{"id":141922,"date":"2018-01-25T10:11:39","date_gmt":"2018-01-25T01:11:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=141922"},"modified":"2025-09-29T18:39:42","modified_gmt":"2025-09-29T09:39:42","slug":"tax-effects-article-53","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-53\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u3068\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u8ad6\u70b9\u306b\u306a\u308b\u30ef\u30b1\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #426579;\">\u7a0e\u52b9\u679c\u4f1a\u8a08<\/span><span style=\"font-size: 18px;\">\u306b\u304a\u3051\u308b<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d<\/strong><\/span><span style=\"font-size: 18px;\">\u306e<\/span><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u57fa\u790e\u89e3\u8aac<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u3068\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u8ad6\u70b9\u306b\u306a\u308b\u30ef\u30b1\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u7530\u4e2d\u3000\u826f\u4eae<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px double #cd853f; background-color: #ffebcd; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u25c6<\/span>\u9023\u8f09\u958b\u59cb\u306b\u3042\u305f\u3063\u3066<span style=\"color: #cd853f;\">\u25c6<\/span><\/strong><\/h4>\n<p>\u672c\u7a3f\u3088\u308a\u59cb\u307e\u308b\u65b0\u9023\u8f09<strong>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u300d<\/strong>\u3067\u306f\u3001\u7d4c\u7406\u521d\u5fc3\u8005\u304c\u7406\u89e3\u3057\u306b\u304f\u3044\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u4e00\u756a\u91cd\u8981\u306a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u3066\u3044\u304f\u4e88\u5b9a\u3067\u3042\u308b\u3002\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u7b2c\uff11\u56de\u76ee\u306e\u30c6\u30fc\u30de\u3068\u3057\u3066<strong>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u3068\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u8ad6\u70b9\u306b\u306a\u308b\u30ef\u30b1\u300d<\/strong>\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u8aad\u8005\u306e\u4e2d\u306b\u306f\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u3068\u805e\u304f\u3068\u3001\u62d2\u5426\u53cd\u5fdc\u3092\u793a\u3059\u65b9\u3082\u5c11\u306a\u304b\u3089\u305a\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u53d6\u308a\u4e0a\u3052\u305f\u66f8\u7c4d\u3084\u89e3\u8aac\u306f\u4e16\u306b\u591a\u304f\u51fa\u56de\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u7d4c\u7406\u521d\u5fc3\u8005\u306b\u306f\u8aad\u89e3\u56f0\u96e3\u306a\u8a00\u8449\u3067\u8a18\u8f09\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u306e\u89e3\u8aac\u306b\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u304c\u591a\u3044\u3053\u3068\u304c\u3001\u305d\u306e\u8981\u56e0\u306e\u3072\u3068\u3064\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u306f\u9593\u9055\u3044\u306a\u3044\u3060\u308d\u3046\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u9023\u8f09\u3067\u306f\u3001\u7406\u89e3\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u306a\u308b\u3079\u304f\u304b\u307f\u7815\u3044\u305f\u8868\u73fe\u3067\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u672c\u8cea\u3092\u89e3\u8aac\u3059\u308b\u3053\u3068\u3092\u5fc3\u304c\u3051\u305f\u3044\u3002\u672c\u9023\u8f09\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u3044\u305f\u8aad\u8005\u306e\u201c\u7a0e\u52b9\u679c\u4f1a\u8a08\u30a2\u30ec\u30eb\u30ae\u30fc\u201d\u304c\u5c11\u3057\u3067\u3082\u53d6\u308a\u9664\u304b\u308c\u308c\u3070\u5e78\u3044\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684<\/strong><\/h4>\n<p>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u306f\uff1f\u300d\u3068\u805e\u304b\u308c\u3066\u4e00\u8a00\u3067\u8aac\u660e\u3059\u308b\u3068\u3059\u308c\u3070\u3001\u300c\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u5dee\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u300d\u3068\u7b54\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7fcc\u671f\u306b\u652f\u7d66\u4e88\u5b9a\u306e\u8cde\u4e0e\u306b\u3064\u3044\u3066\u3001\u652f\u7d66\u984d\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u5bfe\u8c61\u671f\u9593\u304c