{"id":220355,"date":"2021-02-04T10:09:00","date_gmt":"2021-02-04T01:09:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=220355"},"modified":"2021-02-03T11:24:52","modified_gmt":"2021-02-03T02:24:52","slug":"reading-276","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reading-276\/","title":{"rendered":"\u3008\u5c0f\u8aac\u3009\u300e\u6240\u5f97\u8ab2\u7a0e\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f\u3000\u3010\u7b2c41\u8a71\u3011\u300c\u62bc\u5370\u7fa9\u52d9\u306e\u898b\u76f4\u3057\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #00a381;\"><strong>\u3008\u5c0f\u8aac\u3009<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u300e<span style=\"color: #b22222;\">\u6240\u5f97\u8ab2\u7a0e<\/span>\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c41\u8a71\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u62bc\u5370\u7fa9\u52d9\u306e\u898b\u76f4\u3057\u300d<\/strong><\/h4>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-162487\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/01\/shotoku-bumon41-1.png\" alt=\"\" width=\"436\" height=\"350\" \/><\/p>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<\/span><strong style=\"text-align: right;\">\u516b\u30c3\u5c3e\u3000\u9806\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u5927\u4e08\u592b\u304b\u306a\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u773c\u93e1\u3092\u5916\u3057\u3066\u3001\u602a\u8a1d\u305d\u3046\u306b\u3001\u673a\u4e0a\u306b\u958b\u304b\u308c\u305f\u3001\u5206\u539a\u3044\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/20201221taikou.pdf\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u306e\u518a\u5b50\u3092\u898b\u3064\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u4f55\u304c\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306e\u6301\u3063\u3066\u3044\u308b\u518a\u5b50\u3092\u8997\u304d\u306a\u304c\u3089\u3001\u5c0b\u306d\u308b\u3002<!--more--><\/p>\n<p>\u300c\u3053\u308c\u3060\u3088\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/20201221taikou.pdf#page=95\" target=\"_blank\">\u5927\u7db195\u9801<\/a>\u306e\u300c\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u300d\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u300c\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306b\u304a\u3051\u308b\u62bc\u5370\u7fa9\u52d9\u306e\u898b\u76f4\u3057\u300d\u306e\u9805\u76ee\u3092\u6307\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;\">\u63d0\u51fa\u8005\u7b49\u306e\u62bc\u5370\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u6b21\u306b\u63b2\u3052\u308b\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u3092\u9664\u304d\u3001\u62bc\u5370\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u307b\u304b\u3001\u6240\u7528\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u53ca\u3073\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e\u306e\u3046\u3061\u3001\u5b9f\u5370\u306e\u62bc\u5370\u53ca\u3073\u5370\u9451\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u3092\u6c42\u3081\u3066\u3044\u308b\u66f8\u985e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u306b\u304a\u3051\u308b\u6dfb\u4ed8\u66f8\u985e\u306e\u3046\u3061\u8ca1\u7523\u306e\u5206\u5272\u306e\u5354\u8b70\u306b\u95a2\u3059\u308b\u66f8\u985e<\/p>\n<\/div>\n<p>\u300c\u3068\u3044\u3046\u3053\u3068\u306f\u30fb\u30fb\u30fb\u7d0d\u7a0e\u8005\u304b\u3089\u63d0\u51fa\u3055\u308c\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306f\u3001\u62bc\u5370\u306e\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u30fb\u30fb\u30fb\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u304b\u3089\u518a\u5b50\u3092\u53d7\u3051\u53d6\u308a\u3001\u5927\u7db1\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