{"id":232351,"date":"2021-07-08T10:15:36","date_gmt":"2021-07-08T01:15:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=232351"},"modified":"2023-07-27T11:13:00","modified_gmt":"2023-07-27T02:13:00","slug":"general-rule-article-142","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-142\/","title":{"rendered":"\u3014\u9867\u554f\u5148\u3092\u7a0e\u52d9\u30c8\u30e9\u30d6\u30eb\u304b\u3089\u6551\u3046\u3015\u4e0d\u670d\u7533\u7acb\u3066\u306e\u5b9f\u52d9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u518d\u8abf\u67fb\u306e\u8acb\u6c42\uff08\u7570\u8b70\u7533\u7acb\u3066\uff09\u5236\u5ea6\u306e\u57fa\u790e\u77e5\u8b58\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\u9867\u554f\u5148\u3092\u7a0e\u52d9\u30c8\u30e9\u30d6\u30eb\u304b\u3089\u6551\u3046\u3015<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u4e0d\u670d\u7533\u7acb\u3066\u306e\u5b9f\u52d9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u518d\u8abf\u67fb\u306e\u8acb\u6c42\uff08\u7570\u8b70\u7533\u7acb\u3066\uff09\u5236\u5ea6\u306e\u57fa\u790e\u77e5\u8b58\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u5927\u6a4b\u3000\u8aa0\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3068\u306f<\/strong><\/h4>\n<p>\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u306a\u3069\u304c\u884c\u3063\u305f\u66f4\u6b63\u30fb\u6c7a\u5b9a\u3084\u5dee\u62bc\u3048\u306a\u3069\u306e\u51e6\u5206\u306b\u4e0d\u670d\u304c\u3042\u308b\u7d0d\u7a0e\u8005\u304c\u3001\u5be9\u67fb\u8acb\u6c42\u3092\u3059\u308b\u524d\u306b\u81ea\u3089\u9078\u629e\u3057\u3066\u3001\u5f53\u8a72\u51e6\u5206\u3092\u884c\u3063\u305f\u7a0e\u52d9\u7f72\u9577\u306a\u3069\u306b\u5bfe\u3057\u3066\u3001\u51e6\u5206\u306e\u53d6\u6d88\u3057\u3084\u5909\u66f4\u3092\u6c42\u3081\u3066\u4e0d\u670d\u3092\u7533\u3057\u7acb\u3066\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u51e6\u5206\u306b\u4fc2\u308b\u3082\u306e\u304c\u5bfe\u8c61\u3067\u3042\u308a\u3001\u305d\u306e\u524d\u65e5\u4ee5\u524d\u306e\u51e6\u5206\u306b\u4fc2\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u300c\u7570\u8b70\u7533\u7acb\u3066\u300d\u3068\u3044\u3046\u304c\u3001\u5f8c\u8005\u3088\u308a\u3082\u4e0d\u670d\u7533\u7acb\u671f\u9593\u306e\u5ef6\u9577\u306a\u3069\u82e5\u5e72\u306e\u6a29\u5229\u306e\u62e1\u5145\u304c\u56f3\u3089\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u66f8<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6cd5\u5b9a\u69d8\u5f0f\u306f\u306a\u3044<\/strong><\/h4>\n<p>\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u306f\u3001\u4ee5\u4e0b\u306b\u63b2\u3052\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u66f8\u9762\u3092\u63d0\u51fa\u3057\u3066\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\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 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u306b\u4fc2\u308b\u51e6\u5206\u306e\u5185\u5bb9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u306b\u4fc2\u308b\u51e6\u5206\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u5e74\u6708\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u306e\u8da3\u65e8\u53ca\u3073\u7406\u7531<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u306e\u5e74\u6708\u65e5<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u4e0d\u670d\u7533\u7acb\u671f\u9593\uff08\u51e6\u5206\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\uff09\u306e\u7d4c\u904e\u5f8c\u306b\u8acb\u6c42\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6b63\u5f53\u306a\u7406\u7531\u3082\u4f75\u305b\u3066\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/fufuku\/pdf\/01.