{"id":208331,"date":"2020-08-27T10:20:03","date_gmt":"2020-08-27T01:20:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=208331"},"modified":"2020-08-26T11:43:51","modified_gmt":"2020-08-26T02:43:51","slug":"corporation-article-922","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-922\/","title":{"rendered":"\u5c71\u672c\u5b88\u4e4b\u306e\u6cd5\u4eba\u7a0e\u201c\u4e00\u5200\u4e21\u65ad\u201d\u3000\u3010\u7b2c74\u56de\u3011\u300c\u6cd5\u4eba\u7a0e\u4f4e\u7387\u56fd\u306b\u62e0\u70b9\u3092\u79fb\u3059\u7bc0\u7a0e\u3092\u9632\u3050\u65b9\u6cd5\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u5c71\u672c\u5b88\u4e4b<span style=\"font-size: 14px;\">\u306e<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u00a0<span style=\"color: #426579;\">\u201c\u4e00\u5200\u4e21\u65ad\u201d<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c74\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6cd5\u4eba\u7a0e\u4f4e\u7387\u56fd\u306b\u62e0\u70b9\u3092\u79fb\u3059\u7bc0\u7a0e\u3092\u9632\u3050\u65b9\u6cd5\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5c71\u672c\u3000\u5b88\u4e4b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000OECD\u306b\u3088\u308b\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u306e\u67a0\u7d44\u307f\u6848<\/strong><\/h4>\n<p>2015\u5e74\u306e\u7c73\u56fd\u306e\u4ee3\u8868\u7684\u682a\u4fa1\u6307\u6570\u3067\u3042\u308b\uff33\uff06\uff30500\u306e\u69cb\u6210\u4f01\u696d\u306e\u5e02\u5834\u4fa1\u5024\u5272\u5408\u306f\u300c\u6a5f\u68b0\u30fb\u4e0d\u52d5\u7523\u306a\u3069\u306e\u6709\u5f62\u8cc7\u7523\u300d\u304c13\uff05\u3001\u300c\u7121\u5f62\u8cc7\u7523\u300d\u304c87\uff05\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001OECD\u306f\u5de8\u5927\uff29\uff34\u4f01\u696d\u7b49\u3092\u5bfe\u8c61\u3068\u3057\u305f\u3001\u6b21\u306e\uff13\u30b9\u30c6\u30c3\u30d7\u3067\u884c\u3046\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u306e\u67a0\u7d44\u307f\u6848\u306e\u5408\u610f\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7b2c\uff11\u6bb5\u968e<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u4f01\u696d\u306e\u5229\u76ca\u3092\u300c\u4e00\u5b9a\u306e\u7b97\u5b9a\u7387\u300d\u3092\u7528\u3044\u3066\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u7121\u5f62\u8cc7\u7523\u306b\u3088\u308b\u5229\u76ca\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u901a\u5e38\u306e\u5229\u76ca\u306b\u5206\u5272<\/p>\n<p style=\"margin-bottom: -5px; margin-top: -5px; padding-left: 8px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7b2c\uff12\u6bb5\u968e<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u7121\u5f62\u8cc7\u7523\u306b\u3088\u308b\u5229\u76ca\u300d\u3092\u5404\u56fd\u304c\u58f2\u4e0a\u9ad8\u306b\u5fdc\u3058\u3066\u5206\u5272<\/p>\n<p style=\"margin-bottom: -5px; margin-top: -5px; padding-left: 