\u5f53\u671f\u306b\u5c5e\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u3001\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u4f1a\u8a08\u4e0a\u306f\u8cde\u4e0e\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u6c42\u3081\u3089\u308c\u308b\u304c\u3001\u7a0e\u52d9\u4e0a\u306f\u539f\u5247\u7684\u306b\u898b\u7a4d\u9805\u76ee\u306e\u8a08\u4e0a\u3092\u8a8d\u3081\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u8cde\u4e0e\u5f15\u5f53\u91d1\u306f\u8a08\u4e0a\u3067\u304d\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u6642\u70b9\u3067\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u51e6\u7406\u306b\u5dee\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u969b\u306e\u8cde\u4e0e\u652f\u7d66\u6642\u306b\u306f\u7a0e\u52d9\u4e0a\u3082\u640d\u91d1\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u6642\u306b\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u5dee\u304c\u89e3\u6d88\u3055\u308c\u308b\uff08\u4e8b\u696d\u5e74\u5ea6\u3092\u307e\u305f\u3044\u3067\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u51e6\u7406\u304c\u4e00\u81f4\u3059\u308b\uff09\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u306b\u4e00\u6642\u7684\u306a\u5dee\u304c\u751f\u3058\u308b\u3082\u306e\u306e\u3001\u6700\u7d42\u7684\u306b\u306f\u89e3\u6d88\u3055\u308c\u308b\u9805\u76ee\u7b49\uff08\u300c\u4e00\u6642\u5dee\u7570\u7b49\u300d\u3068\u3044\u3046\uff09\u304c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u5bfe\u8c61\u3068\u306a\u308b\uff08<strong>\u3010\u56f3\uff11\u3011<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff11\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/zeikoka1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-141975\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/zeikoka1-1.png\" alt=\"\" width=\"1143\" height=\"505\" \/><\/a><\/p>\n<p>\u3053\u3053\u3067\u3001\u300e\u306a\u305c\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u5dee\u3092\u8abf\u6574\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304b\u300f\u3068\u3044\u3063\u305f\u7591\u554f\u304c\u51fa\u3066\u304f\u308b\u3060\u308d\u3046\u3002<\/p>\n<p>\u5b9f\u306f\u3001\u305d\u306e\u30d2\u30f3\u30c8\u304c<strong>\u3010\u56f3\uff11\u3011<\/strong>\u306b\u3042\u308b\u300c<span style=\"color: #b22222;\"><strong>\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/strong><\/span>\u300d\u3068\u3044\u3046\u30ef\u30fc\u30c9\u306b\u96a0\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u304a\u6c17\u3065\u304d\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u7a0e\u984d\u8a08\u7b97\u306f\u4f1a\u8a08\u4e0a\u306e\u5f53\u671f\u5229\u76ca\u3092\u57fa\u790e\u3068\u3059\u308b\u304c\u3001\u8cde\u4e0e\u5f15\u5f53\u91d1\u306e\u4f8b\u3067\u3044\u3048\u3070\u3001\u5f53\u671f\u306b\u4f1a\u8a08\u51e6\u7406\u3057\u305f\u8cde\u4e0e\u5f15\u5f53\u91d1\u306f\u7a0e\u52d9\u4e0a\u306e\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u305d\u306e\u91d1\u984d\u3092\u5225\u8868\uff14\u306b\u304a\u3044\u3066\u52a0\u7b97\uff08\u5426\u8a8d\uff09\u3057\u305f\u3046\u3048\u3067\u8ab2\u7a0e\u6240\u5f97\u3092\u7b97\u51fa\u3057\u3001\u5225\u8868\uff11\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u8ab2\u7a0e\u6240\u5f97\u306b\u7a0e\u7387\u3092\u4e57\u3058\u3066\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8cde\u4e0e\u5f15\u5f53\u91d1\u306e\u5426\u8a8d\u984d\u306f\u5b9f\u969b\u652f\u7d66\u6642\u306b\u7a0e\u52d9\u4e0a\u306e\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u308b\uff08\u8a8d\u5bb9\u3055\u308c\u308b\uff09\u305f\u3081\u3001\u305d\u306e\u6642\u306e\u7a0e\u984d\u8ca0\u62c5\u3092\u8efd\u6e1b\u3055\u305b\u308b\u3053\u3068\u306b\u306a\u308b\uff08<strong>\u3010\u56f3\uff12\u3011<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff12\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/zeikoka1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-141974\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/zeikoka1-2.png\" alt=\"\" width=\"1287\" height=\"849\" \/><\/a><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<strong>\u5c06\u6765<\/strong>\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u6240\u5f97\u3092<span style=\"color: #333399;\"><strong>\u6e1b\u7b97<\/strong><\/span>\u3055\u305b\u308b<strong>\u4e00\u6642\u5dee\u7570<\/strong>\u3092\u300c<strong>\u5c06\u6765<span style=\"color: #333399;\">\u6e1b\u7b97<\/span>\u4e00\u6642\u5dee\u7570<\/strong>\u300d\u3068\u3044\u3046\u3002<\/p>\n<p>\u4e00\u65b9\u3067<strong>\u5c06\u6765<\/strong>\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u6240\u5f97\u3092<span style=\"color: #b22222;\"><strong>\u52a0\u7b97<\/strong><\/span>\u3055\u305b\u308b<strong>\u4e00\u6642\u5dee\u7570<\/strong>\u306f\u300c<strong>\u5c06\u6765<span style=\"color: #b22222;\">\u52a0\u7b97<\/span>\u4e00\u6642\u5dee\u7570<\/strong>\u300d\u3068\u3044\u3046\u304c\u3001\u6211\u304c\u56fd\u306e\u7a0e\u5236\u3067\u306f\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306e\u65b9\u304c\u591a\u3044\u3002<\/p>\n<p><strong>\u3010\u56f3\uff12\u3011<\/strong>\u306b\u3042\u308b\u3088\u3046\u306b\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u304c\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u7a0e\u91d1\u3092\u524d\u6255\u3044\u3059\u308b<\/span>\u3053\u3068\u306b\u306a\u308b\u3002\u8a00\u3044\u63db\u3048\u308c\u3070\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u305d\u306e\u5206\u3060\u3051\u5c06\u6765\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u7a0e\u984d\u3092\u8efd\u6e1b\u3067\u304d\u308b<\/span>\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u4f1a\u8a08\u4e0a\u306f<span style=\"border-bottom: solid 1px #B22222;\">\u5c06\u6765\u306e\u4fbf\u76ca\u3068\u6349\u3048\u3066<\/span>\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u300d\u3092\u8a08\u4e0a\u3057\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3044\u3066\u7a0e\u5f15\u524d\u5229\u76ca\u3068\u7a0e\u91d1\u8cbb\u7528\u3092\u5408\u7406\u7684\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u305f\u3081\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u300d\u3092\u8a08\u4e0a\u3059\u308b\uff08<strong>\u3010\u56f3\uff13\u3011<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u308c\u3053\u305d\u304c\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u5dee\u3092\u8abf\u6574\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7406\u7531\u3067\u3042\u308a\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u306a\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff13\u3011<\/strong><\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/zeikoka1-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-141977\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/zeikoka1-3.png\" alt=\"\" width=\"1981\" height=\"1045\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/zeikoka1-3.png 1981w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/zeikoka1-3-300x158.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/zeikoka1-3-1024x540.png 1024w\" sizes=\"(max-width: 1981px) 100vw, 1981px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u8ad6\u70b9\u306b\u306a\u308b\u30ef\u30b1<\/strong><\/h4>\n<p>\u307e\u305a\u306f\u3053\u3053\u307e\u3067\u306e\u89e3\u8aac\u3067\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u306b\u3064\u3044\u3066\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u305f\u3060\u308d\u3046\u304b\u3002\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u304c\u767a\u751f\u3059\u308b\u3068\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306f\u524d\u8ff0\u306e\u3068\u304a\u308a\u3060\u304c\u3001\u3053\u3053\u3067\u7559\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304c<span style=\"border-bottom: double 3px #B22222;\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/span>\u3068\u3044\u3046\u8ad6\u70b9\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\uff13\u3011<\/strong>\u306b\u3042\u308b\u3068\u304a\u308a\u3001\u5c06\u6765\u306e\u7a0e\u984d\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u52b9\u679c\u304c\u3042\u308b\u90e8\u5206\u306b\u3064\u304d\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3064\u307e\u308a\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u305d\u306e\u91d1\u984d\u306b\u898b\u5408\u3063\u305f\u4fa1\u5024\uff08\u5c06\u6765\u306e\u4fbf\u76ca\uff09\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u4ed6\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u3046\u3061\