{"id":185553,"date":"2019-09-11T16:43:32","date_gmt":"2019-09-11T07:43:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=185553"},"modified":"2019-12-13T11:48:25","modified_gmt":"2019-12-13T02:48:25","slug":"tax-article-338","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-338\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306f\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u300d\uff08\u4eee\u79f0\uff09\u3078\u3001\u4eca\u5f8c\u306e\u5236\u5ea6\u8a2d\u8a08\u306b\u6ce8\u8996\uff5e\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306f\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u300d\uff08\u4eee\u79f0\uff09\u3078\u3001<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u4eca\u5f8c\u306e\u5236\u5ea6\u8a2d\u8a08\u306b\u6ce8\u8996<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\uff19\u6708\u306b\u5165\u308a\u6765\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u5411\u3051\u305f\u8b70\u8ad6\u304c\u59cb\u307e\u308b\u6642\u671f\u3068\u306a\u3063\u305f\u304c\u3001\uff18\u6708\u672b\u306b\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u305f\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u8981\u671b\u4e8b\u9805\u3067\u306f\u3001\u65b0\u5236\u5ea6\u306e\u5275\u8a2d\u7b49\u629c\u672c\u7684\u306a\u6539\u6b63\u8981\u671b\u306f\u3042\u307e\u308a\u898b\u3089\u308c\u305a\u3001\u65e2\u5b58\u5236\u5ea6\u306e\u5ef6\u9577\u30fb\u62e1\u5145\u3092\u6c42\u3081\u308b\u5185\u5bb9\u304c\u5927\u534a\u3092\u5360\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u8981\u671b\u4e8b\u9805\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2020\/request\/index.htm\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\uff08\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u8981\u671b\u4e8b\u9805\uff09<\/a>\u00a0\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/r02_youbou01.html\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\uff08\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u8981\u671b\u4e8b\u9805\uff09<\/a>\u00a0\u300d<\/p>\n<\/div><\/div><!--more--><br \/>\n\u307e\u305a\u6ce8\u76ee\u3059\u3079\u304d\u306f\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2020\/zeisei_r\/pdf\/1_02.pdf#page=4\" target=\"_blank\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a>\u300d\u3060\u304c\u3001\u300c<span style=\"color: #ff6600;\">\u2460<\/span>\u4f01\u696d\u30fb\u8ab2\u7a0e\u5e81\u306e\u4e8b\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u300d\u53ca\u3073\u300c<span style=\"color: #ff6600;\">\u2461<\/span>\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3068\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3068\u306e\u6574\u5408\u6027\u306e\u78ba\u4fdd\u300d\u3092\u898b\u76f4\u3057\u306e\u67f1\u306b\u636e\u3048\u3001\u653f\u5e9c\u7a0e\u8abf\u306e\u5c02\u9580\u5bb6\u4f1a\u5408\u306b\u3088\u308b\u6628\u5e74\u304b\u3089\u306e\uff15\u56de\u306b\u308f\u305f\u308b\u691c\u8a0e\u3092\u7d4c\u305f\u7d50\u679c\uff08\u5831\u544a\uff09\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/zeicho\/2019\/1zen24kai.html\" target=\"_blank\">\uff18\u670827\u65e5\u306e\u4f1a\u8b70\u8cc7\u6599<\/a>\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u7559\u610f\u3057\u305f\u3044\u306e\u304c\u3001\u305d\u3082\u305d\u3082\u4e0a\u8a18\uff12\u70b9\u306e\u554f\u984c\u610f\u8b58\u3001\u3059\u306a\u308f\u3061\u65e2\u5b58\u306e\u5b9f\u52d9\u4e0a\u306e\u554f\u984c\u89e3\u6c7a\u53ca\u3073\u5236\u5ea6\u4e0a\u306e\u6574\u5408\u6027\u78ba\u4fdd\u304c\u30b9\u30bf\u30fc\u30c8\u3067\u3042\u3063\u305f\u3068\u3053\u308d\u3001\u305d\u306e\u5f8c\u306e\u8b70\u8ad6\u306e\u5c55\u958b\u306b\u3088\u3063\u3066\u9023\u7d50\u89aa\u6cd5\u4eba\u3078\u306eSRLY\u30eb\u30fc\u30eb\u306e\u5c0e\u5165\u7b49\u304c\u63d0\u793a\u3055\u308c\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