8px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7b2c\uff13\u6bb5\u968e<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u7b2c\uff12\u6bb5\u968e\u3067\u5206\u5272\u3057\u305f\u5229\u76ca\u306b\u5bfe\u3057\u5404\u56fd\u304c\u8ab2\u7a0e<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u300c\u4e00\u5b9a\u306e\u7b97\u5b9a\u7387\u300d\u3092\u3081\u3050\u308b\u5408\u610f\u306f\u304b\u306a\u308a\u96e3\u3057\u304f\u3001\u300c\u58f2\u4e0a\u9ad8\u300d\u306b\u3064\u3044\u3066\u3082\u62e0\u70b9\u3092\u7f6e\u304f\u56fd\u3068\u6d88\u8cbb\u8005\u304c\u3044\u308b\u56fd\u3092\u3081\u3050\u308a\u3001\u3069\u306e\u3088\u3046\u306a\u30eb\u30fc\u30eb\u3065\u304f\u308a\u3092\u3059\u308b\u306e\u304b\u306b\u304a\u3044\u3066\u6ce8\u76ee\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u7c73\u56fd\u306e\u5de8\u5927\uff29\uff34\u4f01\u696d\uff08GAFA\u7b49\uff09\u304c\u6cd5\u4eba\u7a0e\u7387\u306e\u4f4e\u3044\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3084\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30af\u306b\u62e0\u70b9\u3092\u79fb\u3059\u3053\u3068\u306b\u5bfe\u3057\u3066\u3001OECD\u306f\u4e00\u5b9a\u306e\u7b97\u5b9a\u7387\u3067\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u4e0a\u8a18\u306e\u7121\u5f62\u8cc7\u7523\u306b\u3088\u308b\u5229\u76ca\u3092\u58f2\u4e0a\u9ad8\u306b\u5fdc\u3058\u3066\u5206\u5272\u3059\u308b\u6848\u306a\u3069\u3092\u63d0\u51fa\u3057\u307e\u3057\u305f\u304c\u3001\u3044\u307e\u3060\u5408\u610f\u3067\u304d\u306a\u3044\u3067\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u65e5\u672c\u306e\u5834\u5408<\/strong><\/h4>\n<p>\u30b0\u30fc\u30b0\u30eb\u306f\u65e5\u672c\u3067\u306e\u5e83\u544a\u4e8b\u696d\u53ce\u5165\u3092\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba\u306b\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u30012019\u5e7412\u6708\u671f\u304b\u3089\u58f2\u4e0a\u9ad8\u3092\u65e5\u672c\u6cd5\u4eba\u306b\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5343\u8449\u770c\u5185\u306b\u30c7\u30fc\u30bf\u30bb\u30f3\u30bf\u30fc\u3092\u5efa\u8a2d\u3057\u3001\u3053\u308c\u3092\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u3059\u308b\u3068\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u73fe\u5728\u306e\u6cd5\u5f8b\u306b\u3088\u308b\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u6982\u5ff5\u306f\u53e4\u304f\u3001\u6b8b\u5ff5\u3067\u3059\u304c\u307e\u3060\u305d\u306e\u57fa\u6e96\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u3092\u8003\u3048\u3066\u3044\u308b\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30b0\u30fc\u30b0\u30eb\u3068\u540c\u69d8\u306b\u30d5\u30a7\u30a4\u30b9\u30d6\u30c3\u30af\u30b8\u30e3\u30d1\u30f3\uff08\u6771\u4eac\uff09\u306f\u3001\u65e5\u672c\u3067\u306e\u5e83\u544a\u4e8b\u696d\u306e\u58f2\u4e0a\u9ad8\u3092\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u6cd5\u4eba\u306b\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u65e5\u672c\u6cd5\u4eba\u3067\u306e\u8a08\u4e0a\u306b\u5207\u308a\u63db\u3048\u307e\u3059\u3002<\/p>\n<p>\u5de8\u5927\uff29\uff34\u4f01\u696d\u306b\u3088