{"id":240937,"date":"2021-11-11T10:14:58","date_gmt":"2021-11-11T01:14:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=240937"},"modified":"2021-11-11T09:50:08","modified_gmt":"2021-11-11T00:50:08","slug":"general-rule-article-146","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-146\/","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\uff17\u56de\u3011\u300c\u5be9\u67fb\u8acb\u6c42\u66f8\u306b\u306f\u4f55\u3092\u8a18\u8f09\u3059\u3079\u304d\u304b\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\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5be9\u67fb\u8acb\u6c42\u66f8\u306b\u306f\u4f55\u3092\u8a18\u8f09\u3059\u3079\u304d\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>\u5927\u6a4b\u3000\u8aa0\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5be9\u67fb\u8acb\u6c42\u306e\u4ed5\u65b9<\/strong><\/h4>\n<p>\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u4e0d\u670d\u7533\u7acb\u5236\u5ea6\u306f\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u57fa\u3065\u304f\u51e6\u5206\u306b\u3064\u3044\u3066\u306e\u7d0d\u7a0e\u8005\u306e\u4e0d\u670d\u3092\u7c21\u6613\u306a\u624b\u7d9a\u3067\u3001\u9069\u6b63\u304b\u3064\u8fc5\u901f\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u306e\u6b63\u5f53\u306a\u6a29\u5229\u5229\u76ca\u306e\u6551\u6e08\u3092\u56f3\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5be9\u67fb\u8acb\u6c42\u306f\u8a34\u8a1f\u624b\u7d9a\u306b\u6bd4\u3057\u3001\u7c21\u6613\u304b\u3064\u5f3e\u529b\u7684\u306a\u53d6\u6271\u3044\u304c\u3055\u308c\u3066\u3044\u308b\u53cd\u9762\u3001\u5be9\u67fb\u8acb\u6c42\u306e\u624b\u7d9a\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u7b49\u306e\u89b3\u70b9\u304b\u3089\u3001\u4f8b\u3048\u3070\u3001\u5be9\u67fb\u8acb\u6c42\u306f\u66f8\u9762\u3092\u63d0\u51fa\u3057\u3066\uff08\u53c8\u306fe-Tax\u306b\u3088\u308a\uff09\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u53e3\u982d\u306b\u3088\u308b\u5be9\u67fb\u8acb\u6c42\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u7b49\u306e\u4e00\u5b9a\u306e\u65b9\u5f0f\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5be9\u67fb\u8acb\u6c42\u66f8\u306b\u6cd5\u5b9a\u69d8\u5f0f\u306f\u306a\u3044<\/strong><\/h4>\n<p>\u5be9\u67fb\u8acb\u6c42\u306f\u66f8\u9762\u53c8\u306f\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\uff08e-Tax\uff09\u306b\u3088\u3063\u3066\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3082\u306e\u306e\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u3067\u306f\u5be9\u67fb\u8acb\u6c42\u66f8\u306b\u5fc5\u305a\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e8b\u9805\u3068\u305d\u306e\u8a18\u8f09\u306e\u7a0b\u5ea6\u7b49\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3060\u3051\u3067\u3001\u305d\u306e\u69d8\u5f0f\u307e\u3067\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u4fbf\u5b9c\u53ca\u3073\u5f62\u5f0f\u5be9\u67fb\u306e\u52b9\u7387\u6027\u306e\u89b3\u70b9\u304b\u3089\u3001\u5fc5\u8981\u306a\u8a18\u8f09\u4e8b\u9805\u3092\u76db\u308a\u8fbc\u3093\u3060\u5be9\u67fb\u8acb\u6c42\u66f8\u306e\u69d8\u5f0f\u3092\u5b9a\u3081\u3001\u7528\u7d19\u53ca\u3073\u8a18\u8f09\u306e\u624b\u5f15\u3092\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u5165\u624b\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/www.kfs.go.jp\/system\/papers\/02pdf\/01.