{"id":234704,"date":"2021-08-26T10:15:19","date_gmt":"2021-08-26T01:15:19","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=234704"},"modified":"2021-09-09T10:50:31","modified_gmt":"2021-09-09T01:50:31","slug":"corporation-article-1042","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1042\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c60\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96<span style=\"font-size: 18px;\">\u3068<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12<span style=\"font-size: 18px;\">\u53ca\u3073<\/span>\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054<span style=\"font-size: 18px;\">\u306e<\/span>\u8ad6\u70b9\u7814\u7a76<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c60\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5343\u8449\u5546\u79d1\u5927\u5b66\u5546\u7d4c\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c59\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1038\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c61\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1045\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee418\u6761\u306e\uff12\u7b2c\uff13\u9805<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee418\u6761\u306e\uff12\u7b2c\uff13\u9805\u306f\u6b21\u306e\u3068\u304a\u308a\u5b9a\u3081\u3066\u3044\u308b\u3002<!--more--><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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"border-bottom: solid 1px #B22222;\">\u5185\u56fd\u6cd5\u4eba\u304c\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306b\u3064\u304d\u5f15\u6e21\u3057\u7b49\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u3057\u305f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u53ce\u76ca\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u5834\u5408<\/span>\uff08\u5f53\u8a72\u5f15\u6e21\u3057\u7b49\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u5f53\u8a72\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306e\u76ca\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u7533\u544a\u306e\u8a18\u8f09\u304c\u3042\u308b\u5834\u5408\u3092\u542b\u3080\u3002\uff09<span style=\"border-bottom: solid 1px #B22222;\">\u3067\u3001\u304b\u3064\u3001\u305d\u306e\u53ce\u76ca\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u91d1\u984d<\/span>\uff08\u5f53\u8a72\u7533\u544a\u306e\u8a18\u8f09\u304c\u3042\u308b\u5834\u5408\u306e\u305d\u306e\u8a18\u8f09\u3057\u305f\u91d1\u984d\u3092\u542b\u3080\u3002\uff09<span style=\"border-bottom: solid 1px #B22222;\">\u304c\u6cd5\u7b2c22\u6761\u306e\uff12\u7b2c\uff11\u9805\u53c8\u306f\u7b2c\uff12\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u5f53\u8a72\u5f15\u6e21\u3057\u7b49\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u5f15\u6e21\u3057\u7b49\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u5f8c\u306b\u751f\u3058\u305f\u4e8b\u60c5\u306b\u3088\u308a\u5f53\u8a72\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u540c\u6761\u7b2c\uff14\u9805\u306b\u898f\u5b9a\u3059\u308b\u4fa1\u984d\u53c8\u306f\u5bfe\u4fa1\u306e\u984d<\/span>\uff08\u4ee5\u4e0b\u3053\u306e\u9805\u306b\u304a\u3044\u3066\u300c\u53ce\u76ca\u57fa\u790e\u984d\u300d\u3068\u3044\u3046\u3002\uff09<span style=\"border-bottom: solid 1px 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\/>\n<\/strong><\/h5>\n<p>\u305d\u306e\u5909\u52d5\u306b\u3088\u308a\u5897\u52a0\u3057\u3001\u53c8\u306f\u6e1b\u5c11\u3057\u305f\u53ce\u76ca\u57fa\u790e\u984d\u306f\u3001\u305d\u306e\u5909\u52d5\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u8981\u4ef6\u2776\u3092\u898b\u308b\u3068\u660e\u3089\u304b\u306a\u3068\u304a\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee418\u6761\u306e\uff12\u7b2c\uff13\u9805\u306f\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306b\u3064\u3044\u3066\u3001\u5f15\u6e21\u3057\u7b49\u4e8b\u696d\u5e74\u5ea6\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u78ba\u5b9a\u3057\u305f\u6c7a\u7b97\u3067<\/span>\u53ce\u76ca\u306e\u7d4c\u7406\u53c8\u306f\u7533\u544a\u8abf\u6574\u3092\u3057\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u53c8\u306f\u7b2c\uff12\u9805\u306e\u9069\u7528\u306b\u3088\u308a\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u305f\u5834\u5408\u3092\u524d\u63d0\u3068\u3059\u308b\u3002<\/p>\n<p>\u304b\u3088\u3046\u306b\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306b\u3064\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u5f53\u521d\u7533\u544a\u306b\u304a\u3044\u3066<\/span>\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u53c8\u306f\u7b2c\uff12\u9805\u306b\u3088\u308a\u5f15\u6e21\u3057\u7b49\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8981\u4ef6\u3068\u3057\u3066\u3044\u308b\u70b9\u3067\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee418\u6761\u306e\uff12\u7b2c\uff11\u9805\u3068\u7570\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f\u3092\u8981\u3059\u308b\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11122457\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0265-0354.pdf#page=14\" target=\"_blank\">\u8ca1\u52d9\u7701\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f278\u9801<\/a>\uff09\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee418\u6761\u306e\uff12<span