{"id":149113,"date":"2018-05-31T10:15:43","date_gmt":"2018-05-31T01:15:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=149113"},"modified":"2018-05-30T11:54:01","modified_gmt":"2018-05-30T02:54:01","slug":"international-article-96","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-96\/","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\uff19\u56de\u3011\u300c\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u2462\u300d\uff0d\u5404\u7279\u5b9a\u6240\u5f97\u306e\u8a08\u7b97\uff08\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u6240\u5f97\uff09\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\uff19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u2462\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u5404\u7279\u5b9a\u6240\u5f97\u306e\u8a08\u7b97\uff08\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u6240\u5f97\uff09\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><span style=\"font-size: 12px;\">\uff08\u518d\u63b2\uff09<\/span><\/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\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\uff08\u7279\u5b9a\u6240\u5f97\uff09\u306e\u7bc4\u56f2\u304c\u62e1\u5927\uff0811\u7a2e\u985e\uff09\u3055\u308c\u3066\u3044\u308b\u3002<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>\u5404\u7279\u5b9a\u6240\u5f97\u306b\u304a\u3051\u308b\u5bfe\u8c61\u7bc4\u56f2\u3092\u7406\u89e3\u3059\u308b\u3002<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u300c<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\u3000\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u60c5\u5831\uff09<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u95a2\u9023\u3059\u308b\uff31\uff06\uff21\u304c\u516c\u8868\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\u640d\u76ca\u901a\u7b97\u30b0\u30eb\uff0d\u30d7\u6240\u5f97\u306e\u5185\u5bb9\u53ca\u3073\u7559\u610f\u70b9<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u975e\u640d\u76ca\u901a\u7b97\u30b0\u30eb\uff0d\u30d7\u6240\u5f97\uff08<strong>\u2460<\/strong>\uff5e<strong>\u2465<\/strong>\uff09\u306e\u5185\u5bb9\u53ca\u3073\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u306f<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\uff18\u56de\u3011\u300c\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u2461\u300d\uff0d\u5404\u7279\u5b9a\u6240\u5f97\u306e\u8a08\u7b97\uff08\u975e\u640d\u76ca\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u6240\u5f97\uff09\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-93\/\" target=\"_blank\">\u524d\u56de\uff08\u7b2c\uff18\u56de\uff09<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2466\u3000\u6709\u4fa1\u8a3c\u5238\u306e\u8b72\u6e21\u640d\u76ca<span style=\"font-size: 12px;\">\uff08\u63aa\u6cd566\u306e\uff16\u2465\u56db\u3001\u63aa\u4ee439\u306e17\u306e\uff13\u2468\uff5e\u246b\uff09<\/span><\/strong><\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u306e\u8b72\u6e21\u640d\u76ca\u306b\u4fc2\u308b\u7279\u5b9a\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u306b\u3088\u308a\u7b97\u51fa\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u6709\u4fa1\u8a3c\u5238\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d\uff08\u4e00\u5b9a\u306e\u3082\u306e\u3092\u9664\u304f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u5f53\u8a72\u6709\u4fa1\u8a3c\u5238\u306e\u8b72\u6e21\u539f\u4fa1\u306e\u5408\u8a08\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30cf\uff09\u3000\u5f53\u8a72\u5bfe\u4fa1\u306e\u984d\u3092\u5f97\u308b\u305f\u3081\u76f4\u63a5\u8981\u3057\u305f\u8cbb\u7528\u306e\u984d\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30cb\uff09\u3000\u6709\u4fa1\u8a3c\u5238\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u7279\u5b9a\u6240\u5f97\u306e\u91d1\u984d\uff1d\uff08\u30a4\uff09\uff0d\uff08\u30ed\uff09\uff0d\uff08\u30cf\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><strong><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><\/strong>\u3000\u6301\u682a\u5272\u540825\uff05\u4ee5\u4e0a\u306e\u682a\u5f0f\u306e\u8b72\u6e21\u3092\u9664\u304f\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