{"id":208697,"date":"2020-10-15T10:13:56","date_gmt":"2020-10-15T01:13:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=208697"},"modified":"2022-04-20T14:11:16","modified_gmt":"2022-04-20T05:11:16","slug":"corporation-article-943","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-943\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c39\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96<span style=\"font-size: 18px;\">\u3068<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12<span style=\"font-size: 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href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-938\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c40\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-949\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"padding: 10px; border: 3px double #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3008\u66f4\u306a\u308b\u691c\u8a0e\u3009<\/span><br 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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>\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u6210\uff18\u5e74\u306e\u7a0e\u5236\u8abf\u67fb\u4f1a\u6cd5\u4eba\u8ab2\u7a0e\u5c0f\u59d4\u54e1\u4f1a\u5831\u544a\u306b\u304a\u3044\u3066\u3001\u300c\u5f15\u5f53\u91d1\u306f\u3001\u5177\u4f53\u7684\u306b\u50b5\u52d9\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u8cbb\u7528\u53c8\u306f\u640d\u5931\u306e\u898b\u7a4d\u308a\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5e38\u306b\u305d\u306e\u898b\u7a4d\u308a\u304c\u9069\u6b63\u306a\u3082\u306e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u554f\u984c\u3068\u306a\u308b\u3002\u516c\u5e73\u6027\u3001\u660e\u78ba\u6027\u3068\u3044\u3046\u8ab2\u7a0e\u4e0a\u306e\u8981\u8acb\u304b\u3089\u306f\u3001\u305d\u3046\u3057\u305f\u4e0d\u78ba\u5b9f\u306a\u8cbb\u7528\u53c8\u306f\u640d\u5931\u306e\u898b\u7a4d\u308a\u8a08\u4e0a\u306f\u6975\u529b\u6291\u5236\u3059\u3079\u304d\u3067\u3042\u308b\u300d\u3001\u300c\u5ec3\u6b62\u3092\u542b\u3081\u629c\u672c\u7684\u306a\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u304c\u9069\u5f53\u300d\u3068\u306e\u6307\u6458\u304c\u3055\u308c<\/span>\u3001\u305d\u306e\u5f8c\u3001\u5e73\u621010\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u88fd\u54c1\u4fdd\u8a3c\u7b49\u5f15\u5f53\u91d1\u53ca\u3073\u8cde\u4e0e\u5f15\u5f53\u91d1\u306e\u5ec3\u6b62\u3001\u7279\u5225\u4fee\u7e55\u5f15\u5f53\u91d1\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u5316\u53ca\u3073\u9000\u8077\u7d66\u4e0e\u5f15\u5f53\u91d1\u306e\u7e2e\u6e1b\u304c\u884c\u308f\u308c\u3001\u5e73\u621014\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u9000\u8077\u7d66\u4e0e\u5f15\u5f53\u91d1\u304c\u5ec3\u6b62\u3055\u308c\u3001\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u8cb8\u5012\u5f15\u5f53\u91d1\u304c\u7e2e\u6e1b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u540c\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u305f\u6cd5\u4eba\u306f\u8cb7\u623b\u3057\u7279\u7d04\u304c\u4ed8\u3055\u308c\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u8cb7\u623b\u3057\u306b\u3088\u308b\u8fd4\u91d1\u306e\u898b\u8fbc\u307f\u984d\u3092\u53ce\u76ca\u306e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u3092\u640d\u91d1\u7d4c\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u3092<span style=\"text-decoration: underline;\">\u5951\u6a5f\u3068\u3057\u3066<\/span>\u3001\u4e0a\u8a18\u6cd5\u4eba\u8ab2\u7a0e\u5c0f\u59d4\u54e1\u4f1a\u5831\u544a\u3092\u8e0f\u307e\u3048\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u5236\u5ea6\u3092\u5ec3\u6b62\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: right;\">\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0265-0354.pdf#page=8\" target=\"_blank\">\u8ca1\u52d9\u7701\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f272\u9801<\/a><\/span><\/p>\n<p>\u307e\u305f\u3001\u53c2\u8003\u3068\u3057\u3066\u3001<a title=\"\u8846\u8b70\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.shugiin.go.jp\/internet\/itdb_kaigiroku.nsf\/html\/kaigiroku\/009519620180223004.htm#p_honbun\" target=\"_blank\">\u5e73\u621030\u5e74\uff12\u670823\u65e5\u306e\u8846\u8b70\u9662\u8ca1\u52d9\u91d1\u878d\u59d4\u54e1\u4f1a<\/a>\u306b\u304a\u3044\u3066\u3001\u661f\u91ce\u6b21\u5f66\u4e3b\u7a0e\u5c40\u9577\uff08\u5f53\u6642\uff09\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u306b\u300c\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u3068\u3044\u3046\u6761\u9805\u304c\u3042\u308a\u307e\u3057\u305f\u3051\u308c\u3069\u3082\u3001\u3053\u308c\u304c\u524a\u9664\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u7406\u7531\u3092\u78ba\u8a8d\u3055\u305b\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u300d\u3068\u3044\u3046\u8cea\u554f\u306b\u7b54\u3048\u308b\u5f62\u3067\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_06_02.htm\" target=\"_blank\">\u6cd5\u57fa\u901a\uff19\uff0d\uff16\uff0d\uff14<\/a>\uff09\u3002\u305d\u306e\u8da3\u65e8\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180530\/index.htm\" target=\"_blank\">\u5e73\u621030\u5e74\uff15\u670830\u65e5\u4ed8\u8ab2\u6cd5\uff12\uff0d\uff18\u307b\u304b\uff12\u8ab2\u5171\u540c\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u8da3\u65e8\u8aac\u660e<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180530\/pdf\/%EF%BC%92%EF%BC%B5.pdf#page=2\" target=\"_blank\">104\u9801<\/a>\u53c2\u7167\uff09\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><span style=\"text-decoration: underline;\">\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u7279\u7d04\u306b\u3088\u308b\u640d\u5931\u306e\u898b\u8fbc\u984d\u3068\u3057\u3066\u3001\u53ce\u76ca\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u58f2\u8cb7\u5229\u76ca\u306e\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u640d\u91d1\u5f15\u5f53\u3066\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u304c\u3001\u305d\u308c\u306f\u305d\u306e\u8ca9\u58f2\u306b\u3088\u3063\u3066\u5b9f\u73fe\u3057\u3066\u3044\u308b\u58f2\u8cb7\u5dee\u76ca\u306e\u7bc4\u56f2\u5185\u3067\u306e\u5f15\u5f53\u3066\u306b\u3068\u3069\u307e\u308a\u3001\u8cb7\u623b\u3057\u306b\u3088\u308b\u8fd4\u54c1\u5546\u54c1\u306e\u539f\u4fa1\u90e8\u5206\u306b\u3064\u3044\u3066\u306e\u640d\u91d1\u5f15\u5f53\u3066\u3092\u8a8d\u3081\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u6708\u520a\u8a8c\u3001\u9031\u520a\u8a8c\u7b49\u306e\u96d1\u8a8c\u304c\u8fd4\u54c1\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u306f\u304f\u305a\u7d19\u3068\u3057\u3066\u306e\u4fa1\u5024\u3060\u3051\u304c\u3042\u308b\u306b\u3059\u304e\u305a\u3001\u305d\u3057\u3066\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u8a55\u4fa1\u6e1b\u3092\u3059\u308b\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u96d1\u8a8c\u304c\u73fe\u5b9f\u306b\u8fd4\u54c1\u3055\u308c\u306a\u3051\u308c\u3070\u305d\u306e\u8a55\u4fa1\u640d\u306e\u8a08\u4e0a\u3082\u4e8b\u5b9f\u4e0a\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u52d8\u5b9a\u3092\u8a2d\u3051\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u96d1\u8a8c\u306e\u51fa\u7248\u696d\u3092\u55b6\u3080\u6cd5\u4eba\u304c\u3001\u305d\u306e\u96d1\u8a8c\u306e\u8ca9\u58f2\u306b\u95a2\u3057\u3001\u305d\u306e\u53d6\u6b21\u696d\u8005\u53c8\u306f\u8ca9\u58f2\u696d\u8005\u3068\u306e\u9593\u306b\u3001\u5e97\u982d\u58f2\u308c\u6b8b\u308a\u54c1\u306b\u4fc2\u308b\u58f2\u639b\u91d1\u306b\u5bfe\u5fdc\u3059\u308b\u50b5\u52d9\u3092\u514d\u9664\u3059\u308b\u3053\u3068\u53ca\u3073\u305d\u306e\u5e97\u982