{"id":238598,"date":"2021-10-07T10:18:45","date_gmt":"2021-10-07T01:18:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=238598"},"modified":"2021-10-07T11:13:13","modified_gmt":"2021-10-07T02:13:13","slug":"international-article-156","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-156\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c11\u56de\u3011\u300c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3067\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u640d\u5931\u3092\u5185\u56fd\u6cd5\u4eba\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u308b\u304b\u5426\u304b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #006400;\">\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009<\/span><\/strong><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u56fd\u969b\u7a0e\u52d9<span style=\"color: #333399;\">\uff31<\/span>\uff06<span style=\"color: #800000;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3067\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u640d\u5931\u3092\u5185\u56fd\u6cd5\u4eba\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u308b\u304b\u5426\u304b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u971e\u3000\u6674\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div 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\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306b\u3088\u308c\u3070\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u6cd5\u4eba\u306e\u7559\u4fdd\u6240\u5f97\u306f\u5185\u56fd\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u5408\u7b97\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304c\u3001\u5f53\u8a72\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u5185\u56fd\u6cd5\u4eba\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u304b\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\uff11\uff09<\/span>\u3000\u672c\u7a3f\u3067\u306f\u3001\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u3092\u53d7\u3051\u3001\u5f93\u6765\u6163\u884c\u7684\u306b\u7528\u3044\u3089\u308c\u3066\u3044\u305f\u300c\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u300d\u306e\u7528\u8a9e\u306f\u3001\u5224\u6c7a\u6587\u3092\u9664\u304d\u3001\u6975\u529b\u4f7f\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u3002<\/span><\/p>\n<p><!--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\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u5e30\u5c5e\u3059\u308b\u640d\u5931\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u640d\u5931\u3092\u5185\u56fd\u6cd5\u4eba\u306e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\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\u3000\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u8da3\u65e8<\/strong><\/h4>\n<p>\u5e73\u621028\u5e7412\u6708\uff18\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u81ea\u6c11\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/133810_1.pdf\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u3067\u306f\u3001\u300c\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u3092\u901a\u3058\u305f\u79df\u7a0e\u56de\u907f\u3092\u6291\u5236\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u300e\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u300f\u3092\u7dcf\u5408\u7684\u306b\u898b\u76f4\u3059\u300d\u3068\u3044\u3046\u65b9\u91dd\u304c\u793a\u3055\u308c\u3001\u300c\u5177\u4f53\u7684\u306b\u306f\u3001\u300e\u5916\u56fd\u5b50\u4f1a\u793e\u306e\u7d4c\u6e08\u5b9f\u614b\u306b\u5373\u3057\u3066\u8ab2\u7a0e\u3059\u3079\u304d\u300f\u3068\u306e\u300e<a