{"id":189064,"date":"2019-11-14T10:19:27","date_gmt":"2019-11-14T01:19:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=189064"},"modified":"2021-09-22T11:19:50","modified_gmt":"2021-09-22T02:19:50","slug":"tax-article-347","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-347\/","title":{"rendered":"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c23\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u79df\u7a0e\u56de\u907f\u3068\u306e\u76f8\u514b\u3068\u8abf\u548c\u300d\uff0d\u79df\u7a0e\u56de\u907f\u306f\u7d50\u679c\u6982\u5ff5\u304b\u884c\u70ba\u6982\u5ff5\u304b\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u7a0e\u6cd5<span style=\"font-size: 18px;\">\u306e<\/span>\u57fa\u790e\u7406\u8ad6<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c23\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u79df\u7a0e\u56de\u907f\u3068\u306e\u76f8\u514b\u3068\u8abf\u548c\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u79df\u7a0e\u56de\u907f\u306f\u7d50\u679c\u6982\u5ff5\u304b\u884c\u70ba\u6982\u5ff5\u304b\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5927\u962a\u5927\u5b66\u5927\u5b66\u9662\u9ad8\u7b49\u53f8\u6cd5\u7814\u7a76\u79d1\u6559\u6388<br \/>\n<strong>\u8c37\u53e3\u3000\u52e2\u6d25\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p><a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c21\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u79df\u7a0e\u56de\u907f\u3068\u306e\u76f8\u514b\u3068\u8abf\u548c\u300d\uff0d\u79df\u7a0e\u56de\u907f\u306e\u610f\u7fa9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-343\/\" target=\"_blank\">\u524d\u3005\u56de<\/a>\u306e<strong>\u2162<\/strong>\u3067\u307f\u305f\u3001<strong>\u8ab2\u7a0e\u8981\u4ef6\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong>\u306b\u3088\u308b<strong>\u79df\u7a0e\u56de\u907f\u306e\u5305\u62ec\u7684\u5b9a\u7fa9<\/strong>\u3001\u3059\u306a\u308f\u3061\u3001\u300c\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u3092\u907f\u3051\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u7acb\u3092\u963b\u6b62\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u3001\u79df\u7a0e\u8ca0\u62c5\u306e\u9069\u6cd5\u3060\u304c\u4e0d\u5f53\u306a\u8efd\u6e1b\u307e\u305f\u306f\u6392\u9664\u300d\uff08<span style=\"color: #333399;\">\u301066\u3011<\/span>\uff1d\u62d9\u8457\u300e<a title=\"\u5f18\u6587\u5802\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.koubundou.co.jp\/book\/b590064.html\" target=\"_blank\">\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\u3014\u7b2c\uff16\u7248\u3015<\/a>\u300f\uff08\u5f18\u6587\u5802\u30fb2018\u5e74\uff09\u306e\u6b04\u5916\u756a\u53f7\uff3b\u4ee5\u4e0b\u540c\u3058\uff3d\uff09\u304b\u3089\u3059\u308b\u3068\u3001\u79df\u7a0e\u56de\u907f\u306f\u3001\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u56de\u907f\u306b\u3088\u308b\u79df\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u30fb\u6392\u9664\u3068\u3044\u3046\u7d50\u679c\u306b\u7740\u76ee\u3057\u305f\u6982\u5ff5\uff08<strong>\u7d50\u679c\u6982\u5ff5<\/strong>\uff09\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u79df\u7a0e\u56de\u907f\u306b\u3064\u3044\u3066\u3001\u5b66\u8aac\u30fb\u5b9f\u52d9\u4e0a\u306e\u8a00\u8449\u9063\u3044\u3068\u3057\u3066\u3001\u300c<strong>\u79df\u7a0e\u56de\u907f\u884c\u70ba<\/strong>\u300d\u3068\u3044\u3046\u8a00\u8449\u304c\u300c\u79df\u7a0e\u56de\u907f\u300d\u3068\u7279\u306b\u533a\u5225\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u304c\u3057\u3070\u3057\u3070\u3042\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\uff08\u4f8b\u3048\u3070\u3001\u4e0b\u8a18<span style=\"color: #800000;\">\u2460<\/span>\uff1d\u6e05\u6c38\u656c\u6b21\u300e<a title=\"\u30df\u30cd\u30eb\u30f4\u30a1\u66f8\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.minervashobo.co.jp\/book\/b110783.html\" target=\"_blank\">\u7a0e\u6cd5\u3014\u65b0\u88c5\u7248\u3015<\/a>\u300f\uff08\u30df\u30cd\u30eb\u30f4\u30a1\u66f8\u623f\u30fb2013\u5e74\uff0944\u9801\u3001\u4e0b\u8a18<span style=\"color: #800000;\">\u2461<\/span>\uff1d\u91d1\u5b50\u5b8f\u300e<a title=\"\u5f18\u6587\u5802\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.koubundou.co.jp\/book\/b437888.html\" target=\"_blank\">\u79df\u7a0e\u6cd5\u3014\u7b2c23\u7248\u3015<\/a>\u300f\uff08\u5f18\u6587\u5802\u30fb2019\u5e74\uff09135\u9801\u3001\u4e0b\u8a18<span style=\"color: #800000;\">\u2462<\/span>\uff1d\u30e4\u30d5\u30fc\u4e8b\u4ef6\u30fb\u6700\u5224\u5e73\u621028\u5e74\uff12\u670829\u65e5\u6c11\u96c670\u5dfb\uff12\u53f7242\u9801\u3002\u3044\u305a\u308c\u3082\u4e0b\u7dda\u7b46\u8005\uff09\u3002\u3053\u306e\u3053\u3068\u304b\u3089\u3059\u308b\u3068\u3001\u79df\u7a0e\u56de\u907f\u306f<strong>\u884c\u70ba\u6982\u5ff5<\/strong>\u3067\u3042\u308b\u3088\u3046\u306b\u3082\u601d\u308f\u308c\u308b\u3002<!