{"id":217803,"date":"2020-12-17T10:20:27","date_gmt":"2020-12-17T01:20:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=217803"},"modified":"2020-12-16T16:29:27","modified_gmt":"2020-12-16T07:29:27","slug":"tax-article-399","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-399\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c86\u56de\u3011\u300c\u4ee4\u548c\uff13\u5e74\u5ea6\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u6982\u8981\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c86\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4ee4\u548c\uff13\u5e74\u5ea6\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u6982\u8981\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>12\u670810\u65e5\u3001\u81ea\u6c11\u515a\u53ca\u3073\u516c\u660e\u515a\u306e\u4e21\u515a\u306f\u3001\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/200955.html\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\uff08\u4e0e\u515a\u5927\u7db1\uff09\u3092\u6c7a\u5b9a\u3057\u305f\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3053\u306e\u4e0e\u515a\u5927\u7db1\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6cd5\u4eba\u8ab2\u7a0e<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7814\u7a76\u958b\u767a\u7a0e\u5236<\/strong><\/h4>\n<p>\u6cd5\u4eba\u8ab2\u7a0e\u95a2\u4fc2\u3067\u306f\u3001\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306b\u304a\u3044\u3066\u3001\u9069\u7528\u671f\u9650\u3092\u8fce\u3048\u308b\u63a7\u9664\u7387\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u7b49\u306b\u3064\u3044\u3066\uff12\u5e74\u5ef6\u9577\u3057\u305f\u4e0a\u3001\u63a7\u9664\u7387\u304c\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u5897\u52a0\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u3088\u308a\u9ad8\u3081\u308b\u65b9\u5411\u3067\u898b\u76f4\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u63a7\u9664\u4e0a\u9650\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u308b\uff08\u58f2\u4e0a\u304c\u57fa\u6e96\u5e74\u5ea6\u3088\u308a\uff12\uff05\u4ee5\u4e0a\u6e1b\u5c11\u3057\u3001\u304b\u3064\u3001\u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u57fa\u6e96\u5e74\u5ea6\u3088\u308a\u5897\u52a0\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\uff15\uff05\u4e0a\u4e57\u305b\uff08\u5408\u8a0830\uff05\uff09\uff09\u3002\u307e\u305f\u3001\u3053\u308c\u307e\u3067\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3067\u3042\u3063\u305f\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u958b\u767a\u7b49\u306e\u305f\u3081\u306e\u81ea\u793e\u5229\u7528\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306b\u4fc2\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u3001\u7a0e\u984d\u63a7\u9664\u5bfe\u8c61\u306e\u8a66\u9a13\u7814\u7a76\u8cbb\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7523\u696d\u7af6\u4e89\u529b\u306e\u5f37\u5316\u306b\u8cc7\u3059\u308b\u7a0e\u5236\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u6539\u6b63\u3092\u524d\u63d0\u3068\u3057\u305f\u3001\u4e8b\u696d\u9769\u65b0\u306b\u5411\u3051\u305f\uff13\u3064\u306e\u63aa\u7f6e\u304c\u5275\u8a2d\u3055\u308c\u308b\u3002<\/p>\n<p>\u7b2c\uff11\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\uff08\uff24\uff38\uff09\