{"id":236034,"date":"2021-08-26T10:18:15","date_gmt":"2021-08-26T01:18:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=236034"},"modified":"2021-08-26T11:44:36","modified_gmt":"2021-08-26T02:44:36","slug":"consumption-article-170","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-170\/","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\u4f8b101\uff08\u6d88\u8cbb\u7a0e\uff09\u3011\u3000\u300c\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u305f\u3081\u3001\u500b\u4eba\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u300c\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u304c\u3001\u305d\u306e\u5f8c\u3082\u500b\u4eba\u3067\u4e8b\u696d\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u3001\u904e\u53bb\u306b\u63d0\u51fa\u3057\u305f\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u306f\u6709\u52b9\u3067\u3042\u308b\u3082\u306e\u3068\u601d\u3044\u8fbc\u307f\u3001\u6709\u5229\u306a\u7c21\u6613\u8ab2\u7a0e\u3067\u7533\u544a\u3057\u3066\u3057\u307e\u3063\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\u4f8b101\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>\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u305f\u3081\u3001\u500b\u4eba\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u300c\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u304c\u3001\u305d\u306e\u5f8c\u3082\u500b\u4eba\u3067\u4e8b\u696d\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u3001\u904e\u53bb\u306b\u63d0\u51fa\u3057\u305f\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u306f\u6709\u52b9\u3067\u3042\u308b\u3082\u306e\u3068\u601d\u3044\u8fbc\u307f\u3001\u6709\u5229\u306a\u7c21\u6613\u8ab2\u7a0e\u3067\u7533\u544a\u3057\u3066\u3057\u307e\u3063\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\uff39\u5e74\u5206\u53ca\u3073\u4ee4\u548c\uff3a\u5e74\uff13\u6708\u671f\uff08\u640d\u5bb3\u984d\u3092\u6291\u3048\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u671f\u9593\u3092\u77ed\u7e2e\u3057\u3066\u3044\u308b\uff09\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u304d\u3001\u4ee4\u548c\uff38\u5e74\uff16\u6708\u306b\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u305f\u3081\u3001\u500b\u4eba\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\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_06.htm\" target=\"_blank\">\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u305f\u304c\u3001\u305d\u306e\u5f8c\u3082\u500b\u4eba\u3067\u4e8b\u696d\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u3001\u500b\u4eba\u6642\u4ee3\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\u304b\u3089\u3001\u5c4a\u51fa\u66f8\u304c\u305d\u306e\u307e\u307e\u6709\u52b9\u3067\u3042\u308b\u3082\u306e\u3068\u601d\u3044\u8fbc\u307f\u3001\u6709\u5229\u306a\u7c21\u6613\u8ab2\u7a0e\u3067\u7533\u544a\u3057\u305f\u3068\u3053\u308d\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u304c\u63d0\u51fa\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3057\u3066\u539f\u5247\u8ab2\u7a0e\u3067\u306e\u4fee\u6b63\u3092\u6c42\u3081\u3089\u308c\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6709\u5229\u306a\u7c21\u6613\u8ab2\u7a0e\u3068\u4e0d\u5229\u306a\u539f\u5247\u8ab2\u7a0e\u3068\u306e\u5dee\u984d\u306b\u3064\u304d\u640d\u5bb3\u304c\u767a\u751f\u3057\u3001\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<!--more--><br \/>\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\u6210XX\u5e74\uff11\u6708<\/strong><\/span><br \/>\n\u95a2\u4e0e\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210XX\u5e74\uff12\u6708<\/strong><\/span><br \/>\n\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3002<\/li>\n<li><strong><span style=\"color: #b22222;\"> \u4ee4\u548c\uff38\u5e74\uff16\u6708<\/span><\/strong><br \/>\n\u6cd5\u4eba\u8a2d\u7acb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff38\u5e74\uff16\u6708<\/strong><\/span><br \/>\n\u500b\u4eba\u4e8b\u696d\u3092\u5ec3\u6b62\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff38\u5e74\uff17\u6708<\/strong><\/span><br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_2.htm\" target=\"_blank\">\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff38\u5e74\uff18\u6708<\/strong><\/span><br \/>\n\u500b\u4eba\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u300c\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3002\u3053\u308c\u306b\u3088\u308a\u4ee4\u548c\uff39\u5e74\u304b\u3089\u306e\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u306e\u52b9\u529b\u304c\u306a\u304f\u306a\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u9867\u5ba2\u306e\u8981\u671b\u306b\u3088\u308a\u3001\u518d\u5ea6\u3001\u500b\u4eba\u4e8b\u696d\u3092\u958b\u59cb\u3002<\/li>\n<li><strong><span