--more--><\/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><span style=\"color: #800000;\">\u3010\u2460\u3011<\/span><br \/>\n<strong>\u3000<\/strong>\u306a\u304a\u3001<span style=\"border-bottom: solid 2px #000000;\">\u79df\u7a0e\u56de\u907f<\/span>\u3068\u3044\u3046\u3068\u304d\u3001\u4e00\u822c\u306b\u3001\u3084\u3084\u3082\u3059\u308b\u3068\u3001<span style=\"border-bottom: solid 2px #000000;\">\u79df\u7a0e\u56de\u907f\u884c\u70ba<\/span>\u306f\u8a31\u3055\u308c\u306a\u3044\u884c\u70ba\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u304c\u3061\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u3092\u7981\u6b62\u3059\u308b\u305f\u3081\u306e\u898f\u5b9a\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001<span style=\"border-bottom: solid 2px #000000;\">\u79df\u7a0e\u56de\u907f<\/span>\u3067\u3042\u308b\u304b\u3089\u3068\u3044\u3063\u3066\u3053\u308c\u304c\u7a0e\u6cd5\u4e0a\u5426\u8a8d\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u306e\u3067\u3042\u308b\u304b\u3089\u3001<span style=\"border-bottom: solid 2px #000000;\">\u79df\u7a0e\u56de\u907f\u884c\u70ba<\/span>\u306f\u305d\u306e\u9650\u308a\u3067\u7a0e\u6cd5\u4e0a\u627f\u8a8d\u3055\u308c\u3066\u3044\u308b\u884c\u70ba\u306b\u307b\u304b\u306a\u3089\u306a\u3044\u3068\u8003\u3048\u308b\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p><span style=\"color: #800000;\">\u3010\u2461\u3011<\/span><br \/>\n<strong>\u3000<\/strong><span style=\"border-bottom: solid 2px #000000;\">\u79df\u7a0e\u56de\u907f<\/span>\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u5f53\u4e8b\u8005\u304c\u7528\u3044\u305f\u6cd5\u5f62\u5f0f\u3092\u79df\u7a0e\u6cd5\u4e0a\u306f\u7121\u8996\u3057\u3001\u901a\u5e38\u7528\u3044\u3089\u308c\u308b\u6cd5\u5f62\u5f0f\u306b\u5bfe\u5fdc\u3059\u308b\u8ab2\u7a0e\u8981\u4ef6\u304c\u5145\u8db3\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\uff08\u6e1b\u514d\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u9069\u7528\u3092\u5426\u5b9a\u3059\u308b\u3053\u3068\uff09\u3092\u3001<span style=\"border-bottom: solid 2px #000000;\">\u79df\u7a0e\u56de\u907f\u884c\u70ba<\/span>\u306e\u5426\u8a8d\u3068\u547c\u3076\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p><span style=\"color: #800000;\">\u3010\u2462\u3011<\/span><br \/>\n<strong>\u3000<\/strong>\u7d44\u7e54\u518d\u7de8\u6210\u306f\u3001\u305d\u306e\u5f62\u614b\u3084\u65b9\u6cd5\u304c\u8907\u96d1\u304b\u3064\u591a\u69d8\u3067\u3042\u308b\u305f\u3081\u3001\u3053\u308c\u3092\u5229\u7528\u3059\u308b\u5de7\u5999\u306a<span style=\"border-bottom: solid 2px #000000;\">\u79df\u7a0e\u56de\u907f\u884c\u70ba<\/span>\u304c\u884c\u308f\u308c\u3084\u3059\u304f\u3001<span style=\"border-bottom: solid 2px #000000;\">\u79df\u7a0e\u56de\u907f<\/span>\u306e\u624b\u6bb5\u3068\u3057\u3066\u6feb\u7528\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u6cd5132\u6761\u306e\uff12\u306f\u3001\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u3001\u7d44\u7e54\u518d\u7de8\u6210\u306b\u304a\u3044\u3066\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u3092\u4e0d\u5f53\u306b\u6e1b\u5c11\u3055\u305b\u308b\u7d50\u679c\u3068\u306a\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u884c\u70ba\u53c8\u306f\u8a08\u7b97\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u3001\u305d\u308c\u3092\u6b63\u5e38\u306a\u884c\u70ba\u53c8\u306f\u8a08\u7b97\u306b\u5f15\u304d\u76f4\u3057\u3066\u6cd5\u4eba\u7a0e\u306e\u66f4\u6b63\u53c8\u306f\u6c7a\u5b9a\u3092\u884c\u3046\u6a29\u9650\u3092\u7a0e\u52d9\u7f72\u9577\u306b\u8a8d\u3081\u305f\u3082\u306e\u3068\u89e3\u3055\u308c\u3001\u7d44\u7e54\u518d\u7de8\u6210\u306b\u4fc2\u308b<span style=\"border-bottom: solid 2px #000000;\">\u79df\u7a0e\u56de\u907f<\/span>\u3092\u5305\u62ec\u7684\u306b\u9632\u6b62\u3059\u308b\u898f\u5b9a\u3068\u3057\u3066\u8a2d\u3051\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3053\u308d\u3067\u3001\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306b\u3064\u3044\u3066\u3001\u300c\u79df\u7a0e\u56de\u907f\u3092\u3082\u305f\u3089\u3059\u7d0d\u7a0e\u8005\u306e\u884c\u70ba\u300d\uff08\u6e05\u6c38\u30fb\u524d\u63b2\u66f842\u9801\uff09\u3068\u5b9a\u7fa9\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u3053\u306e\u5b9a\u7fa9\u306f\u3001\u7d50\u679c\u6982\u5ff5\u3068\u3057\u3066\u306e\u79df\u7a0e\u56de\u907f\u3092\u524d\u63d0\u306b\u3057\u3064\u3064\u3001\u305d\u306e\u7d50\u679c\u3092\u3082\u305f\u3089\u3059\u7d0d\u7a0e\u8005\u306e\u884c\u70ba\u3092\u3001\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3068\u3059\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u304c\u3001\u3053\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3055\u308c\u308b\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u7570\u306a\u308b\u89b3\u70b9\u304b\u3089\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u308c\u305e\u308c\u306e\u89b3\u70b9\u306b\u5fdc\u3058\u3066\u305d\u306e\u610f\u7fa9\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002\u305d\u306e\u7570\u306a\u308b\u89b3\u70b9\u306e\u3046\u3061\uff11\u3064\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u300c\u624b\u6bb5\u300d\u306e\u89b3\u70b9\u3067\u3042\u308a\u3001\u3082\u3046\uff11\u3064\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u300c\u6210\u5426\u300d\u306e\u89b3\u70b9\u3067\u3042\u308b\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u89b3\u70b9\u304b\u3089\u3001\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306e\u610f\u7fa9\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u3057\u3088\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u79df\u7a0e\u56de\u907f\u306e\u300c\u624b\u6bb5\u300d\u3068\u79df\u7a0e\u56de\u907f\u884c\u70ba<\/strong><\/h4>\n<p>\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u306b\u95a2\u3059\u308b<strong>\u884c\u70ba\u614b\u69d8\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong>\u306f\u3001\u79c1\u4eba\u306e\u884c\u70ba\u614b\u69d8\uff08\u7570\u5e38\u6027\u30fb\u4eba\u70ba\u6027\u30fb\u6feb\u7528\u7b49\uff09\u3092\u57fa\u672c\u7684\u8981\u7d20\u3068\u3057\u3066\u79df\u7a0e\u56de\u907f\u3092\u5b9a\u7fa9\u3059\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u3042\u308b\u304c\uff08<span style=\"color: #333399;\">\u301066\u3011<\/span>\u3001<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c21\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u79df\u7a0e\u56de\u907f\u3068\u306e\u76f8\u514b\u3068\u8abf\u548c\u300d\uff0d\u79df\u7a0e\u56de\u907f\u306e\u610f\u7fa9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-343\/\" target=\"_blank\">\u524d\u3005\u56de<\/a><strong>\u2161\uff11<\/strong>\u53c2\u7167\uff09\u3001\u3053\u308c\u306f\u3001\u8ab2\u7a0e\u8981\u4ef6\u8ad6\u3092\u524d\u63d0\u306b\u3057\u3066\u79df\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u30fb\u6392\u9664\u3068\u3044\u3046\u7d50\u679c\u3092\u3082\u305f\u3089\u3059\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u308b\u3001\u79df\u7a0e\u56de\u907f\u306e\u300c\u624b\u6bb5\u300d\u306b\u7740\u773c\u3059\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u3044\u3046\u3053\u3068\u3082\u3067\u304d\u308b\uff08<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c22\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u79df\u7a0e\u56de\u907f\u3068\u306e\u76f8\u514b\u3068\u8abf\u548c\u300d\uff0d\u79df\u7a0e\u56de\u907f\u306e\u985e\u578b\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-345\/\" target=\"_blank\">\u524d\u56de<\/a><strong>\u2160<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u79df\u7a0e\u56de\u907f\u306e\u300c\u624b\u6bb5\u300d\uff08<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c22\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u79df\u7a0e\u56de\u907f\u3068\u306e\u76f8\u514b\u3068\u8abf\u548c\u300d\uff0d\u79df\u7a0e\u56de\u907f\u306e\u985e\u578b\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-345\/\" target=\"_blank\">\u524d\u56de<\/a>\u691c\u8a0e\u3057