><strong><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/strong>\u3000\u8b72\u6e21\u539f\u4fa1\u306e\u8a08\u7b97\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u306e\u7a2e\u985e\u3054\u3068\u306b\u79fb\u52d5\u5e73\u5747\u6cd5\u307e\u305f\u306f\u7dcf\u5e73\u5747\u6cd5\u306b\u3088\u308b\u8a08\u7b97\u3092\u884c\u3044\u3001\u9078\u5b9a\u3057\u305f\u65b9\u6cd5\u306f\u539f\u5247\u3068\u3057\u3066\u7d99\u7d9a\u9069\u7528\u3060\u304c\u3001\u5909\u66f4\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3042\u3089\u304b\u3058\u3081\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #cd5c5c;\"><strong>\u25b7<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6539\u6b63\u5185\u5bb9<\/span><\/strong><\/span><\/p>\n<p>\u6539\u6b63\u524d\u306f\u3001\u300c\u4e0a\u5834\u304b\u3064\u6301\u682a\u5272\u540810\uff05\u672a\u6e80\u306e\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\u300d\u53ca\u3073\u300c\u50b5\u5238\u306e\u8b72\u6e21\u76ca\u300d\u304c\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u306b\u3088\u308a\u975e\u4e0a\u5834\u682a\u5f0f\u3082\u5bfe\u8c61\u3068\u306a\u308a\u3001\u304b\u3064\u6301\u682a\u5272\u540825\uff05\u672a\u6e80\u304c\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u5bfe\u8c61\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div><!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2467\u3000\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u4fc2\u308b\u640d\u76ca<span style=\"font-size: 12px;\">\uff08\u63aa\u6cd566\u306e\uff16\u2465\u4e94\u3001\u63aa\u898f22\u306e11\u2465\uff5e\u246b\uff09<\/span><\/strong><\/h4>\n<p>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u4fc2\u308b\u5229\u76ca\u306e\u984d\u307e\u305f\u306f\u640d\u5931\u306e\u984d\u304c\u7279\u5b9a\u6240\u5f97\u3068\u306a\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u4fc2\u308b\u5229\u76ca\u306e\u984d\u307e\u305f\u306f\u640d\u5931\u306e\u984d\u306b\u3064\u304d\u6cd5\u4eba\u7a0e\u6cd5\u7b2c61\u6761\u306e\uff15\u306e\u898f\u5b9a\u305d\u306e\u4ed6\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306e\u898f\u5b9a\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c61\u6761\u306e\uff16\uff08\u7e70\u5ef6\u30d8\u30c3\u30b8\u51e6\u7406\u306b\u3088\u308b\u5229\u76ca\u984d\u307e\u305f\u306f\u640d\u5931\u984d\u306e\u7e70\u5ef6\u3079\uff09\u3092\u9664\u304f\uff09\u306e\u4f8b\u306b\u6e96\u3058\u3066\u8a08\u7b97\u3057\u305f\u5834\u5408\u306b\u7b97\u51fa\u3055\u308c\u308b\u91d1\u984d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u53d6\u5f15\u306f\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u30d8\u30c3\u30b8\u53d6\u5f15\u3068\u3057\u3066\u884c\u3063\u305f\u4e00\u5b9a\u306e\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u4fc2\u308b\u640d\u76ca\u306e\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u4e00\u5b9a\u306e\u5546\u54c1\u5148\u7269\u53d6\u5f15\u696d\u8005\u7b49\u304c\u884c\u3046\u4e00\u5b9a\u306e\u5546\u54c1\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u640d\u76ca\u306e\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30cf\uff09\u3000\u77ed\u671f\u58f2\u8cb7\u5546\u54c1\u640d\u5931\u984d\u3092\u6e1b\u5c11\u3055\u305b\u308b\u305f\u3081\u306b\u884c\u3063\u305f\u4e00\u5b9a\u306e\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u4fc2\u308b\u640d\u76ca<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30cb\uff09\u3000\u5148\u7269\u5916\u56fd\u70ba\u66ff\u5951\u7d04\u7b49\u306b\u76f8\u5f53\u3059\u308b\u5951\u7d04\u306b\u57fa\u3065\u304f\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u4fc2\u308b\u640d\u76ca<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30db\uff09\u3000\u4e00\u5b9a\u306e\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u7b49\u306b\u4fc2\u308b\u640d\u76ca<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #cd5c5c;\"><strong>\u25b7<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6539\u6b63\u5185\u5bb9<\/span><\/strong><\/span><\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u65b0\u305f\u306b\u5bfe\u8c61\u3068\u306a\u3063\u305f\u6240\u5f97\u3067\u3042\u308b