{"id":201853,"date":"2020-04-23T10:18:57","date_gmt":"2020-04-23T01:18:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=201853"},"modified":"2020-04-21T14:24:32","modified_gmt":"2020-04-21T05:24:32","slug":"corporation-article-878","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-878\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b85\uff08\u6cd5\u4eba\u7a0e\uff09\u3011\u3000\u300c\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u53d6\u58ca\u8cbb\u7528\u3092\u53d6\u58ca\u3057\u6642\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3067\u304d\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u571f\u5730\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u3066\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u7e70\u8d8a\u51e6\u7406\u3092\u3057\u305f\u305f\u3081\u3001\u5b9f\u52b9\u7a0e\u7387\u306e\u5dee\u306b\u3088\u308a\u3001\u904e\u5927\u7d0d\u4ed8\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b85\uff08\u6cd5\u4eba\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u53d6\u58ca\u8cbb\u7528\u3092\u53d6\u58ca\u3057\u6642\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3067\u304d\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u571f\u5730\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u3066\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u7e70\u8d8a\u51e6\u7406\u3092\u3057\u305f\u305f\u3081\u3001\u5b9f\u52b9\u7a0e\u7387\u306e\u5dee\u306b\u3088\u308a\u3001\u904e\u5927\u7d0d\u4ed8\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u5e73\u6210X1\u5e74\uff13\u6708\u671f\u304b\u3089\u5e73\u6210Y1\u5e74\uff13\u6708\u671f\u306e\u6cd5\u4eba\u7a0e\u306b\u3064\u304d\u3001\u8ee2\u58f2\u76ee\u7684\u3067\u8cfc\u5165\u3057\u305f\u571f\u5730\u4ed8\u5efa\u7269\u3092\u3001\u8ca9\u58f2\u4e0a\u306e\u90fd\u5408\u306b\u3088\u308a\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u3001\u66f4\u5730\u3068\u3057\u3066\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u53d6\u58ca\u8cbb\u7528\u306f\u3001\u53d6\u308a\u58ca\u3057\u305f\u671f\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3067\u304d\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u571f\u5730\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u3066\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u7e70\u8d8a\u51e6\u7406\u3092\u3057\u305f\u305f\u3081\u3001\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u305f\u671f\u3068\u3001\u571f\u5730\u3092\u58f2\u5374\u3067\u304d\u305f\u671f\u3068\u306e\u5b9f\u52b9\u7a0e\u7387\u306e\u5dee\u306b\u3088\u308a\u3001\u904e\u5927\u7d0d\u4ed8\u3068\u306a\u3063\u305f\u7269\u4ef6\u304c\u8907\u6570\u3042\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u904e\u5927\u7d0d\u4ed8\u3068\u306a\u3063\u305f\u7a0e\u984d\u306b\u3064\u304d\u640d\u5bb3\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<\/div>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u8ce0\u511f\u8acb\u6c42\u306e\u7d4c\u7def\u300b<\/strong><\/h4>\n<ul>\n<li><strong><span style=\"color: #b22222;\">\u5e73\u6210X0\u5e74\uff15\u6708<\/span><\/strong><br \/>\n\u95a2\u4e0e\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u6210X1\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u8ee2\u58f2\u76ee\u7684\u3067\u8cfc\u5165\u3057\u305f\u571f\u5730\u4ed8\u5efa\u7269\u3092\u3001\u8ca9\u58f2\u4e0a\u306e\u90fd\u5408\u306b\u3088\u308a\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u3001\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u53d6\u58ca\u8cbb\u7528\u3092\u571f\u5730\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u3066\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u7e70\u8d8a\u51e6\u7406\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u6210X2\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u4e0a\u8a18\u571f\u5730\u3092\u58f2\u5374\u3057\u3066\u7533\u544a\u3002\u5b9f\u52b9\u7a0e\u7387\u306e\u5dee\u306b\u3088\u308a\u7a0e\u8ca0\u62c5\u306b\u5dee\u984d\u304c\u751f\u3058\u308b\u3002\u4ee5\u5f8c\u5e73\u6210Y1\u5e74\uff13\u6708\u671f\u307e\u3067\u540c\u69d8\u306e\u7269\u4ef6\u304c\u8907\u6570\u767a\u751f\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u6210Y1\u5e74\uff19\u6708<\/strong><\/span><br \/>\n\u95a2\u4e0e\u5148\u304b\u3089\u4e0a\u8a18\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u8cea\u554f\u3092\u53d7\u3051\u3001\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u53d6\u58ca\u8cbb\u7528\u3092\u53d6\u308a\u58ca\u3057\u305f\u671f\u306e\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u305f\u3053\u3068\u304c\u5224\u660e\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u6210Y1\u5e7411\u6708<\/strong><\/span><br \/>\n\u9061\u3063\u3066\u8abf\u3079\u305f\u3068\u3053\u308d\u540c\u69d8\u306e\u7269\u4ef6\u304c\u8907\u6570\u4ef6\u3042\u308a\u3001\u904e\u5927\u7d0d\u4ed8\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u95a2\u4e0e\u5148\u306b\u5831\u544a\u3002\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u6210Y2\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u5e73\u6210X7\u5e74\uff13\u6708\u671f\u304b\u3089\u5e73\u6210Y1\u5e74\uff13\u6708\u671f\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u6210Y2\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u5e73\u6210X7\u5e74\uff13\u6708\u671f\u304b\u3089\u5e73\u6210Y1\u5e74\uff13\u6708\u671f\u306e\u66f4\u6b63\u901a\u77e5\u66f8\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u3088\u308a\u53d7\u9818\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong> \u5e73\u6210Y2\u5e74\uff16\u6708<\/strong><\/span><br \/>\n\u66f4\u6b63\u306e\u8acb\u6c42\u671f\u9650\u5f92\u904e\u5206\u306e\u8ce0\u511f\u91d1\u3092\u652f\u6255\u3046\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u571f\u5730\u3068\u3068\u3082\u306b\u53d6\u5f97\u3057\u305f\u5efa\u7269\u7b49\u306e\u53d6\u58ca\u8cbb\u7b49<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/07\/07_03_01.htm\" target=\"_blank\">\u6cd5\u57fa\u901a\uff17\uff0d\uff13\uff0d\uff16<\/a>\uff09<\/span><\/p>\n<p>\u6cd5\u4eba\u304c\u5efa\u7269\u7b49\u306e\u5b58\u3059\u308b\u571f\u5730\u3092\u5efa\u7269\u7b49\u3068\u3068\u3082\u306b\u53d6\u5f97\u3057\u305f\u5834\u5408\u53c8\u306f\u81ea\u5df1\u306e\u6709\u3059\u308b\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u501f\u5730\u4eba\u306e\u5efa\u7269\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u53d6\u5f97\u5f8c\u304a\u304a\u3080\u306d\uff11\u5e74\u4ee5\u5185\u306b\u5f53\u8a72\u5efa\u7269\u7b49\u306e\u53d6\u58ca\u3057\u306b\u7740\u624b\u3059\u308b\u7b49\u3001\u5f53\u521d\u304b\u3089\u305d\u306e\u5efa\u7269\u7b49\u3092\u53d6\u308a\u58ca\u3057\u3066\u571f\u5730\u3092\u5229\u7528\u3059\u308b\u76ee\u7684\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u5efa\u7269\u7b49\u306e\u53d6\u58ca\u3057\u306e\u6642\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fa1\u984d\u53ca\u3073\u53d6\u58ca\u8cbb\u7528\u306e\u5408\u8a08\u984d\uff08\u5ec3\u6750\u7b49\u306e\u51e6\u5206\u306b\u3088\u3063\u3066\u5f97\u305f\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\uff09\u306f\u3001\u5f53\u8a72\u571f\u5730\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u571f\u5730\u3068\u3068\u3082\u306b\u53d6\u5f97\u3057\u305f\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u305f\u5834\u5408\u3067\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u308b\u5834\u5408<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5401.