{"id":20845,"date":"2013-07-25T10:13:07","date_gmt":"2013-07-25T01:13:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=20845"},"modified":"2014-02-07T18:27:11","modified_gmt":"2014-02-07T09:27:11","slug":"tax-article-33","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-33\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301015\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e\uff11\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301015\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e\uff11<\/strong><strong style=\"font-size: 1em;\">\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u81ea\u7531\u304c\u4e18\u7523\u80fd\u77ed\u671f\u5927\u5b66\u5c02\u4efb\u8b1b\u5e2b<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p><span style=\"font-size: 11px;\">\uff08\u524d\u56de\u306f<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301014\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff17\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-31\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff09<\/span><\/p>\n<h4><strong>\uff11\u3000\u6cd5\u4ee4\u7528\u8a9e\u306e\u610f\u7fa9<\/strong><\/h4>\n<p>\u4eca\u56de\u3088\u308a\u7ae0\u3092\u65b0\u305f\u306b\u3057\u3001\u6cd5\u4ee4\u7528\u8a9e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u300c\u6cd5\u4ee4\u7528\u8a9e\u300d\u3068\u4e00\u53e3\u306b\u8a00\u3063\u3066\u3082\u69d8\u3005\u3042\u308b\u3002\u7acb\u6cd5\u6280\u8853\u7684\u306a\u8868\u73fe\u306e\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u308b\u6cd5\u5f8b\u5c02\u9580\u306e\u7528\u8a9e\u3067\u3001\u300c\u7acb\u6cd5\u6280\u8853\u7528\u8a9e\u300d\u3068\u3082\u3044\u308f\u308c\u308b\u3082\u306e\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u7279\u5b9a\u306e\u610f\u5473\u5185\u5bb9\u3092\u6301\u3064\u7528\u8a9e\u3067\u6cd5\u5f8b\u4e0a\u4e00\u5b9a\u306e\u610f\u7fa9\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\uff08\u3053\u306e\u610f\u7fa9\u306e\u4e0e\u3048\u3089\u308c\u65b9\u3082\u3001\u6cd5\u4ee4\u306b\u3088\u308a\u5b9a\u7fa9\u4ed8\u3051\u304c\u306a\u3055\u305b\u3066\u3044\u308b\u5834\u5408\u3068\u6163\u7fd2\u3084\u5224\u4f8b\u7b49\u306b\u3088\u308a\u610f\u5473\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u3068\u304c\u3042\u308b\uff09\u3082\u306e\u304c\u3042\u308b\u3002<\/p>\n<p>\u524d\u8005\u306e\u4f8b\u3068\u3057\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306b\u7d39\u4ecb\u3057\u305f<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301010\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff13\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-23\/\" target=\"_blank\">\u300c\u53c8\u306f\u300d\u3068\u300c\u82e5\u3057\u304f\u306f\u300d<\/a>\u3001<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301011\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff14\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-24\/\" target=\"_blank\">\u300c\u53ca\u3073\u300d\u3068\u300c\u4e26\u3073\u306b\u300d<\/a>\u3001<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301013\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff16\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-28\/\" target=\"_blank\">\u300c\u8005\u300d\u3068\u300c\u7269\u300d\u300c\u3082\u306e\u300d<\/a>\u3001<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301013\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff16\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-28\/\" target=\"_blank\">\u300c\u5834\u5408\u300d\u3068\u300c\u3068\u304d\u300d\u300c\u6642\u300d<\/a>\u3001\u300c\u305d\u306e\u4ed6\u300d\u3068\u300c\u305d\u306e\u4ed6\u306e\u300d\u304c\u305d\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u7acb\u6cd5\u6280\u8853\u7528\u8a9e\u306f\u3001\u2460\u610f\u5473\u306e\u9055\u3044\u306e\u660e\u78ba\u5316\u3001\u2461\u6761\u6587\u69cb\u9020\u306e\u660e\u78ba\u5316\u3001\u2462\u8868\u73fe\u306e\u7c21\u7565\u5316\u3001\u2463\u6761\u6587\u76f8\u4e92\u9593\u306e\u95a2\u4fc2\u306e\u660e\u78ba\u5316\u7b49\u306e\u305f\u3081\u306b\u3001\u9577\u3044\u9593\u4f7f\u3044\u306a\u3089\u3055\u308c\u3066\u304d\u305f\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u7acb\u6cd5\u6280\u8853\u7528\u8a9e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u610f\u5473\u3084\u4f7f\u3044\u65b9\u3092\u5b9a\u3081\u305f\u6cd5\u4ee4\u306a\u3069\u306f\u306a\u304f\u3001\u3082\u3063\u3071\u3089\u9577\u5e74\u306e\u6163\u7fd2\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u4f7f\u3044\u65b9\u304c\u5b9a\u7740\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3001\u5f8c\u8005\u306e\u4f8b\u3092\u4e00\u3064\u6319\u3052\u308b\u3002<!--more--><\/p>\n<p>\u4f8b\u3048\u3070\u300c\u89aa\u65cf\u300d\u3068\u3044\u3046\u8a00\u8449\u306f\u4e00\u822c\u793e\u4f1a\u3067\u3082\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u6cd5\u4ee4\u4e0a\u306f\u6c11\u6cd5\u7b2c725\u6761\u306b\u304a\u3044\u3066\u300c\u6b21\u306b\u63b2\u3052\u308b\u8005\u306f\u3001\u89aa\u65cf\u3068\u3059\u308b\u3002 \u2460\u516d\u89aa\u7b49\u5185\u306e\u8840\u65cf\u3001\u2461\u914d\u5076\u8005\u3001\u2462\u4e09\u89aa\u7b49\u5185\u306e\u59fb\u65cf\u300d\u3068\u5b9a\u7fa9\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6c11\u6cd5\u4ee5\u5916\u306e\u6cd5\u5f8b\u306b\u304a\u3044\u3066\u3082\u3001\u901a\u5e38\u3053\u306e\u610f\u7fa9\u3067\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u72ed\u7fa9\u306b\u306f\u7acb\u6cd5\u6280\u8853\u7528\u8a9e\u3068\u3082\u3044\u308f\u308c\u308b\u524d\u8005\u3092\u6cd5\u4ee4\u7528\u8a9e\u3068\u3044\u3044\u3001\u5f8c\u8005\u306e\u3088\u3046\u306a\u3082\u306e\u306f\u6cd5\u5f8b\u7528\u8a9e\u3067\u306f\u3042\u308b\u304c\u6cd5\u4ee4\u7528\u8a9e\u306b\u306f\u542b\u3081\u306a\u3044\u8003\u3048\u65b9\u3082\u3042\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u524d\u8005\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u300c\u305d\u306e\u4ed6\u300d\u3068\u300c\u305d\u306e\u4ed6\u306e\u300d<\/strong><\/h4>\n<p>\u307e\u305a\u306f\u3001\u3053\u308c\u307e\u3067\u306b\u7d39\u4ecb\u3057\u305f\u3082\u306e\u306e\u4e2d\u304b\u3089\u3001\u8a73\u7d30\u306f\u5f8c\u8ff0\u3059\u308b\u3068\u3057\u305f\u300c\u305d\u306e\u4ed6\u300d\u3068\u300c\u305d\u306e\u4ed6\u306e\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002\u5148\u306b\u300c\u300c\uff21\u3001\uff22\u305d\u306e\u4ed6\uff23\u300d\u3068\u7570\u306