{"id":175006,"date":"2019-04-18T10:20:07","date_gmt":"2019-04-18T01:20:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=175006"},"modified":"2019-04-17T13:55:07","modified_gmt":"2019-04-17T04:55:07","slug":"corporation-article-759","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-759\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c66\u56de\u3011\u300c\u653f\u5e9c\u7a0e\u8abf\u5c02\u9580\u5bb6\u4f1a\u5408\u3067\u691c\u8a0e\u9032\u3080\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u6848\u300d\u300d\uff5e\u7b2c\uff12\u56de\u4f1a\u5408\u8cc7\u6599\uff082019.2.14\uff09\u304b\u3089\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c66\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u653f\u5e9c\u7a0e\u8abf\u5c02\u9580\u5bb6\u4f1a\u5408\u3067\u691c\u8a0e\u9032\u3080\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u6848\u300d\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7b2c\uff12\u56de\u4f1a\u5408\u8cc7\u6599\uff082019.2.14\uff09\u304b\u3089\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u4f1a\u5408<\/strong><\/h4>\n<p>\u6628\u5e7411\u6708\uff17\u65e5\u306b\u7b2c\uff11\u56de\u4f1a\u5408\u304c\u958b\u304b\u308c\u305f\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306e\u300c<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/renketsu\/index.html\" target=\"_blank\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u4f1a\u5408<\/a>\u300d\u306f\u3001\u672c\u5e74\uff12\u670814\u65e5\u306b\u7b2c\uff12\u56de\u304c\u958b\u304b\u308c\u3001\u3055\u3089\u306b\u4eca\u5f8c\u3082\u691c\u8a0e\u304c\u6df1\u3081\u3089\u308c\u3066\u3044\u304f\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/renketsu\/2018\/30renketsu2kai.html\" target=\"_blank\">\u7b2c\uff12\u56de\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u4f1a\u5408\uff082019\u5e74\uff12\u670814\u65e5\uff09\u8cc7\u6599\u4e00\u89a7<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u7b2c\uff12\u56de\u4f1a\u5408\u306e\u8ca1\u52d9\u7701\u8aac\u660e\u8cc7\u6599\uff08<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/30renketsu2kai4.pdf\" target=\"_blank\">\u3010\u9023\uff12\uff0d\uff14\u3011<\/a>\uff09\u3067\u306f\u3001\u4e8b\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u56f3\u308b\u89b3\u70b9\u304b\u3089\u306e\u7c21\u7d20\u5316\u3068\u3057\u3066\u3001\u73fe\u884c\u306e\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3092\uff11\u3064\u306e\u7d0d\u7a0e\u5358\u4f4d\u3068\u3059\u308b\u5236\u5ea6\u306b\u4ee3\u3048\u3066\u3001\u5404\u6cd5\u4eba\u305d\u308c\u305e\u308c\u3092\u7d0d\u7a0e\u5358\u4f4d\u3068\u3059\u308b\u500b\u5225\u7533\u544a\u65b9\u5f0f\u3068\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u57fa\u672c\u7684\u306b\u306f\u3001\u8a08\u7b97\u8aa4\u308a\u304c\u3042\u3063\u305f\u4f01\u696d\u306e\u307f\u4fee\u6b63\u30fb\u66f4\u6b63\u3092\u884c\u3046\u65b9\u5411\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u65e2\u306b\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u304a\u3044\u3066\u306f\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u4e00\u4f53\u3067\u8abf\u6574\u8a08\u7b97\u3092\u884c\u3044\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u7533\u544a\u7d0d\u7a0e\u3092\u884c\u3046\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u4eca\u5f8c\u500b\u5225\u7533\u544a\u65b9\u5f0f\u304c\u63a1\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3068\u3001\u9006\u306b\u5404\u9023\u7d50\u5b50\u6cd5\u4eba\u306b\u7533