{"id":19893,"date":"2013-07-11T10:15:32","date_gmt":"2013-07-11T01:15:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=19893"},"modified":"2014-02-07T18:26:56","modified_gmt":"2014-02-07T09:26:56","slug":"tax-article-31","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-31\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301014\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff17\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301014\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e\uff17<\/strong><strong style=\"font-size: 1em;\">\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u81ea\u7531\u304c\u4e18\u7523\u80fd\u77ed\u671f\u5927\u5b66\u5c02\u4efb\u8b1b\u5e2b<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p><span style=\"font-size: 11px;\">\uff08\u524d\u56de\u306f<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301013\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff16\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-28\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff09<\/span><\/p>\n<p>\uff08\uff14\u3000\u4e3b\u6587\u306e\u4e3b\u8981\u7d20\u3092\u898b\u6975\u3081\u308b\u65b9\u6cd5\uff09<\/p>\n<h4><strong>\u2466\u3000\u53e5\u70b9\u306e\u4f7f\u3044\u65b9<\/strong><\/h4>\n<p>\u4eca\u56de\u306f\u3001\u53e5\u70b9\uff08\u3001\uff09\u306e\u4f7f\u3044\u65b9\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u3002<br \/>\n\u3042\u308b\u9650\u5b9a\u3084\u4fee\u98fe\u304c\u3069\u3053\u307e\u3067\u53ca\u3076\u304b\u3092\u8aa4\u308c\u3070\u3001\u89e3\u91c8\u304c\u8aa4\u3063\u3066\u3057\u307e\u3046\u3002\u305d\u306e\u9650\u5b9a\u3001\u4fee\u98fe\u306e\u7406\u89e3\u306b\u6b20\u304b\u305b\u306a\u3044\u3082\u306e\u304c\u3001\u3053\u306e\u53e5\u70b9\u3067\u3042\u308b\u3002<\/p>\n<p><a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301013\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff16\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-28\/\" target=\"_blank\">\u524d\u56de<\/a>\u8ff0\u3079\u305f\u300c\u30fb\u30fb\u30fb\u3067\u30fb\u30fb\u30fb\u3082\u306e\uff08\u8005\u3001\u7269\uff09\u300d\u306b\u304a\u3044\u3066\u3082\u3001\u300c\uff21\u53ca\u3073\uff22<span style=\"color: #ff0000;\">\u3067<\/span>\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u300c\uff21\u53ca\u3073\uff22<span style=\"color: #ff0000;\">\u3067\uff64<\/span>\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u3044\u3046\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u4e21\u8005\u306f\u660e\u78ba\u306b\u7570\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\uff21\u53ca\u3073\uff22<span style=\"color: #ff0000;\">\u3067<\/span>\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u3044\u3046\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u3001\u300c\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u306f\uff22\u3060\u3051\u306b\u639b\u304b\u308b\u306e\u3067\u3001\u300c\uff21\u300d\u53ca\u3073\u300c\uff22\u3067\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u300c\uff21\u53ca\u3073\uff22<span style=\"color: #ff0000;\">\u3067\uff64<\/span>\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u3044\u3046\u5834\u5408\u306b\u306f\u3001\u300c\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u306f\uff21\u3068\uff22\u306e\u4e21\u65b9\u306b\u639b\u304b\u308a\u3001\u7d50\u5c40\u3001\u300c\uff21\u53ca\u3073\uff22\u3067\uff63\uff64\u300c\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3092\u610f\u5473\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u540c\u69d8\u306b\u3001\u300c\uff21\u53c8\u306f\uff22<span