{"id":224846,"date":"2021-03-25T10:15:13","date_gmt":"2021-03-25T01:15:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=224846"},"modified":"2021-10-28T10:49:47","modified_gmt":"2021-10-28T01:49:47","slug":"tax-article-403","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-403\/","title":{"rendered":"\u3014\u5f01\u8b77\u58eb\u76ee\u7dda\u3067\u307f\u305f\u3015\u5b9f\u52d9\u306b\u6d3b\u304b\u3059\u56fd\u7a0e\u901a\u5247\u6cd5\u3000\u3010\u7b2c11\u56de\u3011\u300c\u9752\u8272\u7533\u544a\u5236\u5ea6\u53ca\u3073\u63a8\u8a08\u8ab2\u7a0e\u3092\u7406\u89e3\u3059\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3014\u5f01\u8b77\u58eb\u76ee\u7dda\u3067\u307f\u305f\u3015<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u5b9f\u52d9\u306b\u6d3b\u304b\u3059\u56fd\u7a0e\u901a\u5247\u6cd5<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9752\u8272\u7533\u544a\u5236\u5ea6\u53ca\u3073\u63a8\u8a08\u8ab2\u7a0e\u3092\u7406\u89e3\u3059\u308b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u3000<strong>\u4e0b\u5c3e\u3000\u88d5<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u76f4\u63a5\u306b\u306f\u6cd5\u4eba\u7a0e\u6cd5\u30fb\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8b70\u8ad6\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u624b\u7d9a\u7684\u8981\u7d20\u304c\u5f37\u304f\u3001\u304b\u3064\u3001\u5b9f\u52d9\u4e0a\u306e\u91cd\u8981\u6027\u304c\u9ad8\u3044\u9752\u8272\u7533\u544a\u5236\u5ea6\u53ca\u3073\u63a8\u8a08\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3002<br \/>\n<!--more--><br \/>\n&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9752\u8272\u7533\u544a\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u9752\u8272\u7533\u544a\u5236\u5ea6\u3068\u306f\u3001\u9069\u6b63\u7d0d\u7a0e\u306e\u62c5\u4fdd\u3068\u306a\u308b\u8907\u5f0f\u5e33\u7c3f\u7b49\u3092\u4f5c\u6210\u3057\u3001\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u6761\u4ef6\u306b\u3001\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7279\u5178\u3092\u4ed8\u4e0e\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u7d0d\u7a0e\u8005\u304c\u9752\u8272\u7533\u544a\u3092\u884c\u304a\u3046\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u9752\u8272\u7533\u544a\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\u306e\u524d\u65e5\uff08\u500b\u4eba\u306e\u5834\u5408\u306f\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u5e74\u5ea6\u306e\uff13\u670815\u65e5\uff09\u307e\u3067\u306b\u3001\u9752\u8272\u7533\u544a\u306b\u95a2\u3059\u308b\u627f\u8a8d\u3092\u7533\u8acb\u3057\u3001\u627f\u8a8d\u3092\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u7533\u8acb\u5f8c\u4e00\u5b9a\u671f\u9593\u306e\u7d4c\u904e\u3092\u3082\u3063\u3066\u307f\u306a\u3057\u627f\u8a8d\u3068\u306a\u308b\u65e8\u306e\u5b9a\u3081\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c147\u6761\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c125\u6761\uff09\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u9752\u8272\u7533\u544a\u306e\u4e3b\u306a\u7279\u5178\u3011<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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text-indent: -30px; margin-bottom: 10px;\"><strong>\u3014\uff13\u3015\u3000\u66f4\u6b63\u306e\u7279\u5178\uff08\u500b\u4eba\u30fb\u6cd5\u4eba\uff09<\/strong><\/p>\n<p>\u9752\u8272\u7533\u544a\u7d0d\u7a0e\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u63a8\u8a08\u8ab2\u7a0e\u306e\u898f\u5b9a\u306e\u9069\u7528\u304c\u6392\u9664\u3055\u308c\u308b\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c156\u6761\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c131\u6761\uff09\u3002\u307e\u305f\u3001\u9752\u8272\u7533\u544a\u7d0d\u7a0e\u8005\u306b\u5bfe\u3059\u308b\u66f4\u6b63\u306b\u3064\u3044\u3066\u306f\u7406\u7531\u4ed8\u8a18\u304c\u6c42\u3081\u3089\u308c\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c155\u6761\u7b2c\uff12\u9805\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