\u544a\u7d0d\u4ed8\u3092\u884c\u308f\u305b\u308b\u3079\u304f\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u5909\u7b49\u304c\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u8a08\u7b97\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u4fee\u6b63\u30fb\u66f4\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u9023\u7d50\u30d9\u30fc\u30b9\u3078\u306e\u5f71\u97ff\u304c\u306a\u304f\u306a\u308b\u3053\u3068\u304b\u3089\u5b9f\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u304c\u671f\u5f85\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u500b\u5225\u7533\u544a\u65b9\u5f0f\u3092\u30d9\u30fc\u30b9\u306b\u3057\u305f\u6240\u5f97\u8a08\u7b97\u65b9\u5f0f<\/strong><\/h4>\n<p>\u7b2c\uff12\u56de\u4f1a\u5408\u3067\u63d0\u793a\u3055\u308c\u305f\u5177\u4f53\u7684\u306a\u6240\u5f97\u8a08\u7b97\u306e\u65b9\u5f0f\u3067\u306f\u3001\u307e\u305a\u3001\u9023\u7d50\u6cd5\u4eba\u3054\u3068\u306b\u5358\u4f53\u6240\u5f97\u91d1\u984d\uff08\u8abf\u6574\u524d\u6240\u5f97\u91d1\u984d\uff09\u3092\u8a08\u7b97\u3057\u3001\u9ed2\u5b57\u306e\u9023\u7d50\u6cd5\u4eba\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u984d\u3068\u8d64\u5b57\u306e\u9023\u7d50\u6cd5\u4eba\u306e\u6b20\u640d\u91d1\u984d\u306e\u5408\u8a08\u984d\u3068\u3092\u8a08\u7b97\u3057\u3001\u6240\u5f97\u901a\u7b97\u3092\u884c\u3046\u3002<\/p>\n<p>\u6240\u5f97\u901a\u7b97\u306e\u7d50\u679c\u304c\u9ed2\u5b57\u306e\u5834\u5408\u306b\u306f\u3001\u8d64\u5b57\u6cd5\u4eba\u306e\u6b20\u640d\u91d1\u984d\u3092\u9ed2\u5b57\u306e\u9023\u7d50\u6cd5\u4eba\u306e\u6240\u5f97\u91d1\u984d\u3092\u30d9\u30fc\u30b9\u306b\u6309\u5206\u3057\u3066\u3001\u9ed2\u5b57\u306e\u9023\u7d50\u6cd5\u4eba\u306b\u914d\u5206\u3059\u308b\uff08\u8d64\u5b57\u306e\u9023\u7d50\u6cd5\u4eba\u306e\u640d\u76ca\u901a\u7b97\u5f8c\u306e\u6240\u5f97\u91d1\u984d\u306f\u30bc\u30ed\uff09\u3002<\/p>\n<p><a href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/30renketsu2kai4.pdf#page=11\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-175012\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/corporate-tax66-1.png\" alt=\"\" width=\"2389\" height=\"1701\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/corporate-tax66-1.png 2389w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/corporate-tax66-1-300x213.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/corporate-tax66-1-1024x729.png 1024w\" sizes=\"(max-width: 2389px) 100vw, 2389px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u7b2c\uff12\u56de\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u4f1a\u5408<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/30renketsu2kai4.pdf#page=11\" target=\"_blank\">\u300c\uff3b\u9023\uff12\uff0d\uff14\uff3d\u8ca1\u52d9\u7701\u8aac\u660e\u8cc7\u6599\uff08\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\uff09\u300dP11<\/a><\/span><\/p>\n<p>\u4e00\u65b9\u3001\u6240\u5f97\u901a\u7b97\u306e\u7d50\u679c\u304c\u8d64\u5b57\u306e\u5834\u5408\u306b\u306f\u3001\u5f53\u671f\u306b\u304a\u3044\u3066\u901a\u7b97\u3059\u3079\u304d\u6240\u5f97\u91d1\u984d\u3092\u8d64\u5b57\u6cd5\u4eba\u306e\u6b20\u640d\u91d1\u984d\u3092\u30d9\u30fc\u30b9\u306b\u6309\u5206\u3057\u3001\u8d64\u5b57\u306e\u9023\u7d50\u6cd5\u4eba\u306b\u914d\u5206\u3059\u308b\uff08\u9ed2\u5b57\u306e\u9023\u7d50\u6cd5\u4eba\u306e\u640d\u76ca\u901a\u7b97\u5f8c\u306e\u6240\u5f97\u91d1\u984d\u306f\u30bc\u30ed\uff09\u3002<\/p>\n<p><a