{"id":225359,"date":"2021-03-25T10:18:59","date_gmt":"2021-03-25T01:18:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=225359"},"modified":"2021-03-24T14:42:13","modified_gmt":"2021-03-24T05:42:13","slug":"consumption-article-161","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-161\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b96\uff08\u6d88\u8cbb\u7a0e\uff09\u3011\u3000\u300c\u5efa\u7269\u65b0\u7bc9\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u3079\u304d\u3068\u3053\u308d\u3001\u3053\u308c\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3092\u7406\u7531\u3068\u3059\u308b\u300c\u707d\u5bb3\u7b49\u306b\u3088\u308b\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u306b\u4fc2\u308b\u7279\u4f8b\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u3068\u3053\u308d\u3053\u308c\u304c\u8a8d\u3081\u3089\u308c\u305f\u305f\u3081\u3001\u640d\u5bb3\u3092\u56de\u907f\u3067\u304d\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b96\uff08\u6d88\u8cbb\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u5efa\u7269\u65b0\u7bc9\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u3079\u304d\u3068\u3053\u308d\u3001\u3053\u308c\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3092\u7406\u7531\u3068\u3059\u308b\u300c\u707d\u5bb3\u7b49\u306b\u3088\u308b\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u306b\u4fc2\u308b\u7279\u4f8b\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u3068\u3053\u308d\u3053\u308c\u304c\u8a8d\u3081\u3089\u308c\u305f\u305f\u3081\u3001\u640d\u5bb3\u3092\u56de\u907f\u3067\u304d\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/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:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u4ee4\u548c\uff12\u5e74\u5206\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u304d\u3001\u90fd\u5e02\u8a08\u753b\u9053\u8def\u4e8b\u696d\u306b\u3088\u308a\u3001\u98f2\u98df\u696d\u3092\u55b6\u3080\u500b\u4eba\u306e\u5e97\u8217\u4f75\u7528\u4f4f\u5b85\u304c\u53ce\u7528\u3092\u53d7\u3051\u3001\u96a3\u5730\u306b\u5e97\u8217\u4f75\u7528\u4f4f\u5b85\u3092\u65b0\u7bc9\u3057\u305f\u305f\u3081\u3001\u5efa\u7269\u65b0\u7bc9\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3088\u3046\u3068\u3057\u305f\u304c\u3001\u904e\u53bb\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_13.htm\" target=\"_blank\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u4ee4\u548c\uff12\u5e7412\u6708\u306b\u6c17\u4ed8\u3044\u305f\u305f\u3081\u3001\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u306e\u5f8c\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3092\u7406\u7531\u3068\u3059\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/5024.htm\" target=\"_blank\">\u707d\u5bb3\u7b49\u306b\u3088\u308b\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u306b\u4fc2\u308b\u7279\u4f8b\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u305f\u3068\u3053\u308d\u3001\u3053\u308c\u304c\u8a8d\u3081\u3089\u308c\u305f\u305f\u3081\u3001\u539f\u5247\u8ab2\u7a0e\u306b\u3088\u308b\u9084\u4ed8\u7533\u544a\u304c\u3067\u304d\u3001\u640d\u5bb3\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3002<\/p>\n<\/div>\n<!--more--><\/p>\n<p>&nbsp;<\/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:#556B2F;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u8ce0\u511f\u8acb\u6c42\u306e\u7d4c\u7def\u300b<\/strong><\/h4>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u621010\u5e74\uff11\u6708<\/strong><\/span><br \/>\n\u9867\u554f\u5951\u7d04\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u621012\u5e74\uff14\u6708<\/strong><\/span><br \/>\n\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8\u300d\u53ca\u3073\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\u5143\u5e74\uff16\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u304c\u90fd\u5e02\u8a08\u753b\u9053\u8def\u4e8b\u696d\u306b\u3088\u308a\u5e97\u8217\u4f75\u7528\u4f4f\u5b85\u306e\u53ce\u7528\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\u5143\u5e7412\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u3088\u308a\u96a3\u5730\u306b\u5e97\u8217\u4f75\u7528\u4f4f\u5b85\u3092\u65b0\u7bc9\u3059\u308b\u65e8\u306e\u8aac\u660e\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\u5143\u5e7412\u6708<\/strong><\/span><br \/>\n\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u671f\u9650\uff08\u63d0\u51fa\u5931\u5ff5\uff09\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff12\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u5e97\u8217\u4f75\u7528\u4f4f\u5b85\u5efa\u7bc9\u7740\u5de5\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff12\u5e74\uff19\u6708<\/strong><\/span><br \/>\n\u5e97\u8217\u4f75\u7528\u4f4f\u5b85\u5b8c\u6210\u5f15\u6e21\u3057\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff12\u5e7412\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u306e\u65b0\u5e97\u8217\u3092\u8a2a\u554f\u3057\u3001\u9810\u304b\u3063\u305f\u8cc7\u6599\u3092\u7cbe\u67fb\u4e2d\u4e0a\u8a18\u30df\u30b9\u306b\u6c17\u4ed8\u304f\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff12\u5e7412\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u300c\u707d\u5bb3\u7b49\u306b\u3088\u308b\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u306b\u4fc2\u308b\u7279\u4f8b\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff13\u5e74\uff11\u6708<\/strong><\/span><br \/>\n\u4e0a\u8a18\u7533\u8acb\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff13\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u4ee4\u548c\uff12\u5e74\u5206\u306e\u6d88\u8cbb\u7a0e\u3092\u9084\u4ed8\u7533\u544a\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8<\/strong>\uff08\u6d88\u6cd537\u2464\u2465\uff09<\/span><\/p>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u4e8b\u696d\u8005\u304c\u7c21\u6613\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u3068\u304d\u306f\u3001\u9069\u7528\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u3092\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u4ee5\u5f8c\u3067\u306a\u3051\u308c\u3070\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u707d\u5bb3\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u5c4a\u51fa\u306b\u95a2\u3059\u308b\u7279\u4f8b<\/strong>\uff08\u6d88\u6cd537\u306e\uff12\uff09<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff13\uff09\u3000\u53ce\u5165\u306e\u8457\u3057\u3044\u6e1b\u5c11\u306f\u4e0d\u8981<\/strong><\/span><\/p>\n<p>\u4e0a\u8a18\u7279\u4f8b\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd537\u6761\u306e\uff12\u306b\u5b9a\u3081\u3089\u308c\u305f\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306b\u4fc2\u308b\u707d\u5bb3\u7279\u4f8b\u3067\u3042\u308a\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u306b\u3088\u308b\u7279\u4f8b\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u4e8b\u696d\u3068\u3057\u3066\u306e\u53ce\u5165\u306e\u8457\u3057\u3044\u6e1b\u5c11\uff08\u524d\u5e74\u540c\u6642\u671f\u3068\u6bd4\u3079\u3066\u6982\u306d50\uff05\u4ee5\u4e0a\u6e1b\u5c11\uff09\u304c\u3042\u3063\u305f\u3068\u3044\u3046\u8981\u4ef6\u306f\u5fc5\u8981\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><strong><span style=\"color: #800080;\">\u300a\u53c2\u8003\u300b<\/span>\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\uff08\u4e0d\u9069\u7528\uff09\u5c4a\u51fa\u66f8\u300d\u306e\u7279\u4f8b\uff08\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd510\u2460\u2462\uff09<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#f8f2ff;color:#000000;border-color:#800080;\">\n\t\t<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u7b49\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u7279\u5b9a\u8ab2\u7a0e\u671f\u9593\uff08\u4ee4\u548c\uff12\u5e74\uff12\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff13\u5e74\uff11\u670831\u65e5\u307e\u3067\u306e\u9593\u306e\u3046\u3061\u4efb\u610f\u306e\u9023\u7d9a\u3057\u305f\uff11\u30f6\u6708\u4ee5\u4e0a\u306e\u671f\u9593\u306b\u3001\u4e8b\u696d\u3068\u3057\u3066\u306e\u53ce\u5165\u306e\u8457\u3057\u3044\u6e1b\u5c11\uff08\u524d\u5e74\u540c\u6642\u671f\u3068\u6bd4\u3079\u3066\u6982\u306d50\uff05\u4ee5\u4e0a\u6e1b\u5c11\uff09\u304c\u3042\u3063\u305f\u671f\u9593\u5185\u306e\u65e5\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\uff09\u4ee5\u5f8c\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u304d\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u3068\u304d\u306f\u3001\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\uff08\u4e0d\u9069\u7528\uff09\u5c4a\u51fa\u66f8\u300d\u3092\u3001\u305d\u306e\u9069\u7528\u53c8\u306f\u4e0d\u9069\u7528\u306b\u4fc2\u308b\u672c\u6765\u306e\u63d0\u51fa\u6642\u671f\u306b\u63d0\u51fa\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u3002<\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306f\u3001\u7279\u4f8b\u5bfe\u8c61\u4e8b\u696d\u8005\u304c\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3066\u3001\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u7b2c10\u6761\u7b2c\uff11\u9805\uff08\u7b2c\uff13\u9805\uff09\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\uff08\u4e0d\u9069\u7528\uff09\u5c4a\u51fa\u306b\u4fc2\u308b\u7279\u4f8b\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3001\u6dfb\u4ed8\u66f8\u985e\u53ca\u3073\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\uff08\u4e0d\u9069\u7528\uff09\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u843d\u3068\u3057\u7a74\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p>\u4f9d\u983c\u8005\u304c\u5efa\u7269\u3092\u65b0\u7bc9\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u671f\u9650\u307e\u3067\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u4f9d\u983c\u8005\u306f\u98f2\u98df\u696d\u3092\u55b6\u3080\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308a\u3001\u6709\u5229\u306a\u7c21\u6613\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u3066\u3044\u305f\u3002\u4ee4\u548c\u5143\u5e74\uff16\u6708\u306b\u90fd\u5e02\u8a08\u753b\u9053\u8def\u4e8b\u696d\u306b\u3088\u308a\u5e97\u8217\u4f75\u7528\u4f4f\u5b85\u306e\u53ce\u7528\u3092\u53d7\u3051\u305f\u305f\u3081\u3001\u4ee4\u548c\uff12\u5e74\u306b\u96a3\u5730\u306b\u5e97\u8217\u4f75\u7528\u4f4f\u5b85\u3092\u65b0\u7bc9\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002\u7a0e\u7406\u58eb\u306f\u4e0a\u8a18\u4e8b\u5b9f\u306b\u3064\u304d\u4e8b\u524d\u306b\u8aac\u660e\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u5e97\u8217\u4f75\u7528\u4f4f\u5b85\u65b0\u7bc9\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ee4\u548c\u5143\u5e74\u4e2d\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7a0e\u7406\u58eb\u306f\u3053\u308c\u3092\u5931\u5ff5\u3057\u3001\u4ee4\u548c\uff12\u5e7412\u6708\u306b\u5e97\u8217\u4f75\u7528\u4f4f\u5b85\u65b0\u7bc9\u306b\u4fc2\u308b\u8cc7\u6599\u3092\u5165\u624b\u3057\u3066\u521d\u3081\u3066\u63d0\u51fa\u5931\u5ff5\u306b\u6c17\u4ed8\u3044\u305f\u3002\u305d\u3053\u3067\u3001\u4eca\u822c\u306e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3092\u7406\u7531\u3068\u3059\u308b\u300c\u707d\u5bb3\u7b49\u306b\u3088\u308b\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u306b\u4fc2\u308b\u7279\u4f8b\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u3068\u3053\u308d\u3053\u308c\u304c\u8a8d\u3081\u3089\u308c\u3001\u539f\u5247\u8ab2\u7a0e\u3067\u306e\u9084\u4ed8\u7533\u544a\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u640d\u5bb3\u306f\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u3082\u554f\u308f\u308c\u305a\u306b\u6e08\u3093\u3060\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e88\u9632\u7b56\u300b<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2460\uff3d<\/span><br \/>\n\u3044\u308f\u3086\u308b\u5e74\u4e00\u306e\u95a2\u4e0e\u5148\u3082\u5e74\u5ea6\u672b\u307e\u3067\u306b\u306f\u30b3\u30f3\u30bf\u30af\u30c8\u3092\u3068\u308b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3060\u3051\u3092\u4f9d\u983c\u3055\u308c\u308b\u3001\u3044\u308f\u3086\u308b\u5e74\u4e00\u306e\u95a2\u4e0e\u5148\u3082\u591a\u3044\u3002\u3053\u306e\u3088\u3046\u306a\u95a2\u4e0e\u5148\u3067\u3042\u3063\u3066\u3082\u3001\u6d88\u8cbb\u7a0e\u306e\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304c\u5e74\u5ea6\u672b\u3067\u3042\u308b\u3053\u3068\u3092\u5ff5\u982d\u306b\u3001\u5e74\u5ea6\u672b\u307e\u3067\u306b\u4e00\u5ea6\u30b3\u30f3\u30bf\u30af\u30c8\u3092\u53d6\u308a\u3001\u65b0\u305f\u306a\u8a2d\u5099\u6295\u8cc7\u3084\u4e8b\u696d\u72b6\u6cc1\u306b\u5909\u5316\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3067\u304d\u308b\u624b\u9806\u3092\u4f5c\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2461\uff3d<\/span><br \/>\n\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u306f\u5fc5\u305a\u78ba\u8a8d<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u304c\u76f4\u63a5\u7684\u3067\u306a\u3044\u3068\u601d\u308f\u308c\u308b\u5834\u5408\u3067\u3082\u3001\u7533\u8acb\u304c\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u306f\u5fc5\u305a\u78ba\u8a8d\u3057\u3001\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u7533\u8acb\u3092\u3057\u3066\u307f\u308b\u3068\u3044\u3046\u30b9\u30bf\u30f3\u30b9\u304c\u91cd\u8981\u3067\u3042\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u30fb\u30fb\u30fb\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u7b49\u306e\u5f71\u97ff\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u4ee4\u548c\uff12\u5e74\u6cd5\u5f8b\u7b2c25\u53f7\uff09<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\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>\u4ee4\u548c\uff12\u5e74\u5206\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u304d\u3001\u90fd\u5e02\u8a08\u753b\u9053\u8def\u4e8b\u696d\u306b\u3088\u308a\u3001\u98f2\u98df\u696d\u3092\u55b6\u3080\u500b\u4eba\u306e\u5e97\u8217\u4f75\u7528\u4f4f\u5b85\u304c\u53ce\u7528\u3092\u53d7\u3051\u3001\u96a3\u5730\u306b\u5e97\u8217\u4f75\u7528\u4f4f\u5b85\u3092\u65b0\u7bc9\u3057\u305f\u305f\u3081\u3001\u5efa\u7269\u65b0\u7bc9\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3088\u3046\u3068\u3057\u305f\u304c\u3001\u904e\u53bb\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u4ee4\u548c\uff12\u5e7412\u6708\u306b\u6c17\u4ed8\u3044\u305f\u305f\u3081\u3001\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\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":[188,177,167,181,290],"tags":[328,434,141,708],"backnumber":[2088],"series":[1155],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 22:58:22","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/225359"}],"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=225359"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/225359\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=225359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=225359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=225359"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=225359"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=225359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}