\u304c\u3001\u5f71\u97ff\u3092\u53d7\u3051\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306f\u9650\u5b9a\u7684\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c<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\u3000\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u60c5\u5831\uff09<\/a>\u300d\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=21\" target=\"_blank\">\uff3113<\/a>\u53ca\u3073<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=23\" target=\"_blank\">\uff3114<\/a>\u306b\u304a\u3044\u3066\u3001\u95a2\u9023\u3059\u308b\uff31\uff06\uff21\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2468\u3000\u5916\u56fd\u70ba\u66ff\u5dee\u640d\u76ca<span style=\"font-size: 12px;\">\uff08\u63aa\u6cd566\u306e\uff16\u2465\u516d\u3001\u63aa\u4ee439\u306e17\u306e\uff13\u246c\u3001\u63aa\u898f22\u306e11\u246c\uff09<\/span><\/strong><\/h4>\n<p>\u90e8\u5206\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u884c\u3046\u53d6\u5f15\u307e\u305f\u306f\u305d\u306e\u6709\u3059\u308b\u8cc7\u7523\u82e5\u3057\u304f\u306f\u8ca0\u50b5\u306b\u3064\u304d\u5916\u56fd\u70ba\u66ff\u306e\u58f2\u8cb7\u76f8\u5834\u306e\u5909\u52d5\u306b\u4f34\u3063\u3066\u751f\u305a\u308b\u5229\u76ca\u306e\u984d\u307e\u305f\u306f\u640d\u5931\u306e\u984d\u304c\u7279\u5b9a\u6240\u5f97\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u305d\u306e\u884c\u3046\u4e8b\u696d\uff08\u5916\u56fd\u70ba\u66ff\u306e\u58f2\u8cb7\u76f8\u5834\u306e\u5909\u52d5\u306b\u4f34\u3063\u3066\u751f\u305a\u308b\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u6295\u6a5f\u7684\u306a\u53d6\u5f15\u3092\u884c\u3046\u4e8b\u696d\u3092\u9664\u304f\uff09\u306b\u4fc2\u308b\u696d\u52d9\u306e\u901a\u5e38\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u751f\u3058\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u5229\u76ca\u306e\u984d\u307e\u305f\u306f\u640d\u5931\u306e\u984d\u306f\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><strong><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span><\/strong>\u3000\u300c<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\u3000\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u60c5\u5831\uff09<\/a>\u300d\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=25\" target=\"_blank\">\uff3115<\/a>\u306b\u304a\u3044\u3066\u3001\u300c\u696d\u52d9\u306e\u901a\u5e38\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u751f\u3058\u308b\u300d\u304b\u5426\u304b\u306e\u89e3\u8aac\u304c\u3055\u308c\u3066\u304a\u308a\u3001\u5916\u56fd\u70ba\u66ff\u53d6\u5f15\u306f\u4e00\u822c\u7684\u306b\u300c\u5b9f\u9700\u53d6\u5f15\u300d\u3068\u300c\u6295\u6a5f\u53d6\u5f15\u300d\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u300c\u5b9f\u9700\u53d6\u5f15\u300d\u304c\u300c\u696d\u52d9\u306e\u901a\u5e38\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u751f\u3058\u308b\u53d6\u5f15\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #cd5c5c;\"><strong>\u25b7<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6539\u6b63\u5185\u5bb9<\/span><\/strong><\/span><\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u65b0\u305f\u306b\u5bfe\u8c61\u3068\u306a\u3063\u305f\u6240\u5f97\u3067\u3042\u308b\u304c\u3001\u300c\u696d\u52d9\u306e\u901a\u5e38\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u751f\u3058\u308b\u5229\u76ca\u306e\u984d\u307e\u305f\u306f\u640d\u5931\u306e\u984d\u300d\u304c\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5f71\u97ff\u3092\u53d7\u3051\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306f\u9650\u5b9a\u7684\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2469\u3000\u305d\u306e\u4ed6\u306e\u91d1\u878d\u6240\u5f97<span style=\"font-size: 