{"id":154701,"date":"2018-08-23T10:16:31","date_gmt":"2018-08-23T01:16:31","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=154701"},"modified":"2018-08-22T10:09:32","modified_gmt":"2018-08-22T01:09:32","slug":"consumption-article-128","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-128\/","title":{"rendered":"\u3014\uff31\uff06\uff21\u30fb\u53d6\u6271\u901a\u9054\u304b\u3089\u307f\u305f\u3015\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\uff09\u306e\u5b9f\u52d9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u4e0b\u3067\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3014\uff31\uff06\uff21\u30fb\u53d6\u6271\u901a\u9054\u304b\u3089\u307f\u305f\u3015<br \/>\n<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\uff09\u306e\u5b9f\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u4e0b\u3067\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30a2\u30fc\u30b9\u30bf\u30c3\u30af\u30b9\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5cf6\u6dfb\u3000\u6d69<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2460\u3000\u4ed5\u5165\u660e\u7d30\u66f8\u306e\u76f8\u624b\u65b9\u3078\u306e\u78ba\u8a8d<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=15\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff14\uff0d\uff16<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p><span style=\"border-bottom: solid 2px #B22222;\">\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8acb\u6c42\u66f8\u7b49\u306b\u8a72\u5f53\u3059\u308b\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306f\u3001\u76f8\u624b\u65b9\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3082\u306e\u306b\u9650\u3089\u308c\u308b\u3002<\/span><\/p>\n<p>\u3053\u306e\u76f8\u624b\u65b9\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u3002<!--more--><\/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\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u3001\u901a\u4fe1\u56de\u7dda\u7b49\u3092\u901a\u3058\u3066\u76f8\u624b\u65b9\u306e\u7aef\u672b\u6a5f\u306b\u51fa\u529b\u3057\u3001\u78ba\u8a8d\u306e\u901a\u4fe1\u3092\u53d7\u3051\u305f\u4e0a\u3067\u3001\u81ea\u5df1\u306e\u7aef\u672b\u6a5f\u304b\u3089\u51fa\u529b\u3057\u305f\u3082\u306e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3064\u304d\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3084\u96fb\u5b50\u30e1\u30fc\u30eb\u306a\u3069\u3092\u901a\u3058\u3066\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u3078\u63d0\u4f9b\u3057\u3001\u76f8\u624b\u65b9\u304b\u3089\u78ba\u8a8d\u306e\u901a\u77e5\u7b49\u3092\u53d7\u3051\u305f\u3082\u306e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30cf\uff09\u3000\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u5199\u3057\u3092\u76f8\u624b\u65b9\u306b\u4ea4\u4ed8\u3057\u3001\u53c8\u306f\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u76f8\u624b\u65b9\u306b\u63d0\u4f9b\u3057\u305f\u5f8c\u3001\u4e00\u5b9a\u671f\u9593\u5185\u306b\u8aa4\u308a\u306e\u3042\u308b\u65e8\u306e\u9023\u7d61\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u8a18\u8f09\u5185\u5bb9\u306e\u3068\u304a\u308a\u78ba\u8a8d\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3059\u308b\u57fa\u672c\u5951\u7d04\u7b49\u3092\u7de0\u7d50\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u4e00\u5b9a\u671f\u9593\u3092\u7d4c\u305f\u3082\u306e<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2461\u3000\u4efb\u610f\u7d44\u5408\u306e\u69cb\u6210\u54e1\u304c\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u8acb\u6c42\u66f8\u7b49<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=13\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff14\uff0d\uff12<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u4efb\u610f\u7d44\u5408\u306e\u5171\u540c\u4e8b\u696d\u3068\u3057\u3066\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u5e79\u4e8b\u4f1a\u793e\u304c\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u540d\u7fa9\u4eba\u3068\u306a\u3063\u3066\u3044\u308b\u7b49\u306e\u4e8b\u7531\u306b\u3088\u308a\u5404\u69cb\u6210\u54e1\u306e\u6301\u5206\u306b\u5fdc\u3058\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u304d\u306b\u304a\u3044\u3066\u3001<span style=\"border-bottom: solid 2px 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style=\"border-bottom: solid 2px #B22222;\">\u5e79\u4e8b\u4f1a\u793e\u304c\u4ed5\u5165\u5148\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4fdd\u5b58\u3057\u3001\u7cbe\u7b97\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5e79\u4e8b\u4f1a\u793e\u304c\u4f5c\u6210\u3057\u305f\uff08\u7acb\u66ff\u3048\u3092\u53d7\u3051\u305f\u69cb\u6210\u54e1\u306e\u8ca0\u62c5\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff09\u7cbe\u7b97\u66f8\u306e\u4fdd\u5b58\u3092\u3082\u3063\u3066\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2462\u3000\u7acb\u66ff\u91d1<span style=\"font-size: 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10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2463\u3000\u53e3\u5ea7\u632f\u66ff\u30fb\u53e3\u5ea7\u632f\u8fbc\u306b\u3088\u308b\u5bb6\u8cc3\u306e\u652f\u6255<\/strong><\/h4>\n<\/div>\n<p>\u5f53\u793e\u304c\u4e8b\u52d9\u6240\u3092\u8cc3\u501f\u3057\u3066\u304a\u308a\u3001\u53e3\u5ea7\u632f\u66ff\u306b\u3088\u308a\u5bb6\u8cc3\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8\u5951\u7d04\u66f8\u306f\u4f5c\u6210\u3057\u3066\u3044\u308b\u304c\u3001\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306e\u4ea4\u4ed8\u306f\u53d7\u3051\u3066\u304a\u3089\u305a\u3001\u5bb6\u8cc3\u306e\u652f\u6255\u306e\u8a18\u9332\u3068\u3057\u3066\u306f\u3001\u9280\u884c\u306e\u901a\u5e33\u306b\u53e3\u5ea7\u632f\u66ff\u306e\u8a18\u9332\u304c\u6b8b\u308b\u3060\u3051\u3067\u3042\u3063\u3066\u3082\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u4e00\u90e8\uff08\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5e74\u6708\u65e5\u4ee5\u5916\u306e\u4e8b\u9805\uff09\u304c\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u66f8\u3068\u3068\u3082\u306b\u901a\u5e33\uff08\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5e74\u6708\u65e5\u306e\u4e8b\u5b9f\u3092\u793a\u3059\u3082\u306e\uff09\u3092\u4f75\u305b\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3068\u306a\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u53d6\u5f15\u306e\u90fd\u5ea6\u3001\u8acb\u6c42\u66f8\u7b49\u304c\u4ea4\u4ed8\u3055\u308c\u306a\u3044\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u53d6\u5f15\u306e\u4e2d\u9014\u3067\u53d6\u5f15\u306e\u76f8\u624b\u65b9\uff08\u8cb8\u4e3b\uff09\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u304f\u306a\u308b\u5834\u5408\u3082\u60f3\u5b9a\u3055\u308c\u3001\u305d\u306e\u65e8\u306e\u9023\u7d61\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u8cb4\u793e\uff08\u501f\u4e3b\uff09\u306f\u305d\u306e\u4e8b\u5b9f\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304c\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u76f8\u624b\u65b9\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304b\u5426\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><strong>\u3010\u53c2\u8003\u3011\u3000\u5e73\u621035\u5e74\uff19\u670830\u65e5\u4ee5\u524d\u304b\u3089\u306e\u5951\u7d04\u306b\u3064\u3044\u3066<\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u304c\u5c0e\u5165\u3055\u308c\u308b\u5e73\u621035\u5e74\uff19\u670830\u65e5\u4ee5\u524d\u304b\u3089\u306e\u5951\u7d04\u306b\u3064\u3044\u3066\u3001\u5951\u7d04\u66f8\u306b\u767b\u9332\u756a\u53f7\u7b49\u306e\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u5fc5\u8981\u306a\u4e8b\u9805\u306e\u8a18\u8f09\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5225\u9014\u3001\u767b\u9332\u756a\u53f7\u7b49\u306e\u4e0d\u8db3\u3059\u308b\u8a18\u8f09\u4e8b\u9805\u306e\u901a\u77e5\u3092\u53d7\u3051\u3001\u5951\u7d04\u66f8\u3068\u3068\u3082\u306b\u4fdd\u5b58\u3057\u3066\u3044\u308c\u3070\u5dee\u3057\u652f\u3048\u306a\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2464\u3000\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001<\/strong><\/h4>\n<\/div>\n<p>\u53d6\u5f15\u5148\u3078\u306e\u79fb\u52d5\u306b\u969b\u3057\u3001\u5238\u58f2\u6a5f\u3067\u4e57\u8eca\u5238\u3092\u8cfc\u5165\u3057\u3001\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3067\u3042\u308b\u9244\u9053\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\uff13\u4e07\u5186\u672a\u6e80\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u304c\u3001<span style=\"border-bottom: solid 2px #B22222;\">\uff13\u4e07\u5186\u4ee5\u4e0a\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5229\u7528\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3068\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/span><\/p>\n<p><span style=\"border-bottom: solid 2px #B22222;\">\u305f\u3060\u3057\u3001\uff13\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u3063\u3066\u3082\u3001\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3067\u3042\u308b\u9244\u9053\u4e8b\u696d\u8005\u304b\u3089\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u4e57\u8eca\u5238\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3001\u305d\u306e\u4e57\u8eca\u5238\u304c\u56de\u53ce\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2465\u3000\u53e4\u7269\u5546\u7b49\u306e\u53e4\u7269\u306e\u8cb7\u53d6\u308a\u7b49<\/strong><\/h4>\n<\/div>\n<p>\u53e4\u7269\u55b6\u696d\u6cd5\u4e0a\u306e\u8a31\u53ef\u3092\u53d7\u3051\u3066\u53e4\u7269\u55b6\u696d\u3092\u55b6\u3080\u53e4\u7269\u5546\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u8005\u304b\u3089\u53e4\u7269\uff08\u53e4\u7269\u5546\u304c\u4e8b\u696d\u3068\u3057\u3066\u8ca9\u58f2\u3059\u308b\u68da\u5378\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u3092\u8cb7\u3044\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u305f\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u76f8\u624b\u65b9\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3001\u305d\u308c\u3092\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2466\u3000\u51fa\u5f35\u65c5\u8cbb\u3001\u5bbf\u6cca\u8cbb\u3001\u65e5\u5f53\u7b49<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=16\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff14\uff0d\uff19<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u793e\u54e1\u306b\u652f\u7d66\u3059\u308b\u51fa\u5f35\u65c5\u8cbb\u3001\u5bbf\u6cca\u8cbb\u3001\u65e5\u5f53\u7b49\u306e\u3046\u3061\u3001\u305d\u306e\u65c5\u884c\u306b\u901a\u5e38\u5fc5\u8981\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3002\u3053\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2467\u3000\u901a\u52e4\u624b\u5f53<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=16\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff14\uff0d10<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u5f93\u696d\u54e1\u7b49\u3067\u901a\u52e4\u3059\u308b\u8005\u306b\u652f\u7d66\u3059\u308b\u901a\u52e4\u624b\u5f53\u306e\u3046\u3061\u3001\u901a\u52e4\u306b\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3002\u3053\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u5e33\u7c3f\u306e\u4fdd\u5b58\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2468\u3000\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3051\u308b\u5e33\u7c3f\u306b\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u4e8b\u9805<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=14\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff14\uff0d\uff15<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u5e73\u621031\u5e7410\u6708\uff11\u65e5\u304b\u3089\u5e73\u621035\u5e74\uff19\u670830\u65e5\uff08\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u5c0e\u5165\u524d\uff09\u307e\u3067\u306e\u9593\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u73fe\u884c\u306e\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u3092\u57fa\u672c\u7684\u306b\u7dad\u6301\u3057\u3064\u3064\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u5546\u54c1\u306e\u4ed5\u5165\u308c\u304b\u305d\u308c\u4ee5\u5916\u306e\u4ed5\u5165\u308c\u304b\u306e\u533a\u5206\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u8ffd\u52a0\u3057\u305f\u5e33\u7c3f\u53ca\u3073\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u304c\u8981\u4ef6\uff08\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff09\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u3067\u306f\u3001\u73fe\u884c\u306e\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3044\u3066\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b\u8a18\u8f09\u4e8b\u9805\u306b\u3001\u6b21\u306e\u4e8b\u9805\u304c\u8ffd\u52a0\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300a\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u3088\u308b\u8a18\u8f09\u4e8b\u9805\u306e\u8ffd\u52a0\uff08\u5e73\u621031\u5e7410\u6708\uff11\u65e5\uff5e\u5e73\u621035\u5e74\uff19\u670830\u65e5\uff09\u300b<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u5e33\u7c3f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u4ed6\u306e\u8005\u304b\u3089\u53d7\u3051\u305f\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u65e8<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u65e8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u7a0e\u7387\u3054\u3068\u306b\u5408\u8a08\u3057\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u8fbc\u4fa1\u984d<\/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:#B22222;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: 