title=\"\uff2f\uff25\uff23\uff24\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.oecd.org\/tax\/beps\/beps-actions\/action3\/\" target=\"_blank\">BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/a>\u300f\u306e\u57fa\u672c\u7684\u8003\u3048\u65b9\u3092\u8e0f\u307e\u3048\u3001\u7d4c\u6e08\u5b9f\u4f53\u304c\u306a\u3044\u3001\u3044\u308f\u3086\u308b\u53d7\u52d5\u7684\u6240\u5f97\u306f\u5408\u7b97\u5bfe\u8c61\u3068\u3059\u308b\u4e00\u65b9\u3067\u3001\u5b9f\u4f53\u3042\u308b\u4e8b\u696d\u304b\u3089\u306e\u6240\u5f97\u3067\u3042\u308c\u3070\u3001\u5b50\u4f1a\u793e\u306e\u7a0e\u8ca0\u62c5\u7387\u306b\u304b\u304b\u308f\u3089\u305a\u5408\u7b97\u5bfe\u8c61\u5916\u3068\u3059\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u300d\u3068\u306e\u8003\u3048\u65b9\u304c\u793a\u3055\u308c\u3001\u305d\u308c\u307e\u3067\u306e\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u304c\u5927\u5e45\u306b\u6539\u6b63\u3055\u308c\u305f\u3002\u6539\u6b63\u5f8c\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3001<span style=\"color: #006400;\">\u2460<\/span>\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3001<span style=\"color: #006400;\">\u2461<\/span>\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\uff12\u3064\u306b\u5206\u985e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3055\u308c\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\u5f93\u524d\u306e\u30c8\u30ea\u30ac\u30fc\u7a0e\u7387\uff08\u76f4\u8fd1\u306720\uff05\uff09\u306e\u4e0b\u3067\u306f\u3001\u5b9f\u4f53\u306e\u3042\u308b\u4e8b\u696d\u304b\u3089\u306e\u6240\u5f97\u3067\u3082\u5408\u7b97\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u554f\u984c\uff08\u300c\u30aa\u30fc\u30d0\u30fc\u30a4\u30f3\u30af\u30eb\u30fc\u30b8\u30e7\u30f3\u300d\u3068\u547c\u3070\u308c\u308b\uff09\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u305f\u3002<\/span><\/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\uff13\uff09<\/span>\u3000\u3053\u306e\u4ed6\u3001\u5f93\u524d\u306e\u9069\u7528\u9664\u5916\u57fa\u6e96\u3092\u6e80\u305f\u3057\uff08\u6539\u6b63\u5f8c\u306f\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u300d\uff09\u3001\u4e00\u5b9a\u306e\u8cc7\u7523\u6027\u6240\u5f97\u3092\u6709\u3059\u308b\u3082\u306e\uff08\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3092\u9664\u304f\uff09\u306e\u3046\u3061\u3001\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c20\uff05\u306b\u6e80\u305f\u306a\u3044\u3082\u306e\u306f\u3001\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u3001\u6240\u5f97\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3057\u3066\u3001\u300c\u90e8\u5206\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u300d\u3068\u898f\u5b9a\u3055\u308c\u305f\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u3067\u306f\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff08\u63aa\u6cd566\u306e\uff16\u2461\u4e00\uff09\u306e\u3046\u3061\u3001\u79df\u7a0e\u56de\u907f\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u3082\u306e\u3092\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3068\u5b9a\u7fa9\u3057\uff08\u63aa\u6cd566\u306e\uff16\u2461\u4e8c\uff09\u3001\u4f1a\u793e\u5358\u4f4d\u3067\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3059\u308b\u5236\u5ea6\u304c\u65b0\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2460\u3000\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e<\/strong><\/h4>\n<p>\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306f\u3001\u305d\u306e\u5f8c\u306e\u6539\u6b63\u3082\u3042\u308a\u3001\u73fe\u5728\u3067\u306f\u6b21\u306b\u63b2\u3052\u308b\uff14\u3064\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3044\u305a\u308c\u3082\u3001\u305d\u306e\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c30\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u3068\u304d\u306b\u306f\u3001\u5408\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u304c\u514d\u9664\u3068\u3055\u308c\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2464\u4e00\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:#b22222;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30a2\uff09<\/span>\u3000\u6d3b\u52d5\u306e\u5b9f\u614b\u304c\u306a\u3044\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff08\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\uff09\uff08\u63aa\u6cd566\u306e\uff16\u2461\u4e8c\u30a