c130\u6761\u7b2c\uff12\u9805\uff09\u3001\u7406\u7531\u306b\u4e0d\u5099\u304c\u3042\u308b\u66f4\u6b63\u51e6\u5206\u7b49\u306f\u9055\u6cd5\u3068\u306a\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\u3014\uff14\u3015\u3000\u305d\u306e\u4ed6\u9752\u8272\u7533\u544a\u7d0d\u7a0e\u8005\u3092\u5bfe\u8c61\u3068\u3059\u308b\u5236\u5ea6\uff08\u500b\u4eba\u30fb\u6cd5\u4eba\uff09<\/strong><\/p>\n<p>\u305d\u306e\u4ed6\u306b\u3001\u4f8b\u3048\u3070\u3001\u500b\u4eba\u306b\u304a\u3051\u308b\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff16\u306e\uff18\u4ee5\u4e0b\uff09\u3001\u6cd5\u4eba\u3067\u3042\u308c\u3070\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u7b49\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u7b49\u306e\u5404\u9069\u7528\u5bfe\u8c61\u8005\u306f\u9752\u8272\u7533\u544a\u7d0d\u7a0e\u8005\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u307b\u304b\u3001\u7a0e\u52d9\u4ee5\u5916\u3067\u3082\u3001\u8fb2\u696d\u53ce\u5165\u4fdd\u967a\u5236\u5ea6\u7b49\u3001\u9752\u8272\u7533\u544a\u7d0d\u7a0e\u8005\u3067\u3042\u308b\u3053\u3068\u3092\u8981\u4ef6\u3068\u3059\u308b\u5236\u5ea6\u304c\u5b58\u5728\u3059\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff12\u3000\u63a8\u8a08\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u63a8\u8a08\u8ab2\u7a0e\u3068\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c156\u6761\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u7b2c131\u6761\u306b\u57fa\u3065\u304d\u3001\u7d0d\u7a0e\u8005\u306e\u8ca1\u7523\u53c8\u306f\u50b5\u52d9\u306e\u5897\u6e1b\u3001\u53ce\u5165\u53c8\u306f\u652f\u51fa\u306e\u72b6\u6cc1\u3001\u82e5\u3057\u304f\u306f\u751f\u7523\u91cf\u3001\u8ca9\u58f2\u91cf\u305d\u306e\u4ed6\u306e\u53d6\u6271\u91cf\u3001\u5f93\u696d\u54e1\u6570\u305d\u306e\u4ed6\u4e8b\u696d\u306e\u898f\u6a21\u3092\u57fa\u790e\u306b\u3001\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u53c8\u306f\u640d\u5931\u3092\u63a8\u8a08\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306f\u3001\u672c\u6765\u306f\u3001\u5b9f\u984d\u306e\u6240\u5f97\u3092\u524d\u63d0\u306b\u306a\u3055\u308c\u308b\u306e\u304c\u539f\u5247\u3067\u3042\u308a\u3001\u3053\u3046\u3057\u305f\u63a8\u8a08\u8ab2\u7a0e\u306f\u79df\u7a0e\u516c\u5e73\u4e3b\u7fa9\u304b\u3089\u306e\u4f8b\u5916\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u306e\u3067\u3001\u7121\u6761\u4ef6\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u63a8\u8a08\u306e\u5fc5\u8981\u6027\u53ca\u3073\u63a8\u8a08\u65b9\u6cd5\u306e\u5408\u7406\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u8a31\u5bb9\u3055\u308c\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061\u3001\u63a8\u8a08\u306e\u5fc5\u8981\u6027\u306f\u3001\u904e\u53bb\u306e\u88c1\u5224\u4f8b\u7b49\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u7d0d\u7a0e\u8005\u304c\u5e33\u7c3f\u66f8\u985e\u7b49\u5b9f\u984d\u306e\u8a8d\u5b9a\u306b\u8db3\u308a\u308b\u8cc7\u6599\u3092\u5099\u3048\u4ed8\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u3001\u8cc7\u6599\u304c\u3042\u3063\u3066\u3082\u5185\u5bb9\u304c\u4e0d\u6b63\u78ba\u3067\u4fe1\u983c\u3067\u304d\u306a\u3044\u5834\u5408\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u6b21\u306b\u3001\u63a8\u8a08\u65b9\u6cd5\u306e\u5408\u7406\u6027\u3068\u306f\u3001\u5927\u304d\u304f\u306f\u3001\u63a8\u8a08\u306e\u57fa\u790e\u3068\u306a\u308b\u58f2\u4e0a\u7b49\u306e\u4e8b\u5b9f\u628a\u63e1\u306e\u76f8\u5f53\u6027\u53ca\u3073\u3053\u308c\u3089\u3092\u8e0f\u307e\u3048\u305f\u63a8\u8a08\u65b9\u5f0f\u306e\u5408\u7406\u6027\u304b\u3089\u69cb\u6210\u3055\u308c\u308b\u3002\u63a8\u8a08\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u63a8\u8a08\u65b9\u5f0f\u3068\u3057\u3066\u306f\u3001\u5927\u304d\u304f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u65b9\u6cd5\u304c\u5b58\u5728\u3059\u308b\u304c\u3001\u4e8b\u6848\u306b\u5fdc\u3058\u3066\u6700\u3082\u9069\u5207\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\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><strong><span