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3px;\">\uff13\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9\uff08\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u4ed6\u306e\u8005\u304b\u3089\u53d7\u3051\u305f\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u5185\u5bb9\u53ca\u3073\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u65e8\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><strong>\u3010\u53c2\u8003\u3011\u3000\u53d6\u5f15\u5148\u30b3\u30fc\u30c9\u7b49\u306b\u3088\u308b\u8868\u793a<\/strong><\/p>\n<p><span style=\"border-bottom: solid 2px #B22222;\">\u5e33\u7c3f\u306b\u8a18\u8f09\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u306f\u3001\u53d6\u5f15\u5148\u30b3\u30fc\u30c9\u7b49\u306e\u8a18\u53f7\u30fb\u756a\u53f7\u7b49\u306b\u3088\u308b\u8868\u793a\u3067\u5dee\u3057\u652f\u3048\u306a\u3044\u3002<\/span>\u307e\u305f\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3082\u3001\u5546\u54c1\u30b3\u30fc\u30c9\u7b49\u306e\u8a18\u53f7\u30fb\u756a\u53f7\u7b49\u306b\u3088\u308b\u8868\u793a\u3067\u5dee\u3057\u652f\u3048\u306a\u3044\u304c\u3001\u3053\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u304b\u3001\u307e\u305f\u3001\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u306e\u5224\u5225\u304c\u660e\u3089\u304b\u3068\u306a\u308b\u3082\u306e\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2469\u3000\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306e\u5e33\u7c3f\u3078\u306e\u4e00\u5b9a\u306e\u8a18\u8f09\u4e8b\u9805<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=15\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff14\uff0d\uff17<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u306a\u3069\u306e\u7406\u7531\u306b\u3088\u308a\u3001\u6b21\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u306e\u4fdd\u5b58\u306e\u307f\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<br \/>\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: 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3px;\">\uff08\u30c8\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\uff13\u4e07\u5186\u672a\u6e80\u306e\u81ea\u52d5\u8ca9\u58f2\u6a5f\u53ca\u3073\u81ea\u52d5\u30b5\u30fc\u30d3\u30b9\u6a5f\u304b\u3089\u306e\u5546\u54c1\u306e\u8cfc\u5165\u7b49<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30c1\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u90f5\u4fbf\u5207\u624b\u985e\u306e\u307f\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u90f5\u4fbf\u30fb\u8ca8\u7269\u30b5\u30fc\u30d3\u30b9\uff08\u90f5\u4fbf\u30dd\u30b9\u30c8\u306b\u3088\u308a\u5dee\u3057\u51fa\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308b\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30ea\uff09\u3000\u5f93\u696d\u54e1\u7b49\u306b\u652f\u7d66\u3059\u308b\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u51fa\u5f35\u65c5\u8cbb\u7b49\uff08\u51fa\u5f35\u65c5\u8cbb\u3001\u5bbf\u6cca\u8cbb\u3001\u65e5\u5f53\u53ca\u3073\u901a\u52e4\u624b\u5f53\uff09<\/p>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u3001\u5e33\u7c3f\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u95a2\u3057\u3001\u901a\u5e38\u5fc5\u8981\u306a\u8a18\u8f09\u4e8b\u9805\u306b\u52a0\u3048\u3001\u4ee5\u4e0b\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3068\u306a\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: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3044\u305a\u308c\u304b\u306e\u4ed5\u5165\u308c\u306b\u8a72\u5f53\u3059\u308b\u65e8<\/strong><\/p>\n<p style=\"padding-left: 