style=\"color: #ff0000;\">\u3067<\/span>\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u300c\uff21\u53c8\u306f\uff22<span style=\"color: #ff0000;\">\u3067\uff64<\/span>\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u3044\u3046\u5834\u5408\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p>\u300c\u53ca\u3073\u300d\u306e\u5834\u5408\u3068\u540c\u69d8\u3001\u300c\uff21\u53c8\u306f\uff22<span style=\"color: #ff0000;\">\u3067<\/span>\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u3044\u3046\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u3001\u300c\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u306f\uff22\u3060\u3051\u306b\u639b\u304b\u308b\u306e\u3067\u3001\u300c\uff21\u300d\u53c8\u306f\u300c\uff22\u3067\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u300c\uff21\u53c8\u306f\uff22<span style=\"color: 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line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c45\u6761\u3000\u5c45\u4f4f\u8005\u304c\u652f\u51fa\u3057\u53c8\u306f\u7d0d\u4ed8\u3059\u308b\u6b21\u306b\u63b2\u3052\u308b\u3082\u306e\u306e\u984d\u306f\u3001\u305d\u306e\u8005\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u3001\u4e8b\u696d\u6240\u5f97\u306e\u91d1\u984d\u3001\u5c71\u6797\u6240\u5f97\u306e\u91d1\u984d\u53c8\u306f\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\u3000\u5bb6\u4e8b\u4e0a\u306e\u7d4c\u8cbb<span style=\"color: #ff0000;\">\u53ca\u3073<\/span>\u3053\u308c\u306b\u95a2\u9023\u3059\u308b\u7d4c\u8cbb<span style=\"color: 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class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p>\u56fd\u6c11\u5e74\u91d1\u6cd5\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6cd5\u3001\u56fd\u5bb6\u516c\u52d9\u54e1\u5171\u6e08\u7d44\u5408\u6cd5\u3001\u5730\u65b9\u516c\u52d9\u54e1\u7b49\u5171\u6e08\u7d44\u5408\u6cd5\u3001\u79c1\u7acb\u5b66\u6821\u6559\u8077\u54e1\u5171\u6e08\u6cd5<span style=\"color: #800000;\">\u53ca\u3073<\/span>\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u8fb2\u696d\u8005\u5e74\u91d1\u57fa\u91d1\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u4e00\u6642\u91d1\u305d\u306e\u4ed6\u3053\u308c\u3089\u306e\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a<span style=\"color: #800080;\">\u53c8\u306f<\/span>\u5171\u6e08\u306b\u95a2\u3059\u308b\u5236\u5ea6\u306b\u985e\u3059\u308b\u5236\u5ea6\u306b\u57fa\u3065\u304f\u4e00\u6642\u91d1\u3067\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e<\/p>\n<\/div>\n<p>\u3068\u3057\u305f\u4e0a\u3067\u898b\u3066\u307f\u3088\u3046\u3002<\/p>\n<p>\u3053\u306e\u6761\u6587\u3067\u306f\u3001\u300c<span style=\"color: #800000;\">\u53ca\u3073<\/span>\u300d\u3068\u300c<span style=\"color: #800080;\">\u53c8\u306f<\/span>\u300d\u304c\u91cd\u5c64\u7684\u306b\u5b58\u5728\u3057\u3066\u3044\u308b\u305f\u3081\u300c\uff21<span style=\"color: #800000;\">\u53ca\u3073<\/span>\uff22\u3067\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u306a\u306e\u304b\u300c\uff21<span style=\"color: #800080;\">\u53c8\u306f<\/span>\uff22\u3067\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u306a\u306e\u304b\u304c\u5224\u65ad\u3057\u96e3\u304f\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u4e00\u898b\u3057\u305f\u3060\u3051\u3067\u306f\u3001\u6700\u5f8c\u306e\u300c\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u300d\u304c\u639b\u304b\u308b\u306e\u304c\u76f4\u524d\u306e\u300c\u4e00\u6642\u91d1\u300d\u3060\u3051\u306a\u306e\u304b\u3001\u5206\u304b\u308a\u306b\u304f\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6700\u521d\u306e\u300c<span