4\uff09<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30a4\uff09<\/span>\u3000\u7dcf\u8cc7\u7523\u306b\u6bd4\u3057\u3066\u300c\u53d7\u52d5\u7684\u6240\u5f97\u300d\u306e\u5360\u3081\u308b\u5272\u5408\u304c\u9ad8\u3044\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff08\u4e8b\u5b9f\u4e0a\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30dc\u30c3\u30af\u30b9\uff09\uff08\u540c\u53f7\u30ed\uff09<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30a6\uff09<\/span>\u3000\u4fdd\u967a\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u306e\u79fb\u8ee2\u30fb\u5206\u6563\u3068\u3044\u3063\u305f\u6a5f\u80fd\u3092\u679c\u305f\u3057\u3066\u3044\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u5b9f\u4e0a\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30dc\u30c3\u30af\u30b9\uff08\u540c\u53f7\u30cf\uff09<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30a8\uff09<\/span>\u3000\u60c5\u5831\u4ea4\u63db\u306b\u95a2\u3059\u308b\u56fd\u969b\u7684\u306a\u53d6\u7d44\u3078\u306e\u5354\u529b\u304c\u8457\u3057\u304f\u4e0d\u5341\u5206\u306a\u56fd\u7b49\uff08\u30d6\u30e9\u30c3\u30af\u30ea\u30b9\u30c8\u56fd\uff09\u306b\u6240\u5728\u3059\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff08\u540c\u53f7\u4e8c\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2461\u3000\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e<\/strong><\/h4>\n<p>\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3068\u306f\u3001\u4e0a\u8a18<strong>\u2460<\/strong>\u306b\u8a72\u5f53\u305b\u305a\u3001\u304b\u3064\u3001\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\uff08\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u524d\u306e\u300c\u9069\u7528\u9664\u5916\u57fa\u6e96\u300d\uff09\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3055\u306a\u3044\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3092\u3044\u3044\u3001\u540c\u57fa\u6e96\u306e\u3044\u305a\u308c\u304b\u304c\u6b20\u3051\u308b\u3068\u3001\u80fd\u52d5\u7684\u6240\u5f97\u3092\u5f97\u308b\u4e0a\u3067\u5fc5\u8981\u306a\u7d4c\u6e08\u6d3b\u52d5\u306e\u5b9f\u4f53\u3092\u5099\u3048\u3066\u3044\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c20\uff05\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u3001\u5408\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u306f\u514d\u9664\u3055\u308c\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2464\u4e8c\uff09\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\uff14\uff09<\/span>\u3000<span style=\"color: #333399;\">\uff08\u2170\uff09<\/span>\u4e8b\u696d\u57fa\u6e96\u3001<span style=\"color: #333399;\">\uff08\u2171\uff09<\/span>\u5b9f\u4f53\u57fa\u6e96\u3001<span style=\"color: #333399;\">\uff08\u2172\uff09<\/span>\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3001<span style=\"color: #333399;\">\uff08\u2173\uff09<\/span>\u975e\u95a2\u9023\u8005\u57fa\u6e96\u53c8\u306f\u6240\u5728\u5730\u56fd\u57fa\u6e96\u306e\uff14\u3064\u306e\u57fa\u6e96\u304b\u3089\u6210\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5236\u5ea6\u306f\u3001\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u524d\u306e\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u3068\u985e\u4f3c\u3059\u308b\u304c\u3001\u540c\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3051\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306e\u5185\u306e\u4e8b\u696d\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068\u3068\u3055\u308c\u305f\u3002\u3055\u3089\u306b\u3001\u5e73\u621030\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u5916\u56fd\u91d1\u878d\u6301\u682a\u4f1a\u793e\u306b\u3064\u3044\u3066\u3082\u3001\u540c\u3058\u304f\u4e8b\u696d\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff16\u7b2c\uff11\u9805\u306f\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u3046\u3061\u3001\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u53c8\u306f\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u304c\