{"id":20830,"date":"2013-07-25T10:20:04","date_gmt":"2013-07-25T01:20:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=20830"},"modified":"2016-10-07T11:51:09","modified_gmt":"2016-10-07T02:51:09","slug":"tax-article-32","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-32\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u99ac\u5238\u8a34\u8a1f\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u4e00\u6642\u6240\u5f97\u30fb\u96d1\u6240\u5f97\u306e\u5224\u5b9a\u8981\u4ef6\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u99ac\u5238\u8a34\u8a1f\uff08\u305d\u306e\uff12\uff09\u300d<\/h4>\n<h5 style=\"text-align: center;\">\uff5e\u4e00\u6642\u6240\u5f97\u30fb\u96d1\u6240\u5f97\u306e\u5224\u5b9a\u8981\u4ef6\uff5e<\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u56fd\u58eb\u8218\u5927\u5b66\u6cd5\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u672c\u4ef6\u4e8b\u6848\u306e\u91cd\u8981\u8ad6\u70b9<\/strong><\/h4>\n<p><a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u99ac\u5238\u8a34\u8a1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-30\/\" target=\"_blank\">\u524d\u56de<\/a>\u306b\u4e8b\u6848\u306e\u6982\u7565\u3092\u7d39\u4ecb\u3057\u305f\u3068\u304a\u308a\u3001\u99ac\u5238\u53ce\u5165\u304c\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3059\u308bY\uff08\u56fd\u5074\uff09\u3068\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3059\u308bX\uff08\u7d0d\u7a0e\u8005\u5074\uff09\u3068\u306e\u9593\u3067\u4e89\u308f\u308c\u305f\u306e\u3067\u3042\u308b\u304c\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306f\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u306eY\u306e\u4e3b\u5f35\u3092\u59a5\u5f53\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u306e\u554f\u984c\u70b9\u306f\u3001\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u3001\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304c\u300c\u305d\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\u300d\u3068\u3055\u308c\u3001\u305d\u306e\u91d1\u984d\u304c\u3001\u300c\u305d\u306e\u53ce\u5165\u3092\u751f\u3058\u305f\u884c\u70ba\u3092\u3059\u308b\u305f\u3081\u3001\u53c8\u306f\u305d\u306e\u53ce\u5165\u3092\u751f\u3058\u305f\u539f\u56e0\u306e\u767a\u751f\u306b\u4f34\u3044\u76f4\u63a5\u8981\u3057\u305f\u91d1\u984d\u306b\u9650\u308b\u300d\u3068\u9650\u5b9a\u3055\u308c\u308b\u3053\u3068\u306b\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u4eee\u306b\u3001X\u304c\u4e3b\u5f35\u3059\u308b\u3088\u3046\u306b\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u5fc5\u8981\u7d4c\u8cbb\u304c\u63a7\u9664\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u3053\u308d\u304b\u3089\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u306f\u305a\u308c\u99ac\u5238\u3082\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u3068\u3044\u3046\u5927\u304d\u306a\u9055\u3044\u304c\u751f\u3058\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u6b21\u306b\u3001\u4e00\u6642\u6240\u5f97\u3068\u96d1\u6240\u5f97\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u4e00\u6642\u6240\u5f97\u306e\u610f\u7fa9<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u6240\u5f97\u7a0e\u6cd534\u6761\uff11\u9805<\/strong><br \/>\n\u4e00\u6642\u6240\u5f97\u3068\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u6240\u5f97\u3092\u3044\u3046\u3002<!