{"id":147909,"date":"2018-04-26T10:16:30","date_gmt":"2018-04-26T01:16:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=147909"},"modified":"2018-04-25T22:08:36","modified_gmt":"2018-04-25T13:08:36","slug":"international-article-91","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-91\/","title":{"rendered":"\u3014\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3015\u6539\u6b63\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u8981\u70b9\u89e3\u8aac\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u2460\u300d\uff0d\u6982\u8981\u53ca\u3073\u8a08\u7b97\u69cb\u9020\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3014\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3015<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u6539\u6b63<span style=\"color: #333399;\">\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236<\/span>\u306e\u8981\u70b9\u89e3\u8aac<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u2460\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u6982\u8981\u53ca\u3073\u8a08\u7b97\u69cb\u9020\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9577\u8c37\u5ddd\u3000\u592a\u90ce<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFF0F5;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li><strong>\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u7bc4\u56f2\u304c\u62e1\u5927\uff0811\u7a2e\u985e\uff09\u3055\u308c\u3001\u8a08\u7b97\u65b9\u6cd5\u3082\u5bfe\u8c61\u6240\u5f97\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u300c\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u300d\u3068\u300c\u975e\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u300d\u306b\u5206\u3051\u3089\u308c\u3001\u300c\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u300d\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306b\u306f\u3001\uff17\u5e74\u9593\u306e\u7e70\u8d8a\u304c\u8a8d\u3081\u3089\u308c\u308b\u7b49\u306e\u6539\u6b63\u304c\u3055\u308c\u3066\u3044\u308b\u3002<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u91d1\u984d\u304c\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u306e\u91d1\u984d\u3092\u8d85\u904e\u3057\u3066\u3044\u3066\u3082\u3001\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u91d1\u984d\u304c\u4e0a\u9650\u3068\u306f\u306a\u3089\u305a\u3001\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u91d1\u984d\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>\u5c11\u984d\u514d\u9664\u57fa\u6e96\u306e\uff11\u3064\u3067\u3042\u308b\u91d1\u984d\u57fa\u6e96\u304c\u30011,000\u4e07\u5186\u4ee5\u4e0b\u304b\u30892,000\u4e07\u5186\u4ee5\u4e0b\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>\u5916\u56fd\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u5236\u5ea6\u304c\u65b0\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u4ee5\u5916\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u3046\u3061\u3001\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u5168\u3066\u5145\u8db3\u3059\u308b\u4f1a\u793e\u3092\u300c\u90e8\u5206\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u300d\u3068\u3044\u3044\uff08\u63aa\u6cd566\u306e\uff16\u2461\u516d\uff09\u3001\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c20\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3084\u5c11\u984d\u514d\u9664\u57fa\u6e96\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\uff08\u63aa\u6cd566\u306e\uff16\u2469\uff09\u306b\u306f\u300111\u7a2e\u985e\u306b\u533a\u5206\u3055\u308c\u305f\u5404\u7279\u5b9a\u6240\u5f97\u306e\u91d1\u984d\u3092\u30d9\u30fc\u30b9\u306b\u8a08\u7b97\u3057\u305f\u300c\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u300d\u306b\u8acb\u6c42\u6a29\u7b49\u52d8\u6848\u5408\u7b97\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u300c\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u300d\u306b\u3064\u3044\u3066\u3001\u5408\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2465\u3001\u63aa\u4ee439\u306e17\u306e\uff13\u2460\uff09\u3002<!--more--><\/p>\n<p>\u307e\u305f\u3001\u9280\u884c\u696d\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u3001\u4fdd\u967a\u696d\u7b49\u3092\u884c\u3046\u4e00\u5b9a\u306e\u90e8\u5206\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5916\u56fd\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u300d\u3068\u3057\u3066\u3001\u901a\u5e38\u306e\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7279\u5b9a\u6240\u5f97\uff0811\u7a2e\u985e\uff09\u304b\u3089\u3055\u3089\u306b\u9650\u5b9a\u3057\u305f\u7279\u5b9a\u6240\u5f97\uff08\uff15\u7a2e\u985e\uff09\u306e\u307f\u3092\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3059\u308b\u5236\u5ea6\u304c\u65b0\u8a2d\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2461\u4e03\u3001\u2467\uff09\u3002\u672c\u7a3f\u306b\u304a\u3044\u3066\u306f\u3001\u8a73\u7d30\u306a\u89e3\u8aac\u3092\u5272\u611b\u3059\u308b\u3002<\/p>\n<p><strong>\u3010\u5224\u5b9a\u30c1\u30e3\u30fc\u30c8\u3011<\/strong><br \/>\n<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\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc7-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-147913\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc7-1.png\" alt=\"\" width=\"3085\" height=\"1177\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc7-1.png 3085w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc7-1-300x114.