\u305f\u3088\u3046\u306b\u3001<strong>\u79c1\u6cd5\u4e0a\u306e\u5f62\u6210\u53ef\u80fd\u6027\uff08\u9078\u629e\u53ef\u80fd\u6027\uff09\u306e\u6feb\u7528\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f<\/strong>\u3067\u306f\u300c\u76f4\u63a5\u7684\u624b\u6bb5\u300d\u3001<strong>\u7a0e\u6cd5\u4e0a\u306e\u8ab2\u7a0e\u6e1b\u514d\u898f\u5b9a\u306e\u6feb\u7528\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f<\/strong>\u3067\u306f\u300c\u9593\u63a5\u7684\u624b\u6bb5\u300d\uff09\u306f\u3001\u79c1\u6cd5\u4e0a\u306e\u5f62\u6210\u53ef\u80fd\u6027\u306a\u3044\u3057\u9078\u629e\u53ef\u80fd\u6027\u3067\u3042\u308a\u3001\u3053\u308c\u306f\u3001\u591a\u304f\u306e\u5834\u5408\uff08<strong>\u7d4c\u9a13\u7684\u4e8b\u5b9f\u3092\u524d\u63d0\u3068\u3059\u308b\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9<\/strong>\u3002<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c21\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u79df\u7a0e\u56de\u907f\u3068\u306e\u76f8\u514b\u3068\u8abf\u548c\u300d\uff0d\u79df\u7a0e\u56de\u907f\u306e\u610f\u7fa9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-343\/\" target=\"_blank\">\u524d\u3005\u56de<\/a><strong>\u2162\uff11<\/strong>\u53c2\u7167\uff09\u6cd5\u5f8b\u884c\u70ba\u3001\u7279\u306b\u8ca1\u7523\u884c\u70ba\u306b\u3064\u3044\u3066\u554f\u984c\u306b\u3055\u308c\u308b\u304c\u3001\u8eab\u5206\u884c\u70ba\u306b\u3064\u3044\u3066\u3082\u4e8b\u5b9f\u884c\u70ba\u306b\u3064\u3044\u3066\u3082\u554f\u984c\u306b\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\uff08<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c22\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u79df\u7a0e\u56de\u907f\u3068\u306e\u76f8\u514b\u3068\u8abf\u548c\u300d\uff0d\u79df\u7a0e\u56de\u907f\u306e\u985e\u578b\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-345\/\" target=\"_blank\">\u524d\u56de<\/a><strong>\u2160<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u8003\u3048\u3066\u304f\u308b\u3068\u3001\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306f\u3001\u79c1\u6cd5\u4e0a\u306e\u5f62\u6210\u53ef\u80fd\u6027\u30fb\u9078\u629e\u53ef\u80fd\u6027\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e0a\u8a18\u306e\u884c\u70ba\u306e\u3046\u3061\u3001\u7acb\u6cd5\u8005\u304c\u8ab2\u7a0e\u8981\u4ef6\u3092\u5b9a\u3081\u308b\u306b\u5f53\u305f\u3063\u3066\u60f3\u5b9a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u884c\u70ba\u3001\u3059\u306a\u308f\u3061\u3001\uff08\u7acb\u6cd5\u8005\u306e\u60f3\u5b9a\u5916\u3068\u3044\u3046\u610f\u5473\u3067\uff09\u300c\u7570\u5e38\u306a\u300d\u884c\u70ba\u3092\u610f\u5473\u3059\u308b\u3068\u3044\u3048\u3088\u3046\u3002\u3053\u306e\u610f\u5473\u3067\u306e\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3068\u3044\u3046\u6982\u5ff5\u306f\u3001\u884c\u70ba\u614b\u69d8\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308b\u5b9a\u7fa9\u306e\u4ee3\u8868\u7684\u306a\u3082\u306e\u3068\u3057\u3066<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c21\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u79df\u7a0e\u56de\u907f\u3068\u306e\u76f8\u514b\u3068\u8abf\u548c\u300d\uff0d\u79df\u7a0e\u56de\u907f\u306e\u610f\u7fa9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-343\/\" target=\"_blank\">\u524d\u3005\u56de<\/a>\u306e<strong>\u2161\uff11<\/strong>\u3067\u6319\u3052\u305f\u5317\u91ce\u5f18\u4e45\u6559\u6388\u306e\u6b21\u306e\u5b9a\u7fa9\uff08\u540c\u300e<a title=\"\u9752\u6797\u66f8\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.seirin.co.jp\/book\/01444.html\" target=\"_blank\">\u7a0e\u6cd5\u5b66\u539f\u8ad6\u3014\u7b2c\uff16\u7248\u3015<\/a>\u300f\uff08\u9752\u6797\u66f8\u9662\u30fb2007\u5e74\uff09132\u9801\uff09\u3067\u7528\u3044\u3089\u308c\u3066\u3044\u308b\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>\u3053\u3053\u3067\u554f\u984c\u306b\u3057\u3066\u3044\u308b\u79df\u7a0e\u56de\u907f\u884c\u70ba\uff08Steuerumgehung\uff09\u306f\u3001\u7a0e\u6cd5\u5b66\u306b\u7279\u6b8a\u306a\u6982\u5ff5\u3068\u3057\u3066\u306e\u79df\u7a0e\u56de\u907f\u884c\u70ba\uff08\u7b46\u8005\u306e\u3044\u3046\u72ed\u7fa9\u306e\u79df\u7a0e\u56de\u907f\u884c\u70ba\uff09\u3067\u3042\u308b\u3002\u65e5\u672c\u306e\u7a0e\u6cd5\u306b\u306f\u7b46\u8005\u