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3002\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306b\u57fa\u3065\u304f\u4e8b\u696d\u9069\u5fdc\u8a08\u753b\uff08\u4eee\u79f0\uff09\u306e\u8a8d\u5b9a\u3092\u524d\u63d0\u306b\u3001\u305d\u306e\u8a08\u753b\u306b\u57fa\u3065\u304f\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u3092\u65b0\u5897\u8a2d\u3057\u3001\u305d\u308c\u3068\u3068\u3082\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u6a5f\u68b0\u88c5\u7f6e\u30fb\u5668\u5177\u5099\u54c1\u306b\u3064\u3044\u306630\uff05\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\uff13\uff05\uff08\u30b0\u30eb\u30fc\u30d7\u5916\u3068\u306e\u30c7\u30fc\u30bf\u9023\u643a\u306e\u5834\u5408\u306f\uff15\uff05\uff09\u306e\u7a0e\u984d\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u7b2c\uff12\u306f\u3001\u30ab\u30fc\u30dc\u30f3\u30cb\u30e5\u30fc\u30c8\u30e9\u30eb\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3002\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306b\u57fa\u3065\u304f\u4e2d\u9577\u671f\u74b0\u5883\u9069\u5fdc\u8a08\u753b\uff08\u4eee\u79f0\uff09\u306e\u8a8d\u5b9a\u3092\u524d\u63d0\u306b\u3001\u305d\u306e\u8a08\u753b\u306b\u57fa\u3065\u304d\u751f\u7523\u30d7\u30ed\u30bb\u30b9\u3092\u5927\u5e45\u306b\u7701\u30a8\u30cd\u5316\u30fb\u8131\u70ad\u7d20\u5316\u3059\u308b\u305f\u3081\u306e\u6700\u65b0\u306e\u8a2d\u5099\uff08\u6a5f\u68b0\u88c5\u7f6e\u30fb\u5668\u5177\u5099\u54c1\u30fb\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u30fb\u69cb\u7bc9\u7269\uff09\u3092\u53d6\u5f97\u7b49\u3057\u305f\u5834\u5408\u306b\u306f50\uff05\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\uff15\uff05\uff08\u7d4c\u6e08\u6d3b\u52d5\u70ad\u7d20\u751f\u7523\u6027\u306e\u5411\u4e0a\u7387\u304c\u9ad8\u3044\u5834\u5408\u306b\u306f10\uff05\uff09\u306e\u7a0e\u984d\u63a7\u9664\u3001\u8131\u70ad\u7d20\u5316\u3092\u52a0\u901f\u3059\u308b\u88fd\u54c1\u306e\u751f\u7523\u306b\u5c02\u3089\u4f7f\u7528\u3055\u308c\u308b\u8a2d\u5099\u88fd\u9020\uff08\u6a5f\u68b0\u88c5\u7f6e\uff09\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f50\uff05\u306e\u7279\u5225\u511f\u5374\u53c8\u306f10\uff05\u306e\u7a0e\u984d\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u7b2c\uff13\u306f\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u4e0a\u9650\u306e\u7279\u4f8b\u3002\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306b\u57fa\u3065\u304f\u4e8b\u696d\u9069\u5fdc\u8a08\u753b\uff08\u4eee\u79f0\uff09\u306e\u8a8d\u5b9a\u3092\u524d\u63d0\u306b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\uff08\u5c06\u6765\u306e\u6210\u9577\u306b\u5411\u3051\u305f\u6295\u8cc7\uff08\u5358\u7d14\u306a\u7dad\u6301\u30fb\u66f4\u65b0\u6295\u8cc7\u306f\u5bfe\u8c61\u5916\uff09\u8a08\u753b\u3092\u63d0\u51fa\u3057\u3001\u8a08\u753b\u671f\u9593\u5185\u306b\u9054\u6210\u3092\u898b\u8fbc\u3080\u696d\u7e3e\u76ee\u6a19\uff08\uff32\uff2f\uff21\uff15\uff05\u30dd\u30a4\u30f3\u30c8\u5411\u4e0a\u7b49\uff09\u3092\u5b9a\u3081\u308b\u3053\u3068\uff09\u3092\u6e80\u305f\u3059\u3082\u306e\u304c\u3001\u30b3\u30ed\u30ca\u4e0b\u3067\u751f\u3058\u305f\uff08\uff12\u5e74\u9593\uff09\u6b20\u640d\u91d1\u306b\u3064\u304d\u3001\u9ed2\u5b57\u8ee2\u63db\u5f8c\u6700\u5927\uff15\u5e74\u9593\u306b\u308