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc7-1-1024x390.png 1024w\" sizes=\"(max-width: 3085px) 100vw, 3085px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8a08\u7b97\u69cb\u9020\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u3053\u308c\u307e\u3067\u306e\u8cc7\u7523\u6027\u6240\u5f97\u304b\u3089\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u7bc4\u56f2\u3084\u8a08\u7b97\u65b9\u6cd5\u304c\u5927\u304d\u304f\u5909\u308f\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u8a08\u7b97\u69cb\u9020\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-147914\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc7-2.png\" alt=\"\" width=\"2012\" height=\"1386\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc7-2.png 2012w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc7-2-300x206.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc7-2-1024x705.png 1024w\" sizes=\"(max-width: 2012px) 100vw, 2012px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/index.html\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/pdf\/p0651-0778.pdf#page=64\" target=\"_blank\">P714<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<p>\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u300d\u306f\u3001\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u8a08\u7b97\u3055\u308c\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010Step\uff11\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">11\u7a2e\u985e\u306e\u5404\u7279\u5b9a\u6240\u5f97\u306e\u91d1\u984d\u3092\u500b\u5225\u306b\u7b97\u51fa\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5404\u7279\u5b9a\u6240\u5f97\u306e\u5185\u5bb9\u306b\u95a2\u3057\u3066\u306f\u6b21\u56de\u4ee5\u964d\u3001\u89e3\u8aac\u3092\u884c\u3046\u3002<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010Step\uff12\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">11\u7a2e\u985e\u306e\u5404\u7279\u5b9a\u6240\u5f97\u306e\u91d1\u984d\u306e\u3046\u3061\u3001\u300c\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u300d\uff08\u5404\u7279\u5b9a\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u5f97\u308b\u7279\u5b9a\u6240\u5f97\uff09\u306b\u5c5e\u3059\u308b\uff15\u7a2e\u985e\u306e\u5404\u7279\u5b9a\u6240\u5f97\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u5408\u7b97\u3092\u884c\u3044\u3001\u30de\u30a4\u30ca\u30b9\u306e\u7279\u5b9a\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u640d\u76ca\u901a\u7b97\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u3010Step\uff13\uff0d\uff11\u3011<\/span><br \/>\n\u3008\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u2460\u3009<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u300c\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u300d\u306b\u5c5e\u3059\u308b\u5404\u7279\u5b9a\u6240\u5f97\u306e\u5408\u8a08\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u5834\u5408\u3001\u5f53\u8a72\u91d1\u984d\u306f\uff17\u5e74\u9593\u306e\u7e70\u8d8a\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u300c\u975e\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u300d\uff08\u5404\u7279\u5b9a\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u3053\u3068\u304c\u306a\u3044\uff16\u7a2e\u985e\u306e\u7279\u5b9a\u6240\u5f97\uff09\u306e\u5404\u7279\u5b9a\u6240\u5f97\u306e\u5408\u8a08\u984d\u304c\u300c\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u300d\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u3010Step\uff13\uff0d\uff12\u3011<\/span><br \/>\n\u3008\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u2461\u3009<\/strong><\/h4>\n<p>\u300c\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u300d\u306b\u5c5e\u3059\u308b\u5404\u7279\u5b9a\u6240\u5f97\u306e\u5408\u8a08\u984d\u304c\u30d7\u30e9\u30b9\u306e\u5834\u5408\u3067\u3001\u524d\u671f\u4ee5\u524d\u304b\u3089\u7e70\u8d8a\u3092\u3057\u3066\u304d\u305f\u300c\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u640d\u5931\u984d\uff08\u904e\u53bb\uff17\u5e74\u4ee5\u5185\u306b\u751f\u3058\u305f\u300c\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u300d\u306b\u5c5e\u3059\u308b\u5404\u7279\u5b9a\u6240\u5f97\u306e\u5408\u8a08\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3068\u306a\u3063\u305f\u5834\u5408\u306e\u91d1\u984d\u3067\u3001\u305d\u306e\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u63a7\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u91d1\u984d\uff09\u300d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u300d\u306b\u5c5e\u3059\u308b\u5404\u7279\u5b9a\u6240\u5f97\u306e\u5408\u8a08\u984d\u306e\u7bc4\u56f2\u3067\u63a7\u9664\u3092\u884c\u3046\uff08\u63aa\u6cd566\u306e\uff16\u2466\u3001\u63aa\u4ee439\u306e17\u306e\uff13\u3258\uff09\u3002\u640d\u76ca\u901a\u7b97\u5f8c\u306e\u300c\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u300d\u306b\u5c5e\u3059\u308b\u5404\u7279\u5b9a\u6240\u5f97\u306e\u5408\u8a08\u984d\u3068\u300c\u975e\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u300d\u306e\u7279\u5b9a\u6240\u5f97\u306e\u5408\u8a08\u984d\u304c\u300c\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u300d\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u300c\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u300d\u306b\u5c5e\u3059\u308b\u5404\u7279\u5b9a\u6240\u5f97\u306e\u5408\u8a08\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u300c\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u640d\u5931\u984d\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u70b9\u306b\u7559\u610f\u3055\u308c\u305f\u3044\uff08\u63aa\u4ee439\u306e17\u306e\uff13\u3258\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFF0;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u306e\u5408\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u3001\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08<a