12px;\">\uff08\u63aa\u6cd566\u306e\uff16\u2465\u4e03\u3001\u63aa\u4ee439\u306e17\u306e\uff13\u246d\uff09<\/span><\/strong><\/h4>\n<p>\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u7b49\u300d\u300c\u53d7\u53d6\u5229\u5b50\u7b49\u300d\u300c\u6709\u4fa1\u8a3c\u5238\u306e\u8cb8\u4ed8\u3051\u306e\u5bfe\u4fa1\u300d\u300c\u6709\u4fa1\u8a3c\u5238\u306e\u8b72\u6e21\u640d\u76ca\u300d\u300c\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u4fc2\u308b\u640d\u76ca\u300d\u300c\u5916\u56fd\u70ba\u66ff\u5dee\u640d\u76ca\u300d\u306b\u63b2\u3052\u308b\u91d1\u984d\u306b\u4fc2\u308b\u5229\u76ca\u306e\u984d\u307e\u305f\u306f\u640d\u5931\u306e\u984d\uff08\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u5229\u76ca\u306e\u984d\u307e\u305f\u306f\u640d\u5931\u306e\u984d\u3092\u542b\u3080\uff09\u3092\u751f\u3058\u3055\u305b\u308b\u8cc7\u7523\u306e\u904b\u7528\u3001\u4fdd\u6709\u3001\u8b72\u6e21\u3001\u8cb8\u4ed8\u3051\u305d\u306e\u4ed6\u306e\u884c\u70ba\u306b\u3088\u308a\u751f\u305a\u308b\u5229\u76ca\u306e\u984d\u307e\u305f\u306f\u640d\u5931\u304c\u300c\u305d\u306e\u4ed6\u306e\u91d1\u878d\u6240\u5f97\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u640d\u76ca\u304c\u300c\u305d\u306e\u4ed6\u306e\u91d1\u878d\u6240\u5f97\u300d\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u3068\u3057\u3066\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u91d1<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u640d\u76ca<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30cf\uff09\u3000\u6709\u4fa1\u8a3c\u5238\u306e\u7a7a\u58f2\u308a\u306b\u4fc2\u308b\u307f\u306a\u3057\u6c7a\u6e08\u640d\u76ca<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30cb\uff09\u3000\u4fe1\u7528\u53d6\u5f15\u306b\u4fc2\u308b\u307f\u306a\u3057\u6c7a\u6e08\u640d\u76ca<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30db\uff09\u3000\u767a\u884c\u65e5\u53d6\u5f15\u306b\u4fc2\u308b\u307f\u306a\u3057\u6c7a\u6e08\u640d\u76ca<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30d8\uff09\u3000\u6709\u4fa1\u8a3c\u5238\u306e\u5f15\u53d7\u3051\u306b\u4fc2\u308b\u307f\u306a\u3057\u6c7a\u6e08\u640d\u76ca<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u30d8\u30c3\u30b8\u76ee\u7684\u3067\u884c\u308f\u308c\u308b\uff08\u30cf\uff09\uff5e\uff08\u30db\uff09\u306b\u4fc2\u308b\u53d6\u5f15\u306b\u4fc2\u308b\u640d\u76ca\u3092\u9664\u304f\u3002<\/span><\/p>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-149124\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc9-1.png\" alt=\"\" width=\"1378\" height=\"1000\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc9-1.png 1378w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc9-1-300x217.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/H29cfc9-1-1024x743.png 1024w\" sizes=\"(max-width: 1378px) 100vw, 1378px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff09\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=58\" target=\"_blank\">P708<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #cd5c5c;\"><strong>\u25b7<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6539\u6b63\u5185\u5bb9<\/span><\/strong><\/span><\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u65b0\u305f\u306b\u5bfe\u8c61\u3068\u306a\u3063\u305f\u6240\u5f97\u3067\u3042\u308b\u304c\u3001\u300c\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u91d1\u300d\u306f\u4f59\u5270\u8cc7\u91d1\u306e\u904b\u7528\u3068\u3057\u3066\u884c\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u5f97\u308b\u304c\u3001\u305d\u308c\u4ee5\u5916\u306e\u53d6\u5f15\u306f\u7279\u6b8a\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u5f71\u97ff\u3092\u53d7\u3051\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306f\u9650\u5b9a\u7684\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u246a\u3000\u7121\u5f62\u8cc7\u7523\u7b49\u306e\u8b72\u6e21\u640d\u76ca<span style=\"font-size: 12px;\">\uff08\u63aa\u6cd566\u306e\uff16\u2465\u5341\u3001\u63aa\u4ee439\u306e17\u306e\uff13\u3252\uff09<\/span><\/strong><\/h4>\n<p>\u7121\u5f62\u8cc7\u7523\u7b49\u306e\u8b72\u6e21\u640d\u76ca\u306b\u4fc2\u308b\u7279\u5b9a\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u306b\u3088\u308a\u7b97\u51fa\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u7121\u5f62\u8cc7\u7523\u7b49\u306e\u8b72\u6e21\uff08\u4e00\u5b9a\u306e\u3082\u306e\u3092\u9664\u304f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\uff09\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u5f53\u8a72\u7121\u5f62\u8cc7\u7523\u306e\u8b72\u6e21