style=\"color: #b22222;\"> \u4ee4\u548c\uff39\u5e7412\u6708<\/span><\/strong><br \/>\n\u4ee4\u548c\uff39\u5e74\u5206\u306e\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\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\uff3a\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u4ee4\u548c\uff39\u5e74\u5206\u306e\u6d88\u8cbb\u7a0e\u3092\u8aa4\u3063\u3066\u6709\u5229\u306a\u7c21\u6613\u8ab2\u7a0e\u3067\u7533\u544a\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u3088\u308a\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u304c\u63d0\u51fa\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u539f\u5247\u8ab2\u7a0e\u3067\u306e\u4fee\u6b63\u3092\u6c42\u3081\u3089\u308c\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u95a2\u4e0e\u5148\u306b\u5831\u544a\u3002\u640d\u5bb3\u984d\u3092\u6291\u3048\u308b\u305f\u3081\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1932_1.htm\" target=\"_blank\">\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u5c4a\u51fa\u66f8<\/a>\u300d\u3067\u8ab2\u7a0e\u671f\u9593\u3092\u533a\u5207\u308a\u3001\u4ee4\u548c\uff3a\u5e74\uff14\u6708\u304b\u3089\u306e\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\uff3a\u5e74\uff14\u6708<\/strong><\/span><br \/>\n\u4ee4\u548c\uff39\u5e74\u5206\u306e\u6d88\u8cbb\u7a0e\u3092\u4e0d\u5229\u306a\u539f\u5247\u8ab2\u7a0e\u3067\u4fee\u6b63\u7533\u544a\u3002\u95a2\u4e0e\u5148\u3088\u308a\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><strong><span style=\"color: #b22222;\"> \u4ee4\u548c\uff3a\u5e74\uff15\u6708<\/span><\/strong><br \/>\n\u4ee4\u548c\uff3a\u5e74\uff13\u6708\u671f\u306e\u6d88\u8cbb\u7a0e\u3092\u4e0d\u5229\u306a\u539f\u5247\u8ab2\u7a0e\u3067\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\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/strong>\uff08\u6d88\u6cd557\u2460\u4e09\uff09<\/span><\/p>\n<p>\u4e8b\u696d\u8005\u304c\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3057\u305f\u5c4a\u51fa\u66f8\u3092\u901f\u3084\u304b\u306b\u5f53\u8a72\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u306a\u304a\u3001\u4e8b\u696d\u5ec3\u6b62\u306b\u3088\u308a\u3001\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\uff08\u7b2c\uff12\u53f7\u69d8\u5f0f\uff09\u300d\u3001\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\uff08\u7b2c14\u53f7\u69d8\u5f0f\uff09\u300d\u3001\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\uff08\u7b2c25\u53f7\u69d8\u5f0f\uff09 \u300d\u3001\u300c\u4efb\u610f\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8\uff08\u7b2c26\uff0d\uff08\uff13\uff09\u53f7\u69d8\u5f0f\uff09\u300d\u3001\u300c\u6d88\u8cbb\u7a0e\u7533\u544a\u671f\u9650\u5ef6\u9577\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\uff08\u7b2c28\uff0d\uff0815\uff09\u53f7\u69d8\u5f0f\uff09\u300d\u306e<span style=\"text-decoration: underline;\">\u3044\u305a\u308c\u304b\u306e\u5c4a\u51fa\u66f8\u306b\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u305f\u65e8\u3092\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4ed6\u306e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u7b49\u53ca\u3073\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3002<\/span><\/p>\n<p><span style=\"text-decoration: underline;\">\u307e\u305f\u3001\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u7b49\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3002<\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\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_06.htm \" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u624b\u7d9a<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u300c\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d\u3068\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u306e\u95a2\u4fc2<\/strong><\/span><\/p>\n<p>\u300c\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u63d0\u51fa\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e74\u304b\u3089\u3001\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u306f\u305d\u306e\u52b9\u529b\u3092\u5931\u3046\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u500b\u4eba\u4e8b\u696d\u3092\u518d\u958b\u3057\u305f\u5834\u5408\u3067\u3001\u7c21\u6613\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u3044\u3068\u304d\u306f\u3001\u305d\u306e\u518d\u958b\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u672b\u65e5\u307e\u3067\u306b\u518d\u5ea6\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\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>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306f\u4e00\u5ea6\u9078\u629e\u3092\u3057\u305f\u3089\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