title=\"\u3014\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3015\u6539\u6b63\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u8981\u70b9\u89e3\u8aac\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u9069\u7528\u514d\u9664\u57fa\u6e96\u53ca\u3073\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u984d\u306e\u8a08\u7b97\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-87\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u53c2\u7167\uff09\u304c\u3001\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u304b\u3089\u306f\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u90e8\u5206\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u306a\u304b\u3063\u305f\u4e8b\u696d\u5e74\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2462<\/span>\u3000\u90e8\u5206\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3067\u3042\u3063\u305f\u304c\u3001\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c20\uff05\u4ee5\u4e0a\u3067\u3042\u3063\u305f\u4e8b\u696d\u5e74\u5ea6<\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u3010Step\uff14\uff0d\uff11\u3011<\/span><br \/>\n\u3008\u5c11\u984d\u5224\u5b9a\u2460\u3009<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u300c\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u300d\u304c2,000\u4e07\u5186\u4ee5\u4e0b\uff08\u6539\u6b63\u524d\u307e\u3067\u306f1,000\u4e07\u5186\u4ee5\u4e0b\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u304c\u514d\u9664\u3055\u308c\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2469\u4e8c\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u3010Step\uff14\uff0d\uff12\u3011<\/span><br \/>\n\u3008\u5c11\u984d\u5224\u5b9a\u2461\u3009<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\u306b\u57fa\u3065\u304f\u6240\u5f97\u306e\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306e\u3046\u3061\u306b\u305d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u306e\u5360\u3081\u308b\u5272\u5408\u304c\uff15\uff05\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u3001\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u304c\u514d\u9664\u3055\u308c\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2469\u4e09\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u3010Step\uff15\u3011<\/span><br \/>\n\u3008\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u3009<\/strong><\/h4>\n<p>\u5c11\u984d\u514d\u9664\u57fa\u6e96\u3092\u5145\u8db3\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u306b\u8acb\u6c42\u6a29\u7b49\u52d8\u6848\u5408\u7b97\u5272\u5408\u3092\u4e57\u3058\u305f\u91d1\u984d\u304c\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3042\u308b\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u3068\u306a\u308b\u3002\u8acb\u6c42\u6a29\u7b49\u52d8\u6848\u5408\u7b97\u5272\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u3068\u540c\u69d8\u3067\u3042\u308b\uff08<a title=\"\u3014\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3015\u6539\u6b63\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u8981\u70b9\u89e3\u8aac\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u9069\u7528\u514d\u9664\u57fa\u6e96\u53ca\u3073\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u984d\u306e\u8a08\u7b97\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-87\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a><strong>\u300c\uff14\u3000\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u300d<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u306a\u304a\u3001\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u91d1\u984d\u304c\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u306e\u91d1\u984d\u3092\u8d85\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6539\u6b63\u524d\u306e\u8003\u3048\u65b9\u3067\u3042\u308c\u3070\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u306e\u91d1\u984d\u304c\u4e0a\u9650\u3068\u306a\u3063\u3066\u3044\u305f\u304c\u3001\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u91d1\u984d\u304c\u4e0a\u9650\u3068\u306f\u306a\u3089\u305a\u3001\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u91d1\u984d\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u70b9\u306b\u7559\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u3010Step\uff16\u3011<\/span><br \/>\n\u3008\u7533\u544a\u624b\u7d9a\u304d\u3009<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u304c\u751f\u3058\u306a\u3044\u5834\u5408\u3084\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u304c\u514d\u9664\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u5225\u8868\u3078\u306e\u8a18\u8f09\u306f\u4e0d\u8981\u3068\u306a\u3063\u305f\u3002\u305f\u3060\u3057\u3001\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c20\uff05\u672a\u6e80\u3067\u3042\u308a\u3001\u304b\u3064\u5f53\u8a72\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6301\u682a\u5272\u5408\u304c10\uff05\u4ee5\u4e0a\u7b49\u3067\u3042\u308b\u5185\u56fd\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u6709\u7121\u306b\u95a2\u308f\u3089\u305a\u3001\u5f53\u8a72\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u7b49\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3078\u306e\u6dfb\u4ed8\u304c\u7fa9\u52d9\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u63aa\u6cd566\u306e\uff16\u246a\u4e00\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3010\u53c2\u8003\u3011<\/strong><\/span><br \/>\n<strong> \uff5e\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u514d\u9664\u57fa\u6e96\u306b\u3064\u3044\u3066\uff5e<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u514d\u9664\u57fa\u6e96\u306f\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u57fa\u6e96\uff08\u4e0b\u8a18<strong><span style=\"color: #b22222;\">\u3008\uff11\u3009<\/span><\/strong>\uff09\u3068\u5c11\u984d\u514d\u9664\u57fa\u6e96\uff08\u4e0b\u8a18<strong><span style=\"color: #b22222;\">\u3008\uff12\uff0d\uff11\u3009<\/span><\/strong>\u53ca\u3073<strong><span style=\"color: #b22222;\">\u3008\uff12\uff0d\uff12\u3009<\/span><\/strong>\uff09\u306e\uff12\u7a2e\u985e\u304c\u3042\u308a\u3001\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u57fa\u6e96\u306b\u3064\u3044\u3066\u306f\u5404\u7279\u5b9a\u6240\u5f97\u306e\u8a08\u7b97\u3092\u884c\u308f\u305a\u306b\u514d\u9664\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u304c\u3001\u5c11\u984d\u514d\u9664\u57fa\u6e96\u306b\u3064\u3044\u3066\u306f\u5404\u7279\u5b9a\u6240\u5f97\u306e\u8a08\u7b97\u3092\u884c\u3044\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u3092\u7b97\u51fa\u3057\u305f\u3046\u3048\u3067\u3001\u514d\u9664\u3068\u306a\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc7-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-147912\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc7-3.png\" alt=\"\u3008\uff11\u3009\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u3000 \u2267\u300020\uff05  \u3008\uff12\uff0d\uff11\u3009\u3000\u3000\u3000\u3000\u3000 \u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u3000\u2266\u300020\u767e\u4e07\u5186  \u3008\uff12\uff0d\uff12\u3009\u3000\u3000\u3000 \u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d \u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\u306b\u57fa\u3065\u304f\u6240\u5f97\u306e\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3000\u2266\u3000\uff15\uff05\" width=\"1147\" height=\"374\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc7-3.png 1147w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc7-3-300x97.png 300w, 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/171221\/index.htm\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\uff08\u5e73\u621029\u5e7412\u670821\u65e5\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/index.htm\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u306b\u4fc2\u308b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/20171222taikou.pdf#page=95\" target=\"_blank\">\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a><\/p>\n<\/div><\/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>\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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u4ee5\u5916\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u3046\u3061\u3001\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u5168\u3066\u5145\u8db3\u3059\u308b\u4f1a\u793e\u3092\u300c\u90e8\u5206\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u300d\u3068\u3044\u3044\uff08\u63aa\u6cd566\u306e\uff16\u2461\u516d\uff09\u3001\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c20\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3084\u5c11\u984d\u514d\u9664\u57fa\u6e96\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\uff08\u63aa\u6cd566\u306e\uff16\u2469\uff09\u306b\u306f\u300111\u7a2e\u985e\u306b\u533a\u5206\u3055\u308c\u305f\u5404\u7279\u5b9a\u6240\u5f97\u306e\u91d1\u984d\u3092\u30d9\u30fc\u30b9\u306b\u8a08\u7b97\u3057\u305f\u300c\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u300d\u306b\u8acb\u6c42\u6a29\u7b49\u52d8\u6848\u5408\u7b97\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u300c\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u300d\u306b\u3064\u3044\u3066\u3001\u5408\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2465\u3001\u63aa\u4ee439\u306e17\u306e\uff13\u2460\uff09\u3002<\/p>\n","protected":false},"author":10505,"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":[480],"backnumber":[1942],"series":[856],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 16:39:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/147909"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=147909"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/147909\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=147909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=147909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=147909"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=147909"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=147909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}