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-232358\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/huhuku_jitsumu3-1.png\" alt=\"\" width=\"1564\" height=\"2286\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/huhuku_jitsumu3-1.png 1564w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/huhuku_jitsumu3-1-205x300.png 205w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/huhuku_jitsumu3-1-700x1024.png 700w\" sizes=\"(max-width: 1564px) 100vw, 1564px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/fufuku\/pdf\/01.pdf#page=2\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-232359\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/huhuku_jitsumu3-2.png\" alt=\"\" width=\"1549\" height=\"2249\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/huhuku_jitsumu3-2.png 1549w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/huhuku_jitsumu3-2-206x300.png 206w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/huhuku_jitsumu3-2-705x1024.png 705w\" sizes=\"(max-width: 1549px) 100vw, 1549px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/fufuku\/annai\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p>\u518d\u8abf\u67fb\u5be9\u7406\u5e81\uff08\u539f\u51e6\u5206\u3092\u3057\u305f\u7a0e\u52d9\u7f72\u30fb\u56fd\u7a0e\u5c40\uff09\u306b\u306f\u4e0a\u8a18\u306e\u69d8\u5f0f\u304c\u5099\u7f6e\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u306f\u6cd5\u5b9a\u69d8\u5f0f\u3067\u306f\u306a\u304f\u3001\u524d\u8ff0\u306e\u8a18\u8f09\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u305f\u66f8\u9762\u3067\u3042\u308c\u3070\u8db3\u308a\u308b\uff08\u5f01\u8b77\u58eb\u4ee3\u7406\u4eba\u304c\u8a34\u72b6\u3092\u53c2\u8003\u306b\u3057\u3066\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u3042\u308b\uff09\u3057\u3001\u4f8b\u3048\u3070\u3001\u8868\u984c\u304c\u300c\u5606\u9858\u66f8\u300d\u300c\u7570\u8b70\u7533\u7acb\u66f8\u300d\u7b49\u3068\u306a\u3063\u3066\u3044\u3066\u3082\u3001\u5185\u5bb9\u304b\u3089\u3057\u3066\u5b9f\u8cea\u7684\u306b\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u66f8\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u66f8\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e0a\u8a18\u306e\u69d8\u5f0f\u306b\u5f93\u3063\u3066\u8a18\u8f09\u3059\u308b\u65b9\u304c\u3001\u4e0d\u5099\u306b\u3088\u308b\u88dc\u6b63\u306e\u53ef\u80fd\u6027\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u306f\u8a00\u3046\u307e\u3067\u3082\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u539f\u51e6\u5206\u306e\u5bfe\u8c61\u306b\u4fc2\u308b\u3088\u304f\u3042\u308b\u88dc\u6b63\u4e8b\u9805<\/strong><\/h4>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2776\u3000\u300c\u2468\u539f\u51e6\u5206\u65e5\u7b49\u300d\u306e\u300c\u539f\u51e6\u5206\uff08\u4e0b\u8a18\u2469\uff09\u306e\u901a\u77e5\u66f8\u3092\u53d7\u3051\u305f\u5e74\u6708\u65e5\u300d\u6b04\u306b\u306f\u3001\u5b9f\u969b\u306b\u539f\u51e6\u5206\u901a\u77e5\u66f8\u306e\u9001\u9054\u3092\u53d7\u3051\u305f\u65e5\uff08\u53d7\u3051\u53d6\u3063\u305f\u65e5\uff09\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u3053\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u4e0d\u670d\u7533\u7acb\u671f\u9593\u304c\u8d77\u7b97\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2777\u3000\u300c\u2469\u539f\u51e6\u5206\u540d\u7b49\u300d\u306