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u3092\u6709\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u306e\u3046\u3061\u8abf\u6574\u5bfe\u8c61\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u306e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u3044\u3046\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u3068\u306f\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u6c7a\u7b97\u306b\u57fa\u3065\u304f\u6240\u5f97\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306b\u3088\u308b\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u6e96\u305a\u308b\u4e00\u5b9a\u306e\u57fa\u6e96\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff08\u57fa\u6e96\u6240\u5f97\u91d1\u984d\uff09\u3092\u57fa\u790e\u3068\u3057\u3066\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u984d\u53ca\u3073\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u984d\u306b\u95a2\u3059\u308b\u8abf\u6574\u3092\u52a0\u3048\u3066\u8a08\u7b97\u3057\u305f\u3082\u306e\u3092\u3044\u3046\u3002\u307e\u305f\u3001\u8abf\u6574\u5bfe\u8c61\u91d1\u984d\u3068\u306f\u3001\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u306b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6642\u306b\u304a\u3051\u308b\u5185\u56fd\u6cd5\u4eba\u306e\u6709\u3059\u308b\u682a\u5f0f\u306e\u5360\u3081\u308b\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u3082\u306e\u3092\u3044\u3046\uff08\u63aa\u6cd566\u306e\uff16\u2460\u3001\u2461\u56db\u3001\u63aa\u4ee439\u306e15\uff09\u3002\u3053\u306e\u5834\u5408\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u671f\u9593\u306e\u5236\u9650\u306f\u524d\uff17\u5e74\u4ee5\u5185\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u304b\u304b\u308b\u8a08\u7b97\u69cb\u9020\u306f\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u524d\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u554f\u984c\u306e\u6240\u5728<\/strong><\/h4>\n<p>\u305d\u3082\u305d\u3082\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff16\u306f\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u6b20\u640d\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u660e\u793a\u3057\u3066\u3044\u306a\u3044\u3002\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u3067\u898b\u305f\u3088\u3046\u306a\u5185\u56fd\u6cd5\u4eba\u306b\u5f93\u5c5e\u3059\u308b\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\u7b49\u306e\u5834\u5408\u3001\u5b9f\u8cea\u6240\u5f97\u8005\u8ab2\u7a0e\u306e\u539f\u5247\uff08\u6cd5\u6cd511\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u304b\u3089\u3001\u305d\u306e\u6240\u5f97\u306f\u5185\u56fd\u6cd5\u4eba\u306b\u5408\u7b97\u3055\u308c\u308b\u3053\u3068\u3068\u306e\u5e73\u8861\u4e0a\u3001\u640d\u5931\u304c\u8a08\u4e0a\u3055\u308c\u305f\u5834\u5408\u306b\u5185\u56fd\u6cd5\u4eba\u306e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3079\u304d\u3068\u3044\u3046\u4e3b\u5f35\u3082\u3042\u308a\u5f97\u3088\u3046\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\uff15\uff09<\/span>\u3000\u6cd5\u4eba\u7a0e\u6cd511\u6761\u300a\u5b9f\u8cea\u6240\u5f97\u8005\u8ab2\u7a0e\u306e\u539f\u5247\u300b\u3068\u306f\u3001\u53ce\u76ca\u306e\u6cd5\u5f8b\u4e0a\u5e30\u5c5e\u3059\u308b\u3068\u307f\u3089\u308c\u308b\u8005\u304c\u5358\u306a\u308b\u540d\u7fa9\u4eba\u3067\u3042\u3063\u3066\u3001\u305d\u306e\u53ce\u76ca\u3092\u4eab\u53d7\u305b\u305a\u3001\u305d\u306e\u8005\u4ee5\u5916\u306e\u6cd5\u4eba\u304c\u305d\u306e\u53ce\u76ca\u3092\u4eab\u53d7\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53ce\u76ca\u306f\u3053\u308c\u3092\u4eab\u53d7\u3059\u308b\u6cd5\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3092\u9069\u7528\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308a\u3001\u6cd5\u5f8b\u4e0a\u306e\u6240\u5f97\u306e\u5e30\u5c5e\u306e\u5f62\u5f0f\u3068\u305d\u306e\u5b9f\u8cea\u304c\u7570\u306a\u308b\u3068\u304d\u306b\u306f\u5b9f\u8cea\u306b\u5f93\u3063\u3066\u79df\u7a0e\u95a2\u4fc2\u304c\u5b9a\u3081\u3089\