--more--><\/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-bottom: 3px;\"><strong>\u6240\u5f97\u7a0e\u6cd534\u6761\u300a\u4e00\u6642\u6240\u5f97\u300b\uff11\u9805<\/strong><\/p>\n<p style=\"padding-left: 10px;\"><strong>\u3000<\/strong>\u4e00\u6642\u6240\u5f97\u3068\u306f\u3001\u5229\u5b50\u6240\u5f97\u3001\u914d\u5f53\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u3001\u7d66\u4e0e\u6240\u5f97\u3001\u9000\u8077\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u53ca\u3073\u8b72\u6e21\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u3046\u3061\u3001\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u4ee5\u5916\u306e\u4e00\u6642\u306e\u6240\u5f97\u3067\u52b4\u52d9\u305d\u306e\u4ed6\u306e\u5f79\u52d9\u53c8\u306f\u8cc7\u7523\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u6709\u3057\u306a\u3044\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n\u3053\u306e\u3088\u3046\u306b\u3001\u4e00\u6642\u6240\u5f97\u306f\u3001\u5229\u5b50\u6240\u5f97\u3001\u914d\u5f53\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u3001\u7d66\u4e0e\u6240\u5f97\u3001\u9000\u8077\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u53ca\u3073\u8b72\u6e21\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u3046\u3061\u3001\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u4ee5\u5916\u306e\u4e00\u6642\u306e\u6240\u5f97\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u662d\u548c22\u5e74\u306b\u4e00\u6642\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u304c\u306a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u524d\u306b\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u305f\u3001\u300c\u7b2c\uff19\u6761\u7b2c\uff11\u9805\u7b2c\uff18\u53f7\u306b\u898f\u5b9a\u3059\u308b\u6240\u5f97\uff08\u4ed6\u306e\u6240\u5f97\u306b\u8a72\u5f53\u3057\u306a\u3044\u6240\u5f97\uff08\u4e8b\u696d\u7b49\u6240\u5f97\uff09\uff09\u306e\u3046\u3061\u3001\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u4ee5\u5916\u306e\u4e00\u6642\u306e\u6240\u5f97\u300d\u3068\u540c\u3058\u898f\u5b9a\u306e\u4ed5\u65b9\u3067\u3042\u308b\uff08\u65e7\u6240\u6cd56\uff09\u3002\u3064\u307e\u308a\u3001\u662d\u548c22\u5e74\u306e\u7b2c\u4e8c\u6b21\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u975e\u8ab2\u7a0e\u898f\u5b9a\u3092\u5ec3\u6b62\u3057\u3001\u65b0\u305f\u306b\u305d\u306e\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u76f8\u5f53\u3059\u308b\u6240\u5f97\u3092\u8ab2\u7a0e\u6240\u5f97\u306b\u53d6\u308a\u8fbc\u3080\u306b\u5f53\u305f\u3063\u3066\u3001\u3053\u308c\u3092\u300c\u4e00\u6642\u6240\u5f97\u300d\u3068\u3057\u3066\u5206\u985e\u3057\u305f\u3053\u3068\u306b\u7531\u6765\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3084\u3084\u5927\u62ec\u308a\u3067\u6349\u3048\u308c\u3070\u3001\u4e00\u6642\u6240\u5f97\u306e\u7bc4\u56f2\u3068\u306f\u3001\u305d\u306e\u6df5\u6e90<span style=\"font-size: 12px;\">\uff08\u3048\u3093\u3052\u3093\uff09<\/span>\u3092\u8fbf\u308c\u3070\u3001\u662d\u548c22\u5e74\u306e\u7b2c\u4e8c\u6b21\u6539\u6b63\u524d\u306b\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u305f\u7bc4\u56f2\u3068\u91cd\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u5f53\u6642\u3001\u300c\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u4ee5\u5916\u306e\u4e00\u6642\u306e\u6240\u5f97\u300d\u306b\u3064\u3044\u3066\u3001\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3066\u3044\u305f\u7406\u7531\u306f\u3069\u3053\u306b\u3042\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u5f53\u6642\u306e\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u7d99\u7d9a\u7684\u306a\u3044\u3057\u53cd\u8986\u7684\u306a\u5229\u5f97\u3092\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3042\u308b\u6240\u5f97\u6e90\u6cc9\u8aac\u7684\u6240\u5f97\u6982\u5ff5\u304c\u652f\u914d\u3057\u3066\u3044\