e\u300c\u7a0e\u76ee\u300d\u306b\u3064\u3044\u3066\u3001\u300c\uff11\u7533\u544a\u6240\u5f97\u7a0e\u300d\u3068\u4f75\u305b\u3066\u300c\uff12\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d\u3001\u300c\uff13\u6cd5\u4eba\u7a0e\u300d\u3068\u4f75\u305b\u3066\u300c\uff15\u5730\u65b9\u6cd5\u4eba\u7a0e\u300d\u306e\u5404\u9078\u629e\u3092\u5931\u5ff5\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u305f\u3044\uff08\u539f\u51e6\u5206\u901a\u77e5\u66f8\u306f\u5225\u3005\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2778\u3000\u904e\u5c11\u7533\u544a\uff08\u7121\u7533\u544a\u30fb\u4e0d\u7d0d\u4ed8\uff09\u52a0\u7b97\u7a0e\u306b\u3064\u3044\u3066\u3001\u672c\u7a0e\u306e\u53d6\u6d88\u3057\u3092\u4e3b\u773c\u3068\u3057\u3066\u52a0\u7b97\u7a0e\u306e\u53d6\u6d88\u3057\u3092\u7a4d\u6975\u7684\u306b\u4e3b\u5f35\u3057\u306a\u3044\uff08\u672c\u7a0e\u304c\u53d6\u308a\u6d88\u3055\u308c\u308c\u3070\u81ea\u52d5\u7684\u306b\u53d6\u308a\u6d88\u3055\u308c\u308b\uff09\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u300c\u2469\u539f\u51e6\u5206\u540d\u7b49\u300d\u306b\u304a\u3051\u308b\u300c\u539f\u51e6\u5206\u540d\u300d\u306e\u300c\uff13\u52a0\u7b97\u7a0e\u300d\u306e\u9078\u629e\u3092\u5931\u5ff5\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u305f\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2779\u3000\u300c\u2469\u539f\u51e6\u5206\u540d\u7b49\u300d\u306e\u300c\u5bfe\u8c61\u5e74\u5206\u7b49\u300d\u306b\u3064\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u30fb\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u3088\u3046\u306b\u8907\u6570\u306e\u5e74\u5ea6\uff08\u5e74\u5206\uff09\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3046\u3061\u4e89\u3046\u5404\u5e74\u5ea6\uff08\u5e74\u5206\uff09\u304c\u660e\u78ba\u306b\u5224\u660e\u3059\u308b\u3088\u3046\u306b\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6a19\u6e96\u5be9\u7406\u671f\u9593<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6700\u8fd1\u306e\uff13\u30f6\u6708\u4ee5\u5185\u306e\u51e6\u7406\u4ef6\u6570\u5272\u5408<\/strong><\/h4>\n<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u4ee4\u548c\uff12\u5e74\u5ea6\u306e\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3001\u5be9\u67fb\u8acb\u6c42\u3001\u8a34\u8a1f\u306e\u6982\u8981\u3092\u516c\u8868\uff5e\u30b3\u30ed\u30ca\u798d\u304c\u6a29\u5229\u6551\u6e08\u5206\u91ce\u306b\u3082\u5f71\u97ff\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-report-62\/\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff12\u5e74\u5ea6\u306b\u304a\u3051\u308b\u518d\u8abf\u67fb\u306e\u8acb\u6c42<\/a>\u306e\uff13\u30f6\u6708\u4ee5\u5185\u306e\u51e6\u7406\u4ef6\u6570\u5272\u5408\u306f99.9\uff05\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u7b49\u306e\u5f71\u97ff\u3092\u9664\u5916\u3057\u305f\u6570\u5024\u3067\u3042\u308a\u3001\u5f53\u8a72\u5f71\u97ff\u3092\u542b\u3081\u305f\u540c\u5272\u5408\u306f87.9\uff05\uff08\u4ee4\u548c\u5143\u5e74\u5ea6\u306f91.1\uff05\uff09\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u304c\u306a\u304b\u3063\u305f\u5e73\u621030\u5e74\u5ea6\u3068\u5e73\u621029\u5e74\u5ea6\u306e\uff13\u30f6\u6708\u4ee5\u5185\u306e\u51e6\u7406\u4ef6\u6570\u5272\u5408\u306f\u305d\u308c\u305e\u308c99.5\uff05\u300196.6\uff05\u3067\u3042\u308a\u3001\u5e73\u621028\u5e74\u5ea6\u4ee5\u524d\u306e\u63a8\u79fb\u3092\u8fbf\u3063\u3066\u3082\u6982\u306d95\uff05\u4ee5\u4e0a\u306e\u5272\u5408\u3067\u51e6\u7406\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 