\u308b\u554f\u984c\u3068\u3055\u308c\u3066\u3044\u308b\u624b\u6cd5\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u5de8\u5927\u4e8b\u696d\u306e\u53ce\u76ca\u306e\u6e90\u6cc9\u306f\u3001\u5229\u7528\u8005\u304b\u3089\u96c6\u3081\u305f\u5927\u91cf\u306e\u30c7\u30fc\u30bf\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u300c\u30c7\u30fc\u30bf\u300d\u306f\u300c\u7121\u5f62\u8cc7\u7523\u300d\u3067\u3042\u308a\u3001\u300c\u5de5\u5834\u300d\u306a\u3069\u306e\u6709\u5f62\u8cc7\u7523\u3068\u7570\u306a\u308a\u56fd\u5883\u306b\u95a2\u4fc2\u306a\u304f\u79fb\u8ee2\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u591a\u304f\u306e\u5de8\u5927\uff29\uff34\u4f01\u696d\u304c\u6cd5\u4eba\u7a0e\u7387\u306e\u4f4e\u3044\u56fd\u306b\u30c7\u30fc\u30bf\u3084\u30b7\u30b9\u30c6\u30e0\u3092\u7f6e\u304d\u3001\u5b9f\u969b\u306e\u5229\u7528\u8005\u304c\u3044\u308b\u56fd\u3067\u306f\u8ca9\u58f2\u652f\u63f4\u306e\u307f\u3067\u53ce\u76ca\u3092\u6291\u3048\u308b\u4ed5\u7d44\u307f\u3092\u3068\u3063\u3066\u304d\u305f\u3002<br \/>\n<strong>\u3000<\/strong>\u4f8b\u3048\u3070\u3001\u6c11\u6cca\u5927\u624b\u306e\u30a8\u30a2\u30d3\u30fc\u30a2\u30f3\u30c9\u30d3\u30fc\u3084\u30a2\u30c3\u30d7\u30eb\u306e\u30a2\u30d7\u30ea\u914d\u4fe1\u4e8b\u696d\u306a\u3069\u306f\u30c7\u30fc\u30bf\u7ba1\u7406\u3092\u7a0e\u7387\u306e\u5b89\u3044\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u6cd5\u4eba\uff0812.5\uff05\uff09\u306b\u7f6e\u3044\u3066\u304d\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u5de8\u5927\uff29\uff34\u4f01\u696d\u304c\u793e\u4f1a\u7684\u8cac\u4efb\u3092\u91cd\u8996\u3059\u308b\u65b9\u5411\u306b\u5909\u308f\u3063\u305f\u3068\u3059\u308c\u3070\u8a55\u4fa1\u3057\u305f\u3044\u304c\u3001\u540c\u6642\u306b\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u5b58\u5728\u3067\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5b9a\u3081\u308b\u539f\u5247\u3092\u5909\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n<strong>\u3000<\/strong>OECD\u304c\u7121\u5f62\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u4f9d\u7136\u3068\u3057\u3066\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u614b\u5ea6\u3092\u3068\u3063\u3066\u3044\u308b\u306e\u306f\u3044\u304b\u304c\u306a\u3082\u306e\u304b\u3002<\/p>\n<\/div>\n<p>\u30b0\u30fc\u30b0\u30eb\u3001\u30d5\u30a7\u30a4\u30b9\u30d6\u30c3\u30af\u304c\u65e5\u672c\u306b\u304a\u3044\u3066\u58f2\u4e0a\u9ad8\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u91dd\u3092\u51fa\u3057\u305f\u3053\u3068\u3067\u3001\u4ed6\u306e\u6cd5\u4eba\u304c\u3053\u308c\u306b\u8ffd\u5f93\u3059\u308b\u3068\u554f\u984c\u306f\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u65b9\u91dd\u3068\u3057\u305f\u80cc\u666f\u306b\u306f\u3001\u4f01\u696d\u3068\u3057\u3066\u6301\u7d9a\u7684\u6210\u9577\u3092\u3059\u308b\u305f\u3081\u306b\u793e\u4f1a\u7684\u8cac\u4efb\u306b\u5411\u304d\u5408\u3046\u5fc5\u8981\u304c\u3042\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