f\u305f\u308a\u3001\u8a08\u753b\u306b\u57fa\u3065\u304f\u6295\u8cc7\u984d\u3092\u9650\u5ea6\u306b\u6700\u5927\u5f53\u671f\u6240\u5f97\u306e100\uff05\u307e\u3067\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u682a\u5f0f\u5bfe\u4fa1\uff2d\uff06\uff21\u306b\u4fc2\u308b\u7e70\u5ef6\u63aa\u7f6e<\/strong><\/h4>\n<p>\u4f1a\u793e\u6cd5\u6539\u6b63\uff08\u4ee4\u548c\uff13\u5e74\uff13\u6708\uff11\u65e5\u65bd\u884c\uff09\u3067\u5275\u8a2d\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u682a\u5f0f\u4ea4\u4ed8\u5236\u5ea6\uff08\u81ea\u793e\u682a\u5f0f\u3092\u5bfe\u4fa1\u3068\u3057\u305f\u5b50\u4f1a\u793e\u5316\uff09\u3092\u524d\u63d0\u306b\u3001\u305d\u308c\u306b\u5fdc\u3058\u305f\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u3064\u3044\u3066\u3001\u8b72\u6e21\u640d\u76ca\u304c\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b\u3002\u5bfe\u4fa1\u306e80\uff05\u306f\u8cb7\u53ce\u4f1a\u793e\u306e\u682a\u5f0f\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308b\u3082\u306e\u306e\u3001\u6b8b\u308a20\uff05\u307e\u3067\u306f\u73fe\u91d1\u7b49\u3067\u3082\u69cb\u308f\u306a\u3044\uff08\u3053\u306e\u5834\u5408\u3001\u81ea\u793e\u682a\u5f0f\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u90e8\u5206\u306e\u8b72\u6e21\u640d\u76ca\u304c\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u8cc3\u4e0a\u3052\u30fb\u751f\u7523\u6027\u5411\u4e0a\u306e\u305f\u3081\u306e\u7a0e\u5236<\/strong><\/h4>\n<p>\u8cc3\u4e0a\u3052\u30fb\u751f\u7523\u6027\u5411\u4e0a\u306e\u305f\u3081\u306e\u7a0e\u5236\uff08\u5927\u4f01\u696d\u5411\u3051\u63aa\u7f6e\uff09\u306f\u3001\u4eca\u56de\u306e\u30b3\u30ed\u30ca\u611f\u67d3\u75c7\u3092\u5f15\u304d\u91d1\u3068\u3057\u3066\u304b\u3064\u3066\u306e\u5c31\u8077\u6c37\u6cb3\u671f\u304c\u518d\u6765\u3059\u308b\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u3001\u65b0\u898f\u63a1\u7528\u8005\uff08\u65b0\u5352\u30fb\u4e2d\u9014\uff09\u306e\u7d66\u4e0e\u7dcf\u984d\u306e\u5897\u52a0\uff08\uff12\uff05\u4ee5\u4e0a\uff09\u306b\u30bf\u30fc\u30b2\u30c3\u30c8\u3092\u7d5e\u3063\u305f\u5236\u5ea6\uff08\u65b0\u898f\u63a1\u7528\u8005\u306e\u7d66\u4e0e\u7dcf\u984d\uff08\u305f\u3060\u3057\u5168\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u7dcf\u984d\u306e\u5bfe\u524d\u5e74\u5ea6\u5897\u52a0\u984d\u304c\u4e0a\u9650\uff09\u306e15\uff05\u306e\u7a0e\u984d\u63a7\u9664\uff09\u306b\u6539\u7d44\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u7279\u4f8b\u63aa\u7f6e<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u7279\u4f8b\u63aa\u7f6e\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\uff08\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u3064\u3044\u306615\uff05\uff09\u3084\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<span style=\"font-size: 