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.5401<\/a>\uff09<\/span><\/p>\n<p>\u521d\u3081\u306f\u5efa\u7269\u3092\u4e8b\u696d\u306b\u4f7f\u7528\u3059\u308b\u76ee\u7684\u3067\u53d6\u5f97\u3057\u305f\u304c\u3001\u305d\u306e\u5f8c\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u751f\u3058\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u4f7f\u7528\u3092\u8ae6\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53d6\u5f97\u5f8c\u304a\u304a\u3080\u306d\uff11\u5e74\u4ee5\u5185\u306b\u305d\u306e\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u305f\u3068\u304d\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u5efa\u7269\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u53d6\u58ca\u8cbb\u7528\u306e\u5408\u8a08\u984d\u306f\u3001\u571f\u5730\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u306a\u3044\u3067\u3001\u53d6\u308a\u58ca\u3057\u305f\u3068\u304d\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u843d\u3068\u3057\u7a74\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p>\u571f\u5730\u3068\u3068\u3082\u306b\u53d6\u5f97\u3057\u305f\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3082\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u53d6\u58ca\u8cbb\u7528\u3092\u571f\u5730\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u601d\u3044\u8fbc\u3093\u3067\u3044\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u4f9d\u983c\u8005\u306f\u4e0d\u52d5\u7523\u696d\u3092\u55b6\u3093\u3067\u304a\u308a\u3001\u571f\u5730\u3084\u5efa\u7269\u3092\u8cfc\u5165\u3057\u8ca9\u58f2\u3057\u3066\u3044\u305f\u3002\u305d\u306e\u4e2d\u306b\u306f\u3001\u8ee2\u58f2\u76ee\u7684\u3067\u8cfc\u5165\u3057\u305f\u571f\u5730\u4ed8\u5efa\u7269\u3092\u3001\u8ca9\u58f2\u4e0a\u306e\u90fd\u5408\u306b\u3088\u308a\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u3001\u66f4\u5730\u3068\u3057\u3066\u671f\u3092\u307e\u305f\u3044\u3067\u58f2\u5374\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u3063\u305f\u3002<\/p>\n<p>\u3053\u306e\u3068\u304d\u306e\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u53d6\u58ca\u8cbb\u7528\u306f\u3001\u53d6\u308a\u58ca\u3057\u305f\u671f\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u7a0e\u7406\u58eb\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3082\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u53d6\u58ca\u8cbb\u7528\u306f\u571f\u5730\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3082\u306e\u3068\u601d\u3044\u8fbc\u307f\u3001\u571f\u5730\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u3066\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u7e70\u8d8a\u51e6\u7406\u3092\u3057\u3066\u3044\u305f\u3002\u3053\u306e\u305f\u3081\u3001\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u305f\u671f\u3068\u3001\u571f\u5730\u3092\u58f2\u5374\u3067\u304d\u305f\u671f\u3068\u306e\u5b9f\u52b9\u7a0e\u7387\u306e\u5dee\u306b\u3088\u308a\u3001\u904e\u5927\u7d0d\u4ed8\u3068\u306a\u3063\u305f\u7269\u4ef6\u304c\u8907\u6570\u5b58\u5728\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u8ca9\u58f2\u4e0a\u306e\u90fd\u5408\u306b\u3088\u308a\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3059\u5834\u5408\u306b\u306f\u3001\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u53d6\u58ca\u8cbb\u7528\u306f\u53d6\u58ca\u3057\u6642\u306e\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u308b\u3053\u3068\u3092\u77e5\u3063\u3066\u3044\u308c\u3070\u3001\u904e\u5927\u7d0d\u4ed8\u306b\u306f\u306a\u3089\u306a\u304b\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e88\u9632\u7b56\u300b<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2460\uff3d<\/span><br \/>\n\u60c5\u5831\u53ce\u96c6\u3092\u5fc3\u304c\u3051\u308b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u6cd5\u5f8b\u3084\u901a\u9054\u306b\u306f\u306a\u3044\u304c\u3001\u56fd\u7a0e\u5e81\u306e\uff28\uff30\u306b\u5224\u65ad\u6750\u6599\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u306a\u3044\u3002\u5224\u65ad\u306b\u8ff7\u3046\u3088\u3046\u306a\u51e6\u7406\u306b\u76f4\u9762\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6cd5\u5f8b\u3084\u901a\u9054\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u767a\u305b\u3089\u308c\u308b\u60c5\u5831\u3084\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306e\u88c1\u6c7a\u4e8b\u4f8b\u3001\u3055\u3089\u306b\u306f\u5224\u6c7a\u4e8b\u4f8b\u306a\u3069\u306b\u3082\u95a2\u5fc3\u3092\u6301\u3061\u3001\u5e38\u306b\u30a2\u30f3\u30c6\u30ca\u3092\u5f35\u308a\u3001\u60c5\u5831\u53ce\u96c6\u306b\u5fc3\u304c\u3051\u305f\u3044\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2461\uff3d<\/span><br \/>\n\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u3068\u308b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u672c\u4ef6\u4e8b\u4f8b\u306e\u5834\u5408\u3001\u4f9d\u983c\u8005\u306e\u8cfc\u5165\u76ee\u7684\u306b\u3088\u3063\u3066\u7a0e\u52d9\u51e6\u7406\u304c\u7570\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306f\u53ef\u80fd\u306a\u9650\u308a\u4f9d\u983c\u8005\u3068\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u3068\u308a\u3001\u640d\u76ca\u306b\u5927\u304d\u306a\u5f71\u97ff\u304c\u51fa\u308b\u3088\u3046\u306a\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u60c5\u5831\u304c\u4f1d\u308f\u308b\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3092\u4f5c\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\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>\u5e73\u6210X1\u5e74\uff13\u6708\u671f\u304b\u3089\u5e73\u6210Y1\u5e74\uff13\u6708\u671f\u306e\u6cd5\u4eba\u7a0e\u306b\u3064\u304d\u3001\u8ee2\u58f2\u76ee\u7684\u3067\u8cfc\u5165\u3057\u305f\u571f\u5730\u4ed8\u5efa\u7269\u3092\u3001\u8ca9\u58f2\u4e0a\u306e\u90fd\u5408\u306b\u3088\u308a\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u3001\u66f4\u5730\u3068\u3057\u3066\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u53d6\u58ca\u8cbb\u7528\u306f\u3001\u53d6\u308a\u58ca\u3057\u305f\u671f\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3067\u304d\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u571f\u5730\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3057\u3066\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u7e70\u8d8a\u51e6\u7406\u3092\u3057\u305f\u305f\u3081\u3001\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u305f\u671f\u3068\u3001\u571f\u5730\u3092\u58f2\u5374\u3067\u304d\u305f\u671f\u3068\u306e\u5b9f\u52b9\u7a0e\u7387\u306e\u5dee\u306b\u3088\u308a\u3001\u904e\u5927\u7d0d\u4ed8\u3068\u306a\u3063\u305f\u7269\u4ef6\u304c\u8907\u6570\u3042\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u904e\u5927\u7d0d\u4ed8\u3068\u306a\u3063\u305f\u7a0e\u984d\u306b\u3064\u304d\u640d\u5bb3\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\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":[186,177,167,181,290],"tags":[160,434],"backnumber":[2042],"series":[1155],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 00:39:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/201853"}],"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=201853"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/201853\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=201853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=201853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=201853"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=201853"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=201853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}