{"id":180377,"date":"2019-07-04T10:20:09","date_gmt":"2019-07-04T01:20:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=180377"},"modified":"2019-07-03T10:37:08","modified_gmt":"2019-07-03T01:37:08","slug":"international-article-118","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-118\/","title":{"rendered":"monthly TAX views\u3000-No.78-\u300c\u4e00\u822c\u7684\u5426\u8a8d\u898f\u5b9a\u306e\u691c\u8a0e\u3092\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.78-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e00\u822c\u7684\u5426\u8a8d\u898f\u5b9a\u306e\u691c\u8a0e\u3092\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u7814\u7a76\u4e3b\u5e79<br \/>\n\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u7279\u4efb\u6559\u6388<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5148\u65e5\u3001\u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u793e\u304b\u3089\u3001\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u304c\u4fee\u6b63\u7533\u544a\u3092\u3057\u305f\u4ef6\u306b\u3064\u304d\u3001\u30b3\u30e1\u30f3\u30c8\u4f9d\u983c\u304c\u3042\u308a\u3001\u30b9\u30ad\u30fc\u30e0\u306e\u8a73\u7d30\u306f\u77e5\u3089\u306a\u3044\u3068\u3044\u3046\u524d\u63d0\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7b54\u3048\u305f\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><strong>\u25a0\u79df\u7a0e\u56de\u907f\u3001\u5bfe\u7b56\u304c\u5fc5\u8981<\/strong><br \/>\n\u68ee\u4fe1\u8302\u6a39\u30fb\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u7814\u7a76\u4e3b\u5e79<\/p>\n<p>\u73fe\u884c\u6cd5\u306e\u67a0\u7d44\u307f\u3067\u306f\u3001\u79df\u7a0e\u56de\u907f\u304c\u7591\u308f\u308c\u308b\u30b0\u30ec\u30fc\u306a\u53d6\u5f15\u3092\u56fd\u7a0e\u5f53\u5c40\u304c\u5426\u8a8d\u3059\u308b\u306e\u306f\u5bb9\u6613\u3067\u306f\u306a\u3044\u3002\u65e5\u672c\u306b\u306f\u3001\u305d\u3046\u3057\u305f\u53d6\u5f15\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u5f8b\u898f\u5b9a\u304c\u306a\u3044\u304b\u3089\u3060\u3002\u4ed6\u306e\u4e3b\u8981\u5148\u9032\u56fd\u306f\u7bc0\u7a0e\u52b9\u679c\u3092\u5426\u8a8d\u3059\u308b\u4e00\u822c\u7684\u5426\u8a8d\u898f\u5b9a\uff08GAAR\uff09\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u65e5\u672c\u306e\u73fe\u884c\u6cd5\u3067\u300c\u7d4c\u6e08\u5408\u7406\u6027\u304c\u306a\u3044\u7bc0\u7a0e\u306e\u305f\u3081\u3060\u3051\u306e\u53d6\u5f15\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u3067\u304d\u308b\u306e\u306f\u3001\u7d44\u7e54\u518d\u7de8\u306e\u53d6\u5f15\u3084\u540c\u65cf\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u306b\u9650\u3089\u308c\u308b\u3002\u30d3\u30b8\u30cd\u30b9\u306e\u56fd\u969b\u5316\u304c\u9032\u3080\u306a\u304b\u3001\u79df\u7a0e\u56de\u907f\u7684\u306a\u53d6\u5f15\u306e\u5897\u52a0\u304c\u4e88\u60f3\u3055\u308c\u3001GAAR\u306e\u6574\u5099\u306b\u5411\u3051\u305f\u8b70\u8ad6\u3082\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 12px;\">\uff08<a title=\"\u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nikkei.com\/article\/DGXMZO46385970R20C19A6EA2000\/\" target=\"_blank\">2019\u5e74\uff16\u670821\u65e5\u4ed8\u65e5\u672c\u7d4c\u6e08\u65b0\u805e\uff08\u671d\u520a\uff09<\/a>\uff09<\/span><\/p>\n<\/div>\n<p>\u9650\u3089\u308c\u305f\u7d19\u9762\u306a\u306e\u3067\u3001\u610f\u304c\u5c3d\u304f\u305b\u306a\u3044\u90e8\u5206\u3082\u3042\u308a\u3001\u4ee5\u4e0b\u3001\u3082\u3046\u5c11\u3057\u8a73\u3057\u304f\u8ff0\u3079\u3066\u307f\u305f\u3044\u3002<!