{"id":227649,"date":"2021-05-06T10:18:52","date_gmt":"2021-05-06T01:18:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=227649"},"modified":"2021-05-06T07:49:28","modified_gmt":"2021-05-05T22:49:28","slug":"international-article-147","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-147\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u6b8b\u4f59\u5229\u76ca\u5206\u5272\u6cd5\u3092\u63a1\u7528\u3057\u305f\u5834\u5408\u3001\u5408\u7b97\u5229\u76ca\u306b\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u306e\u554f\u984c\u304c\u3042\u308b\u3068\u304d\u306e\u5bfe\u5fdc\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3014\uff31\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n\u6b8b\u4f59\u5229\u76ca\u5206\u5272\u6cd5\u3092\u63a1\u7528\u3057\u305f\u5834\u5408\u3001\u5408\u7b97\u5229\u76ca\u306b\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u306e\u554f\u984c\u304c\u3042\u308b\u3068\u304d\u306f\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u3079\u304d\u304b\u3002<br \/>\n<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\uff21\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n\u95a2\u9023\u8005\u306e\u679c\u305f\u3059\u6a5f\u80fd\u3001\u5f15\u304d\u53d7\u3051\u308b\u30ea\u30b9\u30af\u53ca\u3073\u4f7f\u7528\u3059\u308b\u8cc7\u7523\u306a\u3069\u3068\u95a2\u9023\u3059\u308b\u4e8b\u5b9f\u95a2\u4fc2\u5168\u3066\u306e\u5206\u6790\u306b\u57fa\u3065\u3044\u3066\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u8abf\u6574\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf\u3014\u89e3\u8aac\u3015\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000OECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308b\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/h4>\n<p>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/oecd\/tp\/pdf\/2017translated.pdf\" target=\"_blank\">OECD\u3000\u591a\u56fd\u7c4d\u4f01\u696d\u53ca\u3073\u7a0e\u52d9\u5f53\u5c40\u306e\u305f\u3081\u306e\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff082017\u5e74\u7248\uff09<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3068\u3044\u3046\uff09\u3067\u306f\u3001\u300c\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u304c\u696d\u52d9\u306e\u4e00\u90e8\u3092\u3001\u5f53\u521d\u306e\u696d\u52d9\u9042\u884c\u5730\u3088\u308a\u3082\u30b3\u30b9\u30c8\uff08\u4eba\u4ef6\u8cbb\u3001\u4e0d\u52d5\u7523\u30b3\u30b9\u30c8\u7b49\uff09\u306e\u5b89\u4fa1\u306a\u5834\u6240\u306b\u79fb\u7ba1\u3059\u308b\u5834\u5408\u306b\u751f\u3058\u308b\u300d\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/oecd\/tp\/pdf\/2017translated.pdf#page=327\" target=\"_blank\">\u30d1\u30e9\u30b0\u30e9\u30d59.126<\/a>\uff09\u3068\u3057\u3066\u3044\u308b\u3002\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u304c\u696d\u52d9\u306e\u4e00\u90e8\u3092\u56fd\u5916\u306e\u7279\u5b9a\u306e\u5e02\u5834\u306b\u79fb\u7ba1\u3057\u3001\u305d\u306e\u7d50\u679c\u3001\u7d44\u7e54\u518d\u7de8\u5f8c\u306b\u91cd\u5927\u306a\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u304c\u5f97\u3089\u308c\u308b\u5834\u5408\u3001\u5f53\u8a72\u5229\u76ca\u3092\u8907\u6570\u306e\u95a2\u9023\u8005\u9593\u3067\u3069\u306e\u3088\u3046\u306b\u914d\u5206\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u6b21\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u8ff0\u3079\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/oecd\/tp\/pdf\/2017translated.pdf#page=52\" target=\"_blank\">\u30d1\u30e9\u30b0\u30e9\u30d51.141<\/a>\uff09\u3002<br \/>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -30px; margin-bottom: 5px; padding-left: 15px;\"><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span>\u3000\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u304c\u5b58\u5728\u3059\u308b\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -30px; margin-bottom: 5px; padding-left: 15px;\"><span style=\"color: #333399;\">\uff08\uff12\uff09<\/span>\u3000\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u306e\u91d1\u984d\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -30px; margin-bottom: 5px; padding-left: 15px;\"><span style=\"color: #333399;\">\uff08\uff13\uff09<\/span>\u3000\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u304c\u3069\u306e\u7a0b\u5ea6\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u30e1\u30f3\u30d0\u30fc\u306b\u914d\u5206\u3055\u308c\u308b\u304b\u3001\u3069\u306e\u7a0b\u5ea6\u975e\u95a2\u9023\u9867\u5ba2\u53c8\u306f\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3078\u914d\u5206\u3055\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\uff08\uff14\uff09<\/span>\u3000\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u304c\u975e\u95a2\u9023\u9867\u5ba2\u53c8\u306f\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306b\u5b8c\u5168\u306b\u914d\u5206\u3055\u308c\u305a\u306b\u6b8b\u308b\u5834\u5408\u306b\u3001\u985e\u4f3c\u306e\u72b6\u6cc1\u3067\u3001\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u975e\u95a2\u9023\u8005\u304c\u3053\u306e\u6b8b\u3063\u305f\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u3092\u3069\u306e\u3088\u3046\u306b\u914d\u5206\u3059\u308b\u304b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/oecd\/tp\/pdf\/2017translated.pdf#page=52\" target=\"_blank\">\u30d1\u30e9\u30b0\u30e9\u30d51.142<\/a>\uff09\u3068\u8ff0\u3079\u308b\u3002\u305f\u3060\u3057\u3001\u6bd4\u8f03\u5bfe\u8c61\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u300c\u95a2\u9023\u8005\u306e\u679c\u305f\u3059\u6a5f\u80fd\u3001\u5f15\u53d7\u3051\u308b\u30ea\u30b9\u30af\u53ca\u3073\u4f7f\u7528\u3059\u308b\u8cc7\u7523\u306a\u3069\u95a2\u9023\u3059\u308b\u4e8b\u5b9f\u95a2\u4fc2\u5168\u3066\u306e\u5206\u6790\u306b\u57fa\u3065\u304f\u3079\u304d\u3067\u3042\u308b\u300d\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/oecd\/tp\/pdf\/2017translated.pdf#page=53\" target=\"_blank\">\u30d1\u30e9\u30b0\u30e9\u30d51.143<\/a>\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u540c\u30d1\u30e9\u30b0\u30e9\u30d5\u306f2017\u5e74\u7248\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3066\u65b0\u8a2d\u3055\u308c\u305f\u3002<\/span><\/p>\n<p>\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3001\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u306e\u5229\u76ca\u306e\u53d6\u6271\u3044\u306e\u5177\u4f53\u4f8b\u3068\u3057\u3066\u3001\u6b21\u306e<strong>\uff08\uff11\uff09<\/strong>\u3001<strong>\uff08\uff12\uff09<\/strong>\u3092\u6319\u3052\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/oecd\/tp\/pdf\/2017translated.pdf#page=327\" target=\"_blank\">\u30d1\u30e9\u30b0\u30e9\u30d59.128\uff5e9.131<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u306e\u5229\u76ca\u304c\u56fd\u5916\u95a2\u9023\u8005\u306b\u914d\u5206\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-bottom: 