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u5c06\u6765\u306e\u7a0e\u984d\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u52b9\u679c\u304c\u306a\u3044\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/span>\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u5c06\u6765\u306e\u7a0e\u984d\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u52b9\u679c\u304c\u306a\u3044\u3068\u5224\u65ad\u3059\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002\u6700\u3082\u7406\u89e3\u3057\u3084\u3059\u3044\u4f8b\u3068\u3057\u3066\u306f\u3001\u6bce\u671f\u7d99\u7d9a\u7684\u306b\u5f53\u671f\u640d\u5931\u3092\u8a08\u4e0a\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u304c\u6319\u3052\u3089\u308c\u308b\uff08<strong>\u3010\u56f3\uff14\u3011<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff14\u3011<\/strong><\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/zeikoka1-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-141976\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/zeikoka1-4.png\" alt=\"\" width=\"1777\" height=\"1373\" \/><\/a><\/p>\n<p><strong>\u3010\u56f3\uff14\u3011<\/strong>\u306e\u3088\u3046\u306b\u3001\u4f01\u696d\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\uff08\u5c06\u6765\u306e\u7a0e\u984d\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u52b9\u679c\u306e\u6709\u7121\uff09\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304c\u3001\u5b9f\u52d9\u4e0a\u305d\u306e\u5224\u65ad\u306b\u306f\u69d8\u3005\u306a\u5c06\u6765\u306e\u4e0d\u78ba\u5b9a\u8981\u7d20\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u8ad6\u70b9\u306b\u306a\u308a\u3084\u3059\u3044\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u591a\u304f\u306e\u5224\u65ad\u3092\u8981\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u306f\u4e00\u5b9a\u306e\u6307\u91dd\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\uff09\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u304c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u3088\u308a\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u308b\u305f\u3081\u306b\u306f\u5fc5\u9808\u306e\u6307\u91dd\u3067\u3042\u308b\u305f\u3081\u3001\u6b21\u56de\u306f\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u306b\u3064\u3044\u3066\u6982\u62ec\u7684\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/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;\">\u3010\u53c2\u8003\u3011\u3000\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/zeikouka_2016_1.pdf\" target=\"_blank\" rel=\"noopener\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<\/ul>\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>\u6b21\u56de\u306f\uff13\u6708\u306e\u63b2\u8f09\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u672c\u7a3f\u3088\u308a\u59cb\u307e\u308b\u65b0\u9023\u8f09\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u300d\u3067\u306f\u3001\u7d4c\u7406\u521d\u5fc3\u8005\u304c\u7406\u89e3\u3057\u306b\u304f\u3044\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u4e00\u756a\u91cd\u8981\u306a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u3066\u3044\u304f\u4e88\u5b9a\u3067\u3042\u308b\u3002\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<br \/>\n\u7b2c\uff11\u56de\u76ee\u306e\u30c6\u30fc\u30de\u3068\u3057\u3066\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u3068\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u8ad6\u70b9\u306b\u306a\u308b\u30ef\u30b1\u300d\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\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":[178,257,167,182,290,232],"tags":[723,373],"backnumber":[1929],"series":[860],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 18:20:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/141922"}],"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=141922"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/141922\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=141922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=141922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=141922"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=141922"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=141922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}