style=\"border-style: solid; border-width: 2px; padding: 0px; color: #b22222;\">\u6bd4\u7387\u6cd5<\/span><\/strong><br \/>\n\u7d0d\u7a0e\u8005\u306e\u53ce\u5165\u3001\u7d4c\u8cbb\u7b49\u306e\u6570\u5024\u3092\u57fa\u790e\u306b\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u3001\u540c\u696d\u8005\u53c8\u306f\u904e\u53bb\u306e\u8abf\u67fb\u4e8b\u7e3e\u7b49\u3092\u524d\u63d0\u3068\u3057\u305f\u4e00\u5b9a\u306e\u6bd4\u7387\u3092\u4e57\u3058\u308b\u306a\u3069\u3057\u3066\u6240\u5f97\u91d1\u984d\u3092\u63a8\u8a08\u3059\u308b\u65b9\u5f0f<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p><strong><span style=\"border-style: solid; border-width: 2px; padding: 0px; color: #b22222;\">\u52b9\u7387\u6cd5<\/span><\/strong><br \/>\n\u8ca9\u58f2\u500b\u6570\u3001\u539f\u6750\u6599\u306e\u6570\u91cf\u7b49\u306e\u4e00\u5358\u4f4d\u5f53\u305f\u308a\u306e\u58f2\u4e0a\u53c8\u306f\u6240\u5f97\u304b\u3089\u5168\u4f53\u306e\u6240\u5f97\u91d1\u984d\u3092\u63a8\u8a08\u3059\u308b\u65b9\u5f0f<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p><strong><span style=\"border-style: solid; border-width: 2px; padding: 0px; color: #b22222;\">\u8cc7\u7523\u5897\u6e1b\u6cd5<\/span><\/strong><br \/>\n\u4e00\u5b9a\u671f\u9593\u306e\u8cc7\u7523\u3084\u8ca0\u50b5\u306e\u5897\u6e1b\u304b\u3089\u7d14\u8cc7\u7523\u306e\u5897\u6e1b\u984d\u3092\u7b97\u5b9a\u3057\u3001\u5f53\u8a72\u6570\u5024\u3092\u57fa\u790e\u3068\u3057\u3066\u6240\u5f97\u91d1\u984d\u3092\u63a8\u8a08\u3059\u308b\u65b9\u5f0f<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p><strong><span style=\"border-style: solid; border-width: 2px; padding: 0px; color: #b22222;\">\u6d88\u8cbb\u9ad8\u6cd5<\/span><\/strong><br \/>\n\u671f\u4e2d\u306e\u6d88\u8cbb\u652f\u51fa\u3001\u751f\u6d3b\u8cbb\u304b\u3089\u6240\u5f97\u91d1\u984d\uff08\u6700\u4f4e\u984d\u3068\u3057\u3066\u306e\u6d88\u8cbb\u652f\u51fa\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306e\u6240\u5f97\uff09\u3092\u63a8\u8a08\u3059\u308b\u65b9\u5f0f<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9752\u8272\u7533\u544a\u627f\u8a8d\u306e\u53d6\u6d88\u3057<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u56fd\u7a0e\u5f53\u5c40\u306b\u304a\u3051\u308b\u9752\u8272\u7533\u544a\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u306e\u5fc5\u8981\u6027<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5f53\u5c40\u306b\u304a\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u96a0\u3057\u7b49\u3092\u524d\u63d0\u306b\u66f4\u6b63\u3092\u884c\u3046\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u5f53\u8a72\u8ab2\u7a0e\u6f0f\u308c\u306e\u91d1\u984d\u3092\u8a8d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u3053\u3046\u3057\u305f\u6240\u5f97\u96a0\u3057\u7b49\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u5e33\u7c3f\u7b49\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u304a\u308a\u3001\u6b63\u78ba\u306a\u91d1\u984d\u306e\u628a\u63e1\u304c\u56f0\u96e3\u306a\u5834\u5408\u304c\u591a\u304f\u3001\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u4e0a\u8a18\u3067\u8ff0\u3079\u305f\u63a8\u8a08\u8ab2\u7a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u4e0a\u8a18\u306e\u3068\u304a\u308a\u5f53\u8a72\u7d0d\u7a0e\u8005\u304c\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u63a8\u8a08\u8ab2\u7a0e\u306e\u9069\u7528\u304c\u6392\u9664\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u66f4\u6b63\u306b\u5f53\u305f\u3063\u3066\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d6\u308a\u6d88\u3059\u3068\u3044\u3046\u51e6\u7406\u304c\u884c\u308f\u308c\u308b\u3002\u3053\u306e\u53d6\u6d88\u3057\u306e\u52b9\u529b\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u6d88\u4e8b\u7531\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u306b\u9061\u53ca\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u53d6\u6d88\u3057