{"id":196729,"date":"2020-02-28T08:09:32","date_gmt":"2020-02-27T23:09:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=196729"},"modified":"2020-05-11T11:03:10","modified_gmt":"2020-05-11T02:03:10","slug":"tax-report-68","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-68\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u5bfe\u7b56\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306e\u7533\u544a\u671f\u9650\u304c\uff14\u670816\u65e5\uff08\u6728\uff09\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b"},"content":{"rendered":"<div class=\"the-content text mb-0\"><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:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2020\/3\/11\u3015<\/span><br \/>\n\u56fd\u7a0e\u5e81\u304b\u3089\u4e0b\u8a18\u306e\u60c5\u5831\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kansensho\/furikae.htm\" target=\"_blank\">\uff08\u632f\u66ff\u7d0d\u7a0e\u3092\u3054\u5229\u7528\u306e\u65b9\u3078\uff09\u53e3\u5ea7\u304b\u3089\u306e\u632f\u66ff\u65e5\u304c\u3001\u7533\u544a\u6240\u5f97\u7a0e\u306f\uff15\u670815\u65e5\uff08\u91d1\uff09\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306e\u6d88\u8cbb\u7a0e\u306f\uff15\u670819\u65e5\uff08\u706b\uff09\u306b\u306a\u308a\u307e\u3059<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.e-tax.nta.go.jp\/topics\/topics_200311.htm\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u7d0d\u7a0e\u304c\u56f0\u96e3\u306a\u65b9\u306b\u306f\u7336\u4e88\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059<\/a>\u300d<\/p>\n<\/div>\n<h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u5bfe\u7b56\u3068\u3057\u3066<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u78ba\u5b9a\u7533\u544a\u306e\u7533\u544a\u671f\u9650\u304c\uff14\u670816\u65e5\uff08\u6728\uff09\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u56fd\u5185\u611f\u67d3\u8005\u6570\u304c\u5897\u52a0\u306e\u4e00\u9014\u3092\u305f\u3069\u308a\u3001\u539a\u751f\u52b4\u50cd\u7701\u306e\u5c02\u9580\u5bb6\u4f1a\u8b70\u3067\u3082\u3053\u3053\uff11\uff5e\uff12\u9031\u9593\u306e\u52d5\u5411\u304c\u56fd\u5185\u3067\u6025\u901f\u306b\u611f\u67d3\u304c\u62e1\u5927\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u702c\u6238\u969b\u3068\u3057\u3066\u3044\u308b\u306a\u304b\u3001\u56fd\u7a0e\u5e81\u306f\u4eca\u670817\u65e5\u304b\u3089\u59cb\u307e\u3063\u305f\u4ee4\u548c\u5143\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u4ee4\u548c\uff12\u5e74\uff14\u670816\u65e5\uff08\u6728\uff09\u307e\u3067\u7533\u544a\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u3092\u516c\u8868\u3057\u305f\uff08\u516c\u8868\u65e5\u306f\uff12\u670827\u65e5\uff08\u6728\uff09\uff09\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2020\/3\/9\u3015<\/span><br \/>\n\uff13\u6708\uff16\u65e5\u4ed8\u3051\u5b98\u5831\uff08<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/kanpou.npb.go.jp\/old\/20200306\/20200306t00020\/20200306t000200000f.html\" target=\"_blank\">\u7279\u5225\u53f7\u5916\u7b2c20\u53f7<\/a>\uff09\u306b\u304a\u3044\u3066\u3001\u3014\u544a\u793a\u3015\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kansensho\/pdf\/0020003-039.pdf\" target=\"_blank\">\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4\u7b2c\uff13\u6761\u7b2c\uff12\u9805\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u5bfe\u8c61\u8005\u306e\u7bc4\u56f2\u53ca\u3073\u671f\u65e5\u3092\u5b9a\u3081\u308b\u4ef6\uff08\u56fd\u7a0e\u5e81\u4e00\uff09<\/a>\u300d\u304c\u516c\u5e03\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kansensho\/pdf\