{"id":202815,"date":"2020-05-28T10:15:18","date_gmt":"2020-05-28T01:15:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=202815"},"modified":"2020-05-27T16:55:26","modified_gmt":"2020-05-27T07:55:26","slug":"general-rule-article-124","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-124\/","title":{"rendered":"\u56fd\u5916\u8ca1\u7523\u30fb\u975e\u5c45\u4f4f\u8005\u3092\u3081\u3050\u308b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c41\u56de\u3011\u300c\u8ab2\u7a0e\u5f53\u5c40\u306f\u5916\u56fd\u306e\u8ab2\u7a0e\u5f53\u5c40\u304b\u3089\u3069\u306e\u3088\u3046\u306b\u60c5\u5831\u3092\u5165\u624b\u3057\u3066\u3044\u308b\u306e\u304b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u56fd\u5916\u8ca1\u7523<\/span>\u30fb<span style=\"color: #cd5c5c;\">\u975e\u5c45\u4f4f\u8005<\/span><span style=\"font-size: 18px;\">\u3092\u3081\u3050\u308b<\/span>\u7a0e\u52d9<span style=\"color: #cd5c5c;\">\uff31<\/span>\uff06<span style=\"color: #333399;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c41\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8ab2\u7a0e\u5f53\u5c40\u306f\u5916\u56fd\u306e\u8ab2\u7a0e\u5f53\u5c40\u304b\u3089\u3069\u306e\u3088\u3046\u306b\u60c5\u5831\u3092\u5165\u624b\u3057\u3066\u3044\u308b\u306e\u304b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u83c5\u91ce\u3000\u771f\u7f8e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\uff0d \u8cea \u554f \uff0d<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p>\u79c1\u306f\u4ee5\u524d\u304b\u3089\u6d77\u5916\u306b\u8ca1\u7523\u3092\u5206\u6563\u3057\u3066\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308b\u3068\u3044\u3063\u3066\u3082\u3001\u6d77\u5916\u306e\u8ca1\u7523\u307e\u3067\u8abf\u3079\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3068\u601d\u3046\u306e\u3067\u3001\u9069\u5f53\u306b\u5bfe\u5fdc\u3057\u3066\u304a\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\uff0d \u56de \u7b54 \uff0d<\/strong><\/span><\/h3>\n<p>\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u7b49\u3060\u3051\u3067\u306a\u304f\u30012018\u5e74\u304b\u3089\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u3067\u91d1\u878d\u60c5\u5831\u3082\u5165\u624b\u3055\u308c\u3001\u307e\u305f\u500b\u5225\u306b\u5916\u56fd\u306e\u8ab2\u7a0e\u5f53\u5c40\u306b\u8abf\u67fb\u4f9d\u983c\u3092\u3057\u305f\u5834\u5408\u3082\u901f\u3084\u304b\u306b\u5bfe\u5fdc\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u56fd\u5916\u8ca1\u7523\u306e\u96a0\u307a\u3044\u306f\u4ee5\u524d\u3088\u308a\u3082\u304b\u306a\u308a\u96e3\u3057\u304f\u306a\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #800080;\"><strong>\u25c6 <span style=\"color: #9370db;\">\u25c6<\/span> \u89e3 \u8aac <span style=\"color: #9370db;\">\u25c6<\/span> \u25c6<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u79df\u7a0e\u6761\u7d04\u7b49\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db<\/strong><\/h4>\n<p>\u7d4c\u6e08\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306f\u4eba\u3084\u7269\u306e\u884c\u304d\u6765\u3092\u5897\u52a0\u3055\u305b\u3001\u305d\u308c\u306b\u4f34\u3044\u3001\u65e5\u672c\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u65e5\u672c\u4eba\u304c\u6240\u6709\u3059\u308b\u8ca1\u7523\u306e\u4e2d\u306b\u5360\u3081\u308b\u56fd\u5916\u8ca1\u7523\u306e\u5272\u5408\u3082\u5897\u52a0\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u56fd\u5916\u8ca1\u7523\u3092\u5229\u7528\u3057\u305f\u79df\u7a0e\u56de\u907f\u884c\u70ba\u304c\u554f\u984c\