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3068\u3044\u3046\u79df\u7a0e\u6cd5\u4e0a\u5f53\u7136\u306e\u6761\u7406\u3092\u78ba\u8a8d\u7684\u306b\u5b9a\u3081\u305f\u898f\u5b9a\u3067\u3042\u308b\u3002\u662d\u548c53\u5e74\u306b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u304c\u5c0e\u5165\u3055\u308c\u308b\u4ee5\u524d\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u306b\u5b50\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3066\u7a0e\u8ca0\u62c5\u3092\u4e0d\u5f53\u306b\u56de\u907f\u306a\u3044\u3057\u8efd\u6e1b\u3092\u56f3\u308b\u884c\u52d5\u3078\u306e\u5bfe\u6297\u63aa\u7f6e\u3068\u3057\u3066\u3001\u8ab2\u7a0e\u5e81\u306f\u6cd5\u4eba\u7a0e\u6cd511\u6761\u3092\u9069\u7528\u3057\u3001\u5b50\u4f1a\u793e\u306e\u640d\u76ca\u304c\u5185\u56fd\u6cd5\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u306a\u3069\u306e\u65b9\u6cd5\u306b\u3088\u308a\u5bfe\u5fdc\u3057\u3066\u3044\u305f\u3002<\/span><\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3001\u4e0a\u8a18<strong>\uff08\uff13\uff09<\/strong>\u306e\u3068\u304a\u308a\u3001\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u306e\u8a08\u7b97\u904e\u7a0b\u3067\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u6b20\u640d\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u3044\u304f\u3089\u5f53\u8a72\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u7b49\u306b\u8a72\u5f53\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u5f53\u8a72\u6b20\u640d\u91d1\u3092\u5185\u56fd\u6cd5\u4eba\u306e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u4e3b\u5f35\u304c\u5bfe\u7acb\u3059\u308b\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u4e89\u308f\u308c\u305f\u306e\u304c\u3001\u4ee5\u4e0b\u3067\u691c\u8a0e\u3059\u308b\u53cc\u8f1d\u6c7d\u8239\u4e8b\u4ef6\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u904e\u53bb\u306e\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\u53cc\u8f1d\u6c7d\u8239\u4e8b\u4ef6\u6700\u9ad8\u88c1\u5224\u6c7a\u300b<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\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\uff16\uff09<\/span>\u3000\u6700\u9ad8\u88c1\u4e8c\u5c0f\u5e73\u621019\u5e74\uff19\u670828\u65e5\u5224\u6c7a\u30fb\u5e73\u621017\u5e74\uff08\u884c\u30d2\uff09\u7b2c89\u53f7\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ257-10794\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u672c\u4ef6\u306f\u3001\u6d77\u904b\u696d\u3092\u55b6\u3080\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\uff38\uff08\u539f\u544a\u30fb\u88ab\u63a7\u8a34\u4eba\u30fb\u4e0a\u544a\u4eba\uff09\u304c\u3001\u30d1\u30ca\u30de\u306b\u304a\u3044\u3066\u8a2d\u7acb\u3057\u305f\u5b50\u4f1a\u793e\u3067\u3042\u308b\uff22\u793e\u306b\u751f\u3058\u305f\u6b20\u640d\u304c\u5b9f\u8cea\u7684\u306b\u306f\u89aa\u4f1a\u793e\u3067\u3042\u308b\uff38\u306b\u5e30\u5c5e\u3059\u308b\u3068\u3057\u3066\u3001\u3053\u308c\u3092\uff38\u306e\u640d\u91d1\u306b\u7b97\u5165\u3057\u3066\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u6cd5\u4eba\u7a0e\u7b49\u306e\u7533\u544a\u3092\u3057\u305f\u3068\u3053\u308d\u3001\u51e6\u5206\u884c\u653f\u5e81\u304b\u3089\u3001\uff22\u793e\u306e\u6b20\u640d\u3092\uff38\u306e\u640d\u91d1\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u306f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff16\u306e\u898f\u5b9a\u306e\u8a8d\u3081\u308b\u3068\u3053\u308d\u3067\u306f\u306a\u3044\u306a\u3069\u3068\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u7b49\u306e\u66f4\u6b63\u53ca\u3073\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u8ce6\u8ab2\u6c7a\u5b9a\u3092\u53d7\u3051\u305f\u305f\u3081\u3001\uff38\u304c\u3001\u3053\u308c\u3089\u306e\u51e6\u5206\u3092\u4e0d\u670d\u3068\u3057\u3066\u63d0\u8a34\u3057\u305f\u4e8b\u6848\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u4ef6\u306e\u7b2c\u4e00\u5be9\u3067\u306f\uff38\u304c\u52dd\u8a34<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3057\u3001\u7b2c\u4e8c\u5be9<