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style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #ff6600;\">\uff08\u30a4\uff09<\/span>\u3000\u5f53\u8a72\u89aa\u65cf\u95a2\u4fc2\u3092\u6709\u3059\u308b\u5f79\u54e1\u7b49\u3068\u5a5a\u59fb\u306e\u5c4a\u51fa\u3092\u3057\u3066\u3044\u306a\u3044\u304c\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u8005<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #ff6600;\">\uff08\u30ed\uff09<\/span>\u3000\u5f53\u8a72\u89aa\u65cf\u95a2\u4fc2\u3092\u6709\u3059\u308b\u5f79\u54e1\u7b49\u306e\u4f7f\u7528\u4eba\u53ca\u3073\u4f7f\u7528\u4eba\u4ee5\u5916\u306e\u8005\u3067\u5f53\u8a72\u5f79\u54e1\u7b49\u304b\u3089\u53d7\u3051\u308b\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u8ca1\u7523\u306b\u3088\u3063\u3066\u751f\u8a08\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #ff6600;\">\uff08\u30cf\uff09<\/span>\u3000<span style=\"color: #ff6600;\">\uff08\u30a4\uff09<\/span>\u53c8\u306f<span style=\"color: #ff6600;\">\uff08\u30ed\uff09<\/span>\u306b\u63b2\u3052\u308b\u8005\u306e\u89aa\u65cf\u3067\u3053\u308c\u3089\u306e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #ff6600;\">\uff08\u30cb\uff09<\/span>\u3000\u5f53\u8a72\u89aa\u65cf\u95a2\u4fc2\u3092\u6709\u3059\u308b\u5f79\u54e1\u7b49\u53ca\u3073<span style=\"color: #ff6600;\">\uff08\u30a4\uff09<\/span>\u304b\u3089<span style=\"color: #ff6600;\">\uff08\u30cf\uff09<\/span>\u307e\u3067\u306b\u63b2\u3052\u308b\u8005\u306e\u307b\u304b\u3001\u6b21\u306b\u63b2\u3052\u308b\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u6cd5\u7b2c\uff12\u6761\u7b2c15\u53f7\u306b\u898f\u5b9a\u3059\u308b\u5f79\u54e1\u53c8\u306f\u4f7f\u7528\u4eba\u3067\u3042\u308b\u8005<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 45px;\"><span style=\"color: #ff6600;\">\uff08\uff11\uff09<\/span>\u3000\u5f53\u8a72\u89aa\u65cf\u95a2\u4fc2\u3092\u6709\u3059\u308b\u5f79\u54e1\u7b49\u304c\u4f1a\u793e\u5f79\u54e1\u3068\u306a\u3063\u3066\u3044\u308b\u4ed6\u306e\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; padding-left: 45px;\"><span style=\"color: #ff6600;\">\uff08\uff12\uff09<\/span>\u3000\u5f53\u8a72\u89aa\u65cf\u95a2\u4fc2\u3092\u6709\u3059\u308b\u5f79\u54e1\u7b49\u53ca\u3073<span style=\"color: #ff6600;\">\uff08\u30a4\uff09<\/span>\u304b\u3089<span style=\"color: #ff6600;\">\uff08\u30cf\uff09<\/span>\u307e\u3067\u306b\u63b2\u3052\u308b\u8005\u4e26\u3073\u306b\u3053\u308c\u3089\u306e\u8005\u3068\u6cd5\u4eba\u7a0e\u6cd5\u7b2c\uff12\u6761\u7b2c10\u53f7\u306b\u898f\u5b9a\u3059\u308b\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u6cd5\u4eba\u3092\u5224\u5b9a\u306e\u57fa\u790e\u306b\u3057\u305f\u5834\u5408\u306b\u540c\u53f7\u306b\u898f\u5b9a\u3059\u308b\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u4ed6\u306e\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #ff6600;\"><strong>\u2461<\/strong><\/span>\u3000\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u8ca1\u7523\u306e\u8d08\u4e0e\u82e5\u3057\u304f\u306f\u907a\u8d08\u3092\u3059\u308b\u8005\u3001\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u5f79\u54e1\u7b49\u82e5\u3057\u304f\u306f\u793e\u54e1\u53c8\u306f\u3053\u308c\u3089\u306e\u8005\u306e\u89aa\u65cf\u7b49\u306b\u5bfe\u3057\u3001\u65bd\u8a2d\u306e\u5229\u7528\u3001\u91d1\u92ad\u306e\u8cb8\u4ed8\u3051\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u3001\u7d66\u4e0e\u306e\u652f\u7d66\u3001\u5f79\u54e1\u7b49\u306e\u9078\u4efb\u305d\u306e\u4ed6\u8ca1\u7523\u306e\u904b\u7528\u53ca\u3073\u4e8b\u696d\u306e\u904b\u55b6\u306b\u95a2