href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/30renketsu2kai4.pdf#page=13\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-175012\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/corporate-tax66-2.png\" alt=\"\" width=\"2389\" height=\"1701\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u7b2c\uff12\u56de\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u4f1a\u5408<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/30renketsu2kai4.pdf#page=13\" target=\"_blank\">\u300c\uff3b\u9023\uff12\uff0d\uff14\uff3d\u8ca1\u52d9\u7701\u8aac\u660e\u8cc7\u6599\uff08\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\uff09\u300dP13<\/a><\/span><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3057\u3066\u5404\u9023\u7d50\u6cd5\u4eba\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u7a0e\u7387\u3092\u4e57\u3058\u3066\u8abf\u6574\u524d\u6cd5\u4eba\u7a0e\u984d\u3092\u6c42\u3081\u3001\u305d\u306e\u4e0a\u3067\u7a0e\u984d\u8abf\u6574\uff08\u7a0e\u984d\u63a7\u9664\uff09\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u500b\u5225\u7533\u544a\u65b9\u5f0f\u306b\u304a\u3051\u308b\u61f8\u5ff5\u70b9<\/strong><\/h4>\n<p>\u300c\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4e00\u6cd5\u4eba\u306b\u751f\u3058\u305f\u4fee\u66f4\u6b63\u306b\u3064\u3044\u3066\u3001\u4ed6\u306e\u6cd5\u4eba\u3078\u306e\u5f71\u97ff\u3092\u906e\u65ad\u3059\u308b\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u5834\u5408\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u4e0d\u5f53\u306a\u6e1b\u5c11\u3092\u4f01\u56f3\u3057\u305f\u5236\u5ea6\u306e\u6feb\u7528\u304c\u884c\u308f\u308c\u308b\u304a\u305d\u308c\u306f\u306a\u3044\u304b\u300d\uff08<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/30renketsu2kai4.pdf#page=12\" target=\"_blank\">\u3010\u9023\uff12\uff0d\uff14\u301112\u30da\u30fc\u30b8<\/a>\uff09\u3068\u306e\u6307\u6458\u3082\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3042\u308b\u9023\u7d50\u5b50\u6cd5\u4eba\u304c\u671f\u9650\u5207\u308c\u3092\u8fce\u3048\u308b\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u984d\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u904e\u5927\u306a\u5358\u4f53\u6240\u5f97\u91d1\u984d\u3092\u8a08\u4e0a\u3057\u3001\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u984d\u3092\u640d\u91d1\u7b97\u5165\u3057\u305f\u4e0a\u3067\u3001\u5f8c\u306b\u904e\u5927\u7533\u544a\u3068\u3057\u3066\u6240\u5f97\u306e\u6e1b\u984d\u306e\u66f4\u6b63\u8acb\u6c42\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u305d\u306e\u5f71\u97ff\u306f\u5f53\u8a72\u6cd5\u4eba\u306b\u306e\u307f\u30c1\u30e3\u30fc\u30b8\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u65b0\u305f\u306a\u6b20\u640d\u91d1\u306e\u5275\u51fa\u304c\u53ef\u80fd\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u61f8\u5ff5\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u3092\u6709\u3059\u308b\u9023\u7d50\u5b50\u6cd5\u4eba\u304c\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u304b\u3089\u306e\u96e2\u8131\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u3001\u96e2\u8131\u524d\u306e\u671f\u672b\u306b\u304a\u3044\u3066\u3001\u4ed6\u306e\u9023\u7d50\u6cd5\u4eba\u306b\u304a\u3044\u3066\u904e\u5c11\u7533\u544a\uff08\u6b20\u640d\uff09\u3092\u884c\u3044\u3001\u96e2\u8131\u3059\u308b\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u3092\u6e29\u5b58\u3057\u305f\u307e\u307e\u96e2\u8131\u3055\u305b\u308b\u3068\u3044\u3046\u4e8b\u4f8b\u3082\u8003\u3048\u3089\u308c\u306a\u304f\u306f\u306