15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u5177\u4f53\u4f8b\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u4e0a\u8a18\uff08\u30a4\uff09\u306e\u5834\u5408\uff1a\u300c\uff13\u4e07\u5186\u672a\u6e80\u306e\u9244\u9053\u6599\u91d1\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u30fb\u4e0a\u8a18\uff08\u30ed\uff09\u306e\u5834\u5408\uff1a\u300c\u5165\u5834\u5238\u7b49\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730\uff08\u4e00\u5b9a\u306e\u8005\u3092\u9664\u304f\uff09<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000<span style=\"border-bottom: solid 2px #B22222;\">\u5e33\u7c3f\u306b\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730\u306e\u8a18\u8f09\u304c\u4e0d\u8981\u306a\u4e00\u5b9a\u306e\u8005\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\uff13\u4e07\u5186\u672a\u6e80\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\uff08\u8239\u8236\u3001\u30d0\u30b9\u53c8\u306f\u9244\u9053\uff09\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u904b\u9001\u3092\u884c\u3063\u305f\u8005<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u90f5\u4fbf\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u90f5\u4fbf\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u884c\u3063\u305f\u8005<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u8a72\u5f53\u3059\u308b\u51fa\u5f35\u65c5\u8cbb\u7b49\uff08\u51fa\u5f35\u65c5\u8cbb\u3001\u5bbf\u6cca\u8cbb\u3001\u65e5\u5f53\u53ca\u3073\u901a\u52e4\u624b\u5f53\uff09\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u5f53\u8a72\u51fa\u5f35\u65c5\u8cbb\u7b49\u3092\u53d7\u9818\u3057\u305f\u4f7f\u7528\u4eba\u7b49<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u30fb\u4e0a\u8a18\uff08\u30cf\uff09\u304b\u3089\uff08\u30d8\uff09\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\uff08\uff08\u30cf\uff09\u304b\u3089\uff08\u30db\uff09\u306b\u4fc2\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u53e4\u7269\u55b6\u696d\u6cd5\u3001\u8cea\u5c4b\u55b6\u696d\u6cd5\u53c8\u306f\u5b85\u5730\u5efa\u7269\u53d6\u5f15\u696d\u6cd5\u306b\u3088\u308a\u3001\u696d\u52d9\u306b\u95a2\u3059\u308b\u5e33\u7c3f\u7b49\u3078\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u53ca\u3073\u4f4f\u6240\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u4ee5\u5916\u306e\u3082\u306e\u306b\u9650\u308a\u3001\uff08\u30d8\uff09\u306b\u4fc2\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u8005\u304b\u3089\u53d7\u3051\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u5f53\u8a72\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9<\/span><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 1px solid #000000; background-color: #ffffff; border-radius: 10px; margin-bottom: 5px;\">\n<p><strong>\u3010\u53c2\u8003\u3011\u3000\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e<\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u5c0e\u5165\u304b\u3089\u4e00\u5b9a\u671f\u9593\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u3067\u3042\u3063\u3066\u3082\u3001\u4ed5\u5165\u7a0e\u984d\u76f8\u5f53\u984d\u306e\u4e00\u5b9a\u5272\u5408\u3092\u4ed5\u5165\u7a0e\u984d\u3068\u307f\u306a\u3057\u3066\u63a7\u9664\u3067\u304d\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/tekikaku3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-154934\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/tekikaku3-1.png\" alt=\"\u671f\u9593\t\u5272\u5408 \u5e73\u621035\u5e7410\u67081\u65e5\uff5e\u5e73\u621038\u5e749\u670830\u65e5\t\u4ed5\u5165\u7a0e\u984d\u76f8\u5f53\u984d\u306e80\uff05 \u5e73\u621038\u5e7410\u67081\u65e5\uff5e\u5e73\u621041\u5e749\u670830\u65e5\t\u4ed5\u5165\u7a0e\u984d\u76f8\u5f53\u984d\u306e50\uff05\" width=\"550\" height=\"96\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/tekikaku3-1.png 1057w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/tekikaku3-1-300x52.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/tekikaku3-1-1024x178.