\u3057\u3066\u7279\u5225\u306e\u5229\u76ca\u3092\u4e0e\u3048\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #ff6600;\"><strong>\u2462<\/strong><\/span>\u3000\u305d\u306e\u5bc4\u9644\u884c\u70ba\u3001\u5b9a\u6b3e\u53c8\u306f\u898f\u5247\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u89e3\u6563\u3057\u305f\u5834\u5408\u306b\u305d\u306e\u6b8b\u4f59\u8ca1\u7523\u304c\u56fd\u82e5\u3057\u304f\u306f\u5730\u65b9\u516c\u5171\u56e3\u4f53\u53c8\u306f\u4ed6\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5e30\u5c5e\u3059\u308b\u65e8\u306e\u5b9a\u3081\u304c\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #ff6600;\"><strong>\u2463<\/strong><\/span>\u3000\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u3064\u304d\u516c\u76ca\u306b\u53cd\u3059\u308b\u4e8b\u5b9f\u304c\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #ff6600;\">\u2464<\/span><\/strong>\u3000\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u5f53\u8a72\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u682a\u5f0f\u306e\u53d6\u5f97\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u53d6\u5f97\u306b\u3088\u308a\u5f53\u8a72\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u5f53\u8a72\u682a\u5f0f\u306e\u767a\u884c\u6cd5\u4eba\u306e\u682a\u5f0f\u304c\u305d\u306e\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u306e\uff12\u5206\u306e\uff11\u3092\u8d85\u3048\u308b\u3053\u3068\u3068\u306a\u3089\u306a\u3044\u3053\u3068\u3002<\/p>\n<\/div>\n<p style=\"margin-top: 20px;\"><span style=\"color: #ff6600;\"><strong>\u2460<\/strong><\/span>\u306f\u3001\u3044\u308f\u3086\u308b\u300c\u904b\u55b6\u7d44\u7e54\u306e\u9069\u6b63\u6027\u300d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3059\u3002<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/800423\/09.htm#a-18\" target=\"_blank\">\u63aa\u7f6e\u6cd540\u6761\u901a\u905418<\/a>\u306b\u304a\u3044\u3066\u3001\u3055\u3089\u306a\u308b\u8a73\u7d30\u306e\u6761\u4ef6\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff6600;\"><strong>\u2461<\/strong><\/span>\u306f\u300c\u7279\u5225\u306e\u5229\u76ca\u4f9b\u4e0e\u306e\u7981\u6b62\u300d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3059\u3002<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/800423\/09.htm#a-19\" target=\"_blank\">\u63aa\u7f6e\u6cd540\u6761\u901a\u905419<\/a>\u306b\u304a\u3044\u3066\u3001\u3055\u3089\u306a\u308b\u8a73\u7d30\u306e\u5185\u5bb9\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff6600;\"><strong>\u2462<\/strong><\/span>\u53ca\u3073<span style=\"color: #ff6600;\"><strong>\u2463<\/strong><\/span>\u306f\u305d\u306e\u6587\u8a00\u306e\u3068\u304a\u308a\u3001\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u89e3\u6563\u3057\u305f\u5834\u5408\u306e\u6b8b\u4f59\u8ca1\u7523\u304c\u56fd\u82e5\u3057\u304f\u306f\u5730\u65b9\u516c\u5171\u56e3\u4f53\u53c8\u306f\u4ed6\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5e30\u5c5e\u3059\u308b\u65e8\u306e\u5b9a\u3081\u304c\u5b9a\u6b3e\u7b49\u306b\u3042\u308b\u3053\u3068\u3001\u53ca\u3073\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u3064\u304d\u516c\u76ca\u306b\u53cd\u3059\u308b\u4e8b\u5b9f\u304c\u306a\u3044\u3053\u3068\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff6600;\"><strong>\u2464<\/strong><\/span>\u306f\u3001\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u81ea\u3089\u306e\u610f\u601d\u306b\u3088\u308b\u5834\u5408\u3067\u306a\u304f\u5bc4\u9644\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u904e\u534a\u6570\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