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u7a0e\u5236\u6539\u6b63\u3092\u901a\u3058\u3066\u6b6f\u6b62\u3081\u3092\u884c\u3063\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u3060\u3051\u3067\u306f\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u8ab2\u7a0e\u6f0f\u308c\u3092\u9632\u3050\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002\u305d\u3053\u3067\u8ab2\u7a0e\u5f53\u5c40\u3068\u3057\u3066\u306f\u3001\u591a\u69d8\u306a\u65b9\u6cd5\u3067\u60c5\u5831\u3092\u5165\u624b\u3057\u3066\u7cbe\u5ea6\u306e\u9ad8\u3044\u5206\u6790\u3092\u884c\u3044\u3001\u8ab2\u7a0e\u6f0f\u308c\u3092\u9632\u3050\u305f\u3081\u306b\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u3001\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u3084\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u5236\u5ea6\u3092\u5275\u8a2d\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\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\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/2506.htm\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\uff08\u540c\u5408\u8a08\u8868\uff09<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100064.htm\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\uff08\u540c\u5408\u8a08\u8868\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u307e\u305f\u3001\u8ab2\u7a0e\u5f53\u5c40\u304c\u5916\u56fd\u306e\u8ab2\u7a0e\u5f53\u5c40\u3068\u306e\u9593\u3067\u3001\u79df\u7a0e\u6761\u7d04\u7b49\u306b\u57fa\u3065\u304d\u7d0d\u7a0e\u8005\u306e\u60c5\u5831\u3092\u4ea4\u63db\u3059\u308b\u5236\u5ea6\u304c\u3042\u308b\u3002\u3053\u306e\u5236\u5ea6\u306b\u306f<span style=\"color: #ff6600;\">\u2460<\/span>\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u3001<span style=\"color: #ff6600;\">\u2461<\/span>\u8981\u8acb\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db\u3001<span style=\"color: #ff6600;\">\u2462<\/span>\u81ea\u767a\u7684\u60c5\u5831\u4ea4\u63db\u304c\u3042\u308b\u3002<\/p>\n<p>\u65e5\u672c\u306e\u8ab2\u7a0e\u5f53\u5c40\u306f\u3001\u3053\u308c\u3089\u306e\u60c5\u5831\u4ea4\u63db\u3092\u5229\u7528\u3057\u3066\u3069\u306e\u3088\u3046\u306b\u5916\u56fd\u306e\u8ab2\u7a0e\u5f53\u5c40\u304b\u3089\u60c5\u5831\u3092\u5165\u624b\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u3001\u4e0a\u8a18\uff13\u5206\u985e\u306e\u3046\u3061\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u3068\u8981\u8acb\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db\u306e\uff12\u3064\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\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\/taxes\/shiraberu\/kokusai\/eoi\/index.htm\" target=\"_blank\">\u79df\u7a0e\u6761\u7d04\u7b49\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db<\/strong><\/h4>\n<p>\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u306f\u3001\u5404\u56fd\u306e\u8ab2\u7a0e\u5f53\u5c40\u304c\uff23\uff32\uff33\uff08\u5171\u901a\u5831\u544a\u57fa\u6e96\uff09\u306b\u3088\u308a\u975e\u5c45\u4f4f\u8005\u306b\u4fc2\u308b\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u3092\u4ea4\u63db\u3059\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002\u3053\u306e\u5236\u5ea6\u306b\u3088\u308b\u60c5\u5831\u4ea4\u63db\u306f2018\u5e74\u304b\u3089\u59cb\u307e\u3063\u305f\u30022019\u5e7411\u6708\u6642\u70b9\u306b\u304a\u3044\u3066\u306f85\uff08\u56fd\u30fb\u5730\u57df\u6570\uff09\u304b\u30891,891,040\u53e3\u5ea7\u306e\u60c5\u5831\u3092\u53d7\u9818\u3057\u300164\uff08\u56fd\u30fb\u5730\u57df\u6570\uff09\u3078473,657\u53