306e\u3044\u3046\u72ed\u7fa9\u306e\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3092\u5b9a\u7fa9\u3057\u305f\u898f\u5b9a\u306f\u5b58\u5728\u3057\u306a\u3044\u304c\u3001\u7b46\u8005\u306f\u3064\u304e\u306e\u3088\u3046\u306b\u8003\u3048\u3066\u3044\u308b\u3002\u7d0d\u7a0e\u8005\u304c\u3001\u2460\u901a\u5e38\u884c\u308f\u308c\u306a\u3044\u7570\u5e38\u306a\u884c\u70ba\u5f62\u5f0f\u3092\u9078\u629e\u3057\u3001\u2461\u305d\u308c\u306b\u3088\u3063\u3066\u901a\u5e38\u306e\u884c\u70ba\u5f62\u5f0f\u3092\u9078\u629e\u3057\u305f\u3068\u304d\u3068\u540c\u4e00\u306e\u7d4c\u6e08\u7684\u76ee\u7684\u3092\u9054\u6210\u3057\u3001\u2462\u305d\u306e\u7d50\u679c\u3001\u591a\u984d\u306e\u79df\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306e\u3053\u306e\u7d0d\u7a0e\u8005\u306e\u300c\u7570\u5e38\u306a\u884c\u70ba\u300d\u3092\u3053\u3053\u3067\u3044\u3046\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3068\u3044\u3046\u3002<\/p>\n<\/div>\n<p>\u8981\u3059\u308b\u306b\u3001\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306f\u3001\uff11\u3064\u306b\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u306b\u95a2\u3059\u308b\u884c\u70ba\u614b\u69d8\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u3001\u79df\u7a0e\u56de\u907f\u306e\u300c\u624b\u6bb5\u300d\u3068\u3057\u3066\u306e\u300c\u7570\u5e38\u306a\u300d\u884c\u70ba\u3092\u610f\u5473\u3059\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u79df\u7a0e\u56de\u907f\u306e\u300c\u6210\u5426\u300d\u3068\u79df\u7a0e\u56de\u907f\u884c\u70ba<\/strong><\/h4>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u306b\u95a2\u3057\u3066\u8ab2\u7a0e\u8981\u4ef6\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308b\u5834\u5408\u306b\u306f\u3001\u884c\u70ba\u614b\u69d8\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u524d\u8ff0\u306e\u610f\u5473\u3068\u306f\u7570\u306a\u308b\u610f\u5473\u3092\u3082\u3064\u3002<\/p>\n<p>\u8ab2\u7a0e\u8981\u4ef6\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308c\u3070\u3001\u79df\u7a0e\u56de\u907f\u306f\u3001\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u56de\u907f\u3092\u57fa\u672c\u7684\u8981\u7d20\u3068\u3057\u3066\u5b9a\u7fa9\u3055\u308c\u308b\u7d50\u679c\u6982\u5ff5\u3067\u3042\u308b\uff08<span style=\"color: #333399;\">\u301066\u3011<\/span>\u3001<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c21\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u79df\u7a0e\u56de\u907f\u3068\u306e\u76f8\u514b\u3068\u8abf\u548c\u300d\uff0d\u79df\u7a0e\u56de\u907f\u306e\u610f\u7fa9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-343\/\" target=\"_blank\">\u524d\u3005\u56de<\/a><strong>\u2161\uff11<\/strong>\u53c2\u7167\uff09\u3002\u305d\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u56de\u907f\u306b\u3088\u308b\u79df\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u30fb\u6392\u9664\u3068\u3044\u3046\u7d50\u679c\u3092\u8ffd\u6c42\u3059\u308b\u884c\u70ba\u306f\u300c<strong>\u79df\u7a0e\u56de\u907f\u306e\u8a66\u307f<\/strong>\u300d\u3068\u547c\u3076\u3053\u3068\u304c\u3067\u304d\u3088\u3046\u3002\u30c9\u30a4\u30c4\u7a0e\u6cd5\u5b66\u3067\u306f\u3001<span style=\"color: #800000;\">\u24d0<\/span>\u79df\u7a0e\u56de\u907f\u306e\u8a66\u307f\uff08Steuerumgehungsversuch\uff09\u306f<span style=\"color: #800000;\">\u24d1<\/span>\u300c<strong>\u771f\u306e\u79df\u7a0e\u56de\u907f<\/strong>\uff08echte Steuerumgehung\uff09\uff63\u3068\u533a\u5225\u3055\u308c\u308b\u304c\uff08\u62d9\u8457\u300e<a title=\"\u6e05\u6587\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.skattsei.co.jp\/search\/053853.html\" target=\"_blank\">\u79df\u7a0e\u56de\u907f\u8ad6\uff0d\u7a0e\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u3068\u79df\u7a0e\u56de\u907f\u306e\u8a66\u307f\uff0d<\/a>\u300f\uff08\u6e05\u6587\u793e\u30fb2014\u5e74\uff09\u306f\u3057\u304c\u304d\u2171\u53c2\u7167\uff09\u3001\u308f\u304c\u56fd\u3067\u901a\u5e38\u300c\u79df\u7a0e\u56de\u907f\u300d\u3068\u3044\u308f\u308c\u308b\u306e\u306f\u5f8c\u8005\uff08<span style=\"color: #800000;\">\u24d1<\/span>\uff09\u3067\u3042\u308a\u3001\u300c\u79df\u7a0e\u56de\u907f\u884c\u70ba\u300d\u3068\u3044\u308f\u308c\u308b\u306e\u306f\u524d\u8005\uff08<span style=\"color: #800000;\">\u24d0<\/span>\uff09\u3092\u610f\u5473\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\n<p><span style=\"color: #800000;\">\u24d0<\/span>\u884c\u70ba\u6982\u5ff5\u3067\u3042\u308b\u79df\u7a0e\u56de\u907f\u306e\u8a66\u307f\u3068<span style=\"color: #800000;\">\u24d1<\/span>\u7d50\u679c\u6982\u5ff5\u3067\u3042\u308b\uff08\u771f\u306e\uff09\u79df\u7a0e\u56de\u907f\u3068\u306e\u9593\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u95a2\u4fc2\u3001\u3059\u306a\u308f\u3061\u3001<span style=\"color: #800000;\">\u24d0<\/span>\u79df\u7a0e\u56de\u907f\u306e\u8a66\u307f\u304c\u6210\u529f\u3059\u308c\u3070<span style=\"color: #800000;\">\u24d1<\/span>\uff08\u771f\u306e\uff09\u79df\u7a0e\u56de\u907f\u304c\u6210\u7acb\u3057\u3001\u9006\u306b\u3001<span style=\"color: #800000;\">\u24d0<\/span>\u79df\u7a0e\u56de\u907f\u306e\u8a66\u307f\u304c\u5931\u6557\u3059\u308c\u3070<span style=\"color: #800000;\">\u24d1<\/span>\uff08\u771f\u306e\uff09\u79df\u7a0e\u56de\u907f\u306f\u6210\u7acb\u3057\u306a\u3044\u3001\u3068\u3044\u3046\u95a2\u4fc2\u304c\u6210\u308a\u7acb\u3064\u3002\u3053\u306e\u95a2\u4fc2\u306b\u304a\u3044\u3066<span style=\"color: #800000;\">\u24d1<\/span>\uff08\u771f\u306e\uff09\u79df\u7a0e\u56de\u907f\u306e\u300c\u6210\u5426\u300d\u3092\u6c7a\u3059\u308b\u3001<span style=\"color: #800000;\">\u24d0<\/span>\u79df\u7a0e\u56de\u907f\u306e\u8a66\u307f\u306e\u6210\u529f\u3068\u5931\u6557\u306f\u3001\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u4e00\u822c\u306b\u3001\u8ab2\u7a0e\u8981\u4ef6\u306f\u3001<strong>\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u306e\u8a31\u3055\u308c\u308b\u89e3\u91c8\u9069\u7528\u306e\u9650\u754c<\/strong>\u3092\u8d85\u3048\u305f\u3068\u3053\u308d\u3067\u521d\u3081\u3066\u3001\u5145\u8db3\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u3001\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u56de\u907f\u306b\u3088\u308b\u79df\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u30fb\u6392\u9664\u3068\u3044\u3046\u7d50\u679c\u304c\u9054\u6210\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3001\u3068\u5b9a\u5f0f\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u306e\u70b9\u306b\u95a2\u3057\u3001\u6b21\u306e\u898b\u89e3\uff08\u5bae\u5d0e\u88d5\u5b50\u300c\u4e00\u822c\u7684\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u898f\u5b9a\uff0d\u5b9f\u52d9\u5bb6\u306e\u8996\u70b9\u304b\u3089\uff08\u56fd\u969b\u7684\u79df\u7a0e\u56de\u907f\u3078\u306e\u6cd5\u7684\u5bfe\u5fdc\u306b\u304a\u3051\u308b\u9078\u629e\u80a2\u3092\u7d0d\u7a0e\u8005\u306e\u8996\u70b9\u304b\u3089\u8003\u3048\u308b\uff09\u300d\u30b8\u30e5\u30ea\u30b9\u30c81496\u53f7\uff082016\u5e74\uff0937\u9801\u300142\u9801\uff09\u306f\u6b63\u9d60\u3092\u5f97\u305f\u3082\u306e\u3068\u3044\u3048\u3088\u3046\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>\u305d\u3082\u305d\u3082\u3001\u8ab2\u7a0e\u8981\u4ef6\u306f\u3001\u305d\u308c\u3092\u5145\u8db3\u3059\u308b\u304b\u5426\u304b\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u4e0a\u306e\u52b9\u679c\uff3b\uff1d\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u5426\uff3d\u3092\u7570\u306a\u3089\u305b\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3001\u5883\u754c\u7dda\u3092\u5f15\u304f\u3068\u3044\u3046\u6a5f\u80fd\u3092\u6301\u3064\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u8ab2\u7a0e\u8981\u4ef6\u306b\u95a2\u3059\u308b\u524d\u8a18\u306e\u5b9a\u5f0f\u306b\u3088\u308c\u3070\u3001\u79df\u7a0e\u56de\u907f\u306e\u300c\u6210\u5426\u300d\u306f\u3001\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u306e\u8a31\u3055\u308c\u308b\u89e3\u91c8\u9069\u7528\u306e\u9650\u754c\u3092\u8d85\u3048\u308b\u304b\u5426\u304b\u306b\u3088\u3063\u3066\u3001\u6c7a\u5b9a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u306e\u8a31\u3055\u308c\u308b\u89e3\u91c8\u9069\u7528\u306e\u9650\u754c\u3092\u53b3\u683c\u306b\u8003\u3048\u308c\u3070\u8003\u3048\u308b\u307b\u3069\u3001\u79df\u7a0e\u56de\u907f\u306e\u8a66\u307f\u304c\u6210\u529f\u3057\u79df\u7a0e\u56de\u907f\u304c\u6210\u7acb\u3059\u308b\u7bc4\u56f2\u304c\u5e83\u304c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u9006\u306b\u3001\u305d\u306e\u9650\u754c\u3092\u7de9\u3084\u304b\u306b\u8003\u3048\u308c\u3070\u8003