style=\"color: #800000;\">\u53ca\u3073<\/span>\u300d\u306f\u300c\u56fd\u6c11\u5e74\u91d1\u6cd5\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6cd5\u3001\u56fd\u5bb6\u516c\u52d9\u54e1\u5171\u6e08\u7d44\u5408\u6cd5\u3001\u5730\u65b9\u516c\u52d9\u54e1\u7b49\u5171\u6e08\u7d44\u5408\u6cd5\u3001\u79c1\u7acb\u5b66\u6821\u6559\u8077\u54e1\u5171\u6e08\u6cd5\u53ca\u3073\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u8fb2\u696d\u8005\u5e74\u91d1\u57fa\u91d1\u6cd5\u300d\u3068\u3044\u3063\u305f\u4e00\u6642\u91d1\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u305f\u6cd5\u5f8b\u3092\u4e26\u5217\u7684\u306b\u4e26\u3079\u305f\u4e2d\u3067\u306e\u63a5\u7d9a\u8a5e\u3067\u3042\u308b\u305f\u3081\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p>\u300c\u56fd\u6c11\u5e74\u91d1\u6cd5\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6cd5\u3001\u56fd\u5bb6\u516c\u52d9\u54e1\u5171\u6e08\u7d44\u5408\u6cd5\u3001\u5730\u65b9\u516c\u52d9\u54e1\u7b49\u5171\u6e08\u7d44\u5408\u6cd5\u3001\u79c1\u7acb\u5b66\u6821\u6559\u8077\u54e1\u5171\u6e08\u6cd5<span style=\"color: #800000;\">\u53ca\u3073<\/span>\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u8fb2\u696d\u8005\u5e74\u91d1\u57fa\u91d1\u6cd5\u300d\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u4e00\u6642\u91d1<\/p>\n<\/div>\n<p>\u304c\uff11\u3064\u306e\u307e\u3068\u307e\u308a\u3068\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6b21\u306e\u300c<span style=\"color: #800080;\">\u53c8\u306f<\/span>\u300d\u306f\u3001\u3053\u308c\u306b\u7d9a\u304f<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p>\u305d\u306e\u4ed6\u3053\u308c\u3089\u306e\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u3088\u308b\u793e\u4f1a\u4fdd\u967a<span style=\"color: #800080;\">\u53c8\u306f<\/span>\u5171\u6e08\u306b\u95a2\u3059\u308b\u5236\u5ea6\u306b\u985e\u3059\u308b\u5236\u5ea6\u306b\u57fa\u3065\u304f\u4e00\u6642\u91d1\u3067\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e<\/p>\n<\/div>\n<p>\u306e\u4e2d\u306e\u300c\u793e\u4f1a\u4fdd\u967a\u300d\u3068\u300c\u5171\u6e08\u300d\u3068\u3044\u3046\u9078\u629e\u80a2\u3092\u7d50\u3073\u4ed8\u3051\u305f\u63a5\u7d9a\u8a5e\u3068\u3057\u3066\u4f7f\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e3b\u8981\u90e8\u3060\u3051\u3092\u898b\u308b\u306a\u3089\u300c\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u4e00\u6642\u91d1\u300d\u3068\u3001\u300c\u305d\u306e\u4ed6\u793e\u4f1a\u4fdd\u967a\u53c8\u306f\u5171\u6e08\u306b\u95a2\u3059\u308b\u5236\u5ea6\u306b\u985e\u3059\u308b\u5236\u5ea6\u306b\u57fa\u3065\u304f\u4e00\u6642\u91d1\u3067\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u300d\u304c\u4e26\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u524d\u8005\u306e\u300c\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u4e00\u6642\u91d1\u300d\u306b\u95a2\u3057\u3066\u306f\u7279\u306b\u653f\u4ee4\u306b\u3088\u308b\u3053\u3068\u3092\u8981\u3057\u306a\u3044\u304c\u3001\u5f8c\u8005\u306e\u300c\u793e\u4f1a\u4fdd\u967a\u53c8\u306f\u5171\u6e08\u306b\u95a2\u3059\u308b\u5236\u5ea6\u306b\u985e\u3059\u308b\u5236\u5ea6\u306b\u57fa\u3065\u304f\u4e00\u6642\u91d1\u300d\u306e\u5834\u5408\u306b\u306f\u300c\u985e\u3059\u308b\u5236\u5ea6\u300d\u304c\u660e\u78ba\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u5185\u5bb9\u3092\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u300c\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