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3067\u306f\u8ab2\u7a0e\u5e81\u304c\u9006\u8ee2\u52dd\u8a34\u3057\u305f\u3053\u3068\u3067\u3001\uff38\u304c\u6700\u9ad8\u88c1\u306b\u4e0a\u544a\u3057\u305f\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\uff17\uff09<\/span>\u3000\u677e\u5c71\u5730\u88c1\u5e73\u621016\u5e74\uff12\u670810\u65e5\u5224\u6c7a\u30fb\u5e73\u621014\u5e74\uff08\u884c\u30a6\uff09\u7b2c\uff14\u53f7\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ254-9554\uff09\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u7a0e\u5236\u306e\u8da3\u65e8\u3092\u8ff0\u3079\u305f\u4e0a\u3067\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff16\u306f\u3001\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306e\u6240\u5f97\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306e\u53d6\u6271\u3044\u3092\u898f\u5b9a\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306b\u6b20\u640d\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u5f53\u8a72\u6b20\u640d\u91d1\u984d\u3092\u5185\u56fd\u6cd5\u4eba\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3001\u540c\u6cd5\u306b\u304a\u3044\u3066\u7981\u6b62\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u5224\u793a\u3057\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u53d6\u308a\u6d88\u3057\u305f\u3002<\/span><\/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\uff18\uff09<\/span>\u3000\u9ad8\u677e\u9ad8\u88c1\u5e73\u621016\u5e7412\u6708\uff17\u65e5\u5224\u6c7a\u30fb\u5e73\u621016\u5e74\uff08\u884c\u30b3\uff09\u7b2c\uff17\u53f7\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ254-9847\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u88c1\u5224\u6240\u306e\u5224\u65ad<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2460\u3000\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u6700\u9ad8\u88c1\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff16\u7b2c\uff12\u9805\uff14\u53f7\u306e\u7acb\u6cd5\u8da3\u65e8\u306b\u3064\u3044\u3066\u3001\u300c\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\uff08\u73fe\u884c\uff1a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff09\u306e\u7559\u4fdd\u6240\u5f97\u306b\u3064\u3044\u3066\u5185\u56fd\u6cd5\u4eba\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u3079\u304d\u3082\u306e\u3068\u3057\u305f\u3053\u3068\u3068\u306e\u5747\u8861\u7b49\u306b\u914d\u616e\u3057\u3066\u3001\u5f53\u8a72\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306b\u751f\u3058\u305f\u6b20\u640d\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u305d\u306e\u672a\u51e6\u5206\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\uff15\u5e74\u9593\uff08\u73fe\u884c\uff1a\uff17\u5e74\uff08\u4e0a\u8ff0\uff09\uff09\u306e\u7e70\u8d8a\u63a7\u9664\u3092\u8a8d\u3081\u308b\u3053\u3068\u3068\u3057\u305f\u3082\u306e\u300d\u3068\u5224\u793a\u3057\u3001\u3053\u306e\u63aa\u7f6e\u304c\u3001\u300c\u5185\u56fd\u6cd5\u4eba\u306b\u4fc2\u308b\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306b\u6b20\u640d\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3092\u7fcc\u4e8b\u696d\u5e74\u5ea6\u4ee5\u964d\u306e\u5f53\u8a72\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u672a\u51e6\u5206\u6240\u5f97\u306e\u91d1\u984d\u306e\u7b97\u5b9a\u306b\u5f53\u305f\u308a\uff15\u5e74\u3092\u9650\u5ea6\u3068\u3057\u3066\u7e70\u308a\u8d8a\u3057\u3066<span style=\"border-bottom: solid 1px #B22222;\">\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u306b\u3068\u3069\u307e\u308b<\/span>\u3082\u306e\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u3063\u3066\u3001\u5f53\u8a72\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u540c\u6761\uff11\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u5f53\u8a72\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u5185\u56fd\u6cd5\u4eba\u306b\u5bfe\u3057\u4e0a\u8a18\u306e\u76ca\u91d1\u7b97\u5165\u304c\u3055\u308c\u308b\u95a2\u4fc2\u306b\u3042\u308b\u3053\u3068\u3092\u3082\u3063\u3066\u3001\u5f53\u8a72\u5185\u56fd\u6cd5\u4eba\u306e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u306b\u5f53\u305f\u308a\u3001\u4e0a\u8a18\u306e\u6b20\u640d\u306e\u91d1\u984d\u3092\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u89e3\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3079\u304d\uff08\u4e0b\u7dda\u7b46\u8005\uff09\u300d\u3068\u5224\u793a\u3057\u3001\u5b50\u4f1a\u793e\u306e\u640d\u5931\u306e\u640d\u91d1\u7b97\u5165\u3092\u660e\u78ba\u306b\u5426\u8a8d\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2461\u3000\u5b9f\u8cea\u6240\u5f97\u8005\u8ab2\u7a0e\u306e\u539f\u5247\u3068\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u95a2\u4fc2<\/strong><\/h4>\n<p>\uff22\u793e\u306e\u5b9f\u4f53\u306b\u3064\u3044\u3066\u3001\u6700\u9ad8\u88c1\u306f\u3001\u300c\uff22\u793e\u306f\u3001\u672c\u4ef6\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\uff38\u306b\u4fc2\u308b\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u672c\u5e97\u6240\u5728\u5730\u3067\u3042\u308b\u30d1\u30ca\u30de\u306b\u4e8b\u52d9\u6240\u3092\u6709\u3057\u3066\u304a\u3089\u305a\u3001\u305d\u306e\u4e8b\u696d\u306e\u7ba1\u7406\u3001\u652f\u914d\u53ca\u3073\u904b\u55b6\u306f\uff38\u304c\u884c\u3063\u3066\u304a\u308a\u3001\u63aa\u7f6e\u6cd566\u6761\u306e\uff16\u7b2c\uff13\u9805\uff08\u65e7\u6cd5\u306e\u300c\u9069\u7528\u9664\u5916\u57fa\u6e96\u300d\u3092\u3044\u3044\u3001\u73fe\u884c\u540c\uff12\u9805\uff13\u53f7\u30a4\uff5e\u30cf\u306e\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u300d\u3092\u6307\u3059\uff09\u6240\u5b9a\u306e\u8981\u4ef6\u306f\u6e80\u305f\u3055\u306a\u3044\u304c\u3001\u4ed6\u65b9\u306b\u304a\u3044\u3066\u3001\u30d1\u30ca\u30de\u8239\u7c4d\u306e\u8239\u8236\u3092\u6240\u6709\u3057\u3001\uff38\u304b\u3089\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u305f\u4e0a\u3067\u81ea\u3089\u8239\u8236\u306e\u767a\u6ce8\u8005\u3068\u3057\u3066\u9020\u8239\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u305f\u307b\u304b\u3001\u3053\u308c\u3089\u306e\u8239\u8236\u306e\u50ad\u8239\u306b\u4fc2\u308b\u53ce\u76ca\u3092\u4e0a\u3052\u3001\u8239\u54e1\u3092\u96c7\u7528\u3059\u308b\u306a\u3069\u306e\u652f\u51fa\u3082\u884c\u3046\u306a\u3069\u3001\uff38\u3068\u306f\u5225\u6cd5\u4eba\u3068\u3057\u3066\u72ec\u81ea\u306e\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u305f\u300d\u3068\u8a8d\u5b9a\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u4e0a\u3067\u3001\u5b9f\u8cea\u6240\u5f97\u8005\u8ab2\u7a0e\u306e\u539f\u5247\u8a72\u5f53\u6027\u306b\u3064\u3044\u3066\u3001\u300c\u672c\u4ef6\u306b\u304a\u3044\u3066\u306f\uff38\u306b\u640d\u76ca\u304c\u5e30\u5c5e\u3059\u308b\u3068\u8a8d\u3081\u308b\u3079\u304d\u4e8b\u60c5\u304c\u306a\u3044\u3053\u3068\u306f\u660e\u3089\u304b\u3067\u3042\u3063\u3066\u3001\u672c\u4ef6\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\uff22\u793e\u306b\u640d\u76ca\u304c\u5e30\u5c5e\u3057\u3001\u540c\u793e\u306b\u6b20\u640d\u304c\u751f\u3058\u305f\u3082\u306e\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308a\u3001\uff38\u306e\u6240\u5f97\u306e\u91d1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u306b\u5f53\u305f\u308a\u3001\uff22\u793e\u306e\u6b20\u640d\u306e\u91d1\u984d\u3092\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u300d\u3068\u5224\u793a\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5b9f\u8cea\u6240\u5f97\u8005\u8ab2\u7a0e\u306e\u539f\u5247\u306b\u95a2\u3059\u308b\u82e5\u5e72\u306e\u8003\u5bdf<\/strong><\/h4>\n<p>\u5b9f\u8cea\u6240\u5f97\u8005\u8ab2\u7a0e\u306e\u539f\u5247\u306f\u3001\u6cd5\u5f8b\u7684\u5e30\u5c5e\u8aac\u3068\u7d4c\u6e08\u7684\u5e30\u5c5e\u8aac\u304c\u5bfe\u7acb\u3059\u308b\u304c\u3001\u524d\u8005\u304c\u901a\u8aac<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3067\u3042\u308a\u3001\u305d\u308c\u306b\u3088\u308c\u3070\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u4e8b\u696d\u304c\u5185\u56fd\u6cd5\u4eba\u306b\u3088\u3063\u3066\