u9069\u7528\u306e\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u5931\u308f\u308c\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u306a\u3044\u3068\u3044\u3046\u70b9\u3002\u3044\u308f\u3086\u308b\u898b\u76f4\u3057\u5f8c\u306e\u547c\u79f0\u3068\u3055\u308c\u3066\u3044\u308b\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u300d\u304c\u5236\u5ea6\u5c0e\u5165\u306e\u4fc3\u9032\u3092\u56f3\u308b\u3088\u3046\u306a\u5236\u5ea6\u8a2d\u8a08\u3068\u306a\u308b\u306e\u304b\u3001\u4eca\u5f8c\u306e\u52d5\u5411\u304c\u6ce8\u76ee\u3055\u308c\u308b\u3002\u307e\u305f\u73fe\u884c\u306e\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u9069\u7528\u6cd5\u4eba\u3068\u3057\u3066\u306f\u3001\u5358\u4f53\u7d0d\u7a0e\u3078\u306e\u79fb\u884c\u53ef\u80fd\u306a\u7d4c\u904e\u671f\u9593\u304c\u8a2d\u5b9a\u3055\u308c\u308b\u306e\u304b\u3082\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3042\u308a\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3068\u3057\u3066\u30b3\u30b9\u30c8\u9762\u542b\u3080<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u66f8\u7c4d\u7d39\u4ecb\" href=\"https:\/\/profession-net.com\/bookstore\/s61098\/\" target=\"_blank\">\u69d8\u3005\u306a\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u5fc5\u8981<\/a>\u304c\u751f\u3058\u3066\u304f\u308b\u3002\u306a\u304a\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u8a73\u7d30\u306f\u3001\u8db3\u7acb\u597d\u5e78\u6c0f\u306b\u3088\u308b\u4e0b\u8a18\u306e\u89e3\u8aac\u8a18\u4e8b\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011<br \/>\n\u300c<a title=\"\u653f\u5e9c\u7a0e\u8abf\u306b\u304a\u3051\u308b\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\uff5e\u6539\u6b63\u306e\u65b9\u5411\u6027\u3068\u305d\u306e\u5f71\u97ff\uff5e\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-799\/\" target=\"_blank\">\u653f\u5e9c\u7a0e\u8abf\u306b\u304a\u3051\u308b\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\uff5e\u6539\u6b63\u306e\u65b9\u5411\u6027\u3068\u305d\u306e\u5f71\u97ff\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u7d4c\u6e08\u7523\u696d\u7701\u304b\u3089\u306f\u4ed6\u306b\u3001\u682a\u5f0f\u30fb\u4e8b\u696d\u306e\u8b72\u6e21\u3084\uff2d\uff06\uff21\u3092\u901a\u3058\u305f<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2020\/zeisei_r\/pdf\/1_02.pdf#page=14\" target=\"_blank\">\u300c\u89aa\u65cf\u4ee5\u5916\u306e\u7b2c\u4e09\u8005\u3078\u306e\u4e8b\u696d\u627f\u7d99\u300d\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e\u306e\u5275\u8a2d<\/a>\u304c\u8981\u671b\u3055\u308c\u3066\u304a\u308a\u3001\u81ea\u793e\u682a\u3092\u8b72\u6e21\u3059\u308b\u5148\u4ee3\u7d4c\u55b6\u8005\u3084\u4e8b\u696d\u3092\u627f\u7d99\u3059\u308b\u7b2c\u4e09\u8005\u5074\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u65bd\u7b56\u304c\u60f3\u5b9a\u3055\u308c\u308b\u304c\u3001\u6d3b\u6cc1\u306a\u4e2d\u5c0f\u898f\u6a21\u306e\uff2d\uff06\uff21\u5e02\u5834\u3092\u3055\u3089\u306b\u5f8c\u62bc\u3057\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u3001\u3053\u3061\u3089\u3082\u4eca\u5f8c\u306e\u52d5\u5411\u3092\u6ce8\u8996\u3057\u305f\u3044\u3002\u307e\u305f\u3001\u524d\u56de\u306e\u6539\u6b63\u304b\u308911\u5e74\u304c\u7d4c\u904e\u3057\u305f<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2020\/zeisei_r\/pdf\/1_02.pdf#page=16\" target=\"_blank\">\u300c\u30a8\u30f3\u30b8\u30a7\u30eb\u7a0e\u5236\u300d\u306e\u898b\u76f4\u3057<\/a>\u3082\u76db\u308a\u8fbc\u307e\u308c\u3066\u304a\u308a\u3001\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u666e\u53ca\u306a\u3069\uff29\uff34\u5316\u306b\u3088\u308a\u6295\u8cc7\u74b0\u5883\u304c\u6fc0\u5909\u3059\u308b\u4e2d\u3067\u306e\u5236\u5ea6\u518d\u69cb\u7bc9\u304c\u3069\u3053\u307e\u3067\u9032\u3080\u304b\u6ce8\u76ee\u3055\u308c\u3088\u3046\u3002\u3055\u3089\u