/0020002-130.pdf\" target=\"_blank\">\u7533\u544a\u6240\u5f97\u7a0e\u3001\u8d08\u4e0e\u7a0e\u53ca\u3073\u500b\u4eba\u4e8b\u696d\u8005\u306e\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306e\u5ef6\u9577\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n\u203b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kansensho\/kigenencho.htm\" target=\"_blank\">\u7533\u544a\u6240\u5f97\u7a0e\u3001\u8d08\u4e0e\u7a0e\u53ca\u3073\u500b\u4eba\u4e8b\u696d\u8005\u306e\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u304c\u4ee4\u548c\uff12\u5e74\uff14\u670816\u65e5\uff08\u6728\uff09\u307e\u3067\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4ee4\u548c\u5143\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u7533\u544a\u6240\u5f97\u7a0e\uff08\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09\u4e26\u3073\u306b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u304c\uff13\u670816\u65e5\uff08\u6708\uff09\u307e\u3067\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306e\u6d88\u8cbb\u7a0e\uff08\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\uff09\u306e\u7533\u544a\u671f\u9650\u304c\uff13\u670831\u65e5\uff08\u706b\uff09\u307e\u3067\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u3068\u3082\u306b<span style=\"border-bottom: double 3px #B22222;\">\uff14\u670816\u65e5\uff08\u6728\uff09\u307e\u3067<\/span>\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u63aa\u7f6e\u306b\u4f34\u3044\u3001\u7533\u544a\u6240\u5f97\u7a0e\u53ca\u3073\u500b\u4eba\u306e\u6d88\u8cbb\u7a0e\u306e\u632f\u66ff\u7d0d\u7a0e\u306e\u632f\u66ff\u65e5\u306b\u3064\u3044\u3066\u3082\u5ef6\u9577\u3055\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u56fd\u7a0e\u5e81\u306f\u4e0b\u8a18\u306e\u7279\u8a2d\u30da\u30fc\u30b8\u3067\u611f\u67d3\u75c7\u306e\u611f\u67d3\u62e1\u5927\u9632\u6b62\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u968f\u6642\u516c\u8868\u3057\u3066\u3044\u308b\u304c\u3001\u5168\u56fd\u306e\u78ba\u5b9a\u7533\u544a\u76f8\u8ac7\u4f1a\u5834\u306b\u306f\u6bce\u5e74\u591a\u304f\u306e\u6765\u5834\u8005\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u56fd\u7a0e\u5e81\u306f\u6765\u5834\u4e88\u5b9a\u8005\u306b\u5bfe\u3057\u624b\u6d17\u3044\u30fb\u30de\u30b9\u30af\u306e\u6301\u53c2\uff08\u7740\u7528\uff09\u306a\u3069\u306e\u611f\u67d3\u4e88\u9632\u3092\u8981\u8acb\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u78ba\u5b9a\u7533\u544a\u4f1a\u5834\u306b\u51fa\u5411\u304f\u3053\u3068\u306a\u304f\u3001\u81ea\u5b85\u7b49\u304b\u3089\u30b9\u30de\u30db\u3084\u30d1\u30bd\u30b3\u30f3\u306a\u3069\u3067\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306b\u3088\u308a\u7533\u544a\u3067\u304d\u308be\u2010Tax\u306e\u5229\u7528\u3092\u547c\u3073\u304b\u3051\u3066\u3044\u308b\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3084\u7a0e\u52d9\u7f72\u3067\u767a\u884c\u3055\u308c\u308bID\u30fb\u30d1\u30b9\u30ef\u30fc\u30c9\u304c\u5fc5\u8981\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/information\/other\/data\/r02\/0020001-141.htm\" target=\"_blank\">\u611f\u67d3\u75c7\u306e\u611f\u67d3\u62e1\u5927\u9632\u6b62\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u76f8\u8ac7\u4f1a\u5834\u306b\u306f\u9ad8\u9f62\u8005\u304c\u8a2a\u308c\u308b\u3053\u3068\u3082\u591a\u3044\u3002\u3082\u3057e\u2010Tax\u306e\u5229\u7528\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/a>\u300d\u3067\u4f5c\u6210\u3057\u305f\u7533\u544a\u66f8\u3092\u5370\u5237\u3057\u3001\u90f5\u9001\u7b49\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u306a\u305f\u3081\u3001\u3053