e3\u5ea7\u306e\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u30022018\u5e74\u306f\u65b0\u898f\u53e3\u5ea7\u3068\u65e2\u5b58\u306e\u53e3\u5ea7\u306e\u3046\u3061\u6b8b\u9ad8\uff11\u5104\u5186\u8d85\u304c\u5bfe\u8c61\u3068\u306a\u3063\u305f\u304c\u30012019\u5e74\u4ee5\u964d\u306f\u500b\u4eba\u306e\u65e2\u5b58\u306e\u4f4e\u984d\u53e3\u5ea7\u3082\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u3092\u5831\u544a\u3059\u308b\u7fa9\u52d9\u306e\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u9280\u884c\u3001\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u3001\u8a3c\u5238\u4f1a\u793e\u3001\u4fe1\u8a17\u7b49\u6295\u8cc7\u4e8b\u696d\u4f53\u3067\u3042\u308a\u3001\u5831\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u878d\u53e3\u5ea7\u306f\u3001\u9810\u91d1\u53e3\u5ea7\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30ea\u30e5\u30fc\u4fdd\u967a\u5951\u7d04\u3001\u5e74\u91d1\u4fdd\u967a\u5951\u7d04\u3001\u8a3c\u5238\u53e3\u5ea7\u7b49\u3001\u4fe1\u8a17\u53d7\u76ca\u6a29\u306e\u6295\u8cc7\u6301\u5206\u3067\u3042\u308a\u3001\u5831\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u60c5\u5831\u306f\u3001\u53e3\u5ea7\u4fdd\u6709\u8005\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u3001\u5c45\u4f4f\u5730\u56fd\u3001\u5916\u56fd\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u53e3\u5ea7\u6b8b\u9ad8\u3001\u5229\u5b50\u914d\u5f53\u7b49\u306e\u5e74\u9593\u53d7\u53d6\u7dcf\u984d\u7b49\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u8981\u8acb\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db<\/strong><\/h4>\n<p>\u8981\u8acb\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db\u306f\u3001\u500b\u3005\u306e\u7d0d\u7a0e\u8005\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u8abf\u67fb\u3092\u56fd\u5185\u3067\u884c\u3063\u305f\u3051\u308c\u3069\u3082\u3001\u60c5\u5831\u304c\u4e0d\u8db3\u3057\u3066\u304a\u308a\u5341\u5206\u306b\u89e3\u660e\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u3001\u5fc5\u8981\u306a\u60c5\u5831\u3092\u5916\u56fd\u306e\u8ab2\u7a0e\u5f53\u5c40\u306b\u4f9d\u983c\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u60c5\u5831\u4ea4\u63db\u306f\u3069\u306e\u3088\u3046\u306a\u30d7\u30ed\u30bb\u30b9\u3067\u884c\u308f\u308c\u305f\u304b\u3092\u3001\u6771\u4eac\u5730\u65b9\u88c1\u5224\u6240\u5e73\u621025\u5e74\uff08\u884c\u30a6\uff09\u7b2c618\u53f7\u79df\u7a0e\u5354\u5b9a\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db\u8981\u8acb\u53d6\u6d88\u7b49\u8acb\u6c42\u4e8b\u4ef6\u3001\u5e73\u621027\u5e74\uff08\u884c\u30a6\uff09\u7b2c172\u53f7\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db\u8981\u8acb\u53d6\u6d88\u7b49\u8acb\u6c42\u4e8b\u4ef6\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ267\uff0d12980\uff09\u306b\u57fa\u3065\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u3069\u306e\u3088\u3046\u306a\u4e8b\u6848\u304b<\/strong><\/h4>\n<p>\u30d1\u30bd\u30b3\u30f3\u5468\u8fba\u6a5f\u5668\u30e1\u30fc\u30ab\u30fc\u306e\u5275\u696d\u8005\uff21\u30fb\uff22\u592b\u59bb\uff08\u65e5\u672c\u5728\u4f4f\uff09\u304c\u3001\u4fdd\u6709\u3059\u308b\u6301\u682a\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u73fe\u7269\u51fa\u8cc7\u3057\u3066\u30aa\u30e9\u30f3\u30c0\u306b\uff38\u793e\u3092\u4f5c\u3063\u305f\u3002\uff21\u30fb\uff22\u592b\u59bb\u306f\uff38\u793e\u682a\u5f0f\u5168\u90e8\u3092\u30aa\u30e9\u30f3\u30c0\u306b\u3042\u308b\uff39\u8ca1\u56e3\u306b\u9810\u8a17\u3057\u3066\u3001\uff39\u8ca1\u56e3\u304b\u3089\u9810\u8a17\u8a3c\