306b\u5b9f\u73fe\u3059\u308c\u3070\u4f01\u696d\u306b\u3068\u3063\u3066\u5f71\u97ff\u306e\u5927\u304d\u3044\u4e8b\u9805\u3060\u304c\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u306e\u4e8b\u52d9\u8ca0\u62c5\u8efd\u6e1b\u306e\u89b3\u70b9\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u3068\u540c\u69d8\u306b<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2020\/zeisei_r\/pdf\/1_02.pdf#page=44\" target=\"_blank\">\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\uff08\u7279\u4f8b\uff09\u3092\u6c42\u3081\u308b\u9805\u76ee<\/a>\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5236\u5ea6\u306e\u5ef6\u9577\u7b49\u304c\u8981\u671b\u3055\u308c\u3066\u3044\u308b\u4e3b\u306a\u3082\u306e\u3068\u3057\u3066\u306f\u3001\u4ee4\u548c\uff12\u5e74\uff13\u6708\u672b\u3067\u671f\u9650\u5207\u308c\u3068\u306a\u308b<a title=\"\u4f01\u696d\u7248\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u5730\u65b9\u5275\u751f\u5fdc\u63f4\u7a0e\u5236\uff09\u306e\u5236\u5ea6\u89e3\u8aac\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u56fd\u7a0e\u30fb\u5730\u65b9\u7a0e\u306b\u307e\u305f\u304c\u308b\u7a0e\u984d\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporate-inhabitant-article\/\" target=\"_blank\">\u4f01\u696d\u7248\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u5236\u5ea6<\/a>\u306b\u3064\u3044\u3066\u3001\u5185\u95a3\u5e9c\u7b49\u304b\u3089\u5236\u5ea6\u306e<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/yosan\/soshiki\/r02\/zei\/02zei.pdf#page=6\" target=\"_blank\">\uff15\u5e74\u5ef6\u9577\u3068\u7a0e\u984d\u63a7\u9664\u5272\u5408\u306e\u5f15\u4e0a\u3052<\/a>\uff08\u73fe\u884c\uff13\u5272\u3092\uff16\u5272\u3078\u3001\u3059\u306a\u308f\u3061\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\uff08\u7d04\uff13\u5272\uff09\u3068\u5408\u308f\u305b\u3066\u5b9f\u8cea\uff11\u5272\u8ca0\u62c5\uff09\u304c\u8981\u671b\u3055\u308c\u3066\u3044\u308b\u307b\u304b\u3001\u3053\u3061\u3089\u3082\u540c\u6642\u671f\u306b\u671f\u9650\u5207\u308c\u3068\u306a\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff0830\u4e07\u5186\uff09\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u7279\u4f8b\u3001\u53ca\u3073\u4e2d\u5c0f\u6cd5\u4eba\u306e\u4ea4\u969b\u8cbb\u8ab2\u7a0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u306f\u7d4c\u6e08\u7523\u696d\u7701\u306a\u3069\u304b\u3089\uff12\u5e74\u306e\u5ef6\u9577\u304c\u8981\u671b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4eca\u5e74\u306e\u5e74\u672b\uff082019.12.31\uff09\u306b\u9069\u7528\u671f\u9650\u3092\u8fce\u3048\u308b\u571f\u5730\u30fb\u4f4f\u5b85\u95a2\u9023\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u56fd\u571f\u4ea4\u901a\u7701\u304b\u3089<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mlit.go.jp\/page\/content\/001304392.pdf#page=4\" target=\"_blank\">\u5ef6\u9577\u304c\u8981\u671b\u3055\u308c\u3066\u3044\u308b<\/a>\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e\uff08\u8b72\u6e21\u76ca\u306b\u4fc2\u308b\u8ab2\u7a0e\u7e70\u5ef6\u3079\u3001\u8b72\u6e21\u640d\u306b\u4fc2\u308b\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\uff09\u3084\u65b0\u7bc9\u4f4f\u5b85\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6e1b\u984d\u63aa\u7f6e\u3001\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u6240\u6709\u6a29\u306e\u4fdd\u5b58\u767b\u8a18\u7b49\u306b\u4fc2\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e\u3001\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u53ca\u3073\u4e0d\u52d5\u7523\u8b72\u6e21\u5951\u7d04\u66f8\u306b\u4fc2\u308b\u5370\u7d19\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e\u3001\u7279\u5b9a\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u7e70\u5ef6\u3079\uff08\u672c\u7279\u4f8b\u306f2020.3.31\u671f\u9650\u5207\u308c\uff09\u306a\u3069\u3002\u4ed