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-240944\" title=\"\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/huhuku_jitsumu7-1.png\" alt=\"\" width=\"550\" height=\"804\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/huhuku_jitsumu7-1.png 1693w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/huhuku_jitsumu7-1-205x300.png 205w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/www.kfs.go.jp\/system\/papers\/02pdf\/01.pdf#page=2\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-240945\" title=\"\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/huhuku_jitsumu7-2.png\" alt=\"\" width=\"545\" height=\"792\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/huhuku_jitsumu7-2.png 1683w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/huhuku_jitsumu7-2-206x300.png 206w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/huhuku_jitsumu7-2-704x1024.png 704w\" sizes=\"(max-width: 545px) 100vw, 545px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u300c<a title=\"\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.kfs.go.jp\/system\/papers\/index.html\" target=\"_blank\">\u63d0\u51fa\u66f8\u985e\u4e00\u89a7<\/a>\u300d<\/span><\/p>\n<p>\u6642\u6298\u3001\u5f01\u8b77\u58eb\u304c\u4ee3\u7406\u4eba\u3067\u3042\u308b\u4e8b\u6848\u3084\u4ee3\u7406\u4eba\u306e\u9078\u4efb\u306e\u306a\u3044\uff08\u672c\u4eba\u8acb\u6c42\u306e\uff09\u4e8b\u6848\u306b\u3064\u3044\u3066\u3001\u9069\u5b9c\u300c\u5be9\u67fb\u8acb\u6c42\u66f8\u300d\u306e\u984c\u76ee\u304c\u63b2\u8a18\u3055\u308c\u305f\u66f8\u9762\u304c\u63d0\u51fa\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061\u3001\u5f01\u8b77\u58eb\u304c\u4ee3\u7406\u4eba\u306e\u4e8b\u6848\u306f\u8a34\u72b6\u306e\u5f62\u5f0f\u3092\u53c2\u914c\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3042\u307e\u308a\u4e0d\u5099\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u672c\u4eba\u8acb\u6c42\u306e\u4e8b\u6848\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u8f09\u4e8b\u9805\u304c\u7db2\u7f85\u7684\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u591a\u304f\u3001\u5b9f\u8cea\u5be9\u7406\u306b\u5165\u308b\u524d\u306b\u56fd\u7a0e\u5be9\u67fb\u5b98\u306b\u3088\u308b\u88dc\u6b63\u4f9d\u983c\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5be9\u67fb\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u5be9\u67fb\u8acb\u6c42\u306e\u5e74\u6708\u65e5<\/strong><\/h4>\n<p>\u5be9\u67fb\u8acb\u6c42\u304c\u6cd5\u5b9a\u306e\u671f\u9593\u5185\u306b\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u5be9\u67fb\u8acb\u6c42\u4eba\u306e\u4f4f\u6240\uff08\u6240\u5728\u5730\uff09\u3001\u6c0f\u540d\uff08\u540d\u79f0\uff09<\/strong><\/h4>\n<p>\u5be9\u67fb\u8acb\u6c42\u4eba\u304c\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u306e\u6240\u5728\u5730\u3001\u540d\u79f0\u306e\u307b\u304b\u3001\u4ee3\u8868\u8005\u306e\u4f4f\u6240\u3001\u6c0f\u540d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5be9\u67fb\u8acb\u6c42\u4eba\u306e\u6c0f\u540d\u53ca\u3073\u4ee3\u8868\u8005\u306e\u6c0f\u540d\u306e\u6b04\u306b\u306f\u62bc\u5370\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u304c\u3001\u300c<a