--more--><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u9055\u6cd5\u3067\u3042\u308b\u8131\u7a0e\u3068\u5408\u6cd5\u3067\u3042\u308b\u7bc0\u7a0e\u306e\u4e2d\u9593\u306b\u4f4d\u7f6e\u3059\u308b\u79df\u7a0e\u56de\u907f\u306f\u3001\u56fd\u969b\u7684\u306b\u3082\u56fd\u5185\u7684\u306b\u3082\u62e1\u5927\u306e\u50be\u5411\u306b\u3042\u308b\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u308f\u304c\u56fd\u3092\u9664\u304f\uff27\uff17\u8af8\u56fd\u306f\u3001\u9069\u7528\u8981\u4ef6\u3092\u660e\u78ba\u306b\u3057\u305f\u4e0a\u3067\u3001\u305d\u306e\u53d6\u5f15\u306e\u7a0e\u6cd5\u4e0a\u306e\u52b9\u679c\u3092\u5426\u8a8d\u3067\u304d\u308b\u3088\u3046\u4e00\u822c\u7684\u306a\u5426\u8a8d\u898f\u5b9a\uff08GAAR\uff1aGeneral Anti-Avoidance Rule\uff09\u3092\u5c0e\u5165\u3057\u3066\u3001\u79df\u7a0e\u56de\u907f\u3078\u306e\u3051\u3093\u5236\u3082\u542b\u3081\u305f\u5bfe\u5fdc\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u308f\u304c\u56fd\u306b\u306f\u305d\u306e\u3088\u3046\u306a\u898f\u5b9a\u304c\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u3053\u308c\u304b\u3089\u8ff0\u3079\u308b\u3088\u3046\u306b\u3001\u500b\u5225\u5426\u8a8d\u898f\u5b9a\u304c\u3042\u3063\u3066\u3082\u3001\u6cd5\u5f8b\u306e\u6587\u8a00\u304c\u62bd\u8c61\u7684\u3067\u3001\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u3001\u7d4c\u6e08\u53d6\u5f15\u306e\u4e88\u898b\u53ef\u80fd\u6027\u3084\u6cd5\u7684\u5b89\u5b9a\u6027\u304c\u6b20\u3051\u308b\u3068\u3044\u3063\u305f\u5927\u304d\u306a\u554f\u984c\u304c\u751f\u3058\u3066\u3044\u308b\u3002<\/p>\n<p>\uff29\uff22\uff2d\u4e8b\u4ef6\u3084\u30e4\u30d5\u30fc\u4e8b\u4ef6\u3067\u306f\u3001\u500b\u5225\u5426\u8a8d\u898f\u5b9a\u306e\u6587\u8a00\u304c\u62bd\u8c61\u7684\u3067\u3001\u4e8b\u5b9f\u8a8d\u5b9a\u306b\u57fa\u3065\u304f\u89e3\u91c8\u3092\u5de1\u308a\u88c1\u5224\u6240\u306e\u898b\u89e3\u304c\u7570\u306a\u308b\u3068\u3044\u3046\u554f\u984c\u304c\u751f\u3058\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u539f\u7a3f\u3092\u66f8\u3044\u3066\u3044\u308b\u6700\u4e2d\u306e\uff16\u670828\u65e5\u4ed8\u306e\u671d\u520a\u5404\u7d19\u306f\u3001\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u30df\u30e5\u30fc\u30b8\u30c3\u30af\u306e\u7d44\u7e54\u518d\u7de8\u304c\u5426\u8a8d\u3055\u308c\u305f\u4e8b\u6848\u306b\u3064\u3044\u3066\u3001\u6771\u4eac\u5730\u88c1\u304c\u300c\u7d44\u7e54\u518d\u7de8\u306b\u306f\u7d4c\u6e08\u7684\u306a\u5408\u7406\u6027\u304c\u3042\u3063\u305f\u300d\u3068\u3057\u3066\u8ab2\u7a0e\u51e6\u5206\u3092\u53d6\u308a\u6d88\u3059\u5224\u65ad\u304c\u4e0b\u3055\u308c\u305f\u65e8\u5831\u9053\