{"id":164396,"date":"2018-11-29T10:13:55","date_gmt":"2018-11-29T01:13:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=164396"},"modified":"2018-11-29T10:31:37","modified_gmt":"2018-11-29T01:31:37","slug":"tax-effects-article-62","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-62\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c10\u56de\u3011\u300c\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #426579;\">\u7a0e\u52b9\u679c\u4f1a\u8a08<\/span><span style=\"font-size: 18px;\">\u306b\u304a\u3051\u308b<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d<\/strong><\/span><span style=\"font-size: 18px;\">\u306e<\/span><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u57fa\u790e\u89e3\u8aac<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c10\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb<strong>\u3000\u7af9\u672c\u3000\u6cf0\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p><a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-61\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u304c\u4e00\u6642\u5dee\u7570\u3068\u306a\u308b\u7406\u7531\u3092\u8aac\u660e\u3057\u305f\u4e0a\u3067\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u304c\u53ef\u80fd\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u3001\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u304c\u3069\u306e\u3088\u3046\u306b\u7570\u306a\u308b\u304b\u3092\u8aac\u660e\u3057\u305f\u3002\u7279\u306b\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u304c\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u3068\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u9593\u306e\u5dee\u306b\u7740\u76ee\u3057\u3066\u3044\u308b\u70b9\u306f\u975e\u5e38\u306b\u91cd\u8981\u306a\u305f\u3081\u3001\u305c\u3072\u7406\u89e3\u3057\u3066\u304a\u3044\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u3068\u540c\u69d8\u306b\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u300c\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u300d\u306b\u8a08\u4e0a\u3055\u308c\u308b\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u3068\u306e\u6bd4\u8f03\u3092\u4ea4\u3048\u306a\u304c\u3089\u8aac\u660e\u3057\u3066\u3044\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u3068\u306f\u4f55\u304b<\/strong><\/h4>\n<p>\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u3068\u306f\u3001\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u3057\u305f\u3044\u53d6\u5f15\uff08\u30d8\u30c3\u30b8\u5bfe\u8c61\uff09\u304b\u3089\u751f\u3058\u308b\u640d\u76ca\u3068\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u306e\u305f\u3081\u306e\u624b\u6bb5\uff08\u30d8\u30c3\u30b8\u624b\u6bb5\uff09\u304b\u3089\u751f\u3058\u308b\u640d\u76ca\u3092\u3001\u540c\u3058\u4f1a\u8a08\u671f\u9593\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u306e\u640d\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u308b\u307e\u3067\u306e\u9593\u3001\u30d8\u30c3\u30b8\u624b\u6bb5\u304b\u3089\u751f\u3058\u308b\u640d\u76ca\uff08\u6642\u4fa1\u8a55\u4fa1\u306b\u4fc2\u308b\u640d\u76ca\u306a\u3069\uff09\u3092\u76f4\u63a5\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3057\u3066\u201c\u640d\u76ca\u8a08\u7b97\u66f8\u3078\u306e\u8a08\u4e0a\u3092\u4e00\u6642\u5f85\u6a5f\u201d\u3055\u305b\u308b\u969b\u306e\u8a08\u4e0a\u79d1\u76ee\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff11\u3011\u3000 \u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/zeikoka10-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-164412\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/zeikoka10-1.png\" alt=\"\" width=\"1519\" height=\"663\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/zeikoka10-1.png 1519w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/zeikoka10-1-300x130.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/zeikoka10-1-1024x446.png 1024w\" sizes=\"(max-width: 1519px) 100vw, 1519px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u9023\u8f09\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c124\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246b\u300c\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u6642\u4fa1\u8a55\u4fa1\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-48\/\" target=\"_blank\">\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c124\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246b\u300c\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u6642\u4fa1\u8a55\u4fa1\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u306a\u305c\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u304c\u4e00\u6642\u5dee\u7570\u3068\u306a\u308b\u306e\u304b<\/strong><\/h4>\n<p>\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u304c\u4e00\u6642\u5dee\u7570\u3068\u306a\u308b\u7406\u7531\u306f\u3001\u524d\u56de\uff08\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\uff09\u306e\u89e3\u8aac\u3068\u540c\u3058\u3067\u3042\u308b\u3002\u3064\u307e\u308a\u3001\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u3068\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u9593\u306b\u5dee\u304c\u751f\u3058\u3066\u3044\u308b\u305f\u3081\u3067\u3042\u308b\u3002<\/p>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u304c\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u3068\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u9593\u306e\u5dee\u306b\u7740\u76ee\u3057\u3066\u3044\u308b\u70b9\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-61\/\" target=\"_blank\">\u524d\u56de\u306e\u89e3\u8aac<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p><a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-61\/\" target=\"_blank\">\u524d\u56de\u306e\u89e3\u8aac<\/