4eca\u5f8c\u306e\u662f\u6b63\u306b\u95a2\u3059\u308b\u79c1\u898b<\/strong><\/h4>\n<p>\u300cBEPS\uff08\u7a0e\u6e90\u6d78\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u300d\u3068\u547c\u3070\u308c\u308bOECD\u304c\u307e\u3068\u3081\u305f\u884c\u52d5\u8a08\u753b\u3067\u306f\u3001\u4e3b\u306b\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4f01\u696d\u306e\u904e\u5ea6\u306a\u7bc0\u7a0e\u3092\u9632\u3050\u884c\u52d5\u8a08\u753b\u3011<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u56fd\u540c\u58eb\u306e\u5236\u5ea6\u306e\u9055\u3044\u3092\u7a81\u3044\u305f\u7bc0\u7a0e\u7b56\u3092\u7121\u52b9\u306b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u79df\u7a0e\u56de\u907f\u5730\u3078\u306e\u5bfe\u7b56\u3092\u5f37\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u8a8d\u5b9a\u3092\u907f\u3051\u308b\u884c\u70ba\u3092\u9632\u3050<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306e\u60c5\u5831\u3092\u56fd\u5225\u306b\u5831\u544a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d4c\u6e08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3078\u306e\u5bfe\u5fdc\uff08\u672a\u89e3\u6c7a\uff09<\/p>\n<\/div>\n<p>\u73fe\u5b9f\u3068\u3057\u3066\u3001\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306e\u5b58\u5728\u3092\u524d\u63d0\u3068\u3059\u308b\u53e4\u3044\u8003\u3048\u65b9\u3068\u5404\u56fd\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u6b6a\u307f\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u306f\u660e\u3089\u304b\u3067\u3059\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u6307\u6458\u3057\u3066\u3044\u308b\u30b0\u30fc\u30b0\u30eb\u3084\u30d5\u30a7\u30a4\u30b9\u30d6\u30c3\u30af\u3088\u308a\u524d\u306b\u3001\u30a2\u30de\u30be\u30f3\u306f\u65e5\u672c\u6cd5\u4eba\u306b\u58f2\u4e0a\u9ad8\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u91dd\u306b\u8ee2\u63db\u3057\u307e\u3057\u305f\uff082017\u5e74\u30682018\u5e74\u306e\uff12\u5e74\u9593\u3067\u8a08300\u5104\u5186\u5f31\u306e\u6cd5\u4eba\u7a0e\u3092\u7d0d\u4ed8\uff09\u3002<\/p>\n<p>\u305d\u308c\u307e\u3067\uff082014\u5e74\u671f\uff09\u306f\u30a2\u30de\u30be\u30f3\u65e5\u672c\u6cd5\u4eba\u306e\u58f2\u4e0a\u9ad8\u306f316\u5104\u5186\u3001\u6cd5\u4eba\u7a0e\u306f\uff14\u5104\u5186\u3067\u3057\u305f\u304c\u3001\u540c\u671f\u306e\u7c73\u56fd\u6cd5\u4eba\u306e\u65e5\u672c\u4e8b\u696d\u58f2\u4e0a\u9ad8\u306f8,600\u5104\u5186\u3068\u5927\u304d\u306a\u5dee\u7570\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3044\u304b\u306b\u300c\u7bc0\u7a0e\u300d\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u304b\u5206\u304b\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u30a2\u30de\u30be\u30f3\u306e\u65e5\u672c\u3067\u306e\u7d0d\u7a0e\u984d\u304c\u5897\u3048\u305f\u7406\u7531\u306f\u3001\u65e5\u672c\u4e8b\u696d\u3092\u65e5\u672c\u6cd5\u4eba\u304c\u76f4\u63a5\u62c5\u5f53\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3053\u3068\u3067\u3059\uff08\u65e5\u672c\u3067\u306e\u7d0