\u306e\u6a5f\u4f1a\u306b\u5229\u7528\u3092\u691c\u8a0e\u3057\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u306a\u304a\u7a0e\u7406\u58eb\u3068\u3057\u3066\u306f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3078\u306e\u5468\u77e5\u3092\u5fb9\u5e95\u3057\u3064\u3064\u3001\u63d0\u51fa\u3092\u53d7\u3051\u308b\u8cc7\u6599\u306b\u3064\u3044\u3066\u306f\u671f\u9650\u5ef6\u9577\u306b\u304b\u304b\u308f\u3089\u305a\u4f59\u88d5\u3092\u3082\u3063\u3066\u5165\u624b\u3059\u308b\u306e\u304c\u826f\u7b56\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\uff0d \u53c2 \u8003 \uff0d<\/p>\n<p><strong>\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c11\u6761\uff08\u707d\u5bb3\u7b49\u306b\u3088\u308b\u671f\u9650\u306e\u5ef6\u9577\uff09<\/strong><br \/>\n\u56fd\u7a0e\u5e81\u9577\u5b98\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u3001\u56fd\u7a0e\u5c40\u9577\u3001\u7a0e\u52d9\u7f72\u9577\u53c8\u306f\u7a0e\u95a2\u9577\u306f\u3001<span style=\"color: #b22222;\">\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531<\/span>\u306b\u3088\u308a\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u57fa\u3065\u304f\u7533\u544a\u3001\u7533\u8acb\u3001\u8acb\u6c42\u3001\u5c4a\u51fa\u305d\u306e\u4ed6\u66f8\u985e\u306e\u63d0\u51fa\u3001\u7d0d\u4ed8\u53c8\u306f\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u671f\u9650\u307e\u3067\u306b\u3053\u308c\u3089\u306e\u884c\u70ba\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u3001<span style=\"color: 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\/>\n\u56fd\u7a0e\u5e81\u9577\u5b98\u306f\u3001\u90fd\u9053\u5e9c\u770c\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306b\u308f\u305f\u308a\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u3001\u6cd5\u7b2c11\u6761\uff08\u707d\u5bb3\u7b49\u306b\u3088\u308b\u671f\u9650\u306e\u5ef6\u9577\uff09\u306b\u898f\u5b9a\u3059\u308b\u671f\u9650\u307e\u3067\u306b\u540c\u6761\u306b\u898f\u5b9a\u3059\u308b\u884c\u70ba\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u308b\u5834\u5408\u306b\u306f\u3001\u5730\u57df\u53ca\u3073\u671f\u65e5\u3092\u6307\u5b9a\u3057\u3066\u5f53\u8a72\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4\u7b2c\uff13\u6761\u7b2c\uff12\u9805\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u5bfe\u8c61\u8005\u306e\u7bc4\u56f2\u53ca\u3073\u671f\u65e5\u3092\u5b9a\u3081\u308b\u4ef6\uff08\u56fd\u7a0e\u5e81\u544a\u793a\u7b2c\uff11\u53f7\uff09<\/strong><br \/>\n\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4\uff08\u662d\u548c37\u5e74\u653f\u4ee4\u7b2c135\u53f7\uff09\u7b2c\uff13\u6761\u7b2c\uff12\u9805\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u6b21\u306b\u63b2\u3052\u308b\u6cd5\u4ee4\u306e\u898f\u5b9a\uff08\u56fd\u7a0e\u901a\u5247\u6cd5\uff08\u662d\u548c37\u5e74\u6cd5\u5f8b\u7b2c66\u53f7\uff09\u7b2c38\u6761\u3001\u7b2c\uff14\u7ae0\u53ca\u3073\u7b2c\uff18\u7ae0\u4e26\u3073\u306b\u56fd\u7a0e\u5fb4\u53ce\u6cd5\uff08\u662d\u548c34\u5e74\u6cd5\u5f8b\u7b2c147\u53f7\uff09\u306e\u898f\u5b9a\u3092\u9664\u304f\u3002\uff09\u306b\u57fa\u3065\u304d\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3066\u7533\u544a\u3001\u7533\u8acb\u3001\u8acb\u6c42\u3001\u5c4a\u51fa\u305d\u306e\u4ed6\u66f8\u985e\u306e\u63d0\u51fa\u53c8\u306f\u7d0d\u4ed8\uff08\u305d\u306e\u671f\u9650\u304c\u4ee4\u548c\uff12\u5e74\uff12\u670827\u65e5\u304b\u3089\u540c\u5e74\uff14\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u5230\u6765\u3059\u308b\u3082\u306e\u306b\u9650\u308b\u3002\uff09\u3092\u3059\u3079\u304d\u500b\u4eba\u304c\u884c\u3046\u3053\u308c\u3089\u306e\u884c\u70ba\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u671f\u9650\u3092\u540c\u670816\u65e5\u3068\u3059\u308b\u3002<br \/>\n<strong>\u3000\u3000<\/strong>\u4ee4\u548c\uff12\u5e74\uff13\u6708\uff16\u65e5<\/p>\n<p style=\"text-align: right;\">\u56fd\u7a0e\u5e81\u9577\u5b98\u3000\u661f\u91ce\u3000\u6b21\u5f66<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00\u3000\u6240\u5f97\u7a0e\u6cd5\uff08\u662d\u548c40\u5e74\u6cd5\u5f8b\u7b2c33\u53f7\uff09\u305d\u306e\u4ed6\u306e\u6240\u5f97\u7a0e\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\u3082\u306e\u3068\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u308b\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u9664\u304f\u3002\uff09\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306e\u898f\u5b9a\uff08\u8abf\u66f8\u306e\u63d0\u51fa\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u9664\u304f\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e8c\u3000\u76f8\u7d9a\u7a0e\u6cd5\uff08\u662d\u548c25\u5e74\u6cd5\u5f8b\u7b2c73\u53f7\uff09\u305d\u306e\u4ed6\u306e\u8d08\u4e0e\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306e\u898f\u5b9a\u306e\u3046\u3061\u8d08\u4e0e<br \/>\n\u7a0e\u306b\u4fc2\u308b\u90e8\u5206\uff08\u8abf\u66f8\u306e\u63d0\u51fa\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u9664\u304f\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e09\u3000\u6d88\u8cbb\u7a0e\u6cd5\uff08\u662d\u548c63\u5e74\u6cd5\u5f8b\u7b2c108\u53f7\uff09\u305d\u306e\u4ed6\u306e\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306e\u898f\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u56db\u3000\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u6210\uff19\u5e74\u6cd5\u5f8b\u7b2c110\u53f7\uff09\u7b2c\uff15\u6761\u7b2c\uff11\u9805\u53ca\u3073\u7b2c\uff16\u6761\u306e\uff12\u7b2c\uff11\u9805\u306e\u898f\u5b9a<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\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>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u56fd\u5185\u611f\u67d3\u8005\u6570\u304c\u5897\u52a0\u306e\u4e00\u9014\u3092\u305f\u3069\u308a\u3001\u539a\u751f\u52b4\u50cd\u7701\u306e\u5c02\u9580\u5bb6\u4f1a\u8b70\u3067\u3082\u3053\u3053\uff11\uff5e\uff12\u9031\u9593\u306e\u52d5\u5411\u304c\u56fd\u5185\u3067\u6025\u901f\u306b\u611f\u67d3\u304c\u62e1\u5927\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u702c\u6238\u969b\u3068\u3057\u3066\u3044\u308b\u306a\u304b\u3001\u56fd\u7a0e\u5e81\u306f\u4eca\u670817\u65e5\u304b\u3089\u59cb\u307e\u3063\u305f\u4ee4\u548c\u5143\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u4ee4\u548c\uff12\u5e74\uff14\u670816\u65e5\uff08\u6728\uff09\u307e\u3067\u7533\u544a\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u3092\u516c\u8868\u3057\u305f\uff08\u516c\u8868\u65e5\u306f\uff12\u670827\u65e5\uff08\u6728\uff09\uff09\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":[328,389,377,477],"backnumber":[2034],"series":[1007],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 12:00:25","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/196729"}],"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=196729"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/196729\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=196729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=196729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=196729"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=196729"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=196729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}