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u308f\u304c\u56fd\u306e\u7d4c\u6e08\u53d6\u5f15\u306e\u4e88\u898b\u53ef\u80fd\u6027\u3084\u6cd5\u7684\u5b89\u5b9a\u6027\u306f\u5927\u5909\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u898f\u5b9a\u3092\u6574\u5099\u3057\u3066\u3044\u308b\u5404\u56fd\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u3001\u7c73\u56fd\u578b\u3068\u6b27\u5dde\uff08\u5927\u9678\u6cd5\uff09\u578b\u306e\uff12\u3064\u304c\u3042\u308b\u3002<\/p>\n<p>\u7c73\u56fd\u3067\u306f\u3001\u305d\u306e\u53d6\u5f15\u306b\u7d4c\u6e08\u5408\u7406\u6027\uff08economic substance\uff09\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308a\u305d\u306e\u53d6\u5f15\u306e\u7a0e\u52d9\u4e0a\u306e\u52b9\u679c\u304c\u5224\u65ad\u3055\u308c\u308b\u304c\u3001\u7d4c\u6e08\u5b9f\u8cea\u304c\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u3001\u4e3b\u89b3\u7684\u8981\u4ef6\u3068\u5ba2\u89b3\u7684\u8981\u4ef6\u3068\u3044\u3046\uff12\u3064\u306e\u57fa\u6e96\u304c\u660e\u78ba\u5316\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6b27\u5dde\u8af8\u56fd\u306e\u4e00\u822c\u7684\u5426\u8a8d\u898f\u5b9a\u306f\u300c\u6cd5\u306e\u6feb\u7528\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3068\u547c\u3070\u308c\u3001\u53d6\u5f15\u304c\u6cd5\u5f8b\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u306b\u53cd\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3055\u308c\u308b\u3002\u6b27\u5dde\u53f8\u6cd5\u88c1\u5224\u6240\uff08ECJ\uff09\u306f\u3001\u30cf\u30ea\u30d5\u30a1\u30c3\u30af\u30b9\u4e8b\u4ef6\u3084\u30ad\u30e3\u30c9\u30d0\u30ea\u30fc\u30fb\u30b7\u30e5\u30a6\u30a7\u30c3\u30d7\u30b9\u4e8b\u4ef6\uff08\u3044\u305a\u308c\u30822006\u5e74\uff09\u3067\u3001\u6cd5\u306e\u6feb\u7528\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u78ba\u7acb\u3057\u3066\u3001\u305d\u306e\u6210\u679c\u3092\u8e0f\u307e\u3048\u305f\u3082\u306e\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u7c73\u56fd\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u5927\u9678\u6cd5\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u5927\u304d\u306a\u76f8\u9055\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u53cc\u65b9\u306f\u300c\u30b3\u30a4\u30f3\u306e\u88cf\u8868\u300d\u306e\u8ad6\u7406\u3067\u3042\u308b\u3068\u3044\u3063\u3066\u3082\u3088\u3044\u3002<\/p>\n<p>\u7b46\u8005\u304c\u63a8\u5968\u3059\u308b\u306e\u306f\u3001\u82f1\u56fd\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u3042\u308b\u3002\u30a2\u30fc\u30ed\u30f3\u30bd\u30f3\u5831\u544a\u66f8\u3092\u7d4c\u30662013\u5e74\u306bGAAR\uff08General Anti-<span style=\"color: #b22222;\">Abuse<\/span> Rule\u3067\u3001Avoidance\u3067\u306f\u306a\u3044\uff09\u3092\u5c0e\u5165\u3057\u305f\u3002\u6ce8\u76ee\u3059\u3079\u304d\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u8a8d\u5b9a\u306b\u5f53\u305f\u3063\u3066\u3001\u7d4c\u6e08\u754c\u306e\u5c02\u9580\u5bb6\u3067\u69cb\u6210\u3055\u308c\u308b\u8aee\u554f\u59d4\u54e1\u4f1a\uff08GAAR