3053\u306e\u6761\u6587\u306f\u3001\u300c\uff21\u53ca\u3073\uff08\u53c8\u306f\uff09\uff22\u3067\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u306e\u5185\u5bb9\u3067\u306f\u3042\u308b\u304c\u3001\u524d\u8005\u300c\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u4e00\u6642\u91d1\u300d\u3068\u5f8c\u8005\u300c\u793e\u4f1a\u4fdd\u967a\u53c8\u306f\u5171\u6e08\u306b\u95a2\u3059\u308b\u5236\u5ea6\u306b\u985e\u3059\u308b\u5236\u5ea6\u306b\u57fa\u3065\u304f\u4e00\u6642\u91d1\u300d\u306e\u9593\u306b\u306f\u3001\u300c\u53ca\u3073\uff08\u53c8\u306f\uff09\u300d\u3068\u3044\u3046\u63a5\u7d9a\u8a5e\u304c\u4f7f\u308f\u308c\u3066\u3044\u306a\u3044\u3002<br \/>\n\u3053\u308c\u306f\u3001\u5148\u306b\u300c\uff21\u3001\uff22\u3001\u305d\u306e\u4ed6\uff23\u300d\u3068\u3044\u3046\u7528\u6cd5\u3092\u8aac\u660e\u3057\u305f\u304c\uff08<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u3010\uff19\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff12\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-22\/\" target=\"_blank\">\u7b2c\uff19\u56de<\/a>\u53c2\u7167\uff09\u3001\u3053\u306e\u7528\u6cd5\u3068\u3057\u3066\u3001\u300c\uff21\u305d\u306e\u4ed6\uff22\u300d\u3068\u3044\u3046\u5f62\u3067\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3067\u306f\u6b21\u306b\u3001\u300c\uff21\u53ca\u3073\uff22\u3067\u3001\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u306e\u4f8b\u3092\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff19\u6761\u7b2c\uff11\u9805\u7b2c17\u53f7\u304b\u3089\u898b\u3066\u307f\u308b\u3002<br \/>\n\u3053\u306e\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff19\u6761\u7b2c\uff11\u9805\u306f\u3001\u975e\u8ab2\u7a0e\u6240\u5f97\u3092\u5b9a\u3081\u305f\u6761\u6587\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff19\u6761 \u3000\u6b21\u306b\u63b2\u3052\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">17\u3000\u4fdd\u967a\u696d\u6cd5\uff08\u5e73\u62107\u5e74\u6cd5\u5f8b\u7b2c105\u53f7\uff09\u7b2c\uff12\u6761\u7b2c\uff14\u9805\uff08\u5b9a\u7fa9\uff09\u306b\u898f\u5b9a\u3059\u308b\u640d\u5bb3\u4fdd\u967a\u4f1a\u793e\u53c8\u306f\u540c\u6761\u7b2c\uff19\u9805\u306b\u898f\u5b9a\u3059\u308b\u5916\u56fd\u640d\u5bb3\u4fdd\u967a\u4f1a\u793e\u7b49\u306e\u7de0\u7d50\u3057\u305f\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u304d\u652f\u6255\u3092\u53d7\u3051\u308b\u4fdd\u967a\u91d1<span style=\"color: #ff0000;\">\u53ca\u3073<\/span>\u640d\u5bb3\u8ce0\u511f\u91d1\uff08\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u3082\u306e\u3092\u542b\u3080\u3002\uff09<span style=\"color: #ff0000;\">\u3067\u3001<\/span>\u5fc3\u8eab\u306b\u52a0\u3048\u3089\u308c\u305f\u640d\u5bb3\u53c8\u306f\u7a81\u767a\u7684\u306a\u4e8b\u6545\u306b\u3088\u308a\u8cc7\u7523\u306b\u52a0\u3048\u3089\u308c\u305f\u640d\u5bb3\u306b\u57fa\u56e0\u3057\u3066\u53d6\u5f97\u3059\u308b\u3082\u306e\u305d\u306e\u4ed6\u306e\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e<\/p>\n<\/div>\n<p>\u307e\u305a\u3001\u3053\u306e\u7b2c17\u53f7\u306e\u62ec\u5f27\u3092\u5916\u3057<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p>\u4fdd\u967a\u696d\u6cd5\u7b2c\uff12\u6761\u7b2c\uff14\u9805\u306b\u898f\u5b9a\u3059\u308b\u640d\u5bb3\u4fdd\u967a\u4f1a\u793e\u53c8\u306f\u540c\u6761\u7b2c\uff19\u9805\u306b\u898f\u5b9a\u3059\u308b\u5916\u56fd\u640d\u5bb3\u4fdd\u967a\u4f1a\u793e\u7b49\u306e\u7de0\u7d50\u3057\u305f\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u304d\u652f\u6255\u3092\u53d7\u3051\u308b\u4fdd\u967a\u91d1<span