10px;\"><span style=\"color: #b22222;\"><strong>\u3010\u524d\u63d0\u3011<\/strong><\/span><\/p>\n<p>\u6975\u3081\u3066\u4fa1\u5024\u306e\u9ad8\u3044\u30d6\u30e9\u30f3\u30c9\u8863\u6599\u54c1\u88fd\u9020\u696d\u8005\u304c\u3001\u30c7\u30b6\u30a4\u30f3\u7b49\u7121\u5f62\u8cc7\u7523\u3092\u5f15\u304d\u7d9a\u304d\u4fdd\u6709\u3057\u305f\u307e\u307e\u3001\u4eba\u4ef6\u8cbb\u306e\u9ad8\u3044\uff21\u56fd\u304b\u3089\u3001\u4eba\u4ef6\u8cbb\u306e\u5b89\u3044\uff22\u56fd\u95a2\u9023\u8005\u306b\u751f\u7523\u3092\u79fb\u7ba1\u3059\u308b\u3002\uff22\u56fd\u95a2\u9023\u8005\u306f\u53d7\u8a17\u88fd\u9020\u53d6\u6c7a\u3081\u306b\u57fa\u3065\u3044\u3066\u8863\u6599\u54c1\u3092\u88fd\u9020\u3059\u308b\u304c\u3001\uff21\u56fd\u4f01\u696d\u304c\u6709\u3059\u308b\u7121\u5f62\u8cc7\u7523\u3092\u4f7f\u7528\u305b\u305a\u3001\u91cd\u8981\u306a\u30ea\u30b9\u30af\u3082\u5f15\u304d\u53d7\u3051\u306a\u3044\u3002\u5b8c\u6210\u3057\u305f\u8863\u6599\u54c1\u306f\u3001\uff21\u56fd\u4f01\u696d\u304c\u8cb7\u3044\u53d6\u308a\u3001\u7b2c\u4e09\u8005\u9867\u5ba2\u306b\u8ca9\u58f2\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-bottom: 10px;\"><span style=\"color: #006400;\"><strong>\u3010\u691c\u8a0e\u3011<\/strong><\/span><\/p>\n<p>\u79fb\u7ba1\u3055\u308c\u305f\u4e8b\u696d\u304c\u6fc0\u3057\u3044\u7af6\u4e89\u72b6\u6cc1\u306b\u3042\u308b\u3068\u3059\u308b\u3068\u3001\uff21\u56fd\u4f01\u696d\u306f\u3001\uff22\u56fd\u3067\u88fd\u9020\u59d4\u8a17\u5148\u306e\u6bd4\u8f03\u5bfe\u8c61\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u5bb9\u6613\u3067\u3042\u308b\u3002\u4e00\u822c\u306b\u3001\u72ec\u7acb\u4f01\u696d\u3067\u3042\u308b\u53d7\u8a17\u88fd\u9020\u696d\u8005\u3067\u3042\u308c\u3070\u3001\u914d\u5206\u3055\u308c\u308b\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u306f\u7686\u7121\u306b\u7b49\u3057\u304f\u3001\u4eee\u306b\uff22\u56fd\u95a2\u9023\u8005\u306b\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u3092\u914d\u5206\u3059\u308b\u3053\u3068\u306f\u3001\u72ec\u7acb\u4f01\u696d\u539f\u5247\u306b\u53cd\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u306e\u5229\u76ca\u304c\u56fd\u5916\u95a2\u9023\u8005\u306b\u914d\u5206\u3055\u308c\u5f97\u308b\u30b1\u30fc\u30b9<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-bottom: 10px;\"><span style=\"color: #b22222;\"><strong>\u3010\u524d\u63d0\u3011<\/strong><\/span><\/p>\n<p>\u6975\u3081\u3066\u5c02\u9580\u7684\u306a\u30a8\u30f3\u30b8\u30cb\u30a2\u30ea\u30f3\u30b0\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u4eba\u4ef6\u8cbb\u306e\u9ad8\u3044\uff38\u56fd\u3067\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u304c\u3001\u4eba\u4ef6\u8cbb\u306e\u4f4e\u3044\uff39\u56fd\u306b\u5b50\u4f1a\u793e\uff08\uff38\u56fd\u30a8\u30f3\u30b8\u30cb\u30a2\u3068\u540c\u7b49\u306e\u80fd\u529b\u3092\u6301\u3064\u6280\u8853\u8005\u3092\u96c7\u7528\uff09\u3092\u8a2d\u7acb\u3057