title=\"\u81ea\u6c11\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/200955.html\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u3092\u6a5f\u306b\u62bc\u5370\u304c\u4e0d\u8981\u306b\u306a\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/strong><\/h4>\n<p>\u500b\u4eba\u756a\u53f7\u53c8\u306f\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u7dcf\u4ee3\u306e\u4f4f\u6240\u3001\u6c0f\u540d<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u95a2\u4fc2\u4e8b\u4ef6\u306f\u5171\u540c\u5be9\u67fb\u8acb\u6c42\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u901a\u5e38\u306f\u7dcf\u4ee3\u304c\u9078\u4efb\u3055\u308c\u308b\u304c\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u7dcf\u4ee3\u3068\u306a\u3063\u3066\u3044\u308b\u8005\u306e\u4f4f\u6240\u53ca\u3073\u6c0f\u540d\u3092\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u300c<a title=\"\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.kfs.go.jp\/system\/papers\/02pdf\/06.pdf\" target=\"_blank\">\u7dcf\u4ee3\u306e\u9078\u4efb\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u4f75\u305b\u3066\u6dfb\u4ed8\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u4ee3\u7406\u4eba\u306e\u4f4f\u6240\u3001\u6c0f\u540d<\/strong><\/h4>\n<p>\u4ee3\u7406\u4eba\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4ee3\u7406\u4eba\u306e\u4f4f\u6240\u53ca\u3073\u6c0f\u540d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u300c<a title=\"\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.kfs.go.jp\/system\/papers\/02pdf\/03.pdf\" target=\"_blank\">\u4ee3\u7406\u4eba\u306e\u9078\u4efb\u5c4a\u51fa\u66f8<\/a>\u300d\u306e\u62bc\u5370\u306b\u3064\u3044\u3066\u306f<strong>\u2461<\/strong>\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7a0e\u7406\u58eb\u304c\u4ee3\u7406\u4eba\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u300c\u4ee3\u7406\u4eba\u306e\u9078\u4efb\u5c4a\u51fa\u66f8\u300d\u306e\u4ee3\u308f\u308a\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/zeirishi\/annai\/001.htm\" target=\"_blank\">\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8<\/a>\u300d\u3092\u6dfb\u4ed8\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2465\u3000\u5be9\u67fb\u8acb\u6c42\u306b\u4fc2\u308b\u51e6\u5206\uff08\u539f\u51e6\u5206\uff09<\/strong><\/h4>\n<p>\u5be9\u67fb\u8acb\u6c42\u306e\u5bfe\u8c61\u3068\u3059\u308b\u51e6\u5206\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u5be9\u67fb\u8acb\u6c42\u306e\u524d\u306b\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u624b\u7d9a\u3092\u7d4c\u3066\u3044\u308b\u5834\u5408\u3001\u518d\u8abf\u67fb\u306e\u6c7a\u5b9a\u306b\u4e0d\u670d\u304c\u3042\u308b\u5834\u5408\u3067\u3082\u3001\u5be9\u67fb\u8acb\u6c42\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u300c\u518d\u8abf\u67fb\u306e\u6c7a\u5b9a\u3092\u7d4c\u305f\u5f8c\u306e\u539f\u51e6\u5206\u300d\u3067\u3042\u308a\u3001\u518d\u8abf\u67fb\u306e\u6c7a\u5b9a\u305d\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306e\u5be9\u67fb\u8acb\u6c42\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u539f\u51e6\u5206\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u7559\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u539f\u51e6\u5206\u5e81\u300d\u3001\u300c\u539f\u51e6\u5206\u306e\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u65e5\u4ed8\u300d\u3001\u300c\u7a0e\u76ee\u300d\u3001\u300c\u51e6\u5206\u306e\u540d\u79f0\u300d\u53ca\u3073\u300c\u539f\u51e6\u5206\u306e\u5bfe\u8c61\u5e74\u5206\u7b49\uff08\u53c8\u306f\u4e8b\u696d\u5e74\u5ea6\u82e5\u3057\u304f\u306f\u6708\u5206\uff09\u300d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7a0e\u52d9\u7f72\u9577\u304c\u3057\u305f\u51e6\u5206\u3067\u3001\u305d\u306e\u51e6\u5206\u306b\u4fc2\u308b\u4e8b\u9805\u306b\u95a2\u3059\u