u7ba1\u7406\u30fb\u652f\u914d\u3055\u308c\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u8a2d\u7acb\u6839\u62e0\u6cd5\u304c\u7570\u306a\u308b\u5225\u6cd5\u4eba\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u5f53\u8a72\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u640d\u76ca\u304c\u5185\u56fd\u6cd5\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u5f97\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3068\u306a\u308d\u3046<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b10\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\uff19\uff09<\/span>\u3000\u91d1\u5b50\u5b8f\u300e\u79df\u7a0e\u6cd5\uff08\u7b2c21\u7248\uff09\u300f\uff08\u5f18\u6587\u5802\u30012016\u5e74\uff09171\u9801\u306f\u3001\u300c\u7d4c\u6e08\u7684\u5e30\u5c5e\u8aac\u3092\u63a1\u308b\u3068\u3001\u6240\u5f97\u306e\u5206\u5272\u306a\u3044\u3057\u79fb\u8ee2\u3092\u8a8d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u3084\u3059\u3044\u306e\u307f\u3067\u306a\u304f\u3001\u7d0d\u7a0e\u8005\u306e\u7acb\u5834\u304b\u3089\u306f\u3001\u6cd5\u7684\u5b89\u5b9a\u6027\u304c\u5bb3\u3055\u308c\u308b\u3068\u3044\u3046\u6279\u5224\u304c\u3042\u308a\u3046\u308b\u3057\u3001\u7a0e\u52d9\u884c\u653f\u306e\u898b\u5730\u304b\u3089\u306f\u3001\u7d4c\u6e08\u7684\u306b\u5e30\u5c5e\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u5b9f\u969b\u4e0a\u591a\u304f\u306e\u56f0\u96e3\u3092\u4f34\u3046\u3001\u3068\u3044\u3046\u6279\u5224\u304c\u3042\u308a\u3046\u308b\u3002\u305d\u306e\u610f\u5473\u3067\u3001\u6cd5\u5f8b\u7684\u5e30\u5c5e\u8aac\u304c\u59a5\u5f53\u3067\u3042\u308b\u300d\u3068\u8ff0\u3079\u308b\u3002<\/span><\/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\u203b10\uff09<\/span>\u3000\u5165\u8c37\u6df3\u300e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u300f\u7a0e\u52d9\u5f18\u58312015\u5e74\uff11\u6708\u53f7\u30fb\u4e2d\u592e\u7d4c\u6e08\u793e\u30fb73\u9801\u53c2\u7167\u3002<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u6700\u9ad8\u88c1\u306f\u3001\uff22\u793e\u306e\u6b20\u640d\u306f\uff22\u793e\u306b\u5e30\u5c5e\u3059\u308b\u3068\u5224\u5b9a\u3057\u3066\u304a\u308a\u3001\u6cd5\u5f8b\u7684\u5e30\u5c5e\u8aac\u3092\u63a1\u7528\u3059\u308b\u4ee5\u4e0a\u5f53\u7136\u306e\u5e30\u7d50\u3068\u3044\u3048\u308b\u3002<br \/>\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-bottom: 3px;\">\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-bottom: 3px;\">\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u4f8b\uff09\u63aa\u6cd566\u306e\uff14\u2461\u4e00\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c66\u6761\u306e\uff14\u7b2c\uff12\u9805\u7b2c\uff11\u53f7<\/p>\n<\/div>\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<\/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>\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u3088\u308c\u3070\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u6cd5\u4eba\u306e\u7559\u4fdd\u6240\u5f97\u306f\u5185\u56fd\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u5408\u7b97\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304c\u3001\u5f53\u8a72\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u5185\u56fd\u6cd5\u4eba\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\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":[480,163],"backnumber":[2115],"series":[772],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-05 22:41:47","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/238598"}],"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=238598"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/238598\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=238598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=238598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=238598"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=238598"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=238598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}