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u3002<\/p>\n<p>\uff21\u30fb\uff22\u592b\u59bb\u306e\u5b50\u3067\u3042\u308b\uff23\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u6c38\u4f4f\u6a29\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u5168\u984d\u51fa\u8cc7\u306e\uff3a\u793e\u3092\u8a2d\u7acb\u3057\u3066\u6295\u8cc7\u904b\u55b6\u3092\u884c\u3063\u3066\u3044\u305f\u3002\uff21\u30fb\uff22\u592b\u59bb\u306f2009\u5e74\uff19\u670828\u65e5\u306b\u3001\u4fdd\u6709\u3059\u308b\uff38\u793e\u682a\u5f0f\u306e\u9810\u8a17\u8a3c\u66f8\u3092\uff3a\u793e\u306b\u8b72\u6e21\u3057\u305f\u3002\u305d\u3057\u3066\uff21\u30fb\uff22\u592b\u59bb\u306f\u3053\u306e\u8b72\u6e21\u6240\u5f97\u306b\u95a2\u3059\u308b\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u884c\u308f\u305a\u3001\u5f79\u54e1\u5831\u916c\u3068\u640d\u76ca\u901a\u7b97\u3059\u308b\u7533\u544a\u3092\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u7533\u544a\u306b\u95a2\u3057\u3066\u6240\u5f97\u7a0e\u306e\u7a0e\u52d9\u8abf\u67fb\uff08\u4ed6\u306b\u76f8\u7d9a\u7a0e\u306e\u7a0e\u52d9\u8abf\u67fb\uff09\u304c\u884c\u308f\u308c\u3001\uff21\u30fb\uff22\u592b\u59bb\u306b\uff3a\u793e\u304c\u904b\u7528\u3059\u308b\u6295\u8cc7\u4fe1\u8a17\u306e\u5185\u5bb9\u3001\uff38\u793e\u53ca\u3073\uff39\u793e\u306e\u5b9a\u6b3e\u3084\u9810\u8a17\u8a3c\u66f8\u306b\u4fc2\u308b\u5951\u7d04\u66f8\u7b49\u306e\u63d0\u51fa\u3092\u6c42\u3081\u305f\u304c\u3001\uff21\u30fb\uff22\u592b\u59bb\u306f\u5fdc\u3058\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u305d\u3053\u3067\u56fd\u7a0e\u5e81\u56fd\u969b\u696d\u52d9\u8ab2\u9577\u306f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u8ab2\u7a0e\u5f53\u5c40\u3068\u30aa\u30e9\u30f3\u30c0\u306e\u8ab2\u7a0e\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u6c42\u3081\u305f\u3002\u305d\u306e\u7406\u7531\u3068\u3057\u3066\u3001\uff21\u30fb\uff22\u30fb\uff23\u7b49\u4e00\u65cf\u306e\u6240\u5f97\u3092\u628a\u63e1\u3057\u305f\u3044\u3002\uff38\u793e\u682a\u5f0f\u9810\u8a17\u8a3c\u66f8\u3092\u6642\u4fa1\u306b\u6bd4\u3079\u3066\u4f4e\u3044\u8b72\u6e21\u4fa1\u984d\u3067\uff3a\u793e\u306b\u8b72\u6e21\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\uff3a\u793e\u306b\u542b\u307f\u76ca\u304c\u751f\u3058\u3066\u3044\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u3001\uff3a\u793e\u306e\u682a\u4e3b\u3067\u3042\u308b\uff23\u304c\uff21\u30fb\uff22\u304b\u3089\u542b\u307f\u76ca\u306e\u79fb\u8ee2\u306b\u3064\u3044\u3066\u8d08\u4e0e\u7a0e\u8ab2\u7a0e\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u307e\u305f\u3001\uff21\u30fb\uff22\u306f\uff38\u793e\u682a\u5f0f\u9810\u8a17\u8a3c\u5238\u306e\u8b72\u6e21\u6240\u5f97\u306b\u3064\u3044\u3066\u640d\u76ca\u901a\u7b97\u3092\u884c\u3063\u3066\u3044\u308b\u304c\u3001\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u304b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u308c\u3089\u306e\u554f\u984c\u70b9\u3092\u691c\u8a0e\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u3092\u56fd\u5185\u306e\u7a0e\u52d9\u8abf\u67fb\u3060\u3051\u3067\u306f\u5165\u624b\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u306e\u3067\u3001\u5916\u56fd\u306e\u8ab2\u7a0e\u5f53\u5c40\u306b\u8981\u8acb\u3057\u3066\u60c5\u5831\u3092\u5165\u624b\u3057\u305f\u3044\u3001\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u60c5\u5831\u5165\u624b\u306e\u30d7\u30ed\u30bb\u30b9\uff08\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\uff09<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u306