\u304c\u306a\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u4e0a\u8a18\u3067\u8ff0\u3079\u305f\u9752\u8272\u7533\u544a\u306e\u7279\u5178\u3082\u9061\u53ca\u7684\u306b\u5931\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u627f\u8a8d\u53d6\u6d88\u4e8b\u7531\u3068\u3057\u3066\u306e\u5e33\u7c3f\u66f8\u985e\u306e\u5099\u4ed8\u3051\u7b49\u306e\u4e0d\u5099\u306e\u610f\u5473\u5408\u3044<\/strong><\/h4>\n<p>\u9752\u8272\u7533\u544a\u306e\u53d6\u6d88\u3057\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u9752\u8272\u7533\u544a\u306b\u4fc2\u308b\u5e33\u7c3f\u66f8\u985e\u306e\u5099\u4ed8\u3051\u3001\u8a18\u9332\u53c8\u306f\u4fdd\u5b58\u304c\u6cd5\u4eba\u7a0e\u6cd5\u53c8\u306f\u6240\u5f97\u7a0e\u6cd5\u306e\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u7406\u7531\u3068\u3059\u308b\u304c\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c150\u6761\u7b2c\uff11\u9805\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c127\u6761\u7b2c\uff11\u9805\uff09\u3001\u3053\u3053\u3067\u306e\u5e33\u7c3f\u4fdd\u5b58\u306e\u4e0d\u5099\u306f\u3001\u6587\u5b57\u3069\u304a\u308a\u306e\u5e33\u7c3f\u66f8\u985e\u306e\u5099\u4ed8\u3051\u306e\u6709\u7121\u3067\u306f\u306a\u304f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fdd\u5b58\u8981\u4ef6\u3068\u540c\u69d8\u306b\u3001\u7d0d\u7a0e\u8005\u304c\u7a0e\u52d9\u8077\u54e1\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u9069\u6642\u306b\u3053\u308c\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u3088\u3046\u306b\u614b\u52e2\u3092\u6574\u3048\u3066\u5f53\u8a72\u5e33\u7c3f\u66f8\u985e\u3092\u4fdd\u5b58\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6700\u9ad8\u88c1\u5e73\u621017\u5e74\uff13\u670810\u65e5\u5224\u6c7a\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ255-09954\uff09\uff09\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u7d0d\u7a0e\u8005\u306e\u7acb\u5834\u3068\u3057\u3066\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u5e33\u7c3f\u63d0\u793a\u7b49\u306e\u5bfe\u5fdc\u304c\u91cd\u8981\u3068\u306a\u308b\u3053\u3068\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\u306f\u3001\uff11\u5e74\u9593\u306b\u308f\u305f\u308b\u672c\u9023\u8f09\u306e\u6700\u7d42\u56de\u3068\u3057\u3066\u3001\u6539\u3081\u3066\u7a0e\u7406\u58eb\u7b49\u304c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u77e5\u8b58\u7b49\u3092\u3069\u306e\u3088\u3046\u306b\u696d\u52d9\u306b\u6d3b\u304b\u3057\u3066\u3044\u304f\u304b\u306b\u3064\u3044\u3066\u6574\u7406\u3057\u305f\u3044\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\u5b9f\u52d9\u306b\u6d3b\u304b\u3059\u56fd\u7a0e\u901a\u5247\u6cd5\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/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>\u672c\u7a3f\u3067\u306f\u3001\u76f4\u63a5\u306b\u306f\u6cd5\u4eba\u7a0e\u6cd5\u30fb\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8b70\u8ad6\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u624b\u7d9a\u7684\u8981\u7d20\u304c\u5f37\u304f\u3001\u304b\u3064\u3001\u5b9f\u52d9\u4e0a\u306e\u91cd\u8981\u6027\u304c\u9ad8\u3044\u9752\u8272\u7533\u544a\u5236\u5ea6\u53ca\u3073\u63a8\u8a08\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n","protected":false},"author":16148,"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":[404,126,338],"backnumber":[2088],"series":[783],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 20:15:00","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/224846"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=224846"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/224846\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=224846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=224846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=224846"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=224846"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=224846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}