u306a\u304a\u3001\u5f53\u8a72\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u5236\u9650\u306e\u306a\u3044\u682a\u5f0f\u306b\u9650\u3089\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/800423\/09.htm#a-19-2\" target=\"_blank\">\u63aa\u7f6e\u6cd540\u6761\u901a\u905419\u306e\uff12<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u7f6e\u6cd540\u6761\u901a\u9054\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/800423\/01.htm\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u7b2c\uff11\u9805\u5f8c\u6bb5\u306e\u898f\u5b9a\u306b\u3088\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u975e\u8ab2\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a><br \/>\n\uff08\u4f8b\uff09\u6240\u6cd559\u2460\u4e00\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd559\u6761\uff11\u9805\uff11\u53f7<\/p>\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>\u300c\u63aa\u7f6e\u6cd540\u6761\u3092\u7406\u89e3\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\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  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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u73fe\u7269\u5bc4\u9644\u3092\u884c\u3063\u305f\u969b\u3001\u53d6\u5f97\u4fa1\u984d\u3068\u6642\u4fa1\u3068\u306e\u5dee\u984d\u306b\u3064\u3044\u3066\u306e\u307f\u306a\u3057\u8b72\u6e21\u8ab2\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u305f\u3081\u306e\u6761\u4ef6\u3068\u3057\u3066\u3001\u73fe\u7269\u5bc4\u9644\u3092\u53d7\u9818\u3059\u308b\u516c\u76ca\u6cd5\u4eba\u7b49\u3078\u306e\u5bc4\u9644\u304c\u300c\u5bc4\u9644\u8005\u306e\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u4e0d\u5f53\u306b\u6e1b\u5c11\u3055\u305b\u3001\u53c8\u306f\u5bc4\u9644\u8005\u306e\u89aa\u65cf\u305d\u306e\u4ed6\u3053\u308c\u3089\u306e\u8005\u3068\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u8005\u306e\u76f8\u7d9a\u7a0e\u3082\u3057\u304f\u306f\u8d08\u4e0e\u7a0e\u306e\u8ca0\u62c5\u3092\u4e0d\u5f53\u306b\u6e1b\u5c11\u3055\u305b\u308b\u7d50\u679c\u3068\u306a\u3089\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u300d\u304c\u8ab2\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u300c\u5bc4\u9644\u8005\u306e\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u4e0d\u5f53\u306b\u6e1b\u5c11\u3055\u305b\u3001\u53c8\u306f\u5bc4\u9644\u8005\u306e\u89aa\u65cf\u305d\u306e\u4ed6\u3053\u308c\u3089\u306e\u8005\u3068\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u8005\u306e\u76f8\u7d9a\u7a0e\u3082\u3057\u304f\u306f\u8d08\u4e0e\u7a0e\u306e\u8ca0\u62c5\u3092\u4e0d\u5f53\u306b\u6e1b\u5c11\u3055\u305b\u308b\u7d50\u679c\u3068\u306a\u3089\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u300d\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u3046\u3044\u3046\u3053\u3068\u3067\u3059\u304b\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":[190,177,167,181,290],"tags":[395,161,139],"backnumber":[2004],"series":[841],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 04:23:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/169598"}],"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=169598"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/169598\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=169598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=169598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=169598"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=169598"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=169598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}