308b\u8abf\u67fb\u304c\u56fd\u7a0e\u5c40\u306e\u5f53\u8a72\u8077\u54e1\uff08\u4f8b\u3048\u3070\u8ab2\u7a0e\u90e8\u8cc7\u6599\u8abf\u67fb\u8ab2\u306e\u8077\u54e1\uff09\u306e\u8abf\u67fb\u306b\u3088\u3063\u3066\u306a\u3055\u308c\u305f\u65e8\u306e\u8a18\u8f09\u304c\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\uff64\u305d\u306e\u8077\u54e1\u306e\u6240\u5c5e\u3059\u308b\u56fd\u7a0e\u5c40\u9577\u304c\u539f\u51e6\u5206\u5e81\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2466\u3000\u5be9\u67fb\u8acb\u6c42\u306b\u4fc2\u308b\u51e6\u5206\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5<\/strong><\/h4>\n<p>\u5be9\u67fb\u8acb\u6c42\u304c\u6cd5\u5b9a\u306e\u671f\u9593\u5185\u306b\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u51e6\u5206\u306b\u4fc2\u308b\u901a\u77e5\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u305d\u306e\u901a\u77e5\u3092\u53d7\u3051\u305f\u5e74\u6708\u65e5\u3092\u3001\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u306b\u3064\u3044\u3066\u306e\u6c7a\u5b9a\u3092\u7d4c\u305f\u5f8c\u306e\u51e6\u5206\u306b\u3064\u3044\u3066\u5be9\u67fb\u8acb\u6c42\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u518d\u8abf\u67fb\u6c7a\u5b9a\u66f8\u306e\u8b04\u672c\u306e\u9001\u9054\u3092\u53d7\u3051\u305f\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2467\u3000\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3092\u3057\u305f\u5e74\u6708\u65e5\u3001\u6b63\u5f53\u306a\u7406\u7531<\/strong><\/h4>\n<p>\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3092\u3057\u305f\u8005\u304c\u3001\u305d\u306e\u8acb\u6c42\u306b\u5bfe\u3059\u308b\u6c7a\u5b9a\u3092\u7d4c\u306a\u3044\u3067\u5be9\u67fb\u8acb\u6c42\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3092\u3057\u305f\u5e74\u6708\u65e5\u53c8\u306f\u6c7a\u5b9a\u3092\u7d4c\u306a\u3044\u3067\u5be9\u67fb\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306e\u6b63\u5f53\u306a\u7406\u7531\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6cd5\u5b9a\u306e\u4e0d\u670d\u7533\u7acb\u671f\u9593\u306e\u7d4c\u904e\u5f8c\u306b\u304a\u3044\u3066\u5be9\u67fb\u8acb\u6c42\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7d4c\u904e\u3057\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u306e\u6b63\u5f53\u306a\u7406\u7531\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2468\u3000\u5be9\u67fb\u8acb\u6c42\u306e\u8da3\u65e8\u53ca\u3073\u7406\u7531<\/strong><\/h4>\n<p>\u5be9\u67fb\u8acb\u6c42\u66f8\u306b\u306f\u3001\u5be9\u67fb\u8acb\u6c42\u306e\u300c\u8da3\u65e8\u300d\u53ca\u3073\u300c\u7406\u7531\u300d\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u5be9\u67fb\u8acb\u6c42\u306e\u300c\u8da3\u65e8\u300d\u306f\u5be9\u67fb\u8acb\u6c42\u306e\u7c21\u6f54\u306a\u7d50\u8ad6\u3067\u3042\u308a\u3001\u5be9\u67fb\u8acb\u6c42\u306e\u300c\u7406\u7531\u300d\u306f\u305d\u308c\u3092\u4e3b\u5f35\u3059\u308b\u6839\u62e0\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c\u8da3\u65e8\u300d\u306f\u3001\u51e6\u5206\u306e\u53d6\u6d88\u3057\u53c8\u306f\u5909\u66f4\u3092\u6c42\u3081\u308b\u7bc4\u56f2\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3088\u3046\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u300c\u7406\u7531\u300d\u306b\u3064\u3044\u3066\u3082\u51e6\u5206\u306b\u4fc2\u308b\u901a\u77e5\u66f8\u3001\u518d\u8abf\u67fb\u6c7a\u5b9a\u66f8\u8b04\u672c\u7b49\u306b\u3088\u308a\u901a\u77e5\u3055\u308c\u3066\u3044\u308b\u51e6\u5206\u306