a>\u3067\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306f\u3044\u3064\u89e3\u6d88\u3059\u308b\u304b\u304c\u4e0d\u660e\u78ba\u306a\u5834\u5408\u304c\u591a\u3044\u305f\u3081\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u53ef\u80fd\u306a\u5834\u5408\u3068\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u304c\u4e0d\u80fd\u306a\u5834\u5408\u306b\u5206\u3051\u3066\u3001\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u3092\u8aac\u660e\u3057\u305f\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306f\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u306b\u4fc2\u308b\u640d\u76ca\u304c\u767a\u751f\u3059\u308b\u3068\u304d\u306b\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3055\u308c\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u304b\u3089\u59ff\u3092\u6d88\u3059\u304c\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u306b\u4fc2\u308b\u640d\u76ca\u304c\u3044\u3064\u767a\u751f\u3059\u308b\u304b\u304c\u3042\u3089\u304b\u3058\u3081\u308f\u304b\u3063\u3066\u3044\u3066\u3001\u305d\u308c\u306b\u3042\u308f\u305b\u3066\u30d8\u30c3\u30b8\u624b\u6bb5\uff08\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\uff09\u3092\u958b\u59cb\u3059\u308b\u305f\u3081\u3001\u4e00\u6642\u5dee\u7570\u304c\u3044\u3064\u89e3\u6d88\u3059\u308b\u304b\u304c\u308f\u304b\u3089\u306a\u3044\u3068\u3044\u3063\u305f\u3053\u3068\u306f\u3042\u308a\u5f97\u306a\u3044\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u3068\u6bd4\u3079\u3066\u30b7\u30f3\u30d7\u30eb\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306f\u3001\u3053\u308c\u3089\u3092\u30cd\u30c3\u30c8\u3057\u305f\u7d14\u984d\u3067\u53d6\u308a\u6271\u3046\u306e\u3067\u306f\u306a\u304f\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u5229\u76ca\u3068\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u5931\u306b\u5206\u3051\u3066\u53d6\u308a\u6271\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000<span style=\"border-bottom: double 3px #B22222;\">\u7e70\u5ef6\u30d8\u30c3\u30b8\u5229\u76ca<\/span>\u306b\u4fc2\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u7e70\u5ef6\u30d8\u30c3\u30b8\u5229\u76ca\u306f\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u52a0\u7b97\u3055\u305b\u308b\u52b9\u679c\u304c\u3042\u308b\u305f\u3081\u3001\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3068\u306a\u308a\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000<span style=\"border-bottom: double 3px #333399;\">\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u5931<\/span>\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u5931\u306f\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u7b97\u3055\u305b\u308b\u52b9\u679c\u304c\u3042\u308b\u305f\u3081\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u306a\u308b\u3002\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u5931\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u9023\u8f09<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u624b\u9806\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-54\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u3067\u8aac\u660e\u3057\u305f\u624b\u9806\u3067\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3057\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u2460\u3000\u5206\u985e\uff11\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u6307\u91dd\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#f9e1de;color:#000000;border-color:#b22222;\">\n\t\t<p>\u5206\u985e\uff11\u306b\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u306f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n\u4e0a\u8a18\u306e\u5224\u65ad\u6307\u91dd\u306b\u5f93\u3044\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u5931\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3082\u542b\u3081\u3001\u3059\u3079\u3066\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u2461\u3000\u5206\u985e\uff12\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u6307\u91dd\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#f9e1de;color:#000000;border-color:#b22222;\">\n\t\t<p>\u5206\u985e\uff12\u306b\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u306f\u3001\u4e00\u6642\u5dee\u7570\u7b49\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306e\u7d50\u679c\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u898b\u7a4d\u308b\u5834\u5408\u3001\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n\u3059\u3067\u306b\u8aac\u660e\u3057\u305f\u3068\u304a\u308a\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306f\u3044\u3064\u89e3\u6d88\u3059\u308b\u304b\u304c\u628a\u63e1\u3067\u304d\u308b\u305f\u3081\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u5931\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u2462\u3000\u5206\u985e\uff13\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u6307\u91dd\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#f9e1de;color:#000000;border-color:#b22222;\">\n\t\t<p>\u5206\u985e\uff13\u306b\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u306f\u3001\u5c06\u6765\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u53ef\u80fd\u671f\u9593\uff08\u304a\u304a\u3080\u306d\uff15\u5e74\uff09\u4ee5\u5185\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u57fa\u3065\u3044\u3066\u3001\u5f53\u8a72\u898b\u7a4d\u53ef\u80fd\u671f\u9593\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306e\u7d50\u679c\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u898b\u7a4d\u308b\u5834\u5408\u3001\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n\u5206\u985e\uff13\u306b\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u306f\u3001\u4e00\u6642\u5dee\u7570\u7b49\