p>\u300c\u305d\u3046\u306a\u308b\u306a\u30fb\u30fb\u30fb\u79c1\u306a\u3093\u304b\u30fb\u30fb\u30fb\u7d0d\u7a0e\u8005\u304c\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u62bc\u5370\u3059\u308b\u306e\u306f\u30fb\u30fb\u30fb\u5f53\u7136\u306e\u3053\u3068\u3060\u3068\u8003\u3048\u3066\u3044\u305f\u304b\u3089\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u673a\u306e\u4e0a\u306b\u3042\u308b\u300c\u7a0e\u52d9\u516d\u6cd5\u300d\u3092\u624b\u306b\u53d6\u308a\u3001\u56fd\u7a0e\u901a\u5247\u6cd5124\u6761\u306e\u30da\u30fc\u30b8\u3092\u3081\u304f\u308b\u3002<\/p>\n<p>\u300c\u3048\u3048\u3063\u3068\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5124\u6761\u3067\u306f\u30fb\u30fb\u30fb\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u57fa\u3065\u304d\u7a0e\u52d9\u7f72\u9577\u305d\u306e\u4ed6\u306e\u884c\u653f\u6a5f\u95a2\u306e\u9577\u53c8\u306f\u305d\u306e\u8077\u54e1\u306b\u7533\u544a\u66f8\u3001\u7533\u8acb\u66f8\u3001\u5c4a\u51fa\u66f8\u3001\u8abf\u66f8\u305d\u306e\u4ed6\u306e\u66f8\u985e\u3092\u300e\u7a0e\u52d9\u66f8\u985e\u300f\u3068\u3044\u3044\u3001\u540c\u6761\uff12\u9805\u3067\u3001\u300e\u7a0e\u52d9\u66f8\u985e\u300f\u306b\u3064\u3044\u3066\u306f\u3001\u62bc\u5370\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u56fd\u7a0e\u901a\u5247\u6cd5124\u6761\uff12\u9805\u3092\u8aad\u307f\u4e0a\u3052\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=\"margin-bottom: 3px;\">\u7a0e\u52d9\u66f8\u985e\u306b\u306f\u3001\u6b21\u306e\u5404\u53f7\u306b\u63b2\u3052\u308b\u5834\u5408\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u5f53\u8a72\u5404\u53f7\u306b\u5b9a\u3081\u308b\u8005\u304c\u62bc\u5370\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00\u3000\u5f53\u8a72\u7a0e\u52d9\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u8005\u304c\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u3000\u3000\u5f53\u8a72\u6cd5\u4eba\u306e\u4ee3\u8868\u8005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e8c\u3000\u7d0d\u7a0e\u7ba1\u7406\u4eba\u53c8\u306f\u4ee3\u7406\u4eba\u306b\u3088\u3063\u3066\u5f53\u8a72\u7a0e\u52d9\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u3000\u3000\u5f53\u8a72\u7d0d\u7a0e\u7ba1\u7406\u4eba\u53c8\u306f\u4ee3\u7406\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e09\u3000\u4e0d\u670d\u7533\u7acb\u4eba\u304c\u7dcf\u4ee3\u3092\u901a\u3058\u3066\u5f53\u8a72\u7a0e\u52d9\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u3000\u3000\u5f53\u8a72\u7dcf\u4ee3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u56db\u3000\u524d\u4e09\u53f7\u306b\u63b2\u3052\u308b\u5834\u5408\u4ee5\u5916\u306e\u5834\u5408\u3000\u3000\u5f53\u8a72\u7a0e\u52d9\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u8005<\/p>\n<\/div>\n<p>\u300c\u30fb\u30fb\u30fb\u7d0d\u7a0e\u8005\u304c\u7a0e\u52d9\u66f8\u985e\u306b\u8a18\u540d\u3001\u62bc\u5370\u3092\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u305d\u306e\u66f8\u985e\u304c\u771f\u6b63\u306b\u4f5c\u6210\u3055\u308c\u305f\u3053\u3068\u3092\u793a\u3059\u4e0a\u3067\u5f53\u7136\u306b\u8981\u6c42\u3055\u308c\u308b\u3053\u3068\u3067\u3042\u3063\u3066\u30fb\u30fb\u30fb\u6cd5\u5f8b\u4e91\u3005\u4ee5\u524d\u306b\u3001\u793e\u4f1a\u5e38\u8b58\u3060\u3068\u601d\u3046\u306e\u3060\u304c\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u4e0d\u6e80\u305d\u3046\u306b\u3064\u3076\u3084\u304f\u3002<\/p>\n<p>\u300c\u305f\u3060\u30fb\u30fb\u30fb\u96fb\u5b50\u7533\u544a\u3067\u306f\u3001\u62bc\u5370\u306f\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3088\u306d\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306e\u69d8\u5b50\u3092\u4f3a\u3044\u306a\u304c\u3089\u8a71\u3059\u3002<\/p>\n<p>\u300c\u3082\u3063\u3068\u3082\