\u539f\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30cf\uff09\u3000\u5f53\u8a72\u5bfe\u4fa1\u306e\u984d\u3092\u5f97\u308b\u305f\u3081\u306b\u76f4\u63a5\u8981\u3057\u305f\u8cbb\u7528\u306e\u984d\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30cb\uff09\u3000\u7121\u5f62\u8cc7\u7523\u306e\u8b72\u6e21\u640d\u76ca\u306b\u4fc2\u308b\u7279\u5b9a\u6240\u5f97\u306e\u91d1\u984d\uff1d\uff08\u30a4\uff09\uff0d\uff08\u30ed\uff09\uff0d\uff08\u30cf\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><strong><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span><\/strong>\u3000\u4ee5\u4e0b\u306e\u8b72\u6e21\u306f\u3001\u5bfe\u8c61\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u308b\uff08\u4f7f\u7528\u6599\u3068\u540c\u69d8\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u30a4\uff09\u3000\u90e8\u5206\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u7121\u5f62\u8cc7\u7523\u7b49\u306e\u7814\u7a76\u958b\u767a\u3092\u4e3b\u3068\u3057\u3066\u884c\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u53d6\u5f97\u3057\u3066\u3044\u308b\u7121\u5f62\u8cc7\u7523\u7b49\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 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#cd5c5c;\"><strong>\u25b7<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6539\u6b63\u5185\u5bb9<\/span><\/strong><\/span><\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u65b0\u305f\u306b\u5bfe\u8c61\u3068\u306a\u3063\u305f\u6240\u5f97\u3067\u3042\u308b\u3002\u6539\u6b63\u524d\u306e\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u7279\u8a31\u6a29\u7b49\u306e\u4f7f\u7528\u6599\u306e\u307f\u304c\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u304d\u305f\u304c\u3001\u7121\u5f62\u8cc7\u7523\u7b49\u306f\u305d\u306e\u6027\u8cea\u4e0a\u3001\u4f7f\u7528\u6599\u3068\u8b72\u6e21\u5bfe\u4fa1\u306e\u8ee2\u63db\u304c\u5bb9\u6613\u3067\u3042\u308b\u305f\u3081\u3001\u7121\u5f62\u8cc7\u7523\u7b49\u306e\u8b72\u6e21\u640d\u76ca\u306b\u3064\u3044\u3066\u3082\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 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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<\/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>\u2467\u3000\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u4fc2\u308b\u640d\u76ca\uff08\u63aa\u6cd566\u306e\uff16\u2465\u4e94\u3001\u63aa\u898f22\u306e11\u2465\uff5e\u246b\uff09<br \/>\n\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u4fc2\u308b\u5229\u76ca\u306e\u984d\u307e\u305f\u306f\u640d\u5931\u306e\u984d\u304c\u7279\u5b9a\u6240\u5f97\u3068\u306a\u308b\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u4fc2\u308b\u5229\u76ca\u306e\u984d\u307e\u305f\u306f\u640d\u5931\u306e\u984d\u306b\u3064\u304d\u6cd5\u4eba\u7a0e\u6cd5\u7b2c61\u6761\u306e\uff15\u306e\u898f\u5b9a\u305d\u306e\u4ed6\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306e\u898f\u5b9a\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c61\u6761\u306e\uff16\uff08\u7e70\u5ef6\u30d8\u30c3\u30b8\u51e6\u7406\u306b\u3088\u308b\u5229\u76ca\u984d\u307e\u305f\u306f\u640d\u5931\u984d\u306e\u7e70\u5ef6\u3079\uff09\u3092\u9664\u304f\uff09\u306e\u4f8b\u306b\u6e96\u3058\u3066\u8a08\u7b97\u3057\u305f\u5834\u5408\u306b\u7b97\u51fa\u3055\u308c\u308b\u91d1\u984d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u53d6\u5f15\u306f\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u308b\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":[1946],"series":[856],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 03:04:51","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/149113"}],"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=149113"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/149113\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=149113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=149113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=149113"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=149113"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=149113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}