306a\u6a5f\u80fd\u3092\u679c\u305f\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u8aac\u660e\u3059\u308b\u3002<\/li>\n<li>\u6cd5\u4eba\u53ca\u3073\u56fd\u5916\u95a2\u9023\u8005\u306e\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u4fc2\u308b\u6a5f\u80fd\u3092\u3001\u8ab0\u304c\u3069\u3053\u3067\u3069\u306e\u3088\u3046\u306b\u679c\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u8a18\u8f09\u3059\u308b\u3002<\/li>\n<li>\u6a5f\u80fd\u3092\u679c\u305f\u3059\u305f\u3081\u306e\u91cd\u8981\u306a\u5224\u65ad\u3084\u6c7a\u5b9a\u3092\u8ab0\u304c\u3069\u3053\u3067\u3069\u306e\u3088\u3046\u306b\u884c\u3063\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u3001\u8cbb\u7528\u306e\u8ca0\u62c5\u306f\u8ab0\u304c\u3069\u306e\u3088\u3046\u306b\u884c\u3063\u3066\u3044\u308b\u304b\u3001\u3055\u3089\u306b\u3001\u305d\u306e\u6a5f\u80fd\u304c\u57fa\u672c\u7684\u6d3b\u52d5\u306e\u307f\u3092\u884c\u3046\u6cd5\u4eba\u306e\u6a5f\u80fd\u3068\u306f\u7570\u306a\u308b\u72ec\u81ea\u306e\u6a5f\u80fd\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u72ec\u81ea\u306e\u6a5f\u80fd\u3068\u5224\u65ad\u3057\u305f\u7406\u7531\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u6e96\u5099\u66f8\u985e<\/p>\n<ul>\n<li>\u7d4c\u55b6\u7d44\u7e54\u56f3\u3001\u6240\u5c5e\u54e1\u6570\u8868\u3001\u696d\u52d9\u5206\u638c\u8868\u3001\u696d\u52d9\u30d5\u30ed\u30fc\u56f3\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3001\u4f1a\u793e\u6848\u5185\u53ca\u3073\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u3057\u305f\u3082\u306e<\/li>\n<li>\u5951\u7d04\u66f8<\/li>\n<li>\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306e\u53d6\u5f15\u30d5\u30ed\u30fc\u56f3<\/li>\n<li>\u4e8b\u696d\u8a08\u753b\u3001\u4e8b\u696d\u8a08\u753b\u306b\u4fc2\u308b\u7a1f\u8b70\u66f8\u3001\u51fa\u5f35\u7a1f\u8b70\u66f8\u53ca\u3073\u51fa\u5f35\u5831\u544a\u66f8<\/li>\n<li>\u4e8b\u696d\u518d\u7de8\u7b49\u306b\u4fc2\u308b\u8a08\u753b\u66f8\u3001\u7a1f\u8b70\u66f8\u3001\u5831\u544a\u66f8\u53ca\u3073\u4f1a\u8b70\u8cc7\u6599<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/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: 15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<span style=\"color: #800000;\">\u4e8b\u5b9f\u95a2\u4fc2\u304c\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\uff08\u5f62\u5f0f\u7684\u306a\u30ea\u30b9\u30af\u8ca0\u62c5\u8005\u3067\u306f\u306a\u304f\u3001\u5b9f\u8cea\u7684\u306a\u30ea\u30b9\u30af\u8ca0\u62c5\u8005\u306e\u78ba\u8a8d\u7b49\uff09<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<span style=\"color: #800000;\">\u6a5f\u80fd\u30fb\u30ea\u30b9\u30af\u306b\u524d\u5e74\u3068\u5927\u304d\u306a\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5909\u66f4\u524d\u5f8c\u306e\u72b6\u6cc1\u3092\u8a18\u8f09\u3067\u304d\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d<\/span><\/strong><\/p>\n<ul>\n<li>\u6a5f\u80fd\u3068\u30ea\u30b9\u30af\u304c\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u3001\u7b97\u5b9a\u65b9\u6cd5\u306e\u9078\u629e\u3084\u3001\u6bd4\u8f03\u5bfe\u8c61\u4f01\u696d\u306e\u9078\u5b9a\u306b\u304a\u3051\u308b\u5224\u65ad\u3092\u8aa4\u308b\u6050\u308c\u304c\u3042\u308b\u305f\u3081\u3001\u6b63\u78ba\u304b\u3064\u8a73\u7d30\u306a\u5206\u6790\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/li>\n<\/ul>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<span style=\"color: #800000;\">\u4e8b\u696d\u518d\u7de8\u304c\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d<\/span><\/strong><\/p>\n<ul>\n<li>\u4e8b\u696d\u518d\u7de8\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u79df\u7a0e\u56de\u907f\u304c\u4e3b\u305f\u308b\u76ee\u7684\u3067\u306f\u306a\u304f\u3001\u4e8b\u696d\u4e0a\u306e\u8981\u8acb\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u3001\u6a5f\u80fd\u3068\u30ea\u30b9\u30af\u306e\u5909\u66f4\u304c\u5f62\u5f0f\u7684\u306a\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5b9f\u614b\u3092\u4f34\u3046\u3082\u306e\u3067\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/takokuseki\/index.htm\" target=\"_blank\" rel=\"noopener\">\u591a\u56fd\u7c4d\u4f01\u696d\u60c5\u5831\u306e\u5831\u544a<\/a>\u300d<br \/>\n<\/div><\/div>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u63aa\u898f22\u306e10\u2460\u4e00\u30a4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u524722\u306e10\u6761\uff11\u9805\uff11\u53f7\u30a4<\/p>\n<\/div>\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>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u66f8\u985e\uff08\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\uff09\u304c\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u540c\u6642\u6587\u66f8\u5316\u7fa9\u52d9\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u3002\u672c\u7a3f\u3067\u306f\u4f5c\u6210\u307e\u3067\u306e\u671f\u9650\u304c\u5dee\u3057\u8feb\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u3075\u307e\u3048\u305f\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306e\u4f5c\u6210\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u3044\u304d\u305f\u3044\u3002<\/p>\n","protected":false},"author":10656,"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":[723,538],"backnumber":[1928],"series":[862],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 10:45:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/138614"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=138614"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/138614\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=138614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=138614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=138614"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=138614"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=138614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}