\u3001\u30a8\u30f3\u30b8\u30cb\u30a2\u30ea\u30f3\u30b0\u4f5c\u696d\u306e\u5927\u90e8\u5206\u3092\u5f53\u8a72\u5b50\u4f1a\u793e\u306b\u59d4\u8a17\u3059\u308b\u3002\u9867\u5ba2\u306f\u5f15\u304d\u7d9a\u304d\uff38\u56fd\u306e\u89aa\u4f1a\u793e\u3068\u76f4\u63a5\u53d6\u5f15\u3092\u884c\u3063\u3066\u304a\u308a\u3001\uff38\u56fd\u89aa\u4f1a\u793e\u3068\uff39\u56fd\u5b50\u4f1a\u793e\u30b0\u30eb\u30fc\u30d7\u306f\u5927\u304d\u306a\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u3092\u5f97\u3066\u304a\u308a\u3001\u9867\u5ba2\u304b\u3089\u306e\u6599\u91d1\u306e\u5f15\u304d\u4e0b\u3052\u5727\u529b\u306b\u3088\u308a\u3001\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u306e\u4e00\u90e8\u3092\u9084\u5143\u305b\u3056\u308b\u3092\u5f97\u306a\u304f\u306a\u308b\u307e\u3067\u3001\u5f93\u6765\u306e\u6642\u9593\u5358\u4fa1\u3092\u8acb\u6c42\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-bottom: 10px;\"><span style=\"color: #006400;\"><strong>\u3010\u691c\u8a0e\u3011<\/strong><\/span><\/p>\n<p>\uff38\u56fd\u89aa\u4f1a\u793e\u304c\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u9700\u8981\u304c\u591a\u3044\u5834\u5408\u3001\uff39\u56fd\u5b50\u4f1a\u793e\u306f\u3001\u6c42\u3081\u3089\u308c\u308b\u57fa\u6e96\u306b\u898b\u5408\u3046\u8cea\u306e\u9ad8\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3067\u304d\u308b\uff39\u56fd\u3067\u552f\u4e00\u306e\u4f01\u696d\u3067\u3042\u308b\u3002\uff38\u56fd\u4f01\u696d\u306f\u3001\u6280\u8853\u8005\u306e\u7d66\u4e0e\u6c34\u6e96\u304c\u9867\u5ba2\u306b\u8acb\u6c42\u3067\u304d\u308b\u91d1\u984d\u3092\u4e0a\u56de\u308b\u305f\u3081\u3001\u81ea\u56fd\u3067\u6280\u8853\u8005\u3092\u96c7\u7528\u3059\u308b\u9078\u629e\u80a2\u306f\u306a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3001\uff38\u793e\u304b\u3089\uff39\u793e\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6642\u306b\u4f7f\u7528\u3055\u308c\u308b\u7121\u5f62\u8cc7\u7523\u306a\u3069\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u5024\u3084\u3001\uff39\u793e\u306b\u3088\u308b\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u8e0f\u307e\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u88c1\u5224\u4f8b<\/strong><\/h4>\n<h4 style=\"padding: 10px; border: 3px solid #D3D3D3; background-color: #f5f5f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u300a\u672c\u7530\u6280\u7814\u5de5\u696d\u4e8b\u4ef6\u300b<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span><\/h4>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u7b2c\u4e00\u5be9\u306f\u3001\u6771\u4eac\u5730\u88c1\u5e73\u621026\u5e74\uff18\u670828\u65e5\u5224\u6c7a\uff08\u5e73\u621023\u5e74\uff08\u884c\u30a6\uff09\u7b2c164\u53f7\u3001TAINS\u30b3\u30fc\u30c9\uff1aZ264-12520\uff09\u3002\u305d\u306e\u63a7\u8a34\u5be9\u306f\u6771\u4eac\u9ad8\u88c1\u5e73\u621027\u5e74\uff15\u670813\u65e5\u5224\u6c7a\uff08\u5e73\u621026\u5e74\uff08\u884c\u30b3\uff09\u7b2c347\u53f7\u3001TAINS\u30b3\u30fc\u30c9\uff1aZ265-12659\uff09\u3002\u3044\u305a\u308c\u3082\u5224\u4f8b\u96c6\u672a\u767b\u8f09\u3002<\/span><\/p>\n<p><a