d\u7a0e\u984d\u306f2014\u5e74\u306b\u6bd4\u30792018\u5e74\u306f10\u500d\u8d85\uff09\u3002<\/p>\n<p>\u30a2\u30de\u30be\u30f3\u3001\u30b0\u30fc\u30b0\u30eb\u3001\u30d5\u30a7\u30a4\u30b9\u30d6\u30c3\u30af\u306f\u65e5\u672c\u4e8b\u696d\u306e\u58f2\u4e0a\u9ad8\u3092\u65e5\u672c\u6cd5\u4eba\u306b\u8a08\u4e0a\u3057\u3001\u305d\u308c\u307e\u3067\u306e\u9ad8\u984d\u306a\u7bc0\u7a0e\u3092\u662f\u6b63\u3057\u307e\u3057\u305f\u3002\u5de8\u5927\uff29\uff34\u4f01\u696d\u3068\u3057\u3066\u6b8b\u308b\u306e\u306f\u3001\u30a2\u30c3\u30d7\u30eb\u3001\u30c4\u30a4\u30c3\u30bf\u30fc\u3001\u30a8\u30a2\u30d3\u30fc\u30a2\u30f3\u30c9\u30d3\u30fc\u7b49\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u7a0e\u52d9\u5f53\u5c40\u304c\u662f\u6b63\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u304c\u30c7\u30fc\u30bf\u3092\u65e5\u672c\u306e\u6052\u4e45\u7684\u306a\u8cc7\u7523\u3068\u3057\u3066\u6349\u3048\u3001\u662f\u6b63\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u79c1\u3068\u3057\u3066\u306f\u5f53\u5c40\u306f\u6b21\u306e\u3088\u3046\u306a\u662f\u6b63\u3092\u884c\u3046\u3079\u304d\u3060\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u7d0d\u7a0e\u7fa9\u52d9\u3092\u6539\u3081\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u5bb9\u6613\u306b\u56fd\u5883\u3092\u8d8a\u3048\u3089\u308c\u308b\u30c7\u30fc\u30bf\u3092\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u3057\u3066\u5bb9\u8a8d\u3059\u308b\u624b\u6cd5\u3092\u662f\u6b63\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u7a3c\u3044\u3060\u56fd\u3067\u6b63\u5f53\u306a\u7d0d\u7a0e\u3092\u3059\u308b\u3088\u3046\u306b\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u4f01\u696d\u306f\u6301\u7d9a\u7684\u6210\u9577\u3092\u3059\u308b\u305f\u3081\u306b\u793e\u4f1a\u7684\u8cac\u4efb\u306b\u5411\u304d\u5408\u3046\u3088\u3046\u306b\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u4f01\u696d\u3092\u30c7\u30b8\u30bf\u30eb\u5316\u3059\u308b\u4ee5\u524d\u306b\u7d0d\u7a0e\u306b\u95a2\u3059\u308b\u793e\u4f1a\u7684\u8cac\u4efb\u3092\u679c\u305f\u3059\u3088\u3046\u306b\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u5c71\u672c\u5b88\u4e4b\u306e\u6cd5\u4eba\u7a0e\u201c\u4e00\u5200\u4e21\u65ad\u201d\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>\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306e\u6cd5\u4eba\u7a0e\u7387\u306f12.5\uff05\u3068\u7570\u5e38\u306b\u4f4e\u304f\u3001\u3053\u306e\u3088\u3046\u306a\u4f4e\u7a0e\u7387\u56fd\u306b\u5de8\u5927\uff29\uff34\u4f01\u696d\u306f\u62e0\u70b9\u3092\u79fb\u3057\u3066\u7bc0\u7a0e\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u3046\u3048\u3001\u7a0e\u512a\u9047\u307e\u3067\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u3092EU\u306e\u653f\u7b56\u57f7\u884c\u6a5f\u95a2\u3067\u3042\u308b\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u554f\u984c\u8996\u3057\u3066\u3044\u307e\u3057\u305f\u3002<br 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