a\u3044\u3002\u3082\u3063\u3068\u3082\u3001\u904e\u5c11\u7533\u544a\u3057\u305f\u9023\u7d50\u6cd5\u4eba\u306b\u304a\u3044\u3066\u306f\u5f8c\u65e5\u3001\u5897\u984d\u306e\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u65b0\u305f\u306a\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u308b\u3053\u3068\u304b\u3089\u3001\u675e\u6182\u306a\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u4eca\u5f8c\u306e\u691c\u8a0e\u8ab2\u984c<\/strong><\/h4>\n<p>\u7b2c\uff12\u56de\u4f1a\u5408\u3067\u306f\u300c\u6b21\u56de\u4ee5\u964d\u306e\u691c\u8a0e\u9805\u76ee\uff08\u6848\uff09\u300d\u3068\u3057\u3066\u3001\u6b21\u306e\uff13\u70b9\u304c\u63b2\u3052\u3089\u308c\u3066\u3044\u308b\uff08<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/30renketsu2kai4.pdf#page=14\" target=\"_blank\">\u3010\u9023\uff12\uff0d\uff14\u301114\u30da\u30fc\u30b8<\/a>\uff09\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 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u30fb\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3068\u306e\u6574\u5408\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u30fb\u958b\u59cb\u30fb\u52a0\u5165\u6642\u306b\u304a\u3051\u308b\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u30fb\u6b20\u640d\u91d1\u306e\u6301\u8fbc\u5236\u9650<br \/>\n\uff08\u542b\u307f\u640d\u76ca\u3084\u958b\u59cb\u524d\u6b20\u640d\u91d1\u306e\u5229\u7528\u5236\u9650\u3001\u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63\u7b49\u3092\u542b\u3080\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u9023\u7d50\u56fa\u6709\u306e\u30b0\u30eb\u30fc\u30d7\u8abf\u6574\u8a08\u7b97\u306e\u8981\u5426<\/p>\n<\/div>\n<p>\u958b\u59cb\u30fb\u52a0\u5165\u6642\u306b\u304a\u3051\u308b\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u30fb\u6b20\u640d\u91d1\u306e\u6301\u8fbc\u5236\u9650\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u63a1\u7528\u3092\u6c7a\u3081\u308b\u4e0a\u3067\u91cd\u8981\u306a\u9805\u76ee\u3067\u3042\u308b\u3068\u3068\u3082\u306b\u3001\u65e2\u306b\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u3042\u3063\u3066\u306f\u3001\u4e8b\u696d\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u898b\u76f4\u3057\u306b\u3088\u3063\u3066\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u304b\u3089\u306e\u96e2\u8131\u3084\u65b0\u305f\u306a\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\u3078\u306e\u52a0\u5165\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u95a2\u4fc2\u306e\u5909\u66f4\u306f\u5927\u304d\u306a\u5f71\u97ff\u304c\u3042\u308b\u3002<\/p>\n<p>\u4f01\u696d\u306e\u4e8b\u696d\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u898b\u76f4\u3057\u306b\u3088\u308b\u7af6\u4e89\u529b\u3001\u7a3c\u3050\u529b\u306e\u5411\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u306f\u3001\u8ab2\u7a0e\u4e0a\u306e\u30cf\u30fc\u30c9\u30eb\u3092\u6975\u529b\u4f4e\u304f\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u304f\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3068\u306e\u6574\u5408\u6027\u304b\u3089\u306f\u3001\u73fe\u884c\u306e\u9023\u7d50\u7d0d\u7a0e\u958b\u59cb\u30fb\u52a0\u5165\u6642\u306b\u304a\u3051\u308b\u6642\u4fa1\u8a55\u4fa1\u306e\u5bfe\u8c61\u306f\u975e\u9069\u683c\u518d\u7de8\u306e\u5834\u5408\u3092\u8d85\u3048\u3066\u5e45\u5e83\u304f\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057\u306b\u671f\u5f85\u3059\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u73fe\u884c\u5236\u5ea6\u3067\u306f\