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3092\u884c\u3044\u3001\u305d\u306e\u7d50\u679c\u3001\u56de\u53ce\u53ef\u80fd\u3068\u5224\u65ad\u3055\u308c\u308b\u91d1\u984d\u306e\u307f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u5931\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001\u3053\u306e\u5224\u65ad\u3092\u884c\u308f\u305a\u306b\u3001\u3044\u308f\u3070<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u7121\u6761\u4ef6\u306b\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u8a55\u4fa1<\/span><\/span>\u3055\u308c\u3001\u3053\u3053\u306b\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u5931\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u306e\u6700\u5927\u306e\u7279\u5fb4\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u305c\u3001\u3053\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u308f\u308c\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u524d\u63b2<strong>\u3010\u56f3\uff11\u3011<\/strong>\u306e\u3088\u3046\u306b\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306f\u30d8\u30c3\u30b8\u624b\u6bb5\u304b\u3089\u767a\u751f\u3057\u3001\u30d8\u30c3\u30b8\u624b\u6bb5\u306b\u306f\u5bfe\u306b\u306a\u308b\u30d8\u30c3\u30b8\u5bfe\u8c61\u304c\u5b58\u5728\u3059\u308b\u305f\u3081\u3001\u901a\u5e38\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u306b\u4fc2\u308b\u8a55\u4fa1\u5dee\u76ca\u306b\u95a2\u3059\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3068\u307b\u307c\u540c\u6642\u671f\u306b\u540c\u984d\u3067\u89e3\u6d88\u3055\u308c\u308b\u3082\u306e\u3068\u307f\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5206\u985e\uff11\u53ca\u3073\u5206\u985e\uff12\u306b\u52a0\u3048\u3001\u5206\u985e\uff13\u306b\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u306b\u304a\u3044\u3066\u3082\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u5931\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u2463\u3000\u5206\u985e\uff14\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u6307\u91dd\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#f9e1de;color:#000000;border-color:#b22222;\">\n\t\t<p>\u5206\u985e\uff14\u306b\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u306f\u3001\u7fcc\u671f\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u57fa\u3065\u3044\u3066\u3001\u7fcc\u671f\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306e\u7d50\u679c\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u898b\u7a4d\u308b\u5834\u5408\u3001\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u5206\u985e\uff14\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u3069\u304a\u308a\u306e\u53d6\u6271\u3044\u3068\u306a\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3092\u884c\u3044\u3001\u305d\u306e\u4e0a\u3067\u3001\u7fcc\u671f\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u57fa\u3065\u3044\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u2464\u3000\u5206\u985e\uff15\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u6307\u91dd\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#f9e1de;color:#000000;border-color:#b22222;\">\n\t\t<p>\u5206\u985e\uff15\u306b\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306f\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n\u5206\u985e\uff15\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3082\u3001\u539f\u5247\u3069\u304a\u308a\u306e\u53d6\u6271\u3044\u3068\u306a\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u5931\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3082\u542b\u3081\u3001\u3059\u3079\u3066\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u56de\u53ce\u53ef\u80fd\u6027\u304c\u306a\u3044\u3068\u5224\u65ad\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u307e\u3068\u3081<\/strong><\/h4>\n<p>\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u3044\u3046\u5bfe\u306b\u306a\u308b\u5b58\u5728\u3092\u610f\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u9023\u8f09\u6700\u7d42\u56de\u3068\u306a\u308b\u6b21\u56de\u306f\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u7a0e\u52b9\u679c\u8003\u616e\u5f8c\u306e\u8ca0\u62c5\u7387\u306e\u5dee\u7570\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/zeikouka_2016_1.pdf\" target=\"_blank\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<\/ul>\n<\/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>\u6b21\u56de\u306f2019\u5e74\uff11\u6708\u306e\u63b2\u8f09\u4e88\u5b9a\u3067\u3059\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>\u4eca\u56de\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u3068\u540c\u69d8\u306b\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u300c\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u300d\u306b\u8a08\u4e0a\u3055\u308c\u308b\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u3068\u306e\u6bd4\u8f03\u3092\u4ea4\u3048\u306a\u304c\u3089\u8aac\u660e\u3057\u3066\u3044\u304d\u305f\u3044\u3002<\/p>\n","protected":false},"author":10656,"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":[373,498],"backnumber":[1972],"series":[860],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 18:10:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/164396"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=164396"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/164396\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=164396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=164396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=164396"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=164396"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=164396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}