{"id":16117,"date":"2013-06-06T10:09:33","date_gmt":"2013-06-06T01:09:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=16117"},"modified":"2020-08-13T16:25:54","modified_gmt":"2020-08-13T07:25:54","slug":"tax-effects-article-11","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-11\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c11\u56de\u3011\u300c\u5c06\u6765\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\uff0d\u304a\u77e5\u3089\u305b\uff0d<\/strong><\/span><\/p>\n<p style=\"margin-bottom:3px;\">\u9069\u7528\u6307\u91dd\u7b49\u3092\u7e54\u308a\u8fbc\u3093\u3060\u6700\u65b0\u7248\u306e\u300e<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u3068\u9069\u7528\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-65\/\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076<\/a>\u300f\u304c\u597d\u8a55\u9023\u8f09\u4e2d\u3067\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5c06\u6765\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u304c\u9577\u671f\u306b\u308f\u305f\u308b<\/h4>\n<h4 style=\"text-align: center;\">\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3010\u7b2c10\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-10\/\" target=\"_blank\">\u524d\u56de<\/a>\u306b\u5f15\u304d\u7d9a\u304d\u3001\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u3002\u4ee5\u4e0b\u300c\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u300d\u3068\u3044\u3046\uff09\u3092\u9069\u7528\u3059\u308b\u969b\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<br 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class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#708090;\">\n\t\t<p><strong><span style=\"color: #b22222;\">\u3010\u4f1a\u793e\u5206\u985e\uff08\u4f8b\u793a\u533a\u5206\uff09\u2460\u3011<\/span><\/strong><br \/>\n<strong>\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u5341\u5206\u306b\u4e0a\u56de\u308b\u8ab2\u7a0e\u6240\u5f97\u3092\u6bce\u671f\u8a08\u4e0a\u3057\u3066\u3044\u308b\u4f1a\u793e\u7b49<\/strong><\/p>\n<p><span style=\"color: #008000;\">\u3014\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3015<\/span><br \/>\n\u5c06\u6765\u89e3\u6d88\u5e74\u5ea6\u304c\u9577\u671f\u3068\u306a\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#708090;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\u3010\u4f1a\u793e\u5206\u985e\uff08\u4f8b\u793a\u533a\u5206\uff09\u2461\u3011<\/strong><\/span><br \/>\n<strong>\u696d\u7e3e\u306f\u5b89\u5b9a\u3057\u3066\u3044\u308b\u304c\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u5341\u5206\u306b\u4e0a\u56de\u308b\u307b\u3069\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u306a\u3044\u4f1a\u793e\u7b49<\/strong><\/p>\n<p><span style=\"color: #008000;\">\u3014\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3015<\/span><br \/>\n\u5c06\u6765\u89e3\u6d88\u5e74\u5ea6\u304c\u9577\u671f\u3068\u306a\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#708090;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\u3010\u4f1a\u793e\u5206\u985e\uff08\u4f8b\u793a\u533a\u5206\uff09\u2462\u3011<\/strong><\/span><br \/>\n<strong> 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\/>\n\u901a\u5e38\u3001\u5408\u7406\u7684\u306a\u898b\u7a4d\u53ef\u80fd\u671f\u9593\u3068\u3055\u308c\u308b\u671f\u9593\uff08\u304a\u304a\u3080\u306d\uff15\u5e74\uff09\u3092\u8d85\u3048\u305f\u5e74\u5ea6\u3067\u3042\u3063\u3066\u3082\u3001\u5f53\u671f\u672b\u306b\u304a\u3051\u308b\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u306e\u6700\u7d42\u89e3\u6d88\u5e74\u5ea6\u307e\u3067\u306b\u89e3\u6d88\u3055\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#708090;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\u3010\u4f1a\u793e\u5206\u985e\uff08\u4f8b\u793a\u533a\u5206\uff09\u2463\uff08\u672c\u5247\uff09\u3011<\/strong><\/span><br \/>\n<strong> \u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u5b58\u5728\u3059\u308b\u4f1a\u793e\u7b49\uff08\u672c\u5247\uff09<\/strong><\/p>\n<p><span style=\"color: #008000;\">\u3014\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3015<\/span><br \/>\n\u7fcc\u671f\u306b\u304a\u3051\u308b\u89e3\u6d88\u984d\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#FF8C00;\"><\/div>\n<p><span style=\"color: #b22222;\"><strong>\u3010\u4f1a\u793e\u5206\u985e\uff08\u4f8b\u793a\u533a\u5206\uff09\u2463\uff08\u4f46\u66f8\uff09\u3011<\/strong><\/span><br \/>\n<strong> \u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u5b58\u5728\u3059\u308b\u4f1a\u793e\u7b49\uff08\u4f46\u66f8\uff09<\/strong><\/p>\n<p><span style=\"color: #008000;\">\u3014\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3015<\/span><br \/>\n\u901a\u5e38\u3001\u5408\u7406\u7684\u306a\u898b\u7a4d\u53ef\u80fd\u671f\u9593\u3068\u3055\u308c\u308b\u671f\u9593\uff08\u304a\u304a\u3080\u306d\uff15\u5e74\uff09\u3092\u8d85\u3048\u305f\u5e74\u5ea6\u3067\u3042\u3063\u3066\u3082\u3001\u5f53\u671f\u672b\u306b\u304a\u3051\u308b\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u306e\u6700\u7d42\u89e3\u6d88\u5e74\u5ea6\u307e\u3067\u306b\u89e3\u6d88\u3055\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#708090;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\u3010\u4f1a\u793e\u5206\u985e\uff08\u4f8b\u793a\u533a\u5206\uff09\u2464\u3011<\/strong><\/span><br \/>\n<strong> \u904e\u53bb\u9023\u7d9a\u3057\u3066\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u4f1a\u793e\u7b49<\/strong><\/p>\n<p><span style=\"color: #008000;\">\u3014\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3015<\/span><br \/>\n\u539f\u5247\u3068\u3057\u3066\u3001\u5f53\u8a72\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306f\u306a\u3044\u3082\u306e\u3068\u5224\u65ad\u3059\u308b\u3002<br \/>\n\u307e\u305f\u3001\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u6cc1\u306b\u3042\u308b\u4f1a\u793e\u3084\u8cc7\u672c\u306e\u6b20\u640d\u306e\u72b6\u6cc1\u304c\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u3044\u308b\u4f1a\u793e\u3067\u3001\u304b\u3064\u3001\u77ed\u671f\u9593\u306b\u5f53\u8a72\u72b6\u6cc1\u306e\u89e3\u6d88\u304c\u898b\u8fbc\u307e\u308c\u306a\u3044\u5834\u5408\u306b\u3082\u3001\u3053\u308c\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/strong><\/h4>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u5c06\u6765\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0<\/strong><\/h4>\n<p>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\uff31\uff11\u3067\u306f\u3001\u5c06\u6765\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u95a2\u3057\u3066\u3001<span style=\"color: #b22222;\">\u4f1a\u793e\u5206\u985e\uff08\u4f8b\u793a\u533a\u5206\uff09\u2462<\/span>\u53ca\u3073<span style=\"color: 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u5c06\u6765\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u95a2\u3059\u308b\u9650\u5b9a\u7684\u306a\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u3067\u306f\u3001\u5c06\u6765\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u3057\u3066\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u3084\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8d85\u904e\u984d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u6319\u3052\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u6765\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306f\u3001\u4e00\u6642\u5dee\u7570\u7b49\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3059\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u3084\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u6027\u8cea\u3092\u6301\u3063\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u306f\u3001\u5f93\u696d\u54e1\u306e\u9000\u8077\u91d1\u306b\u95a2\u3059\u308b\u5236\u5ea6\u8a2d\u8a08\u306b\u57fa\u3065\u3044\u3066\u8a08\u4e0a\u3055\u308c\u3001\u57fa\u672c\u7684\u306b\u3001\u4f1a\u793e\u306e\u610f\u601d\u306b\u3088\u308b\u5f71\u97ff\u3092\u53d7\u3051\u306a\u3044\u3067\u3001\u9577\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u304c\u6027\u683c\u4e0a\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u4f1a\u793e\u306e\u63a1\u7528\u3057\u305f\u4f1a\u8a08\u65b9\u91dd\uff08\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\uff09\u306b\u57fa\u3065