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-15px;\"><strong>\uff15\u3000\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u306e\u53d6\u6d88\u3057\u57fa\u6e96<\/strong><\/h4>\n<p><a title=\"\u3014\u9867\u554f\u5148\u3092\u7a0e\u52d9\u30c8\u30e9\u30d6\u30eb\u304b\u3089\u6551\u3046\u3015\u4e0d\u670d\u7533\u7acb\u3066\u306e\u5b9f\u52d9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u539f\u51e6\u5206\u3092\u53d7\u3051\u305f\u5f8c\u306e\u4e0d\u670d\u7533\u7acb\u3066\u306e\u9053\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-141\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u305f\u3088\u3046\u306b\u3001\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3092\u5be9\u7406\u3059\u308b\u62c5\u5f53\u8005\u306f\u3001\u305f\u3068\u3048\u540c\u3058\u7a0e\u52d9\u7f72\u6240\u5c5e\u306e\u8077\u54e1\u3067\u3042\u3063\u3066\u3082\u3001\u5f53\u521d\u306e\u7a0e\u52d9\u8abf\u67fb\u3092\u62c5\u5f53\u3057\u305f\u8abf\u67fb\u5b98\u3068\u306f\u7570\u306a\u308b\u8077\u54e1\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u5f53\u521d\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308b\u51e6\u5206\u3092\u53d6\u308a\u6d88\u3059\u304b\u5426\u304b\u306e\u5224\u65ad\u57fa\u6e96\u306f\u3001\u305d\u306e\u51e6\u5206\u3092\u7dad\u6301\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u5f8c\u5de5\u7a0b\u306b\u4f4d\u7f6e\u3059\u308b\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u304c\u81ea\u5206\u9054\u306e\u5224\u65ad\u306b<ruby><rb>\u4e0e<\/rb><rt>\u304f\u307f<\/rt><\/ruby>\u3057\u3066\u304f\u308c\u308b\u304b\u5426\u304b\u306e\u5fc3\u8a3c\u306b\u61f8\u304b\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eee\u306b\u3001\u5be9\u67fb\u8acb\u6c42\u306b\u304a\u3044\u3066\u51e6\u5206\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u5224\u65ad\u3059\u308c\u3070\u3001\u5be9\u67fb\u8acb\u6c42\u306e\u524d\u6bb5\u968e\u306b\u4f4d\u7f6e\u3059\u308b\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u306b\u304a\u3044\u3066\u4e8b\u524d\u306b\u53d6\u308a\u6d88\u3057\u3066\u304a\u304b\u306d\u3070\u306a\u3089\u306a\u3044\uff08\u53d6\u6d88\u88c1\u6c7a\u306e\u4e8b\u7e3e\u304c\u6b8b\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5c06\u6765\u306e\u7a0e\u52d9\u8abf\u67fb\u306e\u8db3\u67b7\u3092\u8a2d\u3051\u305f\u304f\u306a\u3044\uff09\u3068\u3044\u3046\u601d\u8003\u304c\u50cd\u304f\u3002<\/p>\n<p>\u307e\u305f\u3001\u518d\u8abf\u67fb\u6c7a\u5b9a\u306b\u304a\u3044\u3066\u539f\u51e6\u5206\u3092\u7dad\u6301\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7dad\u6301\u3055\u308c\u308b\u51e6\u5206\u3092\u6b63\u5f53\u3068\u3059\u308b\u7406\u7531\u3092\u518d\u8abf\u67fb\u6c7a\u5b9a\u66f8\u306b\u304a\u3044\u3066\u660e\u3089\u304b\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u3001\u5f53\u521d\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308b\u6a2a\u8eca\u3092\u62bc\u3057\u901a\u305b\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306f\u53d6\u6d88\u3057\u306e\u5224\u65ad\u306b\u50be\u304f\u3053\u3068\u304c\u671f\u5f85\u3067\u304d\u308b\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\u3014\u9867\u554f\u5148\u3092\u7a0e\u52d9\u30c8\u30e9\u30d6\u30eb\u304b\u3089\u6551\u3046\u3015\u4e0d\u670d\u7533\u7acb\u3066\u306e\u5b9f\u52d9\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3057\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        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