{"id":177737,"date":"2019-05-30T10:18:26","date_gmt":"2019-05-30T01:18:26","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=177737"},"modified":"2019-05-29T11:16:53","modified_gmt":"2019-05-29T02:16:53","slug":"consumption-article-141","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-141\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b74\uff08\u6d88\u8cbb\u7a0e\uff09\u3011\u3000\u300c\u8cc3\u8cb8\u5efa\u7269\u65b0\u7bc9\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u304c\u3001\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u7c21\u6613\u8ab2\u7a0e\u3067\u306e\u7533\u544a\u3068\u306a\u308a\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b74\uff08\u6d88\u8cbb\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u8cc3\u8cb8\u5efa\u7269\u65b0\u7bc9\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u304c\u3001\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u7c21\u6613\u8ab2\u7a0e\u3067\u306e\u7533\u544a\u3068\u306a\u308a\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/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:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u5e73\u621029\u5e74\u5206\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u304d\u3001\u8cc3\u8cb8\u5efa\u7269\u65b0\u7bc9\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_01.htm\" target=\"_blank\">\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u305f\u304c\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_14.htm\" target=\"_blank\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8<\/a>\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u7c21\u6613\u8ab2\u7a0e\u3067\u306e\u7533\u544a\u3068\u306a\u308a\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6d88\u8cbb\u7a0e\u306b\u3064\u304d\u904e\u5927\u7d0d\u4ed8\u7a0e\u984d\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\u3001\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e88\u5b9a\u901a\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u9078\u629e\u3067\u304d\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u7b49\u306e\u7279\u4f8b\u300d\u306b\u3088\u308a\uff13\u5e74\u9593\u3001\u539f\u5247\u8ab2\u7a0e\u3068\u3057\u3066\u62d8\u675f\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\uff12\u5e74\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u640d\u5bb3\u984d\u304c\u78ba\u5b9a\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<!--more--><\/p>\n<p>&nbsp;<\/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:#556B2F;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u8ce0\u511f\u8acb\u6c42\u306e\u7d4c\u7def\u300b<\/strong><\/h4>\n<ul>\n<li><strong><span style=\"color: #b22222;\">\u5e73\u621017\u5e74\uff11\u6708<\/span><\/strong><br \/>\n\u95a2\u4e0e\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u621020\u5e7412\u6708<\/strong><\/span><br \/>\n\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u621022\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u5e73\u621021\u5e74\u5206\u306e\u6d88\u8cbb\u7a0e\u3092\u7c21\u6613\u8ab2\u7a0e\u3067\u7533\u544a\uff08\u4ee5\u5f8c\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\uff09\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u621028\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u5e73\u621029\u5e74\u4e2d\u306b\u8cc3\u8cb8\u5efa\u7269\u3092\u65b0\u7bc9\u3059\u308b\u65e8\u306e\u76f8\u8ac7\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u621028\u5e7412\u6708<\/strong><\/span><br \/>\n\u5e73\u621029\u5e74\u304b\u3089\u306e\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u621028\u5e7412\u6708<\/strong><\/span><br \/>\n\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u671f\u9650\uff08\u63d0\u51fa\u5931\u5ff5\uff09\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u621029\u5e74\uff14\u6708<\/strong><\/span><br \/>\n\u8cc3\u8cb8\u5efa\u7269\uff08\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\uff09\u306e\u5f15\u6e21\u3057\u3092\u53d7\u3051\u4e8b\u696d\u4f9b\u7528\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u621030\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u5e73\u621029\u5e74\u5206\u306e\u6d88\u8cbb\u7a0e\u3092\u539f\u5247\u8ab2\u7a0e\u3067\u9084\u4ed8\u7533\u544a\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u621030\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u304b\u3089\u9023\u7d61\u3092\u53d7\u3051\u3001\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u5931\u5ff5\u304c\u767a\u899a\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u621030\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u95a2\u4e0e\u5148\u306b\u5831\u544a\u3057\u3001\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u621030\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u5e73\u621029\u5e74\u5206\u306e\u6d88\u8cbb\u7a0e\u3092\u7c21\u6613\u8ab2\u7a0e\u3067\u4fee\u6b63\u7533\u544a\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u7b49\u306e\u7279\u4f8b<\/strong>\uff08\u6d88\u6cd512\u306e\uff14\uff09<\/span><\/p>\n<p>\u4e8b\u696d\u8005\u304c\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u53ca\u3073\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u306e\u4ed5\u5165\u308c\u7b49\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u306e\u4ed5\u5165\u308c\u7b49\u306e\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