style=\"border-bottom: solid 1px #B22222;\">\u7b2c\uff11\u9805\u306e\u8981\u4ef6<span style=\"color: #006400;\">\u2462<\/span><\/span>\u306f\u300c\u540c\u6761\u7b2c\uff11\u9805\u53c8\u306f\u7b2c\uff12\u9805\u306b\u898f\u5b9a\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff08\u5f15\u6e21\u3057\u7b49\u4e8b\u696d\u5e74\u5ea6\uff09\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u3057\u305f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u4fee\u6b63\u306e\u7d4c\u7406\uff08\u7b2c\uff15\u9805\u5404\u53f7\u306b\u63b2\u3052\u308b\u4e8b\u5b9f\u304c\u751f\u305a\u308b\u53ef\u80fd\u6027\u306e\u5909\u52d5\u306b\u57fa\u3065\u304f\u4fee\u6b63\u306e\u7d4c\u7406\u3092\u9664\u304f\uff09\u3092\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u300d\u3068\u306a\u3063\u3066\u3044\u305f\uff08\u672c\u9023\u8f09<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c59\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1038\/\" target=\"_blank\">\u7b2c59\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u3053\u306e\u7b2c\uff13\u9805\u306f\u6cd5\u4eba\u306b\u3088\u308b\u4fee\u6b63\u306e\u7d4c\u7406\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u306a\u3044<\/span>\u3053\u3068\u306b\u6c17\u304c\u4ed8\u304f\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u3053\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u7b2c\uff13\u9805\u306e\u4e0a\u8a18\u8981\u4ef6\u2778<span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span><\/span>\u3092\u898b\u308b\u3068\u3001\u4fee\u6b63\u306e\u7d4c\u7406\u3092\u884c\u3044\u3001\u6cd5\u4eba\u7a0e\u6cd518\u6761\u306e\uff12\u7b2c\uff11\u9805\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u7b2c\uff13\u9805\u306e\u9069\u7528\u304c\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308b\u3002\u3064\u307e\u308a\u3001\u7b2c\uff11\u9805\u304c\u7b2c\uff13\u9805\u306b\u512a\u5148\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3042\u308b\u3002<span style=\"border-bottom: solid 1px #B22222;\">\u6cd5\u5f8b\u52b9\u679c\u90e8\u5206\u3082\u3001\u4fee\u6b63\u306e\u7d4c\u7406\u3092\u524d\u63d0\u3068\u3057\u306a\u3044\u66f8\u304d\u632f\u308a<\/span>\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee418\u6761\u306e\uff12\u7b2c\uff11\u9805\u306e\u6cd5\u5f8b\u52b9\u679c\u306f\u300c\u305d\u306e\u4fee\u6b63\u306e\u7d4c\u7406\u306b\u3088\u308a\u5897\u52a0\u3057\u3001\u53c8\u306f\u6e1b\u5c11\u3057\u305f\u53ce\u76ca\u306e\u984d\u76f8\u5f53\u984d\u306f\u3001\u305d\u306e\u4fee\u6b63\u306e\u7d4c\u7406\u3092\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u300d\u3068\u306a\u3063\u3066\u3044\u305f\uff08\u672c\u9023\u8f09<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c59\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1038\/\" target=\"_blank\">\u7b2c59\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u3053\u306e\u7b2c\uff13\u9805\u306f\u5909\u52d5\u306b\u3088\u308b\u53ce\u76ca\u306e\u5897\u6e1b\u984d\u3092\u300c\u305d\u306e\u5909\u52d5\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u300d\u306e\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/span>\u304c\u5f37\u8abf\u3055\u308c\u308b\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u4e0a\u8a18\u8981\u4ef6\u2778\u304c\u3042\u308b\u304b\u3089\u3001\u76ca\u91d1\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u53ce\u76ca\u306e\u5897\u6e1b\u984d\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff14\u9805\u306e\u7bc4\u56f2\u5185\u306e\u984d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee418\u6761\u306e\uff12\u7b2c\uff13\u9805\u306b\u95a2\u3057\u3066\u3001\u7acb\u6848\u62c5\u5f53\u8005\u306f\u3001\u8981\u65e8\u6b21\u306e\u3068\u304a\u308a\u8aac\u660e\u3057\u3066\u3044\u308b\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11122457\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0265-0354.pdf#page=15\" target=\"_blank\">\u8ca1\u52d9\u7701\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f279\u9801<\/a>\u3002\u305f\u3060\u3057\u56f3\u8868\u306f\u7b46\u8005\u4f5c\u6210\uff09\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:#808080;\">\n\t\t<ul>\n<li>\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306b\u3064\u304d\u3001\u5f15\u6e21\u3057\u7b49\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u4e8b\u696d\u5e74\u5ea6\u4ee5\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066<span style=\"border-bottom: solid 1px #B22222;\">\u5909\u52d5\u5bfe\u4fa1\u306e\u4fee\u6b63\u4e8b\u7531\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u3068\u304d<\/span>\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee418\u6761\u306e\uff12\u7b2c\uff11\u9805\u53c8\u306f\u7b2c\uff12\u9805\u306b\u3088\u308a\u5909\u52d5\u5bfe\u4fa1\u306e\u4fee\u6b63\u306e\u7d4c\u7406\u53c8\u306f\u7533\u544a\u8abf\u6574\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3053\u308c\u3089\u306e\u898f\u5b9a\u306b\u3088\u308a\u5909\u52d5\u5bfe\u4fa1\u306e\u898b\u7a4d\u308a\u306e\u5909\u66f4\u984d\u3092\u305d\u306e\u5909\u66f4\u3092\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u4e00\u65b9\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u5909\u52d5\u5bfe\u4fa1\u306e\u4fee\u6b63\u306e\u7d4c\u7406\u53c8\u306f\u7533\u544a\u8abf\u6574\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306e\u78ba\u5b9a\u6642\u70b9\u307e\u3067\u306f\u5909\u52d5\u5bfe\u4fa1\u306e\u4fee\u6b63\u306b\u4fc2\u308b\u66f4\u6b63\u3092\u305b\u305a\u3001\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306e\u78ba\u5b9a\u6642\u70b9\u3067\u5909\u52d5\u984d\u3092\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u53cd\u6620\u3055\u305b\u308b\u3068\u3044\u3046\u3082\u306e<\/span>\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/07\/shuekihojin60-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-234730\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/07\/shuekihojin60-1.png\" alt=\"\" width=\"550\" height=\"223\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/shuekihojin60-1.png 1127w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/shuekihojin60-1-300x121.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/shuekihojin60-1-1024x415.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<ul>\n<li><span style=\"border-bottom: solid 1px #B22222;\"> <strong>\u5f15\u6e21\u3057\u7b49\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u53ce\u76ca\u7d4c\u7406\u53c8\u306f\u7533\u544a\u8abf\u6574\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f15\u6e21\u3057\u7b49\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u3092\u66f4\u6b63<\/strong><\/span>\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee418\u6761\u306e\uff12\u7b2c\uff13\u9805\u306f\u3001\u4e8b\u5f8c\u7684\u306a\u4e8b\u60c5\u306b\u3088\u308a\u3001\u5bfe\u4fa1\u306e\u5909\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u76ca\u91d1\u53c8\u306f\u640d\u91d1\u306e\u8a08\u4e0a\u6642\u671f\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3067\u3042\u308a\u3001\u3053\u308c\u3082\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u5909\u52d5\u5bfe\u4fa1\u306e\u95a2\u4fc2\u3067\u8a2d\u3051\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u540c\u9805\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u4e8b\u5f8c\u7684\u306b\u5bfe\u4fa1\u306e\u984d\u304c\u5909\u52d5\u3059\u308b\u5834\u5408\u306f\u3001\u5909\u52d5\u306b\u3088\u308b\u53ce\u76ca\u306e\u5897\u6e1b\u984d\u3092\u5909\u52d5\u3059\u308b\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u305f\u3068\u304d\u306e\u640d\u76ca\u306b\u53cd\u6620\u3055\u305b\u308b\u3082\u306e<\/span>\u3067\u3042\u308a\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u4f8b\u3048\u3070\u3001\u5909\u52d5\u3059\u308b\u91d1\u984d\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u306b\uff11\u5e74\u4ee5\u4e0a\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u3001\u4e8b\u696d\u5e74\u5ea6\u3092\u8d8a\u3048\u3066\u3057\u307e\u3063\u305f\u3088\u3046\u306a\u5834\u5408\u306b\u3001\u78ba\u5b9a\u3059\u308b\u524d\u306b\u4f55\u304b\u306e\u8abf\u6574\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u304b\u3068\u3044\u3046\u3068\u3001\u305d\u306e\u5fc5\u8981\u306f\u306a\u3044<\/span>\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\uff08\u9ad9\u6a4b\u6b63\u6717\u300c\u5e73\u621030\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\u79df\u7a0e\u7814\u7a76832\u53f7\uff17\u9801\u53c2\u7167\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd522\u2462\u4e00\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\uff11\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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>\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee418\u6761\u306e\uff12\u7b2c\uff13\u9805\u306f\u6b21\u306e\u3068\u304a\u308a\u5b9a\u3081\u3066\u3044\u308b\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":[186,177,167,181,290],"tags":[549,375],"backnumber":[2109],"series":[817],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-14 18:48:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/234704"}],"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=234704"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/234704\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=234704"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=234704"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=234704"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=234704"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=234704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}