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u3001\u672c\u4eba\u8a8d\u8a3c\u306e\u305f\u3081\u306b\u3001\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u3068\u6697\u8a3c\u756a\u53f7\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u30fb\u30fb\u30fb\u3053\u308c\u306e\u65b9\u304c\u62bc\u5370\u3088\u308a\u3082\u4fe1\u6191\u6027\u306f\u9ad8\u3044\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u4ed8\u3051\u52a0\u3048\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u78ba\u304b\u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u62bc\u5370\u306f\u4e09\u6587\u5224\u3067\u3082\u304b\u307e\u308f\u306a\u3044\u304b\u3089\u30fb\u30fb\u30fb\u305d\u306e\u66f8\u985e\u304c\u672c\u4eba\u306b\u3088\u3063\u3066\u4f5c\u6210\u3055\u308c\u305f\u771f\u6027\u306a\u3082\u306e\u304b\u3069\u3046\u304b\u30fb\u30fb\u30fb\u308f\u304b\u3089\u306a\u3044\u304c\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u82e6\u7b11\u3059\u308b\u3002<\/p>\n<p>\u300c\u3068\u3053\u308d\u3067\u3001\u4eca\u56de\u306e\u6539\u6b63\u306e\u304d\u3063\u304b\u3051\u3060\u3068\u601d\u3046\u306e\u3067\u3059\u304c\u3001<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www8.cao.go.jp\/kisei-kaikaku\/\" target=\"_blank\">\u898f\u5236\u6539\u9769\u63a8\u9032\u4f1a<\/a>\u304c\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u611f\u67d3\u62e1\u5927\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3001\u307e\u305f\u3001\u30c7\u30b8\u30bf\u30eb\u6642\u4ee3\u3092\u898b\u636e\u3048\u305f\u30c7\u30b8\u30bf\u30eb\u30ac\u30d0\u30e1\u30f3\u30c8\u306e\u5b9f\u73fe\u306e\u305f\u3081\u306b\u3001\u300e<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www8.cao.go.jp\/kisei-kaikaku\/kisei\/meeting\/committee\/20200622\/200622honkaigi03.pdf\" target=\"_blank\">\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u66f8\u9762\u4e3b\u7fa9\u3001\u62bc\u5370\u539f\u5247\u3001\u5bfe\u9762\u4e3b\u7fa9\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\uff08\u518d\u691c\u8a0e\u4f9d\u983c\uff09<\/a>\u300f\uff08\u4ee4\u548c\uff12\u5e74\uff15\u670822\u65e5\uff09\u3092\u300e\u5404\u5e9c\u7701\u898f\u5236\u6539\u9769\u62c5\u5f53\u300f\u306b\u63d0\u51fa\u3057\u3066\u3044\u3066\u30fb\u30fb\u30fb\u305d\u306e\u4e2d\u3067\u30fb\u30fb\u30fb\u62bc\u5370\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u8da3\u65e8\u3068\u305d\u308c\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u304c\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u81ea\u5e2d\u306e\u30d1\u30bd\u30b3\u30f3\u3067\u8cc7\u6599\u3092\u691c\u7d22\u3057\u3066\u3044\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=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u672c\u4eba\u78ba\u8a8d\uff08\u6587\u66f8\u4f5c\u6210\u8005\u306e\u771f\u6b63\u6027\u62c5\u4fdd\uff09\u3002\u3053\u306e\u5834\u5408\u3001\u672c\u4eba\u78ba\u8a8d\u306e\u305f\u3081\u306e\u624b\u6cd5\u306f\u4ed6\u306b\u3082\u591a\u6570\u3042\u308b\u4e0a\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u7279\u306b\u5b9f\u5370\u306b\u3088\u308b\u62bc\u5370\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u672c\u4eba\u78ba\u8a8d\u3068\u3057\u3066\u306e\u52b9\u679c\u306f\u5927\u304d\u304f\u306a\u3044<\/span>\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u6587\u66f8\u4f5c\u6210\u306e\u771f\u610f\u306e\u78ba\u8a8d\u3002\u3053\u306e\u5834\u5408\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u672c\u4eba\u78ba\u8a8d\u304c\u306a\u3055\u308c\u308c\u3070\u901a\u5e38\u306e\u5834\u5408\u306b\u306f\u4e0d\u8981\u3067\u3042\u308b<\/span>\u3068\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u6587\u66f8\u5185\u5bb9\u306e\u771f\u6b63\u6027\u62c5\u4fdd\uff08\u8a3c\u62e0\u3068\u3057\u3066\u306e\u62c5\u4fdd\u4fa1\u5024\uff09\u3002\u3053\u306