12px;\">\uff08\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u3068\u7d71\u5408\uff09<\/span>\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u7b49\u304c\u305d\u308c\u305e\u308c\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8cc7\u6e90\u306e\u96c6\u7d04\u5316\u306b\u8cc7\u3059\u308b\u7a0e\u5236\u304c\u5275\u8a2d\u3055\u308c\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u3088\u308b\u8cb7\u53ce\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u682a\u5f0f\u4fa1\u5024\u306e\u4f4e\u843d\u306b\u3088\u308b\u640d\u5931\u306b\u5099\u3048\u308b\u305f\u3081\u306e\u6e96\u5099\u91d1\uff08\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u306e70\uff05\u4ee5\u4e0b\uff09\u306e\u7a4d\u7acb\u3066\uff08\u7a4d\u7acb\u984d\u306f\u640d\u91d1\u7b97\u5165\u3057\u3001\uff15\u5e74\u5f8c\u304b\u3089\uff15\u5e74\u3067\u5747\u7b49\u53d6\u5d29\u3057\uff09\u3092\u884c\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u7279\u4f8b\uff08\u63a7\u9664\u671f\u959313\u5e74\uff09\u306e\u671f\u9650\u304c\u4ee4\u548c\uff14\u5e7412\u670831\u65e5\u307e\u3067\u306e\u5165\u5c45\uff08\u5951\u7d04\u306f\u3001\u65b0\u7bc9\u306e\u5834\u5408\u306f\u4ee4\u548c\uff12\u5e7410\u6708\u304b\u3089\u4ee4\u548c\uff13\u5e74\uff19\u6708\u672b\u307e\u3067\u306e\u3082\u306e\u3001\u5efa\u58f2\u30fb\u4e2d\u53e4\u30fb\u5897\u6539\u7bc9\u306e\u5834\u5408\u306f\u4ee4\u548c\uff12\u5e7412\u6708\u304b\u3089\u4ee4\u548c\uff13\u5e7411\u6708\u672b\u307e\u3067\u306e\u3082\u306e\uff09\u306b\u5ef6\u9577\u3055\u308c\u3001\u5e8a\u9762\u7a4d\u8981\u4ef6\u306b\u3064\u3044\u3066\u3082\u5408\u8a08\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u8005\u306b\u3064\u3044\u3066\u306f40\u5e73\u7c73\u4ee5\u4e0a\u3068\u3059\u308b\u3002<\/p>\n<p>\u9000\u8077\u6240\u5f97\u306b\u95a2\u3057\u3066\u306f\u3001\u52e4\u7d9a\u5e74\u6570\uff15\u5e74\u4ee5\u4e0b\u306e\u5834\u5408\u306e\u6cd5\u4eba\u5f79\u54e1\u7b49\u4ee5\u5916\u306e\u9000\u8077\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u63a7\u9664\u984d\u30d7\u30e9\u30b9300\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\uff12\u5206\u306e\uff11\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\uff08\u4ee4\u548c\uff14\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\uff09\u3002<\/p>\n<p>\u3053\u306e\u4ed6\u3001\u56fd\u53c8\u306f\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u884c\u3046\u4fdd\u80b2\u305d\u306e\u4ed6\u306e\u5b50\u80b2\u3066\u306b\u5bfe\u3059\u308b\u52a9\u6210\uff08\u30d9\u30d3\u30fc\u30b7\u30c3\u30bf\u30fc\u30fb\u8a8d\u53ef\u5916\u65bd\u8a2d\u306e\u5229\u7528\u6599\u7b49\u306e\u52a9\u6210\u7b49\uff09\u306b\u3064\u3044\u3066\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u8cc7\u7523\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u8cc7\u7523\u8ab2\u7a0e\u3067\u306f\u3001\u307e\u305a\u3001\u571f\u5730\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u3064\u304d\u3001\u4eca\u56de\u306e\u8a55\u4fa1\u66ff\u3048\u306b\u3088\u308a\u672c\u6765\u306f\u8ab2\u7a0e\u6a19\u6e96\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u5168\u3066\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u306b\u9650\u308a\u3001\u4ee4\u548c\uff12\u5e74\u5ea6\u3068\u540c\u984d\u306b\u636e\u3048\u7f6e\u304b\u308c\u308b\u3002<\/p>\n<p>\u6559\u80b2\u8cc7\u91d1\u3001\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u7bc0\u7a0e\u7684\u306a\u5229\u7528\u3092\u9632\u6b62\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u53d7\u8d08\u8005\u304c\u8d08\u4e0e\u8005\u306e\u5b6b\u7b49\u3067\u3042\u308b\u5834\u5408\uff08\u3064\u307e\u308a\u4e16\u4ee3\u3092\u98db\u3070\u3057\u305f\u76f8\u7d9a\uff09\u306e\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u6642\u306e\u6b8b\u9ad8\