PANEL\uff09\u3078\u306e\u4ed8\u8b70\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3001\u7a0e\u5236\u5c02\u9580\u5bb6\u3084\u6cd5\u66f9\u3060\u3051\u3067\u306a\u304f\u3001\u5e83\u304f\u7d4c\u6e08\u754c\u306e\u898b\u89e3\u3082\u53d6\u308a\u5165\u308c\u3066\u5224\u65ad\u3057\u3066\u3044\u308b\u3053\u3068\u3067\u3042\u308b\u3002\u30ab\u30ca\u30c0\u3084\u30d5\u30e9\u30f3\u30b9\u3082\u540c\u69d8\u306e\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u7ffb\u3063\u3066\u308f\u304c\u56fd\u306e\u72b6\u6cc1\u3092\u898b\u3066\u307f\u3088\u3046\u3002\u5e73\u621029\u5e74\u5ea6\u306e\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/133810_1.pdf?_ga=2.174302562.1747650269.1561946332-1300424178.1561946332#page=141\" target=\"_blank\">\u88dc\u8ad6\u3068\u3057\u3066<\/a>\u3001\u79df\u7a0e\u56de\u907f\u30b9\u30ad\u30fc\u30e0\u306e\u958b\u767a\u30fb\u8ca9\u58f2\u30fb\u5229\u7528\u8005\u306b\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u5831\u544a\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u300e\u7fa9\u52d9\u7684\u958b\u793a\u5236\u5ea6\u300f\u306e\u691c\u8a0e\u304c\u8a18\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u308f\u304c\u56fd\u3067\u4e00\u822c\u7684\u5426\u8a8d\u898f\u5b9a\u306e\u8b70\u8ad6\u3092\u958b\u59cb\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u307e\u305a\u306f\u3053\u306e\u70b9\u304b\u3089\u8b70\u8ad6\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002\u8b70\u8ad6\u306e\u6a5f\u306f\u719f\u3057\u3066\u3044\u308b\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>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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>\u5148\u65e5\u3001\u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u793e\u304b\u3089\u3001\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u304c\u4fee\u6b63\u7533\u544a\u3092\u3057\u305f\u4ef6\u306b\u3064\u304d\u3001\u30b3\u30e1\u30f3\u30c8\u4f9d\u983c\u304c\u3042\u308a\u3001\u30b9\u30ad\u30fc\u30e0\u306e\u8a73\u7d30\u306f\u77e5\u3089\u306a\u3044\u3068\u3044\u3046\u524d\u63d0\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7b54\u3048\u305f\u3002<br \/>\n\u9650\u3089\u308c\u305f\u7d19\u9762\u306a\u306e\u3067\u3001\u610f\u304c\u5c3d\u304f\u305b\u306a\u3044\u90e8\u5206\u3082\u3042\u308a\u3001\u4ee5\u4e0b\u3001\u3082\u3046\u5c11\u3057\u8a73\u3057\u304f\u8ff0\u3079\u3066\u307f\u305f\u3044\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":[216,177,167,181,290],"tags":[413,421],"backnumber":[2001],"series":[1152],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-15 23:23:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/180377"}],"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=180377"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/180377\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=180377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=180377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=180377"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=180377"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=180377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}