d\u58f2\u308c\u6b8b\u308a\u54c1\u3092\u81ea\u5df1\u306b\u5e30\u5c5e\u3055\u305b\u308b\u3053\u3068\u3092\u5185\u5bb9\u3068\u3059\u308b\u7279\u7d04\u3092\u7d50\u3093\u3067\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e97\u982d\u58f2\u308c\u6b8b\u308a\u54c1\u306b\u4fc2\u308b\u58f2\u639b\u91d1\u306b\u3064\u3044\u3066\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u8fd4\u54c1\u50b5\u6a29\u7279\u5225\u52d8\u5b9a\u306b\u7e70\u308a\u5165\u308c\u3066\u8cb8\u5012\u308c\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u304d\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"text-decoration: underline;\">\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u5ec3\u6b62\u3055\u308c\u305f\u304c\u3001\u672c\u901a\u9054\u306b\u3064\u3044\u3066\u306f\u640d\u5931\u306e\u5f15\u5f53\u3066\u3092\u8a8d\u3081\u3066\u3044\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u7279\u5b9a\u306e\u696d\u7a2e\u306b\u304a\u3051\u308b\u7279\u5225\u306a\u7279\u7d04\u304c\u7d50\u3070\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u5b9f\u614b\u3092\u8e0f\u307e\u3048\u3066\u5b9f\u8cea\u7684\u306b\u306f\u8cb8\u5012\u308c\u304c\u751f\u3058\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3066\u640d\u5931\u3092\u8a8d\u3081\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u5f93\u6765\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5f8c\u3082\u540c\u69d8\u3068\u306a\u308b\u65e8\u3092\u660e\u3089\u304b\u306b\u3057<\/span>\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u306e\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u5236\u5ea6\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u3092\u3001\u672c\u901a\u9054\u306b\u304a\u3044\u3066\u6539\u3081\u3066\u5b9a\u3081\u308b\u3053\u3068\u3068\u3057\u305f\u3002<\/p>\n<p style=\"text-align: right;\">\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u901a\u9054\u306e\u3088\u3046\u306a\u53d6\u6271\u3044\u3092\u6cd5\u4ee4\u3067\u306f\u306a\u3044\u901a\u9054\u9650\u308a\u3067\u8a8d\u3081\u308b\u3053\u3068\u306f\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306b\u62b5\u89e6\u3057\u306a\u3044\u306e\u304b\u3001\u4e0a\u8a18\u901a\u9054\u9069\u7528\u306e\u524d\u63d0\u3068\u306a\u308b\u7279\u7d04\u3084\u696d\u754c\u7279\u6709\u306e\u6163\u884c\u53c8\u306f\u4e8b\u60c5\u306b\u7167\u3089\u3057\u3066\u3001\u691c\u8a0e\u3059\u308b\u4f59\u5730\u306f\u6b8b\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u901a\u9054\u306b\u3064\u3044\u3066\u3001\u58f2\u4e0a\u984d\u306e\u8abf\u6574\u52d8\u5b9a\u3067\u3042\u308b\u70b9\u3067\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u4e0a\u306e\u8abf\u6574\u8981\u7d20\u3068\u306a\u308a\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\u3068\u306e\u8abf\u6574\u306f\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3001\u53ca\u3073\u5ec3\u6b62\u3059\u308b\u3068\u306a\u308b\u3068\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u5ec3\u6b62\u3068\u7570\u306a\u308a\u3001\u9031\u520a\u8a8c\u7b49\u3092\u767a\u884c\u3059\u308b\u51fa\u7248\u696d\u754c\u3078\u306e\u5f71\u97ff\u304c\u5927\u304d\u3044\u3053\u3068\u3092\u8003\u616e\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3046\u898b\u89e3\u304c\u793a\u3055\u308c\u3066\u3044\u308b\uff08\u85e4\u66f2\u6b66\u7f8e\u300e\u53ce\u76ca\u8a8d\u8b58\u306e\u7a0e\u52d9\u300f106\u9801\uff08\u4e2d\u592e\u7d4c\u6e08\u793e2018\uff09\u53c2\u7167\uff09\u3002<\/p>\n<p>&nbsp;<\/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\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd522\u2462\u4e00\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\uff11\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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 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