a\u308a\u300c\uff21\u3001\uff22\u305d\u306e\u4ed6\u306e\uff23\u300d\u306e\u5834\u5408\u306f\u3001\uff21\uff22\u306f\uff23\u306e\u4f8b\u793a\u3068\u3055\u308c\u3001\u5185\u5bb9\u7684\u306b\uff23\u306b\u542b\u307e\u308c\u308b\u3002\u300d\u3068\u8a18\u3057\u305f\uff08<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u3010\uff19\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff12\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-22\/\" target=\"_blank\">\u7b2c\uff19\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3092\u8a73\u3057\u304f\u898b\u3066\u307f\u308b\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u53d6\u308a\u4e0a\u3052\u305f\u300c\u53c8\u306f\u300d\u3068\u300c\u82e5\u3057\u304f\u306f\u300d\u3001\u300c\u53ca\u3073\u300d\u3068\u300c\u4e26\u3073\u306b\u300d\u3001\u300c\u8005\u300d\u3068\u300c\u7269\u300d\u300c\u3082\u306e\u300d\u3001\u300c\u5834\u5408\u300d\u3068\u300c\u3068\u304d\u300d\u300c\u6642\u300d\u306f\u3001\u3044\u305a\u308c\u3082\u65e5\u5e38\u7528\u8a9e\u3068\u3057\u3066\u306f\u7279\u306b\u533a\u5225\u3059\u308b\u3053\u3068\u306a\u304f\u4f7f\u308f\u308c\u3066\u3044\u308b\uff08\u305f\u3060\u3057\u300c\u8005\u300d\u3068\u300c\u7269\u300d\u306f\u4f7f\u3044\u5206\u3051\u3089\u308c\u3066\u3044\u3088\u3046\uff09\u3082\u306e\u3067\u3082\u3001\u6cd5\u4ee4\u7528\u8a9e\u3068\u3057\u3066\u306f\u660e\u78ba\u306b\u610f\u8b58\u3057\u3066\u4f7f\u3044\u5206\u3051\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c\u305d\u306e\u4ed6\u300d\u3068\u300c\u305d\u306e\u4ed6\u306e\u300d\u3082\u540c\u69d8\u3067\u3042\u308a\u3001\u65e5\u5e38\u7528\u8a9e\u3068\u3057\u3066\u3082\u3088\u304f\u4f7f\u308f\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u5834\u5408\u306b\u7279\u306b\u610f\u5473\u306e\u4e0a\u3067\u9055\u3044\u3092\u610f\u8b58\u3057\u3066\u4f7f\u308f\u308c\u3066\u3044\u308b\u3068\u306f\u601d\u308f\u308c\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u300c\u306e\u300d\u304c\u4ed8\u304f\u304b\u4ed8\u304b\u306a\u3044\u304b\u3060\u3051\u306e\u9055\u3044\u3067\u3001\u6cd5\u4ee4\u4e0a\u306f\u5927\u304d\u304f\u610f\u5473\u304c\u7570\u306a\u308b\u3002<\/p>\n<p>\u307e\u305a\u3001\u300c\u305d\u306e\u4ed6\u306e\u300d\u306f\u3001\u901a\u5e38\u3001\u524d\u306b\u7f6e\u304b\u308c\u305f\u540d\u8a5e\u53c8\u306f\u540d\u8a5e\u53e5\u304c\u3001\u5f8c\u306b\u7d9a\u304f\u4e00\u5c64\u610f\u5473\u5185\u5bb9\u306e\u5e83\u3044\u8a00\u8449\u306e\u4e00\u90e8\u3092\u306a\u3059\u3082\u306e\u3068\u3057\u3066\u3001\u305d\u306e\u4e2d\u306b\u5305\u542b\u3055\u308c\u308b\u5834\u5408\u306b\u7528\u3044\u3089\u308c\u308b\u3002\u3053\u308c\u3092\u300c<strong>\u5305\u62ec\u7684\u4f8b\u793a<\/strong>\u300d\u3068\u3044\u3046\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff12\u6761\u7b2c\uff11\u9805\u7b2c16\u53f7\u306f\u300c\u68da\u5378\u8cc7\u7523\u300d\u306e\u5b9a\u7fa9\u898f\u5b9a\u3067\u3042\u308b\u304c\u3001\u305d\u3053\u306b\u306f\u300c\u4e8b\u696d\u6240\u5f97\u3092\u751f\u305a\u3079\u304d\u4e8b\u696d\u306b\u4fc2\u308b\u5546\u54c1\u3001\u88fd\u54c1\u3001\u534a\u88fd\u54c1\u3001\u4ed5\u639b\u54c1\u3001\u539f\u6750\u6599<span style=\"color: #ff0000;\">\u305d\u306e\u4ed6\u306e<\/span>\u8cc7\u7523\uff08\u6709\u4fa1\u8a3c\u5238\u53ca\u3073\u5c71\u6797\u3092\u9664\u304f\u3002\uff09\u3067\u68da\u5378\u3057\u3092\u3059\u3079\u304d\u3082\u306e\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u300d \u3068\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u300c\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u300d\u306e\u524d\u306b\u3042\u308b\u5546\u54c1\u3001\u88fd\u54c1\u3001\u534a\u88fd\u54c1\u3001\u4ed5\u639b\u54c1\u3001\u539f\u6750\u6599\u3082\u8cc7\u7523\u306e\u4f8b\u3067\u3042\u308a\u3001\u8cc7\u7523\u306b\u5305\u542b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3001\u300c\u305d\u306e\u4ed6\u300d\u306f\u3001\u3053\u306e\u8a00\u8449\u306e\u524d\u5f8c\u306e\u8a9e\u53e5\u304c\u72ec\u7acb\u3057\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u304c\u3001\u4e00\u5fdc\u3001\u5225\u500b\u306e\u6982\u5ff5\u3068\u3057\u3066\u4e26\u5217\u7684\u306b\u4e26\u3079\u308b\u5834\u5408\u306b\u4f7f\u308f\u308c\u308b\u3002\u3053\u308c\u3092\u300c<strong>\u4e26\u5217\u7684\u4f8b\u793a<\/strong>\u300d\u3068\u3044\u3046\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff12\u6761\u7b2c\uff11\u980530\u53f7\u30a4\u306b\u5be1\u5a66\u306e\u5b9a\u7fa9\u3068\u3057\u3066\u300c\u592b\u3068\u6b7b\u5225\u3057\u3001\u82e5\u3057\u304f\u306f\u592b\u3068\u96e2\u5a5a\u3057\u305f\u5f8c\u5a5a\u59fb\u3092\u3057\u3066\u3044\u306a\u3044\u8005\u53c8\u306f\u592b\u306e\u751f\u6b7b\u306e\u660e\u3089\u304b\u3067\u306a\u3044\u8005\u3067\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u306e\u3046\u3061\u3001\u6276\u990a\u89aa\u65cf<span style=\"color: #ff0000;\">\u305d\u306e\u4ed6<\/span>\u305d\u306e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u3067\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u3092\u6709\u3059\u308b\u3082\u306e\u300d\u3068\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u4e2d\u306e\u300c\u6276\u990a\u89aa\u65cf\u305d\u306e\u4ed6\u305d\u306e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u300d\u306e\u300c\u305d\u306e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u300d\u306f\u3001\u524d\u306e\u300c\u6276\u990a\u89aa\u65cf\u300d\u3068\u306f\u5225\u306e\u6982\u5ff5\u306e\u3082\u306e\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3082\u3046\u4e00\u3064\u5225\u306e\u4f8b\u3092\u6319\u3052\u308b\u3002<\/p>\n<p>\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c11\u6761\u306f\u3001\u300c\u56fd\u7a0e\u5e81\u9577\u5b98\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u3001\u56fd\u7a0e\u5c40\u9577\u3001\u7a0e\u52d9\u7f72\u9577\u53c8\u306f\u7a0e\u95a2\u9577\u306f\u3001\u707d\u5bb3<span style=\"color: #ff0000;\">\u305d\u306e\u4ed6<\/span>\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u57fa\u3065\u304f\u7533\u544a\u3001\u7533\u8acb\u3001\u8acb\u6c42\u3001\u5c4a\u51fa<span style=\"color: #ff0000;\">\u305d\u306e\u4ed6<\/span>\u66f8\u985e\u306e\u63d0\u51fa\u3001\u7d0d\u4ed8\u53c8\u306f\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u671f\u9650\u307e\u3067\u306b\u3053\u308c\u3089\u306e\u884c\u70ba\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u3001\u305d\u306e\u7406\u7531\u306e\u3084\u3093\u3060\u65e5\u304b\u3089\uff12\u6708\u4ee5\u5185\u306b\u9650\u308a\u3001\u5f53\u8a72\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u300d\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u4e2d\u306b\u306f\u300c\u305d\u306e\u4ed6\u300d\u304c\uff12\u7b87\u6240\u51fa\u3066\u304f\u308b\u3002<\/p>\n<p>\u6700\u521d\u306e\u300c\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u3067\u3042\u308b\u304c\u3001\uff62\u707d\u5bb3\u300d\u3068\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u3068\u306f\u5225\u500b\u306e\u4e8b\u60c5\u3067\u3042\u308a\u3001\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u3068\u306f\u707d\u5bb3\u4ee5\u5916\u306e\u4e8b\u60c5\u3092\u6307\u3059\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6b21\u306e\u300c\u7533\u544a\u3001\u7533\u8acb\u3001\u8acb\u6c42\u3001\u5c4a\u51fa\u305d\u306e\u4ed6\u66f8\u985e\u306e\u63d0\u51fa\u300d\u306b\u304a\u3044\u3066\u306e\u300c\u66f8\u985e\u306e\u63d0\u51fa\u300d\u306f\u3001\u524d\u306b\u3042\u308b\u300c\u7533\u544a\u300d\u300c\u7533\u8acb\u300d\u300c\u8acb\u6c42\u300d\u300c\u5c4a\u51fa\u300d\u3068\u306f\u7570\u306a\u308b\u66f8\u985e\u306e\u63d0\u51fa\u3092\u6307\u3059\u3053\u3068\u306b\u306a\u308b\u3002\u305f\u3060\u3057\u300c\u7533\u544a\u300d\u300c\u7533\u8acb\u300d\u300c\u8acb\u6c42\u300d\u300c\u5c4a\u51fa\u300d\u3082\u3059\u3079\u3066\u901a\u5e38\u306f\u66f8\u985e\u63d0\u51fa\u3092\u3082\u3063\u3066\u884c\u3046\u306e\u3067\u3042\u308b\u304b\u3089\u66f8\u985e\u306e\u63d0\u51fa\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u3053\u3053\u306b\u304a\u3044\u3066\u306f\u300c\u305d\u306e\u4ed6\u306e\u300d\u3068\u3057\u305f\u5834\u5408\u3068\u5927\u5dee\u306a\u3044\u3088\u3046\u306b\u601d\u3048\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7d9a\u304f\u300c\u53c8\u306f\u300d\u304c\u3069\u3046\u4fc2\u308b\u304b\u3067\u3042\u308b\u304c\u3001\u300c\u7533\u544a\u300d\u300c\u7533\u8acb\u300d\u300c\u8acb\u6c42\u300d\u300c\u5c4a\u51fa\u300d\u304c\u300c\u66f8\u985e\u306e\u63d0\u51fa\u300d\u306b\u542b\u307e\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u300c\u300c\u66f8\u985e\u306e\u63d0\u51fa\u300d\u3001\u300c\u7d0d\u4ed8\u300d\u53c8\u306f\u300c\u5fb4\u53ce\u300d\u300d\u304c\u300c\uff21\u3001\uff22\u53c8\u306f\uff23\u300d\u306e\u69cb\u9020\u306b\u306a\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u6587\u8a00\u306b\u5fe0\u5b9f\u306b\u5f93\u3048\u3070\u300c\u305d\u306e\u4ed6\u66f8\u985e\u306e\u63d0\u51fa\u300d\u306f\u300c\u7533\u544a\u300d\u300c\u7533\u8acb\u300d\u300c\u8acb\u6c42\u300d\u300c\u5c4a\u51fa\u300d\u3068\u4e26\u5217\u7684\u306a\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u300c\u300c\u7533\u544a\u300d\u3001\u300c\u7533\u8acb\u300d\u3001\u300c\u8acb\u6c42\u300d\u3001\u300c\u5c4a\u51fa\u300d\u3001\u300c\u305d\u306e\u4ed6\u66f8\u985e\u306e\u63d0\u51fa\u300d\u3001\u300c\u7d0d\u4ed8\u300d\u53c8\u306f\u300c\u5fb4\u53ce\u300d\u300d\u3068\u3044\u3046\u300c\uff21\u3001\uff22\u3001\uff23\u3001\uff24\u3001\uff25\u3001\uff26\u53c8\u306f\uff27\u300d\u306e\u69cb\u9020\u3068\u306a\u308a\u3001\u3053\u308c\u306b\u5f8c\u7d9a\u3059\u308b\u300c\u306b\u95a2\u3059\u308b\u671f\u9650\u300d\u304c\u7e4b\u304c