{"id":162109,"date":"2018-11-01T10:18:11","date_gmt":"2018-11-01T01:18:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=162109"},"modified":"2018-10-31T15:42:01","modified_gmt":"2018-10-31T06:42:01","slug":"tax-article-291","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-291\/","title":{"rendered":"\u4f01\u696d\u306e\uff3b\u96fb\u5b50\u7533\u544a\uff3d\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u5229\u4fbf\u6027\u5411\u4e0a\u306e\u305f\u3081\u306e\u65bd\u7b56\u306e\u5168\u4f53\u50cf\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4f01\u696d\u306e<span style=\"color: #333399;\">\uff3b\u96fb\u5b50\u7533\u544a\uff3d<\/span>\u5b9f\u52d9<span style=\"color: #006400;\">\uff31<\/span>\uff06<span style=\"color: #800080;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5229\u4fbf\u6027\u5411\u4e0a\u306e\u305f\u3081\u306e\u65bd\u7b56\u306e\u5168\u4f53\u50cf\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\uff33\uff2b\uff2a\u7dcf\u5408\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5742\u672c\u3000\u771f\u4e00\u90ce<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#123a00;\">\n\t\t<h4 style=\"padding: 10px; border: 3px solid #123a00; background-color: #d6f2bd; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u3008\u8cea\u554f\u3009 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#800080;\"><strong>\u25cf\u25cb\u25cf\u25cb\u89e3\u8aac\u25cb\u25cf\u25cb\u25cf<\/strong><\/span><\/h4>\n<p>\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\uff29\uff23\uff34\u306e\u6d3b\u7528\u3092\u63a8\u9032\u3057\u30c7\u30fc\u30bf\u306e\u5186\u6ed1\u306a\u5229\u7528\u3092\u9032\u3081\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u793e\u4f1a\u5168\u4f53\u306e\u30b3\u30b9\u30c8\u524a\u6e1b\u53ca\u3073\u4f01\u696d\u306e\u751f\u7523\u6027\u5411\u4e0a\u3092\u56f3\u308b\u89b3\u70b9\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u7b49\u306e\u96fb\u5b50\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u300c\u5927\u6cd5\u4eba\u306e\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u300d\u3068\u3068\u3082\u306b\u3001\u300c\u4e2d\u5c0f\u6cd5\u4eba\u3082\u542b\u3081\u3066\u7533\u544a\u30c7\u30fc\u30bf\u3092\u5186\u6ed1\u306b\u96fb\u5b50\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u74b0\u5883\u6574\u5099\u306e\u898b\u76f4\u3057\u300d\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002<!--more--><\/p>\n<p>\u7533\u544a\u30c7\u30fc\u30bf\u306e\u5186\u6ed1\u306a\u96fb\u5b50\u63d0\u51fa\u306e\u305f\u3081\u306e\u74b0\u5883\u6574\u5099\u306b\u3064\u3044\u3066\u306f\u3001\u4e3b\u306b\u6cd5\u4eba\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306e\u96fb\u5b50\u7533\u544a\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3001<strong>\uff08\uff11\uff09\u63d0\u51fa\u60c5\u5831\u7b49\u306e\u30b9\u30ea\u30e0\u5316<\/strong>\u3001<strong>\uff08\uff12\uff09\u30c7\u30fc\u30bf\u5f62\u5f0f\u306e\u67d4\u8edf\u5316<\/strong>\u3001<strong>\uff08\uff13\uff09\u63d0\u51fa\u65b9\u6cd5\u306e\u62e1\u5145<\/strong>\u3001<strong>\uff08\uff14\uff09\u63d0\u51fa\u5148\u306e\u4e00\u5143\u5316<\/strong>\u3001<strong>\uff08\uff15\uff09\u8a8d\u8a3c\u624b\u7d9a\u306e\u7c21\u4fbf\u5316<\/strong>\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u5236\u5ea6\u30fb\u904b\u7528\u4e21\u9762\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u307e\u3057\u305f\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:#ff6600;\">\n\t\t<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u300c\u63d0\u51fa\u60c5\u5831\u7b49\u306e\u30b9\u30ea\u30e0\u5316\u300d<\/strong><\/h4>\n<p><span style=\"border-bottom: solid 1px #B22222;\">2019\u5e74\uff14\u6708\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u306e\u7533\u544a\u304b\u3089<\/span>\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306b\u8a18\u8f09\u3059\u308b\u4ef6\u6570\u3084\u8a18\u8f09\u5185\u5bb9\u7b49\u306e\u7701\u7565\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<strong>\uff3b\u4e0b\u8868\u2462\uff3d<\/strong><\/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:#ff6600;\">\n\t\t<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u300c\u30c7\u30fc\u30bf\u5f62\u5f0f\u306e\u67d4\u8edf\u5316\u300d<\/strong><\/h4>\n<p><span