u7fcc\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u3001\u5f53\u8a72\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u306e\u4ed5\u5165\u308c\u7b49\u306e\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u4ee5\u5f8c\uff13\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u307e\u3067\u306e\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u306f\u3001\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u53ca\u3073\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u304c\u3067\u304d\u306a\u3044\u3002\u306a\u304a\u3001\u3053\u306e\u7279\u4f8b\u306f\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u4ed5\u5165\u308c\u7b49\u3092\u884c\u3063\u305f\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523<\/strong>\uff08\u6d88\u4ee425\u306e\uff15\uff09<\/span><\/p>\n<p>\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3068\u306f\u3001\u4e00\u306e\u53d6\u5f15\u306e\u5358\u4f4d\u306b\u3064\u304d\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d\uff08\u7a0e\u629c\u304d\uff09\u304c1,000\u4e07\u5186\u4ee5\u4e0a\u306e\u68da\u5378\u8cc7\u7523\u53c8\u306f\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523<\/strong>\uff08\u6d88\u4ee4\uff15\uff09<\/span><\/p>\n<p>\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u3001\u68da\u5378\u8cc7\u7523\u4ee5\u5916\u306e\u8cc7\u7523\u3067\u3001\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u3001\u69cb\u7bc9\u7269\u3001\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u3001\u8239\u8236\u3001\u822a\u7a7a\u6a5f\u3001\u8eca\u4e21\u53ca\u3073\u904b\u642c\u5177\u3001\u5de5\u5177\u3001\u5668\u5177\u53ca\u3073\u5099\u54c1\u3001\u9271\u696d\u6a29\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3067\u3001\u4e00\u306e\u53d6\u5f15\u5358\u4f4d\u306e\u4fa1\u984d\uff08\u7a0e\u629c\u304d\uff09\u304c100\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u843d\u3068\u3057\u7a74\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p>\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u9069\u7528\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306f\u3001\u4f9d\u983c\u8005\u304b\u3089\u4e8b\u524d\u306b\u3001\u5e73\u621029\u5e74\u4e2d\u306b\u8cc3\u8cb8\u5efa\u7269\u3092\u65b0\u7bc9\u3059\u308b\u65e8\u306e\u76f8\u8ac7\u3092\u53d7\u3051\u3066\u3044\u305f\u3002\u4f9d\u983c\u8005\u306f\u5f53\u6642\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3079\u304f\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u539f\u5247\u8ab2\u7a0e\u3067\u9084\u4ed8\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u3002\u3068\u3053\u308d\u304c\u3001\u904e\u53bb\u306b\u7c21\u6613\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u7c21\u6613\u8ab2\u7a0e\u3067\u306e\u7533\u544a\u3068\u306a\u308a\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002\u7a0e\u7406\u58eb\u306f\u6240\u8f44\u7a0e\u52d9\u7f72\u304b\u3089\u9023\u7d61\u3092\u53d7\u3051\u3001\u306f\u3058\u3081\u3066\u305d\u306e\u4e8b\u5b9f\u306b\u6c17\u3065\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u76f8\u8ac7\u3092\u53d7\u3051\u305f\u6642\u70b9\u3067\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3068\u3068\u3082\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u539f\u5247\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u8cc3\u8cb8\u5efa\u7269\u65b0\u7bc9\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u306f\u53d7\u3051\u3089\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u4ef6\u4e8b\u6545\u306f\u3001\u300c\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u7b49\u306e\u7279\u4f8b\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u671f\u9650\u307e\u3067\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3067\u304d\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u5e73\u621031\u5e74\u307e\u3067\u539f\u5247\u8ab2\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u62d8\u675f\u3055\u308c\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u640d\u5bb3\u984d\u306f\u5e73\u621029\u5e74\u5206\u306e\u9084\u4ed8\u4e0d\u80fd\u984d\u3067\u3042\u308b\u304c\u3001\u5e73\u621030\u5e74\u5206\u53ca\u3073\u5e73\u621031\u5e74\u5206\u306f\u7c21\u6613\u8ab2\u7a0e\u304c\u6709\u5229\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u539f\u5247\u8ab2\u7a0e\u3068\u7c21\u6613\u8ab2\u7a0e\u3068\u306e\u5dee\u984d\u304c\u56de\u5fa9\u984d\u3068\u3057\u3066\u640d\u5bb3\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: -3px;\"><strong>\u300a\u6642\u7cfb\u5217\u56f3\u300b<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/zeibai74-1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-177766 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/zeibai74-1-2.png\" alt=\"\" width=\"500\" height=\"328\" \/><\/a>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e88\u9632\u7b56\u300b<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2460\uff3d<\/span><br \/>\n\u300c\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u63d0\u51fa\u306e\u691c\u8a0e<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u5f53\u521d\u3001\u6709\u5229\u9078\u629e\u3067\u63d0\u51fa\u3057\u305f\u6d88\u8cbb\u7a0e\u306e\u5c4a\u51fa\u66f8\u306f\u3001\u305d\u306e\u76ee\u7684\u304c\u9054\u6210\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3001\u5f53\u521d\u306e\u72b6\u614b\u306b\u623b\u3057\u3066\u304a\u304f\u3002\u305d\u3057\u3066\u3001\u6539\u3081\u3066\u6bce\u671f\u672b\u306b\u7fcc\u671f\u306e\u6d88\u8cbb\u7a0e\u306e\u691c\u8a0e\u3092\u884c\u3048\u3070\u3001\u904e\u53bb\u306b\u63d0\u51fa\u3057\u305f\u5c4a\u51fa\u66f8\u306e\u52b9\u529b\u306b\u3088\u308b\u4e8b\u6545\u3092\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2461\uff3d<\/span><br \/>\n\u7a0e\u5236\u6539\u6b63\u306f\u5fc5\u305a\u78ba\u8a8d<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u300c\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u7b49\u306e\u7279\u4f8b\u300d\uff08\u5e73\u621028\u5e74\u5ea6\u6539\u6b63\uff09\u306f\u300c\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u300d\uff08\u5e73\u621022\u5e74\u5ea6\u6539\u6b63\uff09\u306e\u629c\u3051\u9053\uff08\uff12\u5e74\u9593\u306e\u5f37\u5236\u9069\u7528\u671f\u9593\u5f8c\u306b\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3084\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u305b\u305a\u306b\u3001\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u7b49\u3067\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u5f93\u6765\u901a\u308a\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b\uff09\u3092\u9632\u3050\u305f\u3081\u306b\u884c\u308f\u308c\u305f\u6539\u6b63\u3067\u3001\u3053\u308c\u306b\u3088\u308a\u3001\u81ea\u8ca9\u6a5f\u3092\u7528\u3044\u305f\u9084\u4ed8\u30b9\u30ad\u30fc\u30e0\u306f\u4f7f\u3048\u306a\u304f\u306a\u3063\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4e8b\u4f8b\u306e\u3088\u3046\u306b\u3001\u9084\u4ed8\u30b9\u30ad\u30fc\u30e0\u3092\u610f\u56f3\u305b\u305a\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\uff13\u5e74\u9593\u3001\u539f\u5247\u8ab2\u7a0e\u3068\u3057\u3066\u62d8\u675f\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\uff13\u5e74\u9593\u30c8\u30fc\u30bf\u30eb\u3067\u306e\u6709\u5229\u9078\u629e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u306a\u304a\u3001\u3053\u308c\u306f\u300c\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px dotted #800080; background-color: #f8f8ff; border-radius: 10px; margin-bottom: 5px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u3010\u53c2\u8003\u3011<br \/>\n\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b<\/strong>\uff08\u5e73\u621022\u5e74\u5ea6\u6539\u6b63\uff09<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u6b21\u306e<span style=\"color: #800080;\">\u2460<\/span>\u304b\u3089<span style=\"color: #800080;\">\u2462<\/span>\u306e\u671f\u9593\u4e2d\u306b\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3066\u539f\u5247\u8ab2\u7a0e\u3067\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\u4ed5\u5165\u308c\u7b49\u3092\u884c\u3063\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\uff13\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u307e\u3067\u306e\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u62d8\u675f\u3055\u308c\u3001\u7c21\u6613\u8ab2\u7a0e\u306f\u9078\u629e\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306e\u5f37\u5236\u9069\u7528\u671f\u9593\u4e2d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u8cc7\u672c\u91d1\u304c1,000\u4e07\u5186\u4ee5\u4e0a\u306e\u65b0\u8a2d\u6cd5\u4eba\u306e\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044\u4e8b\u696d\u5e74\u5ea6\u4e2d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306e\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044\u4e8b\u696d\u5e74\u5ea6\u4e2d<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\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>\u5e73\u621029\u5e74\u5206\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u304d\u3001\u8cc3\u8cb8\u5efa\u7269\u65b0\u7bc9\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u304c\u3001\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u7c21\u6613\u8ab2\u7a0e\u3067\u306e\u7533\u544a\u3068\u306a\u308a\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6d88\u8cbb\u7a0e\u306b\u3064\u304d\u904e\u5927\u7d0d\u4ed8\u7a0e\u984d\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\u3001\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u4e88\u5b9a\u901a\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u9078\u629e\u3067\u304d\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u7b49\u306e\u7279\u4f8b\u300d\u306b\u3088\u308a\uff13\u5e74\u9593\u3001\u539f\u5247\u8ab2\u7a0e\u3068\u3057\u3066\u62d8\u675f\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\uff12\u5e74\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u640d\u5bb3\u984d\u304c\u78ba\u5b9a\u3057\u306a\u3044\u3053\u3068\u3068\u306a\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":[188,177,167,181,290],"tags":[434,141,593],"backnumber":[1996],"series":[1155],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 09:09:25","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/177737"}],"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=177737"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/177737\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=177737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=177737"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=177737"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=177737"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=177737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}