style=\"color: #ff0000;\">\u53ca\u3073<\/span>\u640d\u5bb3\u8ce0\u511f\u91d1<span style=\"color: #ff0000;\">\u3067\u3001<\/span>\u5fc3\u8eab\u306b\u52a0\u3048\u3089\u308c\u305f\u640d\u5bb3\u53c8\u306f\u7a81\u767a\u7684\u306a\u4e8b\u6545\u306b\u3088\u308a\u8cc7\u7523\u306b\u52a0\u3048\u3089\u308c\u305f\u640d\u5bb3\u306b\u57fa\u56e0\u3057\u3066\u53d6\u5f97\u3059\u308b\u3082\u306e\u305d\u306e\u4ed6\u306e\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e<\/p>\n<\/div>\n<p>\u3068\u3057\u305f\u4e0a\u3067\u898b\u3066\u307f\u3088\u3046\u3002<\/p>\n<p>\u3059\u308b\u3068\u3001\u300c\uff21\u53ca\u3073\uff22<span style=\"color: #ff0000;\">\u3067\u3001<\/span>\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u3059\u3050\u5206\u304b\u308b\u304c\u3001\u5f8c\u6bb5\u306e\u300c\u5fc3\u8eab\u306b\u52a0\u3048\u3089\u308c\u305f\u640d\u5bb3\u53c8\u306f\u7a81\u767a\u7684\u306a\u4e8b\u6545\u306b\u3088\u308a\u8cc7\u7523\u306b\u52a0\u3048\u3089\u308c\u305f\u640d\u5bb3\u306b\u57fa\u56e0\u3057\u3066\u53d6\u5f97\u3059\u308b\u3082\u306e\u300d\u306f\u3001\u300c\uff5e\u3067\u3001\u300d\u306b\u7d9a\u3044\u3066\u304a\u308a\u3001\u524d\u306b\u3042\u308b\u300c\u4fdd\u967a\u91d1\u300d\u3068\u300c\u640d\u5bb3\u8ce0\u511f\u91d1\u300d\u306e\u4e21\u65b9\u306b\u639b\u304b\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\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>\u4eca\u56de\u306f\u3001\u53e5\u70b9\uff08\u3001\uff09\u306e\u4f7f\u3044\u65b9\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u3002<br \/>\n\u3042\u308b\u9650\u5b9a\u3084\u4fee\u98fe\u304c\u3069\u3053\u307e\u3067\u53ca\u3076\u304b\u3092\u8aa4\u308c\u3070\u3001\u89e3\u91c8\u304c\u8aa4\u3063\u3066\u3057\u307e\u3046\u3002\u305d\u306e\u9650\u5b9a\u3001\u4fee\u98fe\u306e\u7406\u89e3\u306b\u6b20\u304b\u305b\u306a\u3044\u3082\u306e\u304c\u3001\u3053\u306e\u53e5\u70b9\u3067\u3042\u308b\u3002<br \/>\n\u524d\u56de\u8ff0\u3079\u305f\u300c\u30fb\u30fb\u30fb\u3067\u30fb\u30fb\u30fb\u3082\u306e\uff08\u8005\u3001\u7269\uff09\u300d\u306b\u304a\u3044\u3066\u3082\u3001\u300c\uff21\u53ca\u3073\uff22\u3067\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u300c\uff21\u53ca\u3073\uff22\u3067\uff64\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u3044\u3046\u5834\u5408\u304c\u3042\u308b\u3002<br \/>\n\u3053\u306e\u4e21\u8005\u306f\u660e\u78ba\u306b\u7570\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n\u300c\uff21\u53ca\u3073\uff22\u3067\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u3044\u3046\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u3001\u300c\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u306f\uff22\u3060\u3051\u306b\u639b\u304b\u308b\u306e\u3067\u3001\u300c\uff21\u300d\u53ca\u3073\u300c\uff22\u3067\u30fb\u30fb\u30fb\u306e\u3082\u306e\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10,"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":[163,366],"backnumber":[1702],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 10:57:34","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/19893"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=19893"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/19893\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=19893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=19893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=19893"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=19893"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=19893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}