e\u56fd\u969b\u696d\u52d9\u8ab2\u9577\u304c2012\u5e7411\u670822\u65e5\u4ed8\u3067\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u8ab2\u7a0e\u5f53\u5c40\u306b\u5bfe\u3057\u3001\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u4f9d\u983c\u3057\u305f\u3002\u305d\u3057\u3066\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u8ab2\u7a0e\u5f53\u5c40\u306f2013\u5e74\uff11\u670817\u65e5\u4ed8\u3067\u3000\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db\u306e\u4fc3\u9032\u306e\u305f\u3081\u3068\u3057\u3066\u3001\uff3a\u793e\u306b\u5bfe\u3057\u3066\u9810\u8a17\u8a3c\u5238\u8b72\u6e21\u306b\u4fc2\u308b\u8b72\u6e21\u4fa1\u984d\u3068\u8b72\u6e21\u6642\u306e\u6642\u4fa1\u306e\u60c5\u5831\u306e\u63d0\u4f9b\u7b49\u3001\uff23\u306b\u5bfe\u3057\u3066\u4e09\u83f1\u6771\u4eac\uff35\uff26\uff2a\u9280\u884c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u652f\u5e97\u306b\u3042\u308b\u95a2\u4fc2\u8005\uff18\u540d\u306e\u4fdd\u6709\u8005\u306e\u7279\u5b9a\u306e\u53e3\u5ea7\u306b\u3064\u3044\u30662006\u5e74\uff11\u6708\u304b\u30892012\u5e74\uff12\u6708\u307e\u3067\u306e\u53d6\u5f15\u660e\u7d30\u66f8\u306e\u63d0\u793a\u7b49\u3092\u6c42\u3081\u305f\u3002<\/p>\n<p>2013\u5e74\uff14\u670819\u65e5\u306b\u5f53\u5c40\u306e\u691c\u67fb\u5b98\u304c\u3001\u4e09\u83f1\u6771\u4eac\uff35\uff26\uff2a\u9280\u884c\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u652f\u5e97\u306b\u3042\u308b\u4e0a\u8a18\uff18\u540d\u306e\u4fdd\u6709\u8005\u306b\u3088\u308a\u4fdd\u6709\u3055\u308c\u308b\u3059\u3079\u3066\u306e\u53e3\u5ea7\u306e2006\u5e74\uff11\u6708\uff11\u65e5\u304b\u30892011\u5e7412\u670831\u65e5\u307e\u3067\u306e\u60c5\u5831\u63d0\u4f9b\u3092\u6c42\u3081\u3066\u9ad8\u7b49\u88c1\u5224\u6240\u306b\u8a34\u3048\u30012013\u5e74\uff15\u670831\u65e5\u9ad8\u7b49\u88c1\u5224\u6240\u306f\u5f53\u5c40\u306e\u7533\u7acb\u3066\u3092\u5168\u9762\u7684\u306b\u8a8d\u3081\u305f\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u4e0d\u670d\u306a\uff3a\u793e\u3084\uff23\u7b49\u304c\u53d6\u6d88\u3057\u7b49\u3092\u7533\u3057\u7acb\u3066\u305f\u304c\u3001\u3044\u305a\u308c\u3082\u68c4\u5374\u3055\u308c\u305f\u3002<\/p>\n<p>\u305d\u3057\u3066\u3053\u306e\u6c7a\u5b9a\u306b\u4e0d\u670d\u306a\uff21\u304c\u4e0a\u544a\u3057\u3066\u30012015\u5e74\uff11\u670822\u65e5\u4ed8\u6700\u9ad8\u88c1\u306b\u304a\u3044\u3066\u306f\u7279\u5b9a\u3055\u308c\u305f\u53e3\u5ea7\u306e\u4fdd\u6709\u8005\u306b\u3088\u308a\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u3059\u3079\u3066\u306e\u53e3\u5ea7\u306b\u5e83\u3052\u3066\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u306e\u5199\u3057\u306e\u4f5c\u6210\u3084\u5f15\u6e21\u3057\u3092\u547d\u3058\u305f\u90e8\u5206\u306f\u898f\u5b9a\u306b\u9055\u53cd\u3059\u308b\u3068\u3057\u3066\u53d6\u308a\u6d88\u3057\u3001\u95a2\u4fc2\u8005\u306e\u4fdd\u6709\u3059\u308b\u7279\u5b9a\u3055\u308c\u305f\u53e3\u5ea7\u306e\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u306e\u5199\u3057\u306e\u4f5c\u6210\u3068\u5f15\u6e21\u3057\u3092\u547d\u305a\u308b\u5185\u5bb9\u306b\u5909\u66f4\u3057\u305f\u6c7a\u5b9a\u66f8\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u60c5\u5831\u5165\u624b\u306e\u30d7\u30ed\u30bb\u30b9\uff08\u30aa\u30e9\u30f3\u30c0\uff09<\/strong><\/h4>\n<p>2012\u5e7411\u670827\u65e5\u4ed8\u3067\u56fd\u7a0e\u5e81\u306e\u56fd\u969b\u696d\u52d9\u8ab2\u9577\u304c\u30aa\u30e9\u30f3\u30c0\u8ab2\u7a0e\u5f53\u5c40\u306b\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u4f9d\u983c\u3057\u30012013\u5e74\uff12\u6