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u958b\u59cb\u30fb\u52a0\u5165\u306b\u969b\u3057\u3066\u306f\u3001\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u53ca\u3073\u9023\u7d50\u958b\u59cb\u30fb\u52a0\u5165\u524d\u6b20\u640d\u91d1\u306e\u5207\u6368\u3066\u306f\u3001\u300c\u3059\u308b\u300d\u304b\u300c\u3057\u306a\u3044\u300d\u304b\u306e\u4e8c\u8005\u629e\u4e00\u7684\u53d6\u6271\u3044\u3067\u3042\u3063\u305f\u304c\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3068\u306e\u6574\u5408\u6027\u304b\u3089\u3059\u308c\u3070\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306b\u306f\u6642\u4fa1\u8a55\u4fa1\u306f\u3057\u306a\u3044\u3051\u308c\u3069\u3082\u4e00\u5b9a\u671f\u9593\u306f\u542b\u307f\u640d\u76ca\u306e\u4f7f\u7528\u306e\u5236\u9650\uff08\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306b\u304a\u3051\u308b\u7279\u5b9a\u8cc7\u7523\uff09\u3092\u884c\u3046\u3068\u3044\u3063\u305f\u53d6\u6271\u3044\u3082\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u306f\u306a\u304b\u308d\u3046\u304b\u3002<\/p>\n<p>\u9023\u7d50\u56fa\u6709\u306e\u30b0\u30eb\u30fc\u30d7\u8abf\u6574\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3001\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7a0e\u984d\u63a7\u9664\u3068\u3044\u3063\u305f\u4f01\u696d\u306e\u7a0e\u8ca0\u62c5\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3082\u306e\u304c\u3042\u308a\u3001\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u306e\u5b9f\u614b\u306b\u5373\u3057\u305f\u691c\u8a0e\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002\u307e\u305f\u7a0e\u984d\u63a7\u9664\u306e\u307f\u306a\u3089\u305a\u3001\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u3084\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u682a\u5f0f\u533a\u5206\u5224\u5b9a\u30fb\u8ca0\u50b5\u5229\u5b50\u63a7\u9664\u30fb\u77ed\u671f\u4fdd\u6709\u682a\u5f0f\u7b49\u306e\u5224\u5b9a\u306a\u3069\u6240\u5f97\u8a08\u7b97\u306b\u5f71\u97ff\u3059\u308b\u3082\u306e\u3082\u591a\u3044\u3002<\/p>\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\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\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        \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>\u6628\u5e7411\u6708\uff17\u65e5\u306b\u7b2c\uff11\u56de\u4f1a\u5408\u304c\u958b\u304b\u308c\u305f\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306e\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u4f1a\u5408\u300d\u306f\u3001\u672c\u5e74\uff12\u670814\u65e5\u306b\u7b2c\uff12\u56de\u304c\u958b\u304b\u308c\u3001\u3055\u3089\u306b\u4eca\u5f8c\u3082\u691c\u8a0e\u304c\u6df1\u3081\u3089\u308c\u3066\u3044\u304f\u3053\u3068\u3068\u3055\u308c\u3066\u3044\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":[186,177,167,181,290],"tags":[427,327,514],"backnumber":[1991],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-21 12:43:55","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/175006"}],"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=175006"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/175006\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=175006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=175006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=175006"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=175006"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=175006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}