e\u5834\u5408\u3001\u5b9f\u5370\u3067\u306a\u3044\u62bc\u5370\u306e\u610f\u5473\u306f\u5fc5\u305a\u3057\u3082\u5927\u304d\u3044\u3068\u8a00\u3048\u306a\u3044\u3053\u3068\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u6587\u66f8\u306e\u8a3c\u62e0\u4fa1\u5024\u306f\u62bc\u5370\u306e\u307f\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u624b\u7d9a\u5168\u4f53\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u308b<\/span>\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u3002<\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 12px;\">\uff08\u4e0b\u7dda\uff1a\u7b46\u8005\uff09<\/span><\/p>\n<\/div>\n<p>\u300c\u30fb\u30fb\u30fb\u305d\u3046\u3059\u308b\u3068\u30fb\u30fb\u30fb\u62bc\u5370\u3059\u308b\u3053\u3068\u81ea\u4f53\u3001\u3042\u307e\u308a\u610f\u5473\u304c\u306a\u3044\u30fb\u30fb\u30fb\u3068\u3044\u3046\u3053\u3068\u304b\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u6d45\u7530\u8abf\u67fb\u5b98\u306e\u8aac\u660e\u3092\u805e\u304d\u306a\u304c\u3089\u3001\u305f\u3081\u606f\u3092\u3064\u304f\u3002<\/p>\n<p>\u300c\u3055\u3089\u306b\u898f\u5236\u6539\u9769\u63a8\u9032\u4f1a\u306f\u3001\u7dca\u6025\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u62bc\u5370\u3092\u6c42\u3081\u3066\u3044\u308b\u6839\u62e0\u6761\u6587\u7b49\u306b\u5fdc\u3058\u3066\u3001\u6b21\u306e\u5bfe\u5fdc\u3092\u884c\u3046\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u30d1\u30bd\u30b3\u30f3\u306b\u8868\u793a\u3055\u308c\u305f\u8cc7\u6599\u3092\u8aad\u307f\u4e0a\u3052\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=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u901a\u9054\u3084\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u62bc\u5370\u3092\u6c42\u3081\u3066\u3044\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">\u2192\u62bc\u5370\u3092\u6c42\u3081\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u7701\u4ee4\u30fb\u544a\u793a\u306b\u898f\u5b9a\u3059\u308b\u69d8\u5f0f\u306b\u62bc\u5370\u6b04\u304c\u3042\u308b\u66f8\u9762<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">\u2192\u62bc\u5370\u304c\u306a\u304f\u3066\u3082\u66f8\u9762\u3092\u53d7\u3051\u4ed8\u3051\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u7701\u4ee4\u30fb\u544a\u793a\u306b\u898f\u5b9a\u3059\u308b\u69d8\u5f0f\u306b\u62bc\u5370\u6b04\u304c\u3042\u308b\u66f8\u9762\u306e\u3046\u3061\u3001\u62bc\u5370\u3092\u6c42\u3081\u308b\u7a4d\u6975\u7684\u610f\u5473\u5408\u3044\u304c\u5927\u304d\u3044\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">\u2192<span style=\"color: #333399;\">\u2463<\/span>\u306b\u6e96\u3058\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u6cd5\u4ee4\u306e\u6761\u6587\u3067\u62bc\u5370\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u66f8\u9762<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2192\u53ef\u80fd\u306a\u9650\u308a\u3001\u62bc\u5370\u304c\u306a\u304f\u3066\u3082\u66f8\u9762\u3092\u53d7\u3051\u4ed8\u3051\u308b\u3002<\/p>\n<\/div>\n<p>\u300c\u8981\u3059\u308b\u306b\u30fb\u30fb\u30fb\u6839\u62e0\u6761\u6587\u7b49\u306e\u30ec\u30d9\u30eb\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u5bfe\u5fdc\u306e\u30cb\u30e5\u30a2\u30f3\u30b9\u304c\u7570\u306a\u308b\u30fb\u30fb\u30fb\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u304c\u30b3\u30e1\u30f3\u30c8\u3059\u308b\u3002<\/p>\n<p>\u300c\u3068\u3053\u308d\u3067\u3001\u3053\u306e\u62bc\u5370\u539f\u5247\u4e0d\u8981\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff13\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u63d0\u51fa\u3059\u308b\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5927\u7db1\u306e\uff08\u6ce8\uff13\uff09\u306b\u306f\u3001<span style=\"color: #800000;\">\u300c\u6539\u6b63\u306e\u8da3\u65e8\u3092\u8e0f\u307e\u3048\u3001\u62bc\u5370\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u65bd\u884c\u65e5\u524d\u306b\u304a\u3044\u3066\u3082\u3001\u904b\u7528\u4e0a\u3001\u62bc\u5370\u304c\u306a\u304f\u3068\u3082\u6539\u3081\u3066\u6c42\u3081\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u300d<\/span>\u3068\u660e\u8a18\u3057\u3066\u3044\u308b\u3002\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u4e0d\u6e80\u305d\u3046\u306b\u8a00\u3046\u3002<\/p>\n<p>\u300c\u305d\u3057\u3066\u3001\u3053\u306e\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u5927\u7db1\u3092\u53d7\u3051\u3066\u3001\u56fd\u7a0e\u5e81\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/information\/other\/data\/r02\/oin\/index.htm\" target=\"_blank\">\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3067\u3001<span style=\"color: #800000;\">\u300c\u5168\u56fd\u306e\u7a0e\u52d9\u7f72\u7a93\u53e3\u306b\u304a\u3044\u3066\u306f\u3001\u672c\u4ef6\u898b\u76f4\u3057\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u62bc\u5370\u304c\u306a\u304f\u3068\u3082\u6539\u3081\u3066\u6c42\u3081\u306a\u3044\u3053\u3068\u3068\u3057\u307e\u3059\u300d<\/span>\u30fb\u30fb\u30fb\u3068\u544a\u77e5\u3057\u3066\u3044\u308b\u306e\u3060\u304c\u3001\u305d\u3082\u305d\u3082\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u6539\u6b63\u6cd5\u304c\u307e\u3060\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u6bb5\u968e\u3067\u3001\u56fd\u7a0e\u5e81\u304c\u56fd\u7a0e\u901a\u5247\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u53d6\u6271\u3044\u306e\u5909\u66f4\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u89b3\u70b9\u304b\u3089\u306f\u3001\u306f\u306a\u306f\u3060\u7591\u554f\u3060\u3068\u601d\u3046\u306a\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u3042\u3089\u305f\u3081\u3066\u5927\u7db1\u306e\u518a\u5b50\u3092\u898b\u3064\u3081\u306a\u304c\u3089\u3001\u3064\u3076\u3084\u304f\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u3064\u3065\u304f\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u7269\u8a9e\u306f\u30d5\u30a3\u30af\u30b7\u30e7\u30f3\u3067\u3042\u308a\u3001\u767b\u5834\u3059\u308b\u4eba\u7269\u3084\u56e3\u4f53\u7b49\u306f\u3001\u5b9f\u5728\u306e\u3082\u306e\u3068\u306f\u4e00\u5207\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u5c0f\u8aac\u3009\u300e\u6240\u5f97\u8ab2\u7a0e\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f\u300d\u306f\u3001\u4e0d\u5b9a\u671f\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>\u300c\u5927\u4e08\u592b\u304b\u306a\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u773c\u93e1\u3092\u5916\u3057\u3066\u3001\u602a\u8a1d\u305d\u3046\u306b\u3001\u5206\u539a\u3044\u300c\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u306e\u518a\u5b50\u3092\u898b\u3066\u3044\u308b\u3002<br \/>\n\u300c\u4f55\u304c\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306e\u6301\u3063\u3066\u3044\u308b\u518a\u5b50\u3092\u8997\u304d\u306a\u304c\u3089\u3001\u5c0b\u306d\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":[173,174],"tags":[377],"backnumber":[2081],"series":[867],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 17:17:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/220355"}],"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=220355"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/220355\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=220355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=220355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=220355"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=220355"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=220355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}