title=\"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u8907\u6570\u306e\u53d6\u5f15\u3092\u4e00\u306e\u53d6\u5f15\u3068\u3057\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3067\u304d\u308b\u5834\u5408\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-146\/\" target=\"_blank\">\u524d\u56de<\/a>\u306b\u5f15\u304d\u7d9a\u304d\u3001\u6b8b\u4f59\u5229\u76ca\u5206\u5272\u6cd5\u306e\u9069\u7528\u304c\u4e89\u308f\u308c\u305f\u672c\u7530\u6280\u7814\u5de5\u696d\u4e8b\u4ef6\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3002\u4e8b\u6848\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u8907\u6570\u306e\u53d6\u5f15\u3092\u4e00\u306e\u53d6\u5f15\u3068\u3057\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3067\u304d\u308b\u5834\u5408\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-146\/\" target=\"_blank\">\u524d\u56de\u8a18\u4e8b<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5224\u6c7a\u306e\u8981\u65e8\uff08\u57fa\u672c\u7684\u5229\u76ca\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066\uff09<\/strong><\/h4>\n<p>\u6b8b\u4f59\u5229\u76ca\u5206\u5272\u6cd5\u306e\u7b2c\u4e00\u6bb5\u968e\u3067\u3042\u308b\u57fa\u672c\u7684\u5229\u76ca\u306e\u7b97\u5b9a\u306b\u969b\u3057\u3001\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u3042\u308b\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u3092\u9078\u5b9a\u3059\u308b\u3053\u3068\u304c\u57fa\u672c\u3068\u306a\u308b\u3068\u3053\u308d\u3001\u51e6\u5206\u884c\u653f\u5e81\u306f\u3001\u30de\u30ca\u30a6\u30b9\u7a0e\u6069\u5178\u5229\u76ca\u3092\u4eab\u53d7\u3059\u308bP1\u793e\u7b49\u306e\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u3068\u3057\u3066\u3001\u30de\u30ca\u30a6\u30b9\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u5916\u306e\u30b5\u30f3\u30d1\u30a6\u30ed\u8fd1\u90ca\u306e\u4f01\u696d<span style=\"font-size: 12px; color: 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style=\"margin-left: 30px; text-indent: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000\u672c\u7530\u5149\u5b8f\u300e\u30db\u30f3\u30c0\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u4e8b\u4ef6\u300f\u7a0e\u52d9\u4e8b\u4f8b\uff08Vol.47\u3000No.\uff14\uff092015\u5e74\uff14\u6708\u53f725\u9801\u53c2\u7167\u3002<\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>\u6b8b\u4f59\u5229\u76ca\u5206\u5272\u6cd5\u3092\u63a1\u7528\u3057\u305f\u5834\u5408\u3001\u5408\u7b97\u5229\u76ca\u306b\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30bb\u30fc\u30d3\u30f3\u30b0\u306e\u554f\u984c\u304c\u3042\u308b\u3068\u304d\u306f\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u3079\u304d\u304b\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":[216,177,167,181,290],"tags":[527,538,163],"backnumber":[2094],"series":[772],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 05:25:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/227649"}],"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=227649"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/227649\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=227649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=227649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=227649"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=227649"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=227649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}