style=\"border-bottom: solid 1px #B22222;\">2019\u5e74\uff14\u6708\u4ee5\u5f8c\u306e\u7533\u544a\u304b\u3089<\/span>\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/06_01.pdf\" target=\"_blank\">\u5225\u8868\uff16\uff08\uff11\uff09<\/a>\uff08\u6240\u5f97\u7a0e\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09\u7b49\u306e\u3088\u3046\u306b\u660e\u7d30\u306e\u8a18\u8f09\u91cf\u304c\u591a\u3044\u90e8\u5206\u3084\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u306e\uff38\uff2d\uff2c\u5f62\u5f0f\u3060\u3051\u3067\u306f\u306a\u304f\uff23\uff33\uff36\u5f62\u5f0f\u306b\u3088\u308b\u63d0\u51fa\u3082\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<strong>\uff3b\u4e0b\u8868\u2463\u30fb\u2464\uff3d<\/strong><\/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:#ff6600;\">\n\t\t<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u300c\u63d0\u51fa\u65b9\u6cd5\u306e\u62e1\u5145\u300d<\/strong><\/h4>\n<p><span style=\"border-bottom: solid 1px #B22222;\">2020\u5e74\uff14\u6708\u4ee5\u5f8c\u306e\u7533\u544a\u304b\u3089<\/span>\u3001e\u2010Tax\u3067\u9001\u4fe1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3088\u3046\u306a\u5927\u5bb9\u91cf\u306e\u7533\u544a\u7b49\u30c7\u30fc\u30bf\uff08\uff23\uff33\uff36\u5f62\u5f0f\u53c8\u306f\uff30\uff24\uff26\u5f62\u5f0f\u3067\u306e\u63d0\u51fa\u304c\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\uff09\u306b\u3064\u3044\u3066\u3001\u5149\u30c7\u30a3\u30b9\u30af\u7b49\u306b\u3088\u308b\u63d0\u51fa\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<strong>\uff3b\u4e0b\u8868\u2467\uff3d<\/strong><\/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:#ff6600;\">\n\t\t<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u300c\u63d0\u51fa\u5148\u306e\u4e00\u5143\u5316\u300d<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3084\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7533\u544a\u66f8\uff08\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u5bfe\u8c61\u6cd5\u4eba<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u9650\u308b\uff09\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u7533\u544a\u30c7\u30fc\u30bf\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #B22222;\">2020\u5e74\uff14\u6708\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u306e\u7533\u544a\u304b\u3089<\/span>\u306f\u3001e\u2010Tax\u30b7\u30b9\u30c6\u30e0\u3078\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u30c7\u30fc\u30bf\u3092\u9001\u4fe1\u3059\u308b\u969b\u306b\u8ca1\u52d9\u8af8\u8868\u30c7\u30fc\u30bf\u3092\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308c\u3070\u3001eLTAX\u30b7\u30b9\u30c6\u30e0\u3078\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7533\u544a\u66f8\u30c7\u30fc\u30bf\u3092\u9001\u4fe1\u3059\u308b\u969b\u306b\u306f\u5f53\u8a72\u30c7\u30fc\u30bf\u3092\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u7121\u304f\u306a\u308a\u307e\u3059\u3002<strong>\uff3b\u4e0b\u8868\u246a\uff3d<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u73fe\u5728\u306b\u304a\u3044\u3066\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u3067\u3001\u516c\u5171\u6cd5\u4eba\u7b49\u3001\u7279\u5225\u6cd5\u4eba\u3001\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u3001\u307f\u306a\u3057\u8ab2\u7a0e\u6cd5\u4eba\u3001\u6295\u8cc7\u6cd5\u4eba\u3001\u7279\u5b9a\u76ee\u7684\u4f1a\u793e\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u53ca\u3073\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u306f\u9664\u304d\u307e\u3059\uff08\u5730\u65b9\u7a0e\u6cd572\u6761\u306e\uff12\uff09\u3002<\/span><\/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:#ff6600;\">\n\t\t<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u300c\u8a8d\u8a3c\u624b\u7d9a\u306e\u7c21\u4fbf\u5316\u300d<\/strong><\/h4>\n<p>\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4ee3\u7406\u9001\u4fe1\u4ee5\u5916\u306e\u5834\u5408\u3001\u6cd5\u4eba\u304c\u96fb\u5b50\u7533\u544a\u3092\u884c\u3046\u969b\u306b\u306f\u7533\u544a\u30c7\u30fc\u30bf\u306b\u5fc5\u305a\u4ee3\u8868\u8005\u306e\u96fb\u5b50\u8a3c\u660e\u66f8\u306b\u3088\u308a\u96fb\u5b50\u7f72\u540d\u3092\u4ed8\u4e0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001<span