e\u7406\u7531\u306b\u5bfe\u3059\u308b\u5be9\u67fb\u8acb\u6c42\u4eba\u306e\u4e3b\u5f35\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3088\u3046\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u300c\u8da3\u65e8\u300d\u53ca\u3073\u300c\u7406\u7531\u300d\u304c\u3042\u3044\u307e\u3063\u3066\u5be9\u67fb\u8acb\u6c42\u4eba\u306e\u4e3b\u5f35\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306e\u5224\u65ad\u306e\u5bfe\u8c61\u3082\u7279\u5b9a\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2469\u3000\u6dfb\u4ed8\u66f8\u985e<\/strong><\/h4>\n<p>\u5be9\u67fb\u8acb\u6c42\u66f8\u306b\u306f\u3001\u6587\u8a00\uff08\u6587\u7ae0\uff09\u306e\u307f\u306a\u3089\u305a\u3001\u5be9\u67fb\u8acb\u6c42\u306e\u8da3\u65e8\u53ca\u3073\u7406\u7531\u3092\u8a08\u6570\u7684\u306b\u8aac\u660e\u3059\u308b\u8cc7\u6599\uff08\u5e33\u7c3f\u3084\u5951\u7d04\u66f8\u985e\u306e\u5199\u3057\u306a\u3069\uff09\u3092\u6dfb\u4ed8\u3059\u308b\u3068\u3001\u62c5\u5f53\u5be9\u5224\u5b98\u306b\u3088\u308a\u660e\u77ad\u306b\u4f1d\u308f\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d0d\u7a0e\u8005\u306f\u7a0e\u52d9\u8abf\u67fb\u3084\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3092\u7d4c\u3066\u3044\u308b\u3068\u3044\u3048\u3069\u3082\u3001\u5be9\u7406\u3059\u308b\u62c5\u5f53\u5be9\u5224\u5b98\u306f\u3053\u306e\u5be9\u67fb\u8acb\u6c42\u66f8\u304c\u521d\u898b\u306e\u8cc7\u6599\u3068\u306a\u308b\u305f\u3081\u3001\u63d0\u51fa\u3059\u308b\u5be9\u67fb\u8acb\u6c42\u66f8\u53ca\u3073\u6dfb\u4ed8\u66f8\u985e\u3092\u3082\u3063\u3066\u4e8b\u4ef6\u306e\u5168\u5bb9\u304c\u7dcf\u89a7\u7684\u306b\u660e\u3089\u304b\u306b\u306a\u308b\u3088\u3046\u306b\u914d\u616e\u3059\u308b\u3068\u3001\u62c5\u5f53\u5be9\u5224\u5b98\u306e\u7b2c\u4e00\u5370\u8c61\u304c\u826f\u304f\u306a\u308b\u3053\u3068\u3092\u6562\u3048\u3066\u5f37\u8abf\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u8077\u6a29\u8abf\u67fb\u306e\u7533\u7acb\u3066\u3092\u884c\u3046\u3079\u304d\u7406\u7531<\/strong><\/h4>\n<p>\u5be9\u67fb\u8acb\u6c42\u66f8\u69d8\u5f0f\u306e\u300c\u6dfb\u4ed8\u66f8\u985e\u300d\u6b04\u306b\u306f\u8a18\u8f09\u304c\u306a\u3044\u304c\u3001\u5be9\u67fb\u8acb\u6c42\u4eba\u306f\u3001\u300c\u8cea\u554f\u3001\u691c\u67fb\u7b49\u3092\u6c42\u3081\u308b\u65e8\u306e\u7533\u7acb\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3082\u305d\u306e\u69d8\u5f0f\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/www.kfs.go.jp\/system\/papers\/02pdf\/17.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-240946\" title=\"\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/huhuku_jitsumu7-3.png\" alt=\"\" width=\"486\" height=\"676\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/huhuku_jitsumu7-3.png 1501w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/huhuku_jitsumu7-3-215x300.png 215w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/huhuku_jitsumu7-3-735x1024.png 735w\" sizes=\"(max-width: 486px) 100vw, 486px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u300c<a