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u984d\u306e\uff12\u5272\u52a0\u7b97\u306e\u9069\u7528\u7b49\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u4e0a\u3001\uff12\u5e74\u5ef6\u9577\u3068\u306a\u3063\u305f\u3002\u305f\u3060\u3057\u3001\u5229\u7528\u8005\u304c\u6fc0\u6e1b\u3057\u3066\u3044\u308b\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u95a2\u3057\u3066\u306f\u3001\u9069\u7528\u671f\u9650\u306e\u5230\u6765\u6642\u306b\u306f\u300c\u5236\u5ea6\u306e\u5ec3\u6b62\u3082\u542b\u3081\u300d\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u307e\u305f\u6559\u80b2\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u95a2\u3057\u3066\u306f\u3001\u8d08\u4e0e\u8005\u6b7b\u4ea1\u6642\u306e\u6b8b\u984d\u306b\u3064\u3044\u3066\u6b7b\u4ea1\u524d\uff13\u5e74\u306e\u8d08\u4e0e\u306b\u9650\u5b9a\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u8eca\u4f53\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u8eca\u4f53\u8ab2\u7a0e\uff08\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u3001\u81ea\u52d5\u8eca\u7a0e\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\uff09\u306b\u3064\u3044\u3066\u306f\u3001100\u5e74\u306b\u4e00\u5ea6\u3068\u3044\u308f\u308c\u308b\u5927\u8ee2\u63db\u671f\u306b\u3042\u308b\u81ea\u52d5\u8eca\u7523\u696d\u306e\u5b58\u7d9a\u3092\u304b\u3051\u305f\u5bfe\u5fdc\u306b\u300c\u4e00\u5b9a\u671f\u9593\u306e\u7336\u4e88\u300d\u3092\u8a2d\u3051\u308b\u89b3\u70b9\u304b\u3089\u3001\u71c3\u8cbb\u57fa\u6e96\u304c\u4ee4\u548c12\u5e74\u57fa\u6e96\u306b\u5207\u308a\u66ff\u308f\u308b\u3082\u306e\u306e\u3001\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306e\u30a8\u30b3\u30ab\u30fc\u6e1b\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u5168\u4f53\u3068\u3057\u3066\u81ea\u52d5\u8eca\u30e6\u30fc\u30b6\u30fc\u306e\u8ca0\u62c5\u304c\u5897\u3048\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u308b\u3002\u307e\u305f\u3001\u81ea\u52d5\u8eca\u7a0e\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\u306e\u74b0\u5883\u6027\u80fd\u5272\u306e\u81e8\u6642\u7684\u8efd\u6e1b\u63aa\u7f6e\uff08\u7a0e\u7387\uff11\uff05\u5206\u8efd\u6e1b\uff09\u306f\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u7dca\u6025\u7d4c\u6e08\u5bfe\u7b56\u3067\u4ee4\u548c\uff13\u5e74\uff13\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3001\u3055\u3089\u306b\uff19\u30f6\u6708\u5ef6\u9577\u3057\u3001\u540c\u5e7412\u670831\u65e5\u307e\u3067\u306b\u53d6\u5f97\u3057\u305f\u3082\u306e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u7a0e\u52d9\u624b\u7d9a\u306e\u96fb\u5b50\u5316<\/strong><\/h4>\n<p>\u56fd\u30fb\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3092\u901a\u3058\u305f\u30c7\u30b8\u30bf\u30eb\u30ac\u30d0\u30e1\u30f3\u30c8\u306e\u63a8\u9032\u306b\u3088\u308b\u884c\u653f\u624b\u7d9a\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u7b49\u306e\u89b3\u70b9\u304b\u3089\u3001\u7d0d\u7a0e\u74b0\u5883\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u4e00\u6319\u306b\u9032\u3081\u308b\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u304a\u3044\u3066\u3001\u5b9f\u5370\u53ca\u3073\u5370\u9451\u8a3c\u660e\u66f8\u3092\u6c42\u3081\u3066\u3044\u308b\u624b\u7d9a\uff08\u4f8b\u3048\u3070\u3001\