708\uff15\u65e5\u4ed8\u3067\u30aa\u30e9\u30f3\u30c0\u306e\u8ab2\u7a0e\u5f53\u5c40\u304c\uff38\u793e\u306b\u5bfe\u3057\u3066\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u60c5\u5831\u53ce\u96c6\u306e\u305f\u3081\u306b\u5b9f\u5730\u76e3\u67fb\u3092\u884c\u3046\u3053\u3068\u3092\u4e88\u544a\u3059\u308b\u66f8\u9762\u3092\u9001\u4ed8\u3057\u30012009\u5e74\u304b\u30892011\u5e74\u307e\u3067\u306e\u8a18\u9332\u304c\u5fc5\u8981\u3067\u3042\u308b\u305f\u3081\u6c7a\u7b97\u66f8\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\uff38\u793e\u306e\u5b9a\u6b3e\u3001\u8b70\u4e8b\u9332\u3001\uff39\u8ca1\u56e3\u306e\u898f\u5247\u3084\u901a\u4fe1\u6587\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u9280\u884c\u53d6\u53e3\u5ea7\u53d6\u5f15\u660e\u7d30\u66f8\u7b49\u306e\u63d0\u51fa\u3092\u6c42\u3081\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u3053\u306e\u4e8b\u6848\u306e\u884c\u65b9<\/strong><\/h4>\n<p>\u3053\u306e\u4e8b\u6848\u306b\u3064\u3044\u3066\u306f\u3001\uff21\u30fb\uff22\u306e\u7d0d\u7a0e\u5730\u304c\u5909\u66f4\u306b\u306a\u3063\u305f\u5f8c\u3082\u7a0e\u52d9\u8abf\u67fb\u304c\u5f15\u304d\u7d99\u304c\u308c\u30012013\u5e74\uff15\u670827\u65e5\u4ed8\u3067\u300c\u66f4\u6b63\u6c7a\u5b9a\u7b49\u3092\u3059\u3079\u304d\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u65e8\u306e\u901a\u77e5\u66f8\u300d\u304c\u767a\u305b\u3089\u308c\u305f\u304c\u3001\u56fd\u7a0e\u5e81\u306e\u56fd\u969b\u696d\u52d9\u8ab2\u9577\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3078\u306e\u60c5\u5831\u8981\u8acb\u3092\u7d99\u7d9a\u3057\u3066\u884c\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\uff23\u7b49\u306f\u65e5\u672c\u306b\u304a\u3044\u3066\u3001\u79df\u7a0e\u5354\u5b9a\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db\u8981\u8acb\u53d6\u6d88\u7b49\u8acb\u6c42\u3084\u56fd\u5bb6\u8ce0\u511f\u8acb\u6c42\u3092\u884c\u3063\u305f\u304c\u6557\u8a34\u3068\u306a\u308a\u3001\u672c\u7a3f\u57f7\u7b46\u73fe\u5728\u3001\u63a7\u8a34\u4e2d\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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line-height:24px;\">\n\t\t<p>\u300c\u56fd\u5916\u8ca1\u7523\u30fb\u975e\u5c45\u4f4f\u8005\u3092\u3081\u3050\u308b\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/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>\u79c1\u306f\u4ee5\u524d\u304b\u3089\u6d77\u5916\u306b\u8ca1\u7523\u3092\u5206\u6563\u3057\u3066\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308b\u3068\u3044\u3063\u3066\u3082\u3001\u6d77\u5916\u306e\u8ca1\u7523\u307e\u3067\u8abf\u3079\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3068\u601d\u3046\u306e\u3067\u3001\u9069\u5f53\u306b\u5bfe\u5fdc\u3057\u3066\u304a\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\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":[184,177,167,181,290],"tags":[431,354,126],"backnumber":[2047],"series":[893],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 11:52:10","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/202815"}],"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=202815"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/202815\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=202815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=202815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=202815"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=202815"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=202815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}