u3044\u9650\u308a\u3001\u539f\u5247\u8ab2\u7a0e\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u5f37\u3044\u601d\u3044\u8fbc\u307f\u304c\u3042\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\u3001\u96fb\u6c17\u8a2d\u5099\u7ba1\u7406\u696d\u3092\u55b6\u3093\u3067\u304a\u308a\u3001\u7c21\u6613\u8ab2\u7a0e\u304c\u6709\u5229\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4ee5\u524d\u304b\u3089\u7c21\u6613\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u3066\u3044\u305f\u3002\u4ee4\u548c\uff38\u5e74\uff16\u6708\u306b\u6cd5\u4eba\u6210\u308a\u3092\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306f\u500b\u4eba\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u300c\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u4f9d\u983c\u8005\u306e\u9867\u5ba2\u306e\u8981\u671b\u306b\u3088\u308a\u3001\u4ee4\u548c\uff39\u5e74\uff13\u6708\u306b\u500b\u4eba\u4e8b\u696d\u3092\u518d\u958b\u3057\u305f\u305f\u3081\u3001\u6709\u5229\u306a\u7c21\u6613\u8ab2\u7a0e\u3067\u7533\u544a\u3059\u308b\u306b\u306f\u3001\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u518d\u5ea6\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u7a0e\u7406\u58eb\u306f\u4ee5\u524d\u63d0\u51fa\u3057\u305f\u5c4a\u51fa\u66f8\u304c\u305d\u306e\u307e\u307e\u6709\u52b9\u3067\u3042\u308b\u3082\u306e\u3068\u601d\u3044\u8fbc\u307f\u3001\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u3044\u307e\u307e\u3001\u4ee4\u548c\uff39\u5e74\u5206\u306e\u6d88\u8cbb\u7a0e\u3092\u6709\u5229\u306a\u7c21\u6613\u8ab2\u7a0e\u3067\u7533\u544a\u3057\u3066\u3057\u307e\u3063\u305f\u3002\u305d\u3057\u3066\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u304c\u63d0\u51fa\u3055\u308c\u3066\u3044\u306a\u3044\u65e8\u306e\u9023\u7d61\u3092\u53d7\u3051\u3001\u306f\u3058\u3081\u3066\u305d\u306e\u4e8b\u5b9f\u306b\u6c17\u4ed8\u3044\u3066\u3044\u308b\u3002\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u3001\u6709\u5229\u306a\u7c21\u6613\u8ab2\u7a0e\u3067\u306e\u7533\u544a\u306f\u53ef\u80fd\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u640d\u5bb3\u984d\u3092\u6291\u3048\u308b\u305f\u3081\u300c\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3067\u8ab2\u7a0e\u671f\u9593\u3092\u533a\u5207\u308a\u3001\u4ee4\u548c\uff3a\u5e74\uff14\u6708\u304b\u3089\u306e\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u640d\u5bb3\u671f\u306f\u4ee4\u548c\uff39\u5e74\u5206\u3068\u4ee4\u548c\uff3a\u5e74\uff13\u6708\u671f\u306e\uff12\u671f\u3067\u3042\u308b\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\u601d\u3044\u8fbc\u307f\u306b\u6ce8\u610f\u3059\u308b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u7a0e\u7406\u58eb\u306e\u601d\u3044\u8fbc\u307f\u304b\u3089\u3001\u9069\u7528\u95a2\u4fc2\u3092\u5341\u5206\u306b\u78ba\u8a8d\u305b\u305a\u3001\u7d50\u679c\u3068\u3057\u3066\u4e8b\u6545\u306b\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u304c\u591a\u3044\u3002\u672c\u4e8b\u4f8b\u3082\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306f\u4e00\u5ea6\u9078\u629e\u3092\u3057\u305f\u3089\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u3044\u9650\u308a\u3001\u539f\u5247\u8ab2\u7a0e\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u601d\u3044\u8fbc\u307f\u306b\u8d77\u56e0\u3057\u3066\u3044\u308b\u3002\u52dd\u624b\u306a\u601d\u3044\u8fbc\u307f\u306f\u305b\u305a\u306b\u3001\u5e38\u306b\u6761\u6587\u7b49\u306b\u5f53\u305f\u308b\u3088\u3046\u306b\u5fc3\u304c\u3051\u305f\u3044\u3002<\/p>\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\u30ec\u30a2\u30b1\u30fc\u30b9\u306e\u6642\u307b\u3069\u614e\u91cd\u306b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u672c\u4e8b\u4f8b\u306f\u3001\u4e00\u5ea6\u6cd5\u4eba\u6210\u308a\u3057\u305f\u500b\u4eba\u304c\u3001\u9867\u5ba2\u306e\u5f37\u3044\u8981\u671b\u306b\u3088\u308a\u3001\u518d\u3073\u3001\u500b\u4eba\u3067\u4f9d\u983c\u3092\u53d7\u3051\u305f\u3068\u3044\u3046\u30ec\u30a2\u306a\u30b1\u30fc\u30b9\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u5b98\u516c\u5e81\u3078\u306e\u7533\u8acb\u3084\u5831\u544a\u7b49\u3092\u4f34\u3046\u4e8b\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u5f15\u304d\u7d9a\u304d\u500b\u4eba\u3067\u306e\u7f72\u540d\u3092\u5e0c\u671b\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u5f97\u308b\u8a71\u3067\u3042\u308b\u3002\u30ec\u30a2\u306a\u30b1\u30fc\u30b9\u307b\u3069\u6240\u5185\u3067\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3046\u306a\u3069\u614e\u91cd\u306b\u5bfe\u5fdc\u3057\u305f\u3044\u3002\n<\/div>\n<\/div>\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        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