title=\"\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.kfs.go.jp\/system\/papers\/index.html\" target=\"_blank\">\u63d0\u51fa\u66f8\u985e\u4e00\u89a7<\/a>\u300d<\/span><\/p>\n<p>\u3053\u308c\u306f\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c97\u6761\u7b2c\uff11\u9805\u306b\u4ee5\u4e0b\u306e\u898f\u5b9a\u304c\u3042\u308b\u3053\u3068\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3042\u308a\u3001\u62c5\u5f53\u5be9\u5224\u5b98\u306e\u8077\u6a29\u306e\u307f\u306a\u3089\u305a\u3001\u5be9\u7406\u95a2\u4fc2\u4eba\uff08\u901a\u5e38\u306f\u5be9\u67fb\u8acb\u6c42\u4eba\u53ca\u3073\u539f\u51e6\u5206\u5e81\uff09\u306b\u3088\u3063\u3066\u3082\u3001\u62c5\u5f53\u5be9\u5224\u5b98\u306b\u3088\u308b\u8077\u6a29\u8abf\u67fb\u306e\u7533\u7acb\u3066\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\uff08\u5be9\u7406\u306e\u305f\u3081\u306e\u8cea\u554f\u3001\u691c\u67fb\u7b49\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u7b2c97\u6761<\/strong>\u3000\u62c5\u5f53\u5be9\u5224\u5b98\u306f\u3001\u5be9\u7406\u3092\u884c\u3046\u305f\u3081\u5fc5\u8981\u304c\u3042\u308b\u3068\u304d\u306f\u3001<span style=\"border-bottom: solid 1px #000000;\">\u5be9\u7406\u95a2\u4fc2\u4eba\u306e\u7533\u7acb\u3066\u306b\u3088\u308a\u3001\u53c8\u306f\u8077\u6a29\u3067\u3001<\/span>\u6b21\u306b\u63b2\u3052\u308b\u884c\u70ba\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00\u3000\u5be9\u67fb\u8acb\u6c42\u4eba\u82e5\u3057\u304f\u306f\u539f\u51e6\u5206\u5e81\uff08\u7565\uff09\u53c8\u306f\u95a2\u4fc2\u4eba\u305d\u306e\u4ed6\u306e\u53c2\u8003\u4eba\u306b\u8cea\u554f\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e8c\u3000\u524d\u53f7\u306b\u898f\u5b9a\u3059\u308b\u8005\u306e\u5e33\u7c3f\u66f8\u985e\u305d\u306e\u4ed6\u306e\u7269\u4ef6\u306b\u3064\u304d\u3001\u305d\u306e\u6240\u6709\u8005\u3001\u6240\u6301\u8005\u82e5\u3057\u304f\u306f\u4fdd\u7ba1\u8005\u306b\u5bfe\u3057\u3001\u76f8\u5f53\u306e\u671f\u9593\u3092\u5b9a\u3081\u3066\u3001\u5f53\u8a72\u7269\u4ef6\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3001\u53c8\u306f\u3053\u308c\u3089\u306e\u8005\u304c\u63d0\u51fa\u3057\u305f\u7269\u4ef6\u3092\u7559\u3081\u7f6e\u304f\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e09\u3000\u7b2c\u4e00\u53f7\u306b\u898f\u5b9a\u3059\u308b\u8005\u306e\u5e33\u7c3f\u66f8\u985e\u305d\u306e\u4ed6\u306e\u7269\u4ef6\u3092\u691c\u67fb\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u56db\u3000\u9451\u5b9a\u4eba\u306b\u9451\u5b9a\u3055\u305b\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e0b\u7dda\u90e8\u7b46\u8005\u3002<\/span><\/p>\n<p>\u5be9\u67fb\u8acb\u6c42\u4eba\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u61f8\u5ff5\u3084\u9650\u754c\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c97\u6761\u306b\u3088\u308b\u8077\u6a29\u8abf\u67fb\u6a29\u9650\u3092\u6709\u3059\u308b\u62c5\u5f53\u5be9\u5224\u5b98\u306b\u81ea\u5df1\u306b\u6709\u5229\u306a\u8a3c\u62e0\u306e\u6398\u308a\u8d77\u3053\u3057\u3092\u7533\u3057\u7acb\u3066\u308b\u3079\u304d\u3067\u3042\u308d\u3046\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:#333399;\">\n\t\t<ul>\n<li>\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u8abf\u67fb\u5b98\u304c\u81ea\u5df1\uff08\u7a0e\u52d9\u7f72\uff09\u306b\u6709\u5229\u306a\u8a3c\u62e0\u306e\u307f\u3092\u53ce\u96c6\u53c8\u306f\u63a1\u7528\u3057\u3066\u539f\u51e6\u5206\u3092\u884c\u3063\u305f\u3068\u8003\u3048\u308b\u5834\u5408<\/li>\n<li>\u5be9\u67fb\u8acb\u6c42\u4eba\u304c\u3057\u305f\u304f\u3066\u3082\u6a29\u9650\u304c\u306a\u3044\u305f\u3081\u306b\u53ce\u96c6\u3067\u304d\u306a\u3044\u8a3c\u62e0\u304c\u3042\u308b\u3068\u307f\u3089\u308c\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n\u3082\u3061\u308d\u3093\u300c\u7533\u7acb\u3066\u300d\u304c\u3067\u304d\u308b\u3060\u3051\u3067\u3042\u3063\u3