{"id":215395,"date":"2020-11-19T10:10:11","date_gmt":"2020-11-19T01:10:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=215395"},"modified":"2020-11-18T13:53:40","modified_gmt":"2020-11-18T04:53:40","slug":"tax-effects-article-81","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-81\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c17\u56de\u3011\u300c\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u7a0e\u52b9\u679c\u4f1a\u8a08<span style=\"font-size: 18px;\">\u3092<\/span>\u5b66\u3076<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 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style=\"margin-left: 15px; text-indent: 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3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u672a\u5b9f\u73fe\u5229\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u58f2\u5374\u5143\u306e\u9023\u7d50\u4f1a\u793e\u306b\u304a\u3044\u3066\u58f2\u5374\u5e74\u5ea6\u306b\u7d0d\u4ed8\u3057\u305f\u5f53\u8a72\u672a\u5b9f\u73fe\u5229\u76ca\u306b\u4fc2\u308b\u7a0e\u91d1\u306e\u984d\u3092\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u8a08\u4e0a\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001\u5f53\u8a72\u672a\u5b9f\u73fe\u5229\u76ca\u306e\u5b9f\u73fe\u306b\u5fdc\u3058\u3066\u53d6\u308a\u5d29\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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#4682b4;\">\u2463<\/span>\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u5bfe\u8c61\u3068\u306a\u308b\u5f53\u8a72\u672a\u5b9f\u73fe\u5229\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u984d\u306f\u3001\u58f2\u5374\u5143\u306e\u9023\u7d50\u4f1a\u793e\u306e\u58f2\u5374\u5e74\u5ea6\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u984d\u3092\u4e0a\u9650\u3068\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd139\u9805\uff5e141\u9805\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong><span style=\"color: #4682b4;\">\uff08\uff12\uff09<\/span>\u3000\u672a\u5b9f\u73fe<span style=\"border-bottom: double 3px #333399;\">\u640d\u5931<\/span>\u306e\u6d88\u53bb<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u672a\u5b9f\u73fe\u640d\u5931\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u58f2\u5374\u5143\u306e\u9023\u7d50\u4f1a\u793e\u306b\u304a\u3044\u3066\u58f2\u5374\u5e74\u5ea6\u306b\u8efd\u6e1b\u3055\u308c\u305f\u5f53\u8a72\u672a\u5b9f\u73fe\u640d\u5931\u306b\u4fc2\u308b\u7a0e\u91d1\u306e\u984d\u3092\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u8a08\u4e0a\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u3001\u5f53\u8a72\u672a\u5b9f\u73fe\u640d\u5931\u306e\u5b9f\u73fe\u306b\u5fdc\u3058\u3066\u53d6\u308a\u5d29\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u672a\u5b9f\u73fe\u640d\u5931\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u4e0a\u5bfe\u8c61\u3068\u306a\u308b\u5f53\u8a72\u672a\u5b9f\u73fe\u640d\u5931\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u58f2\u5374\u5143\u306e\u9023\u7d50\u4f1a\u793e\u306e\u58f2\u5374\u5e74\u5ea6\u306b\u304a\u3051\u308b\u5f53\u8a72\u672a\u5b9f\u73fe\u640d\u5931\u306b\u4fc2\u308b\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u3092\u7b97\u5165\u3059\u308b\u524d\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u984d\u3092\u4e0a\u9650\u3068\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd139\u9805\uff5e141\u9805\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u95a2\u3059\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b\u7a0e\u7387<\/strong><\/h4>\n<p>\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u95a2\u3059\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b\u7a0e\u7387\u306f\u3001\u7e70\u5ef6\u6cd5\u304c\u63a1\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u672a\u5b9f\u73fe\u640d\u76ca\u304c\u767a\u751f\u3057\u305f\u58f2\u5374\u5143\u306e\u9023\u7d50\u4f1a\u793e\u306b\u9069\u7528\u3055\u308c\u305f\u7a0e\u7387\u306b\u3088\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd137\u9805\uff09\u3002<\/p>\n<p>\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd138\u9805\uff09\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\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306f\u3001\u8cfc\u5165\u5074\u306e\u9023\u7d50\u4f1a\u793e\u306e\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u304c\u3001\u5f53\u8a72\u9023\u7d50\u4f1a\u793e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u306e\u8a08\u7b97\u306b\u306f\u5f71\u97ff\u3055\u305b\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u58f2\u5374\u5143\u306e\u9023\u7d50\u4f1a\u793e\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\u304c\u5909\u66f4\u3055\u308c\u3066\u3082\u3001\u58f2\u5374\u5143\u306e\u9023\u7d50\u4f1a\u793e\u306b\u304a\u3044\u3066\u58f2\u5374\u5e74\u5ea6\u306b\u672a\u5b9f\u73fe\u640d\u76ca\uff08\u8cc7\u7523\u306b\u4fc2\u308b\u58f2\u5374\u640d\u76ca\uff09\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5f53\u8a72\u7a0e\u7387\u306e\u5909\u66f4\u306b\u4f34\u3046\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u984d\u306e\u898b\u76f4\u3057\u306f\u884c\u308f\u306a\u3044\u3002<\/p>\n<\/div>\n\u307e\u305f\u3001\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4f34\u3044\u7a0e\u7387\u7b49\u304c\u5909\u66f4\u3055\u308c\u3066\u3082\u4fee\u6b63\u3057\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd56\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u8a08\u7b97\u4f8b<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u306e\u300c\u8a2d\u4f8b\uff17\uff0d\uff11\u300d\u3092\u53c2\u8003\u306b\u3001\u672a\u5b9f\u73fe\u5229\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u793a\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\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=\"text-align: center;\"><strong>\u3008\u524d\u63d0\u6761\u4ef6\u3009<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\uff33\u793e\u306f\u3001\uff30\u793e\u306e\u5b50\u4f1a\u793e\u3067\u3042\u308b\uff08100\uff05\u3092\u4fdd\u6709\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\uff30\u793e\u53ca\u3073\uff33\u793e\u306e\u6c7a\u7b97\u65e5\u306f\u3001\uff13\u670831\u65e5\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000X1\u5e74\uff13\u6708\u671f\u306b\uff33\u793e\u306f\u3001\uff30\u793e\u306b\u88fd\u54c1\uff21\u30921,000\u3067\u8ca9\u58f2\u3057\u305f\u3002\u5f53\u8a72\u88fd\u54c1\u306e\u58f2\u4e0a\u539f\u4fa1\u306f600\u3067\u3042\u308b\uff08\u3059\u306a\u308f\u3061\u3001\u58f2\u5374\u76ca\u306f400\uff09\u3002\uff30\u793e\u306f\u3001X1\u5e74\uff13\u6708\u671f\u306e\u671f\u672b\u306b\u304a\u3044\u3066\u5f53\u8a72\u88fd\u54c1\uff21\u3092\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u4fdd\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000X1\u5e74\uff13\u6708\u671f\u306b\u304a\u3051\u308b\uff33\u793e\u306e\u8ab2\u7a0e\u6240\u5f97\u306f800\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\uff30\u793e\u53ca\u3073\uff33\u793e\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f\u3001\u305d\u308c\u305e\u308c30\uff05\u300120\uff05\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300aX1\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406\uff08\u9023\u7d50\u4fee\u6b63\u4ed5\u8a33\uff09\u300b<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u9023\u7d50\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u9ad8\u306e\u6d88\u53bb\u53ca\u3073\u672a\u5b9f\u73fe\u5229\u76ca\u306e\u6d88\u53bb<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-215400\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/zeikoka-ac17-1.png\" alt=\"\" width=\"450\" height=\"66\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/zeikoka-ac17-1.png 815w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/zeikoka-ac17-1-300x44.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u672a\u5b9f\u73fe\u5229\u76ca\u306e\u6d88\u53bb\u306b\u4f34\u3046\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-215402\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/zeikoka-ac17-2.png\" alt=\"\" width=\"450\" height=\"37\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/zeikoka-ac17-2.png 813w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/zeikoka-ac17-2-300x24.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\u30fb<\/span>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u752380 \uff1d \u672a\u5b9f\u73fe\u5229\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570400 \u00d7 \uff33\u793e\uff08\u58f2\u5374\u5143\uff09\u306e\u58f2\u5374\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738720\uff05\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd137\u9805\uff09<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\u30fb<\/span>X1\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u8a08\u4e0a\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u58f2\u5374\u5143\u3067\u3042\u308b\uff33\u793e\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\u304c\u5c06\u6765\u5909\u66f4\u3055\u308c\u3066\u3082\u898b\u76f4\u3057\u306f\u884c\u308f\u306a\u3044\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd56\u9805\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\u30fb<\/span>X1\u5e74\uff13\u6708\u671f\u4ee5\u964d\u3001\u305d\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u3092\u884c\u308f\u306a\u3044\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd35\u9805\uff09\u3002<\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918b.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918a.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c22\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/spe-tanki_1-1.pdf\" target=\"_blank\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c28\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2018\/2018-0216.html\" target=\"_blank\">\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_05.pdf\" target=\"_blank\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_03.pdf\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_07.pdf\" target=\"_blank\">\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/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\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\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>\u4f8b\u3048\u3070\u3001\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u9593\u3067\u8cc7\u7523\u306e\u58f2\u8cb7\u304c\u884c\u308f\u308c\u3001\u8cfc\u5165\u3057\u305f\u4f1a\u793e\u3067\u306f\u8cc7\u7523\u3068\u3057\u3066\u4fdd\u6709\u3057\u305f\u307e\u307e\u3067\u3042\u308a\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u306e\u5916\u90e8\u306b\u306f\u58f2\u5374\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u5f53\u8a72\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u4f1a\u793e\u3067\u767a\u751f\u3057\u305f\u640d\u76ca\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u672a\u5b9f\u73fe\u640d\u76ca\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,257,167,182,290,232],"tags":[373],"backnumber":[2071],"series":[794],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 09:39:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/215395"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=215395"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/215395\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=215395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=215395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=215395"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=215395"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=215395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}