\u3044\u3066\u3001\u8a08\u753b\u7684\u30fb\u898f\u5247\u7684\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u9577\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u3001\u898f\u5247\u7684\u306b\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\uff08\u624b\u585a\u4ed9\u592b\u300e<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\" href=\"https:\/\/profession-net.com\/bookstore\/s57201\/\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u5b9f\u52d9\uff08\u7b2c\uff17\u7248\uff09<\/a>\u300f\uff08\u6e05\u6587\u793e\u30012011\u5e746\u6708\uff0957\u30da\u30fc\u30b8\u53c2\u8003\uff09\u3002<\/p>\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u672c\u6765\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306f\u3001\u4e00\u6642\u5dee\u7570\u7b49\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3059\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u3053\u306e\u3088\u3046\u306a\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u3084\u6e1b\u4fa1\u511f\u5374\u306e\u6027\u8cea\u306b\u9451\u307f\u3066\u3001\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u306f\u3053\u308c\u3089\u306b\u3064\u3044\u3066\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u3092\u3057\u305f\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u306e\u3067\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u3084\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u306e\u9650\u5b9a\u7684\u306a\u4f8b\u793a\u3068\u89e3\u3059\u3079\u304d\u3082\u306e\u3068\u8003\u3048\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u30fb<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918b.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a><br \/>\n\u30fb<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918a.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a><\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\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>\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u306f\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u6e1b\u3084\u8cde\u4e0e\u5f15\u5f53\u91d1\u306e\u3088\u3046\u306b\uff08\u3044\u305a\u308c\u3082\u8a08\u4e0a\u6642\u306b\u306f\u7a0e\u52d9\u4e0a\u3001\u640d\u91d1\u7b97\u5165\u3067\u304d\u306a\u3044\u3082\u306e\u3068\u3059\u308b\uff09\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306e\u7d50\u679c\u3001\u4e00\u822c\u306b\u3001\u77ed\u671f\u9593\u3067\u89e3\u6d88\u3055\u308c\u308b\u3082\u306e\u304c\u3042\u308b\u3002<br \/>\n\u4e00\u65b9\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u3084\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8d85\u904e\u984d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u3088\u3046\u306b\u3001\u5c06\u6765\u89e3\u6d88\u5e74\u5ea6\u304c\u9577\u671f\u3068\u306a\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3082\u5b58\u5728\u3059\u308b\u3002<br \/>\n\u5c06\u6765\u89e3\u6d88\u5e74\u5ea6\u304c\u9577\u671f\u3068\u306a\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u4f01\u696d\u304c\u7d99\u7d9a\u3059\u308b\u9650\u308a\u3001\u9577\u671f\u306b\u308f\u305f\u308b\u304c\u5c06\u6765\u89e3\u6d88\u3055\u308c\u3001\u5c06\u6765\u306e\u7a0e\u91d1\u8ca0\u62c5\u984d\u3092\u8efd\u6e1b\u3059\u308b\u52b9\u679c\u3092\u6709\u3059\u308b\u3082\u306e\u3067\u3042\u308b\uff08\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f75\uff082\uff09\uff09\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,257,167,182,290,232],"tags":[373],"backnumber":[1697],"series":[1101],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-03 04:24:19","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/16117"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=16117"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/16117\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=16117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=16117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=16117"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=16117"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=16117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}