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u300c\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u4ee5\u5916\u306e\u4e00\u6642\u306e\u6240\u5f97\u300d\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u6240\u5f97\u6982\u5ff5\u306b\u5408\u81f4\u305b\u305a\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3066\u3044\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4e00\u6642\u6240\u5f97\u306e\u7bc4\u56f2\u3068\u306f\u3001\u6240\u5f97\u6e90\u6cc9\u8aac\u7684\u6240\u5f97\u6982\u5ff5\u306e\u4e0b\u3067\u306f\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u3068\u3059\u308b\u306b\u306f\u306a\u3058\u307e\u306a\u3044\u3082\u306e\u3067\u3042\u3063\u305f\u3068\u8a00\u3044\u63db\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u70b9\u304b\u3089\u307f\u3066\u3082\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u4e00\u6642\u6240\u5f97\u3068\u306f\u3001\u305d\u308c\u81ea\u4f53\u7a4d\u6975\u7684\u306a\u5185\u5bb9\u3092\u6301\u3063\u305f\u6240\u5f97\u533a\u5206\u3067\u306f\u306a\u304f\u3001\u4ed6\u306e\u6240\u5f97\u985e\u578b\u306b\u8a72\u5f53\u3057\u306a\u3044\u6240\u5f97\u3092\u3044\u308f\u3070\u88dc\u5145\u7684\u306b\u5206\u985e\u3057\u305f\u3082\u306e\uff08\u3044\u308f\u3086\u308b\u30d0\u30b9\u30b1\u30c3\u30c8\u30fb\u30ab\u30c6\u30b4\u30ea\u30fc\uff09\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u3068\u306f\u6b21\u306b\u3088\u308a\u8a08\u7b97\u3055\u308c\u305f\u91d1\u984d\u3092\u3044\u3046\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFF0;color:#000000;border-color:#FF8C00;\">\n\t\t<p>\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u300c\u305d\u306e\u5e74\u4e2d\u306e\u4e00\u6642\u6240\u5f97\u306b\u4fc2\u308b\u7dcf\u53ce\u5165\u91d1\u984d\u304b\u3089\u305d\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\uff08\u305d\u306e\u53ce\u5165\u3092\u751f\u3058\u305f\u884c\u70ba\u3092\u3059\u308b\u305f\u3081\u3001\u53c8\u306f\u305d\u306e\u53ce\u5165\u3092\u751f\u3058\u305f\u539f\u56e0\u306e\u767a\u751f\u306b\u4f34\u3044\u76f4\u63a5\u8981\u3057\u305f\u91d1\u984d\u306b\u9650\u308b\u3002\uff09\u306e\u5408\u8a08\u984d\u3092\u63a7\u9664\u3057\u3001\u305d\u306e\u6b8b\u984d\u304b\u3089\u4e00\u6642\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u300d\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6240\u6cd534\u2461\uff09\u3002<\/p>\n<p style=\"padding-left: 30px;\"><strong>\uff5b\u7dcf\u53ce\u5165\u91d1\u984d\uff0d\u76f4\u63a5\u8981\u3057\u305f\u91d1\u984d\uff5d\uff0d <span style=\"text-decoration: underline;\">\u7279\u5225\u63a7\u9664\u984d<\/span>\u3000\uff1d\u3000\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u203b\u4e00\u6642\u6240\u5f97\u306e<span style=\"text-decoration: underline;\">\u7279\u5225\u63a7\u9664\u984d<\/span>\u306f\u300150\u4e07\u5186\uff08\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u6b8b\u984d\u304c50\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u6b8b\u984d\uff09\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6240\u6cd534\u2462\uff09\u3002\u306a\u304a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u306e\u306f\u3001\u3053\u308c\u3089\u306e\u8a08\u7b97\u306b\u3088\u308a\u7b97\u51fa\u3055\u308c\u305f\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u306b\uff11\/2\u3092\u4e57\u3058\u305f\u91d1\u984d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<\/div>\n<p><strong>\uff08\uff12\uff09\u3000\u6240\u5f97\u7a0e\u6cd535\u6761\uff11\u9805<\/strong><br \/>\n\u4ed6\u65b9\u3001\u96d1\u6240\u5f97\u3068\u306f\u6b21\u306e\u3088\u3046\u306a\u6240\u5f97\u3092\u3044\u3046\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;\"><strong>\u6240\u5f97\u7a0e\u6cd535\u6761\u300a\u96d1\u6240\u5f97\u300b<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3000 \u3000<\/strong>\u96d1\u6240\u5f97\u3068\u306f\u3001\u5229\u5b50\u6240\u5f97\u3001\u914d\u5f53\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u3001\u7d66\u4e0e\u6240\u5f97\u3001\u9000\u8077\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u3001\u8b72\u6e21\u6240\u5f97\u53ca\u3073\u4e00\u6642\u6240\u5f97\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u6240\u5f97\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12 \u3000\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u6b21\u306e\u5404\u53f7\u306b\u63b2\u3052\u308b\u91d1\u984d\u306e\u5408\u8a08\u984d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00\u3000\uff08\u7701\u7565\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e8c \u3000\u305d\u306e\u5e74\u4e2d\u306e\u96d1\u6240\u5f97\uff08\u4e2d\u7565\uff09\u306b\u4fc2\u308b\u7dcf\u53ce\u5165\u91d1\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d<\/p>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u300c\u4ed6\u306e\u6240\u5f97\u533a\u5206\u300d\u304b\u3089\u3053\u307c\u308c\u308b\u3068\u300c\u4e00\u6642\u6240\u5f97\u300d\u306b\u5165\u308a\u3001\u3055\u3089\u306b\u300c\u4e00\u6642\u6240\u5f97\u300d\u304b\u3089\u3053\u307c\u308c\u308b\u3068\u300c\u96d1\u6240\u5f97\u300d\u306b\u5165\u308b\u69cb\u9020\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/fukayomi2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-20995\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/fukayomi2-1.png\" alt=\"\" width=\"600\" height=\"237\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/fukayomi2-1.png 1000w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/fukayomi2-1-300x118.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p>\u305d\u3057\u3066\u3001\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u3001\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u5fc5\u8981\u7d4c\u8cbb\u304c\u63a7\u9664\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u3053\u3053\u3067\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u3092\u3044\u3046\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-bottom: 3px;\"><strong>\u6240\u5f97\u7a0e\u6cd537\u6761\u300a\u5fc5\u8981\u7d4c\u8cbb\u300b\uff11\u9805<\/strong><\/p>\n<p style=\"padding-left: 10px;\"><strong>\u3000<\/strong>\u305d\u306e\u5e74\u5206\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u3001\u4e8b\u696d\u6240\u5f97\u306e\u91d1\u984d\u53c8\u306f\u96d1\u6240\u5f97\u306e\u91d1\u984d\uff08\u4e2d\u7565\uff09\u306e\u8a08\u7b97\u4e0a\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u3079\u304d\u91d1\u984d\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u3053\u308c\u3089\u306e\u6240\u5f97\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u4fc2\u308b\u58f2\u4e0a\u539f\u4fa1\u305d\u306e\u4ed6\u5f53\u8a72\u7dcf\u53ce\u5165\u91d1\u984d\u3092\u5f97\u308b\u305f\u3081\u76f4\u63a5\u306b\u8981\u3057\u305f\u8cbb\u7528\u306e\u984d\u53ca\u3073\u305d\u306e\u5e74\u306b\u304a\u3051\u308b\u8ca9\u58f2\u8cbb\u3001\u4e00\u822c\u7ba1\u7406\u8cbb\u305d\u306e\u4ed6\u3053\u308c\u3089\u306e\u6240\u5f97\u3092\u751f\u305a\u3079\u304d\u696d\u52d9\u306b\u3064\u3044\u3066\u751f\u3058\u305f\u8cbb\u7528\uff08\u4e2d\u7565\uff09\u306e\u984d\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p><strong>\uff08\uff13\uff09\u3000\u6240\u5f97\u6e90\u6cc9\u6027\u306b\u3088\u308b\u5224\u65ad<\/strong><br \/>\n\u4e00\u6642\u6240\u5f97\u3067\u3042\u308b\u304b\u5426\u304b\u306e\u5224\u5b9a\u57fa\u6e96\u306f\u3001\u3057\u3070\u3057\u3070\u6240\u5f97\u6e90\u6cc9\u6027\u306e\u6709\u7121\u306b\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u6240\u5f97\u6e90\u6cc9\u3092\u6709\u3059\u308b\u5834\u5408\u306f\u96d1\u6240\u5f97\u3068\u3057\u3001\u6240\u5f97\u6e90\u6cc9\u3092\u6709\u3057\u306a\u3044\u5834\u5408\u306f\u4e00\u6642\u6240\u5f97\u3068\u3059\u308b\u8003\u3048\u65b9\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5229\u606f\u306e\u5b9a\u3081\u306e\u306a\u3044\u4e00\u6642\u7684\u306a\u8cc7\u91d1\u306e\u8cb8\u4ed8\u3051\u306b\u57fa\u56e0\u3057\u3066\u53d7\u3051\u305f\u5143\u672c\u984d\u3092\u8d85\u3048\u308b\u8b1d\u793c\u91d1\u304c\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u304c\u4e89\u70b9\u3068\u3055\u308c\u305f\u4e8b\u4f8b\u3068\u3057\u3066\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u662d\u548c46\u5e74\uff15\u670821\u65e5\u88c1\u6c7a\uff08\u88c1\u6c7a\u4e8b\u4f8b\u96c62\u53f75\u9801\uff09\u304c\u3042\u308b\u3002<\/p>\n<p>\u540c\u5be9\u5224\u6240\u306f\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#F5F5F5;color:#000000;border-color:#000080;\">\n\t\t<p>\u8acb\u6c42\u4eba\u304c\u4e3b\u5f35\u3059\u308b\u3088\u3046\u306b\u3001\uff08\u4e2d\u7565\uff09\u8cb8\u4ed8\u3051\u304c\u3001C\u8208\u696d\u682a\u5f0f\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u55b6\u696d\u8cc7\u91d1\u3092\u4e00\u6642\u7684\u306b\u63f4\u52a9\u3059\u308b\u76ee\u7684\u3067\u884c\u306a\u3063\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u5229\u606f\u306a\u3044\u3057\u3044\u308f\u3086\u308b\u8b1d\u793c\u91d1\u306b\u3064\u3044\u3066\u306e\u660e\u793a\u306e\u5951\u7d04\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u672c\u4ef6\u3001\u8b1d\u793c\u91d1\u306f\u5b9f\u8cea\u7684\u306b\u5229\u606f\u3068\u3057\u3066\u306e\u610f\u5473\u5408\u304c\u306a\u304b\u3063\u305f\u3068\u306f\u8a8d\u3081\u96e3\u304f\u3001\u6240\u5f97\u6e90\u6cc9\u3092\u6709\u3057\u306a\u3044\u81e8\u6642\u7684\u306a\u6240\u5f97\u3067\u3042\u308b\u4e00\u6642\u6240\u5f97\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u304b\u3089\u3001\u3053\u308c\u3092\u6240\u5f97\u7a0e\u6cd5\u7b2c35\u6761\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u6240\u5f97\u6e90\u6cc9\u3092\u6709\u3059\u308b\u96d1\u6240\u5f97\u3068\u8a8d\u5b9a\u3057\u305f\u539f\u51e6\u5206\u306f\u76f8\u5f53\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3057\u3066\u3001\u4e00\u6642\u6240\u5f97\u8a72\u5f53\u6027\u3092\u5426\u5b9a\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u88c1\u6c7a\u3067\u3001\u4e00\u6642\u6240\u5f97\u3068\u96d1\u6240\u5f97\u3068\u3092\u753b\u3059\u308b\u30e1\u30eb\u30af\u30de\u30fc\u30eb\u304c\u6240\u5f97\u6e90\u6cc9\u306e\u6709\u7121\u306b\u3042\u308b\u3068\u3059\u308b\u3088\u3046\u306b\u3001\u4e00\u6642\u6240\u5f97\u3068\u306f\u6240\u5f97\u6e90\u6cc9\u3092\u6709\u3057\u306a\u3044\u6240\u5f97\u3067\u3042\u308b\u3068\u7406\u89e3\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\uff08\uff14\uff09\u3000\u4e00\u6642\u6240\u5f97\u8a72\u5f53\u6027\u306e\u8ab2\u7a0e\u8981\u4ef6<\/strong><br \/>\n\u6240\u5f97\u7a0e\u6cd534\u6761\uff11\u9805\u306e\u6587\u7406\u306b\u5f93\u3048\u3070\u3001\u4e00\u6642\u6240\u5f97\u306e\u8981\u4ef6\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u5229\u5b50\u6240\u5f97\u3001\u914d\u5f53\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u3001\u7d66\u4e0e\u6240\u5f97\u3001\u9000\u8077\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u53ca\u3073\u8b72\u6e21\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u4e00\u6642\u306e\u6240\u5f97\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u52b4\u52d9\u305d\u306e\u4ed6\u306e\u5f79\u52d9\u53c8\u306f\u8cc7\u7523\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u6027\u8cea\u3092\u6709\u3057\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u3053\u308c\u3089<span