6\u306b\u56fd\u571f\u4ea4\u901a\u7701\u304b\u3089\u306f\u3001\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mlit.go.jp\/page\/content\/001304392.pdf#page=35\" target=\"_blank\">\u8001\u673d\u5316\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u518d\u751f\u4fc3\u9032\u306e\u305f\u3081\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u62e1\u5145\u30fb\u5275\u8a2d\u8981\u671b<\/a>\u3068\u3057\u3066\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u58f2\u5374\u6577\u5730\u53ca\u3073\u6577\u5730\u5206\u5272\u306b\u4fc2\u308b\u7a0e\u5236\u4e0a\u306e\u652f\u63f4\u63aa\u7f6e\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u304a\u308a\u3001\u7a7a\u304d\u5bb6\u3068\u5171\u306b\u793e\u4f1a\u554f\u984c\u5316\u3059\u308b\u672c\u4ef6\u3078\u306e\u7a0e\u5236\u3092\u542b\u3081\u305f\u5bfe\u5fdc\u306f\u55ab\u7dca\u306e\u8ab2\u984c\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u307e\u305f\u6700\u8fd1\u8a71\u984c\u3068\u306a\u3063\u305f\u8001\u5f8c\u306e\u8cc7\u7523\u5f62\u6210\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r1\/sonota\/19zeikai.pdf#page=2\" target=\"_blank\">\u91d1\u878d\u5e81\u304b\u3089<\/a>\u306fNISA\u5236\u5ea6\u306e\u6052\u4e45\u5316\u3084\u3064\u307f\u305f\u3066NISA\u306e\u671f\u9650\u5ef6\u9577\u306e\u4ed6\u3001\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u4e00\u4f53\u5316\uff08\u91d1\u878d\u5546\u54c1\u306b\u4fc2\u308b\u640d\u76ca\u901a\u7b97\u306e\u7bc4\u56f2\u3092\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u30fb\u9810\u8caf\u91d1\u7b49\u307e\u3067\u62e1\u5927\uff09\u304c\u6628\u5e74\u306b\u5f15\u304d\u7d9a\u304d\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u5f8c\u306e\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u5404\u5e9c\u7701\u5e81\u3084\u56e3\u4f53\u304b\u3089\u306e\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u3001\u5148\u307b\u3069\u516c\u958b\u3057\u305f\u300c<a title=\"\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u300a\u8cc7\u6599\u30ea\u30f3\u30af\u96c6\u300b\" href=\"https:\/\/profession-net.com\/professionjournal\/information-411\/\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u300a\u8cc7\u6599\u30ea\u30f3\u30af\u96c6\u300b<\/a>\u300d\u306b\u968f\u6642\u63b2\u8f09\uff08\u66f4\u65b0\uff09\u3057\u3066\u3044\u304f\u306e\u3067\u3001\u7d99\u7d9a\u3057\u3066\u78ba\u8a8d\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\uff19\u6708\u306b\u5165\u308a\u6765\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u5411\u3051\u305f\u8b70\u8ad6\u304c\u59cb\u307e\u308b\u6642\u671f\u3068\u306a\u3063\u305f\u304c\u3001\uff18\u6708\u672b\u306b\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u305f\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u8981\u671b\u4e8b\u9805\u3067\u306f\u3001\u65b0\u5236\u5ea6\u306e\u5275\u8a2d\u7b49\u629c\u672c\u7684\u306a\u6539\u6b63\u8981\u671b\u306f\u3042\u307e\u308a\u898b\u3089\u308c\u305a\u3001\u65e2\u5b58\u5236\u5ea6\u306e\u5ef6\u9577\u30fb\u62e1\u5145\u3092\u6c42\u3081\u308b\u5185\u5bb9\u304c\u5927\u534a\u3092\u5360\u3081\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":[370,177,167,179,289],"tags":[543,160,701,514],"backnumber":[1960],"series":[803],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-13 00:13:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/185553"}],"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=185553"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/185553\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=185553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=185553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=185553"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=185553"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=185553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}