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u73fe\u5728\u3001\u4f8b\u3048\u3070\u300c\u7533\u544a\u300d\u306b\u304a\u3044\u3066\u306f\u96fb\u5b50\u7533\u544a\u3068\u3044\u3063\u305f\u66f8\u985e\u63d0\u51fa\u4ee5\u5916\u306e\u65b9\u6cd5\u3082\u3042\u308b\u305f\u3081\u3001\u5fc5\u305a\u3057\u3082\u300c\u7533\u544a\u300d\u306f\u300c\u66f8\u985e\u306e\u63d0\u51fa\u300d\u306b\u542b\u307e\u308c\u306a\u3044\u3068\u8003\u3048\u308c\u3070\u3001\u3053\u308c\u306f\u3084\u306f\u308a\u300c\u305d\u306e\u4ed6\u306e\u300d\u3067\u306f\u306a\u304f\u300c\u305d\u306e\u4ed6\u300d\u3068\u3059\u3079\u304d\u6761\u6587\u3067\u3042\u308a\u3001\u300c\uff21\u3001\uff22\u3001\uff23\u3001\uff24\u3001\uff25\u3001\uff26\u53c8\u306f\uff27\u300d\u306e\u69cb\u9020\u3068\u6349\u3048\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4eca\u56de\u3088\u308a\u7ae0\u3092\u65b0\u305f\u306b\u3057\u3001\u6cd5\u4ee4\u7528\u8a9e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u300c\u6cd5\u4ee4\u7528\u8a9e\u300d\u3068\u4e00\u53e3\u306b\u8a00\u3063\u3066\u3082\u69d8\u3005\u3042\u308b\u3002\u7acb\u6cd5\u6280\u8853\u7684\u306a\u8868\u73fe\u306e\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u308b\u6cd5\u5f8b\u5c02\u9580\u306e\u7528\u8a9e\u3067\u3001\u300c\u7acb\u6cd5\u6280\u8853\u7528\u8a9e\u300d\u3068\u3082\u3044\u308f\u308c\u308b\u3082\u306e\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u7279\u5b9a\u306e\u610f\u5473\u5185\u5bb9\u3092\u6301\u3064\u7528\u8a9e\u3067\u6cd5\u5f8b\u4e0a\u4e00\u5b9a\u306e\u610f\u7fa9\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\uff08\u3053\u306e\u610f\u7fa9\u306e\u4e0e\u3048\u3089\u308c\u65b9\u3082\u3001\u6cd5\u4ee4\u306b\u3088\u308a\u5b9a\u7fa9\u4ed8\u3051\u304c\u306a\u3055\u305b\u3066\u3044\u308b\u5834\u5408\u3068\u6163\u7fd2\u3084\u5224\u4f8b\u7b49\u306b\u3088\u308a\u610f\u5473\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u3068\u304c\u3042\u308b\uff09\u3082\u306e\u304c\u3042\u308b\u3002<br \/>\n\u524d\u8005\u306e\u4f8b\u3068\u3057\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306b\u7d39\u4ecb\u3057\u305f\u300c\u53c8\u306f\u300d\u3068\u300c\u82e5\u3057\u304f\u306f\u300d\u3001\u300c\u53ca\u3073\u300d\u3068\u300c\u4e26\u3073\u306b\u300d\u3001\u300c\u8005\u300d\u3068\u300c\u7269\u300d\u300c\u3082\u306e\u300d\u3001\u300c\u5834\u5408\u300d\u3068\u300c\u3068\u304d\u300d\u300c\u6642\u300d\u3001\u300c\u305d\u306e\u4ed6\u300d\u3068\u300c\u305d\u306e\u4ed6\u306e\u300d\u304c\u305d\u3046\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[163,366],"backnumber":[1704],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 16:36:37","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/20845"}],"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=20845"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/20845\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=20845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=20845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=20845"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=20845"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=20845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}