style=\"color: #b22222;\">\u3059\u3079\u3066\u304c\u5fc5\u9808\u8981\u4ef6\u3067\u3042\u308b<\/span>\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u306a\u3044\u3057<span style=\"color: #b22222;\">\u2463<\/span>\u306e\u5404\u8981\u4ef6\u304c\u3059\u3079\u3066\u5145\u8db3\u3057\u3066\u521d\u3081\u3066\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u70b9\u3092\u3042\u3089\u304b\u3058\u3081\u5f37\u8abf\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u6240\u6cd534\u2461\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd534\u67612\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u30fb\uff14\u9031\u306b\u63b2\u8f09\u3057\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>\u524d\u56de\u306b\u4e8b\u6848\u306e\u6982\u7565\u3092\u7d39\u4ecb\u3057\u305f\u3068\u304a\u308a\u3001\u99ac\u5238\u53ce\u5165\u304c\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3059\u308bY\uff08\u56fd\u5074\uff09\u3068\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3059\u308bX\uff08\u7d0d\u7a0e\u8005\u5074\uff09\u3068\u306e\u9593\u3067\u4e89\u308f\u308c\u305f\u306e\u3067\u3042\u308b\u304c\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306f\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u306eY\u306e\u4e3b\u5f35\u3092\u59a5\u5f53\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u3002<br \/>\n\u3053\u3053\u3067\u306e\u554f\u984c\u70b9\u306f\u3001\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u3001\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304c\u300c\u305d\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\u300d\u3068\u3055\u308c\u3001\u305d\u306e\u91d1\u984d\u304c\u3001\u300c\u305d\u306e\u53ce\u5165\u3092\u751f\u3058\u305f\u884c\u70ba\u3092\u3059\u308b\u305f\u3081\u3001\u53c8\u306f\u305d\u306e\u53ce\u5165\u3092\u751f\u3058\u305f\u539f\u56e0\u306e\u767a\u751f\u306b\u4f34\u3044\u76f4\u63a5\u8981\u3057\u305f\u91d1\u984d\u306b\u9650\u308b\u300d\u3068\u9650\u5b9a\u3055\u308c\u308b\u3053\u3068\u306b\u3042\u308b\u3002<br \/>\n\u3059\u306a\u308f\u3061\u3001\u4eee\u306b\u3001X\u304c\u4e3b\u5f35\u3059\u308b\u3088\u3046\u306b\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u5fc5\u8981\u7d4c\u8cbb\u304c\u63a7\u9664\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u3053\u308d\u304b\u3089\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u306f\u305a\u308c\u99ac\u5238\u3082\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u3068\u3044\u3046\u5927\u304d\u306a\u9055\u3044\u304c\u751f\u3058\u308b\u306e\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":[190,177,167,181,290],"tags":[361,163,366,519],"backnumber":[1704],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 02:47:00","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/20830"}],"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=20830"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/20830\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=20830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=20830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=20830"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=20830"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=20830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}