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u305f\u5e33\u7c3f\u53ca\u3073\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u304c\u8981\u4ef6\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff11\u3000\u5e33\u7c3f<\/strong><\/p>\n<p>\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u52a0\u3048\u3001\u4f8b\u3048\u3070\u3001\u300c80\uff05\u63a7\u9664\u5bfe\u8c61\u300d\u306a\u3069\u3001\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3067\u3042\u308b\u65e8\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u4e8b\u9805\u3068\u306a\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: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9\uff08\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u4ed6\u306e\u8005\u304b\u3089\u53d7\u3051\u305f\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u5185\u5bb9\u53ca\u3073\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u65e8\uff09\u53ca\u3073<span style=\"border-bottom: solid 2px #B22222;\">\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3067\u3042\u308b\u65e8<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff12\u3000\u8acb\u6c42\u66f8\u7b49<\/strong><\/p>\n<p>\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u3068\u540c\u69d8\u306e\u8a18\u8f09\u4e8b\u9805\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u4e8b\u9805\u3068\u306a\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: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u66f8\u985e\u306e\u4f5c\u6210\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9\uff08\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u5185\u5bb9\u53ca\u3073\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u65e8\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u7a0e\u7387\u3054\u3068\u306b\u5408\u8a08\u3057\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u8fbc\u4fa1\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u5f53\u8a72\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div>\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/div>\n<ul>\n<li id=\"a0018005-136\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0018005-136.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308bQ&amp;A\uff08\u5e73\u621030\u5e74\uff16\u6708\uff09<\/a>\u300d<\/li>\n<li id=\"a0018005-135\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\u53d6\u6271\u901a\u9054<\/a>\u300d<\/li>\n<li id=\"a0018005-135\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/1806xx_2\/index.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8\u7b49\u306e\u69d8\u5f0f<\/a>\u300d<\/li>\n<\/ul>\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        \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>\u4efb\u610f\u7d44\u5408\u306e\u5171\u540c\u4e8b\u696d\u3068\u3057\u3066\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u5e79\u4e8b\u4f1a\u793e\u304c\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u540d\u7fa9\u4eba\u3068\u306a\u3063\u3066\u3044\u308b\u7b49\u306e\u4e8b\u7531\u306b\u3088\u308a\u5404\u69cb\u6210\u54e1\u306e\u6301\u5206\u306b\u5fdc\u3058\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u304d\u306b\u304a\u3044\u3066\u3001\u5e79\u4e8b\u4f1a\u793e\u304c\u4ed5\u5165\u5148\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u30b3\u30d4\u30fc\u306b\u5404\u69cb\u6210\u54e1\u306e\u51fa\u8cc7\u91d1\u7b49\u306e\u5272\u5408\u306b\u5fdc\u3058\u305f\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u306e\u914d\u5206\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u305f\u3082\u306e\u306f\u3001\u305d\u306e\u4ed6\u306e\u69cb\u6210\u54e1\u306b\u304a\u3051\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u305f\u3081\u306b\u4fdd\u5b58\u304c\u5fc5\u8981\u306a\u8acb\u6c42\u66f8\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3001\u305d\u306e\u4fdd\u5b58\u3092\u3082\u3063\u3066\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u305f\u3081\u306e\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\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":[188,177,167,181,290],"tags":[420,335],"backnumber":[1958],"series":[838],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 12:44:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/154701"}],"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=154701"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/154701\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=154701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=154701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=154701"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=154701"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=154701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}