\u3048\u308b\u307b\u3069\u3001\u305d\u306e\u7bc4\u56f2\u306f\u72ed\u304f\u306a\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3064\u307e\u308a\u3001\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u306e\u8a31\u3055\u308c\u308b\u89e3\u91c8\u9069\u7528\u306e\u9650\u754c\u306f\u3001\u89e3\u91c8\u9069\u7528\u8005\uff08\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u4e0b\u3067\u306f\u7d0d\u7a0e\u8005\u30fb\u7a0e\u52d9\u5b98\u5e81\u30fb\u88c1\u5224\u5b98\uff09\u306e\u7acb\u5834\u306b\u3088\u308a\u79fb\u52d5\u3057\u5f97\u308b\u3044\u308f\u3070\u300c<strong>\u53ef\u52d5\u9650\u754c<\/strong>\u300d\u3068\u3082\u3044\u3046\u3079\u304d\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u53ef\u52d5\u9818\u57df\u306e\u5e83\u72ed\u306b\u5fdc\u3058\u3066\u3001\u79df\u7a0e\u56de\u907f\u306e\u6210\u7acb\u7bc4\u56f2\u304c\u7570\u306a\u3063\u3066\u304f\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u79df\u7a0e\u56de\u907f\u304c\u300c\u901a\u5e38\u306e\u300d\u884c\u70ba\u3092\u9078\u629e\u3057\u305f\u7d0d\u7a0e\u8005\u3068\u300c\u7570\u5e38\u306a\u300d\u884c\u70ba\u3092\u9078\u629e\u3057\u305f\u7d0d\u7a0e\u8005\u3068\u306e\u9593\u3067\u79df\u7a0e\u8ca0\u62c5\u306e\u4e0d\u516c\u5e73\u3092\u3082\u305f\u3089\u3059\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u7570\u8ad6\u306e\u306a\u3044\u3068\u3053\u308d\u3067\u3042\u308b\u304c\uff08\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u6b21\u56de\u3001\u66f4\u306b\u691c\u8a0e\u3059\u308b\uff09\u3001\u4eee\u306b\u79df\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u306e\u898b\u5730\u304b\u3089<strong>\u985e\u63a8<\/strong>\uff08Analogie\uff09\u304c\u7121\u5236\u9650\u306b\u8a31\u5bb9\u3055\u308c\u308b\u3068\u3059\u308c\u3070\u3001\u300c\u901a\u5e38\u306e\u300d\u884c\u70ba\u3092\u9078\u629e\u3057\u3066\u3082\u3001\u300c\u7570\u5e38\u306a\u300d\u884c\u70ba\u3092\u9078\u629e\u3057\u3066\u3082\u3001\u57fa\u672c\u7684\u306b\u306f\u540c\u4e00\u306e\u7d4c\u6e08\u7684\u6210\u679c\u304c\u5f97\u3089\u308c\u308b\u4ee5\u4e0a\u3001\u4e21\u8005\u3068\u3082\u306b\u8ab2\u7a0e\u4e0a\u540c\u69d8\u306b\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u79df\u7a0e\u56de\u907f\u306e\u6210\u7acb\u3059\u308b\u4f59\u5730\u306f\u306a\u304f\u306a\u308b\u3053\u3068\u306b\u306a\u308d\u3046\u3002\u63db\u8a00\u3059\u308c\u3070\u3001\u300c<strong>\u985e\u63a8\u8ab2\u7a0e<\/strong>\u300d\u3068\u3082\u3044\u3046\u3079\u304d\u8ab2\u7a0e\u306e\u3084\u308a\u65b9\u304c\u7121\u5236\u9650\u306b\u8a31\u3055\u308c\u308b\u306a\u3089\u3070\u3001\u79df\u7a0e\u56de\u907f\u306e\u8a66\u307f\u306f\u3001\u5e38\u306b\u3001\u5931\u6557\u306b\u7d42\u308f\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u79df\u7a0e\u56de\u907f\u306e\u89b3\u5ff5\u3059\u3089\u6210\u308a\u7acb\u305f\u306a\u3044\u3053\u3068\u306b\u306a\u308d\u3046\u3002<\/p>\n<p>\u4ee5\u4e0a\u3067\u8ff0\u3079\u3066\u304d\u305f\u3001\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u3068\u79df\u7a0e\u56de\u907f\u306e\u6210\u5426\u3068\u306e\u95a2\u4fc2\u3092\u56f3\u793a\u3059\u308b\u3068\u3001\u6b21\u306e\u56f3\uff08<span style=\"color: #333399;\">\u301067\u3011<\/span>\u306e\u6700\u5f8c\u306e<strong>\u3010\u56f3\u3011<\/strong>\uff09\u306e\u3088\u3046\u306b\u306a\u308d\u3046\u3002<\/p>\n<p style=\"margin-bottom: -3px; text-align: center;\"><strong>\u3010\u56f3\u3011\u3000\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u3068\u79df\u7a0e\u56de\u907f\u306e\u6210\u5426<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/kisoriron23-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-189068\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/kisoriron23-1.png\" alt=\"\" width=\"2808\" height=\"1596\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kisoriron23-1.png 2808w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kisoriron23-1-300x170.