066\u3001\u5b9f\u969b\u306b\u62c5\u5f53\u5be9\u5224\u5b98\u304c\u305d\u308c\u306b\u5fdc\u3058\u3066\u8077\u6a29\u8abf\u67fb\u3092\u884c\u3046\u7fa9\u52d9\u306f\u306a\u3044\u304c\u3001\u62c5\u5f53\u5be9\u5224\u5b98\u3068\u3057\u3066\u3082\u3001\u6a29\u5229\u6551\u6e08\u6a5f\u95a2\u306e\u7acb\u5834\u304b\u3089\u3042\u307e\u308a\u7121\u4e0b\u306b\u8b1d\u7d76\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u691c\u8a0e\u306e\u4fce\u4e0a\u3068\u3059\u308b\u3053\u3068\u306f\u5927\u3044\u306b\u671f\u5f85\u3067\u304d\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u7b46\u8005\u306e\u7d4c\u9a13\u3067\u306f\u3001\u7b46\u8005\u304c\u62c5\u5f53\u5be9\u5224\u5b98\u3067\u3042\u3063\u305f\u5f53\u6642\u306b\u5be9\u67fb\u8acb\u6c42\u4eba\u304c\u300c\u8cea\u554f\u3001\u691c\u67fb\u7b49\u3092\u6c42\u3081\u308b\u65e8\u306e\u7533\u7acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u81ea\u5df1\u306b\u6709\u5229\u306a\u8a3c\u62e0\u306e\u6398\u308a\u8d77\u3053\u3057\u3092\u7533\u3057\u7acb\u3066\u305f\u4e8b\u6848\u306f\u307b\u3068\u3093\u3069\u306a\u304f\u3001\u9000\u5b98\u5f8c\u306b\u7b46\u8005\u304c\u4ee3\u7406\u4eba\u3092\u3057\u305f\u4e8b\u6848\u306b\u304a\u3044\u3066\u306f\u3001\u3080\u3057\u308d\u7a4d\u6975\u7684\u306b\u63d0\u51fa\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u5be9\u67fb\u8acb\u6c42\u66f8\u3055\u3048\u63d0\u51fa\u3059\u308c\u3070\u3001\u5f8c\u306f\u62c5\u5f53\u5be9\u5224\u5b98\u304c\u52d5\u3044\u3066\u81ea\u5df1\u306b\u6709\u5229\u306a\u3088\u3046\u306b\u5be9\u7406\u3057\u3066\u304f\u308c\u308b\u3060\u308d\u3046\u300d\u3068\u3044\u3046\u53d7\u3051\u8eab\u306e\u59ff\u52e2\u3067\u306f\u3001\u6551\u6e08\u306e\u9014\u3092\u81ea\u3089\u9589\u3056\u3057\u3066\u3044\u308b\u3053\u3068\u3068\u5909\u308f\u308a\u306a\u304f\u3001\u5236\u5ea6\u4e0a\u3067\u304d\u308b\u7bc4\u56f2\u3067\u300c\u81ea\u3089\u304c\u62c5\u5f53\u5be9\u5224\u5b98\u3092\u52d5\u304b\u3059\u300d\u3068\u3044\u3063\u305f\u7a4d\u6975\u7684\u306a\u7acb\u8a3c\u6d3b\u52d5\u3092\u63a1\u308b\u3079\u304d\u3067\u3042\u308d\u3046\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        \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>\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u4e0d\u670d\u7533\u7acb\u5236\u5ea6\u306f\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u57fa\u3065\u304f\u51e6\u5206\u306b\u3064\u3044\u3066\u306e\u7d0d\u7a0e\u8005\u306e\u4e0d\u670d\u3092\u7c21\u6613\u306a\u624b\u7d9a\u3067\u3001\u9069\u6b63\u304b\u3064\u8fc5\u901f\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u306e\u6b63\u5f53\u306a\u6a29\u5229\u5229\u76ca\u306e\u6551\u6e08\u3092\u56f3\u308b\u3082\u306e\u3067\u3042\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":[184,177,167,181,290],"tags":[572,323,163,322],"backnumber":[2120],"series":[756],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 04:26:07","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/240937"}],"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=240937"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/240937\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=240937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=240937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=240937"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=240937"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=240937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}