style=\"border-bottom: solid 1px #B22222;\">2018\u5e74\uff14\u6708\u4ee5\u5f8c\u306e\u7533\u544a\u304b\u3089<\/span>\u306f\u3001\u5f53\u8a72\u4ee3\u8868\u8005\u304b\u3089\u59d4\u4efb\u3092\u53d7\u3051\u305f\u5f79\u54e1\u3084\u793e\u54e1\u306e\u96fb\u5b50\u8a3c\u660e\u66f8\u306b\u3088\u308a\u96fb\u5b50\u7f72\u540d\u3092\u4ed8\u4e0e\u3059\u308c\u3070\u96fb\u5b50\u7533\u544a\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002<strong>\uff3b\u4e0b\u8868\u246b\uff3d<\/strong><\/p>\n<\/div>\n<p>\u4e0a\u8a18\u4ee5\u5916\u306b\u3082\u3001\u4e0b\u8868\u306b\u63b2\u3052\u308b\u901a\u308a\u3001\u69d8\u3005\u306a\u5229\u4fbf\u6027\u5411\u4e0a\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u9806\u6b21\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u5229\u4fbf\u6027\u5411\u4e0a\u65bd\u7b56\u7b49\u4e00\u89a7\u3011<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/eTaxqa9-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-162118\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/eTaxqa9-1-2.png\" alt=\"\u65bd\u7b56\u540d\t\u5bfe\u8c61\u7a0e\u76ee\t\u2116\t\u6982\u3000\u3000\u8981\t&quot;\u9069\u7528\u958b\u59cb\u6642\u671f \uff08\u4e88\u5b9a\uff09&quot; &quot; \u63d0\u51fa\u60c5\u5831\u7b49\u306e\u30b9\u30ea\u30e0\u5316&quot;\t\u5168\u7a0e\u76ee\t\u2460\t \u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf(PDF\u5f62\u5f0f)\u3067\u9001\u4fe1\u3055\u308c\u305f\u6dfb\u4ed8\u66f8\u985e\u306e\u7d19\u539f\u672c\u306e\u4fdd\u5b58\u4e0d\u8981\u5316 \t2018\u5e744\u6708\u4ee5\u5f8c\u306e\u7533\u8acb\u7b49 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title=\"\u56fd\u7a0e\u5e81\uff08e\u2010Tax\uff09\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.e-tax.nta.go.jp\/hojin\/gimuka\/sesaku.htm\" target=\"_blank\">\u5229\u4fbf\u6027\u5411\u4e0a\u65bd\u7b56\u7b49\u4e00\u89a7\uff08\u65bd\u7b56\u5225\uff09<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\uff08e\u2010Tax\uff09\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.e-tax.nta.go.jp\/hojin\/gimuka\/jiki.htm\" target=\"_blank\">\u5229\u4fbf\u6027\u5411\u4e0a\u65bd\u7b56\u7b49\u4e00\u89a7\uff08\u9069\u7528\u958b\u59cb\u6642\u671f\uff08\u4e88\u5b9a\uff09\u9806\uff09<\/a>\u300d<br \/>\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><\/p><\/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 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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\uff29\uff23\uff34\u306e\u6d3b\u7528\u3092\u63a8\u9032\u3057\u30c7\u30fc\u30bf\u306e\u5186\u6ed1\u306a\u5229\u7528\u3092\u9032\u3081\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u793e\u4f1a\u5168\u4f53\u306e\u30b3\u30b9\u30c8\u524a\u6e1b\u53ca\u3073\u4f01\u696d\u306e\u751f\u7523\u6027\u5411\u4e0a\u3092\u56f3\u308b\u89b3\u70b9\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u7b49\u306e\u96fb\u5b50\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u300c\u5927\u6cd5\u4eba\u306e\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u300d\u3068\u3068\u3082\u306b\u3001\u300c\u4e2d\u5c0f\u6cd5\u4eba\u3082\u542b\u3081\u3066\u7533\u544a\u30c7\u30fc\u30bf\u3092\u5186\u6ed1\u306b\u96fb\u5b50\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u74b0\u5883\u6574\u5099\u306e\u898b\u76f4\u3057\u300d\u304c\u884c\u308f\u308c\u307e\u3057\u305f\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":[177,167,181,290],"tags":[456,455,332,477,437],"backnumber":[1968],"series":[832],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 08:51:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/162109"}],"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=162109"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/162109\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=162109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=162109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=162109"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=162109"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=162109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}