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kisoriron23-1-1024x582.png 1024w\" sizes=\"(max-width: 2808px) 100vw, 2808px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u4ee5\u4e0a\u306e\u691c\u8a0e\u306f\u6b21\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u3088\u3046\u3002\u3059\u306a\u308f\u3061\u3001\u8ab2\u7a0e\u8981\u4ef6\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308c\u3070\u3001\u79df\u7a0e\u56de\u907f\u306f\u7d50\u679c\u6982\u5ff5\u3068\u3057\u3066\u69cb\u6210\u3055\u308c\u308b\u304c\u3001\u79df\u7a0e\u56de\u907f\u3068\u3044\u3046\u8a00\u8449\u304c\u300c\u79df\u7a0e\u56de\u907f\u884c\u70ba\u300d\u3068\u7279\u306b\u533a\u5225\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u7528\u3044\u3089\u308c\u308b\u5834\u5408\u3001\u305d\u306e\u3088\u3046\u306a\u884c\u70ba\u6982\u5ff5\u3068\u3057\u3066\u306e\u300c\u79df\u7a0e\u56de\u907f\u300d\u306f\u3001<span style=\"color: #008000;\">\u2460<\/span>\u7d0d\u7a0e\u8005\u304c\u79df\u7a0e\u56de\u907f\u306e\u300c\u624b\u6bb5\u300d\u3068\u3057\u3066\u7528\u3044\u308b\u300c\u7570\u5e38\u306a\u300d\u884c\u70ba\uff08\u884c\u70ba\u614b\u69d8\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u3063\u3066\u5b9a\u7fa9\u3055\u308c\u308b\u79df\u7a0e\u56de\u907f\u306e\u5834\u5408\uff09\u3068\u3001<span style=\"color: #008000;\">\u2461<\/span>\u7d0d\u7a0e\u8005\u304c\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u56de\u907f\u306b\u3088\u308b\u79df\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u30fb\u6392\u9664\u3068\u3044\u3046\u7d50\u679c\u3092\u8ffd\u6c42\u3059\u308b\u300c\u79df\u7a0e\u56de\u907f\u306e\u8a66\u307f\u300d\u3068\u3082\u3044\u3046\u3079\u304d\u884c\u70ba\uff08\u8ab2\u7a0e\u8981\u4ef6\u8ad6\u3092\u524d\u63d0\u3059\u308c\u3070\u3001\u305d\u306e\u7d50\u679c\u3068\u3057\u3066\u306e\u79df\u7a0e\u56de\u907f\u306e\u300c\u6210\u5426\u300d\u306f\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u306b\u3088\u3063\u3066\u6c7a\u307e\u308b\uff09\u306e\u3044\u305a\u308c\u304b\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u884c\u70ba\u6982\u5ff5\u3068\u3057\u3066\u306e\u79df\u7a0e\u56de\u907f\uff08\u79df\u7a0e\u56de\u907f\u884c\u70ba\uff09\u3092\u4e0a\u8a18<span style=\"color: #008000;\">\u2460<\/span>\u3068<span style=\"color: #008000;\">\u2461<\/span>\u306e\u7570\u306a\u308b\u610f\u5473\u3067\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u6cd5\u7684\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u691c\u8a0e\uff08\u6b21\u56de\uff09\u306b\u3082\u5f79\u7acb\u3064\u3068\u8003\u3048\u308b\u3068\u3053\u308d\u3067\u3042\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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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>\u524d\u3005\u56de\u306e\u2162\u3067\u307f\u305f\u3001\u8ab2\u7a0e\u8981\u4ef6\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f\u306e\u5305\u62ec\u7684\u5b9a\u7fa9\u3001\u3059\u306a\u308f\u3061\u3001\u300c\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u3092\u907f\u3051\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u7acb\u3092\u963b\u6b62\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u3001\u79df\u7a0e\u8ca0\u62c5\u306e\u9069\u6cd5\u3060\u304c\u4e0d\u5f53\u306a\u8efd\u6e1b\u307e\u305f\u306f\u6392\u9664\u300d\uff08\u301066\u3011\uff1d\u62d9\u8457\u300e\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\u3014\u7b2c\uff16\u7248\u3015\u300f\uff08\u5f18\u6587\u5802\u30fb2018\u5e74\uff09\u306e\u6b04\u5916\u756a\u53f7\uff3b\u4ee5\u4e0b\u540c\u3058\uff3d\uff09\u304b\u3089\u3059\u308b\u3068\u3001\u79df\u7a0e\u56de\u907f\u306f\u3001\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u56de\u907f\u306b\u3088\u308b\u79df\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u30fb\u6392\u9664\u3068\u3044\u3046\u7d50\u679c\u306b\u7740\u76ee\u3057\u305f\u6982\u5ff5\uff08\u7d50\u679c\u6982\u5ff5\uff09\u3067\u3042\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":[177,167,181,290],"tags":[413,366],"backnumber":[2020],"series":[839],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-30 01:29:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/189064"}],"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=189064"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/189064\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=189064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=189064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=189064"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=189064"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=189064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}