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\uff09\u3092\u9664\u304d\u62bc\u5370\u7fa9\u52d9\u304c\u5ec3\u6b62\u3055\u308c\u308b\u3002<\/p>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u5236\u5ea6\u306b\u304a\u3051\u308b\u624b\u7d9a\u304c\u629c\u672c\u7684\u306b\u7c21\u7d20\u5316\u3055\u308c\u308b\uff08\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u5236\u5ea6\u306e\u5ec3\u6b62\u3001\u8a02\u6b63\u5c65\u6b74\u3084\u691c\u7d22\u6a5f\u80fd\u304c\u306a\u304f\u3066\u3082\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3042\u308c\u3070\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u53ef\u80fd\uff09\u3002\u30c8\u30ec\u30fc\u30b5\u30d3\u30ea\u30c6\u30a3\uff08\u8ffd\u8de1\u53ef\u80fd\u6027\uff09\u306e\u78ba\u4fdd\u3055\u308c\u305f\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8a18\u9332\u3055\u308c\u4e8b\u9805\u306b\u95a2\u3057\u751f\u3058\u305f\u7533\u544a\u6f0f\u308c\u306b\u8ab2\u3055\u308c\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u984d\u3092\u7533\u544a\u6f0f\u308c\u306b\u4fc2\u308b\u7a0e\u984d\u306e\uff15\uff05\u5206\u8efd\u6e1b\u3059\u308b\u3002<\/p>\n<p>\u5730\u65b9\u7a0e\u306b\u304a\u3044\u3066\u3082\u3001\u5730\u65b9\u7a0e\u5171\u901a\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\u306e\u5bfe\u8c61\u7a0e\u76ee\u306b\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e\u30fb\u81ea\u52d5\u8eca\u7a0e\u7a2e\u5225\u5272\u30fb\u8efd\u81ea\u52d5\u8eca\u7a0e\u7a2e\u5225\u5272\u304c\u8ffd\u52a0\u3055\u308c\uff08\u4ee4\u548c\uff15\u5e74\u5ea6\u5206\u4ee5\u5f8c\uff09\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u4fc2\u308b\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u901a\u77e5\uff08\u7d0d\u7a0e\u7fa9\u52d9\u8005\u7528\uff09\u306e\u96fb\u5b50\u7684\u9001\u4ed8\u3082\u53ef\u80fd\u3068\u306a\u308b\uff08\u4ee4\u548c\uff16\u5e74\u5ea6\u4ee5\u5f8c\u306e\u5e74\u5ea6\u5206\u306e\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\uff09\u3002<\/p>\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\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\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>12\u670810\u65e5\u3001\u81ea\u6c11\u515a\u53ca\u3073\u516c\u660e\u515a\u306e\u4e21\u515a\u306f\u3001\u300c\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\uff08\u4e0e\u515a\u5927\u7db1\uff09\u3092\u6c7a\u5b9a\u3057\u305f\u3002<br \/>\n\u4ee5\u4e0b\u3067\u306f\u3053\u306e\u4e0e\u515a\u5927\u7db1\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n","protected":false},"author":10505,"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":[511,515,411,396,494,160,450,339,483,709,454,402,510,417],"backnumber":[2075],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 11:45:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/217803"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=217803"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/217803\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=217803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=217803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=217803"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=217803"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=217803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}