{"id":24232,"date":"2013-09-12T10:20:21","date_gmt":"2013-09-12T01:20:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=24232"},"modified":"2014-10-23T12:20:15","modified_gmt":"2014-10-23T03:20:15","slug":"tax-article-40","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-40\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u30db\u30b9\u30c6\u30b9\u5831\u916c\u4e8b\u4ef6\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u30db\u30b9\u30c6\u30b9\u306f\u4e8b\u696d\u6240\u5f97\u8005\u304b\uff1f\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30db\u30b9\u30c6\u30b9\u5831\u916c\u4e8b\u4ef6\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\">\uff5e\u30db\u30b9\u30c6\u30b9\u306f\u4e8b\u696d\u6240\u5f97\u8005\u304b\uff1f\uff5e<\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u56fd\u58eb\u8218\u5927\u5b66\u6cd5\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br 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style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-24234\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/fukayomi5-1.png\" alt=\"\" width=\"350\" height=\"136\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/fukayomi5-1.png 667w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/fukayomi5-1-300x116.png 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/p>\n<p><!--more--><\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u6700\u9ad8\u88c1\u662d\u548c56\u5e744\u67082\uff14\u65e5\u5224\u6c7a\u306f\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u4e8b\u696d\u6240\u5f97\u3068\u306f\u3001\u81ea\u5df1\u306e\u5371\u967a\u3068\u8a08\u7b97\u306b\u304a\u3044\u3066\u72ec\u7acb\u3057\u3066\u55b6\u307e\u308c\u3001\u55b6\u5229\u6027\u3001\u6709\u511f\u6027\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u53cd\u8986\u7d99\u7d9a\u3057\u3066\u9042\u884c\u3059\u308b\u610f\u601d\u3068\u793e\u4f1a\u7684\u5730\u4f4d\u3068\u304c\u5ba2\u89b3\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u304b\u3089\u751f\u305a\u308b\u6240\u5f97\u3092\u3044\u3044\u3001\u3053\u308c\u306b\u5bfe\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u96c7\u50ad\u5951\u7d04\u53c8\u306f\u3053\u308c\u306b\u985e\u3059\u308b\u539f\u56e0\u306b\u57fa\u3065\u304d\u4f7f\u7528\u8005\u306e\u6307\u63ee\u547d\u4ee4\u306b\u670d\u3057\u3066\u63d0\u4f9b\u3057\u305f\u52b4\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u4f7f\u7528\u8005\u304b\u3089\u53d7\u3051\u308b\u7d66\u4ed8\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p>\u3068\u3059\u308b\u3002\u3053\u306e\u4e8b\u696d\u6240\u5f97\u306e\u8981\u4ef6\u306e\u90e8\u5206\u3092\u300c\u72ec\u7acb\u6027\u8981\u4ef6\u300d\u3068\u3044\u3044\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u8981\u4ef6\u306e\u90e8\u5206\u3092\u300c\u5f93\u5c5e\u6027\u8981\u4ef6\u300d\u3068\u547c\u3076\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u72ec\u7acb\u6027\u8981\u4ef6\u2015\u2015\u4e8b\u696d\u6240\u5f97\u8a72\u5f53\u6027<\/strong><\/h4>\n<p>\u4e8b\u696d\u6240\u5f97\u3068\u7d66\u4e0e\u6240\u5f97\u3092\u753b\u3059\u308b\u30e1\u30eb\u30af\u30de\u30fc\u30eb\u306e\u4e00\u3064\u306b\u3001\u72ec\u7acb\u6027\u8981\u4ef6\u304c\u3042\u308b\u3002\u6700\u9ad8\u88c1\u662d\u548c56\u5e74\u5224\u6c7a\u304c\u3044\u3046\u3088\u3046\u306b\u3001\u81ea\u5df1\u306e\u5371\u967a\u3068\u8a08\u7b97\u306b\u304a\u3044\u3066\u72ec\u7acb\u3057\u3066\u55b6\u307e\u308c\u308b\u3088\u3046\u306a\u696d\u52d9\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u306f\u4e8b\u696d\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3042\u308b\u3002<\/p>\n<p>\u3044\u308f\u3086\u308b\u89aa\u4f1a\u793e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u8a34\u8a1f\u6700\u9ad8\u88c1\u5e73\u621017\u5e741\u670825\u65e5\u7b2c\u4e09\u5c0f\u6cd5\u5ef7\u5224\u6c7a\uff08\u6c11\u96c659\u5dfb1\u53f764\u9801\uff09\u306f\u3001\u300c\u672c\u4ef6\u6a29\u5229\u884c\u4f7f\u76ca\u306f\u3001\u96c7\u7528\u5951\u7d04\u53c8\u306f\u3053\u308c\u306b\u985e\u3059\u308b\u539f\u56e0\u306b\u57fa\u3065\u304d\u63d0\u4f9b\u3055\u308c\u305f\u975e\u72ec\u7acb\u7684\u306a\u52b4\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u7d66\u4ed8\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u6240\u5f97\u7a0e\u6cd528\u67611\u9805\u6240\u5b9a\u306e\u7d66\u4e0e\u6240\u5f97\u306b\u5f53\u305f\u308b\u300d\u3068\u5224\u793a\u3057\u3066\u3044\u308b\u304c\u3001\u3053\u3053\u306b\u3044\u3046\u300c\u975e\u72ec\u7acb\u7684\u300d\u3068\u306f\u4e0a\u8a18\u306e\u72ec\u7acb\u6027\u3092\u6709\u3057\u306a\u3044\u6240\u5f97\u3067\u3042\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3042\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u8a72\u5f53\u6027\u304c\u72ec\u7acb\u6027\u306e\u306a\u3044\u6240\u5f97\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u8ad6\u3058\u3089\u308c\u305f\u73cd\u3057\u3044\u5224\u65ad\u3067\u3082\u3042\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u5f93\u5c5e\u6027\u8981\u4ef6\u2015\u2015\u7d66\u4e0e\u6240\u5f97\u8a72\u5f53\u6027<\/strong><\/h4>\n<p>\u6700\u9ad8\u88c1\u662d\u548c56\u5e74\u5224\u6c7a\u306f\u3001\u524d\u8ff0\u306e\u5f15\u7528\u90e8\u5206\u306e\u5f8c\u3067\u3001\u3055\u3089\u306b\u3001\u306a\u304a\u66f8\u304d\u306b\u304a\u3044\u3066\u3001\u300c\u3068\u308a\u308f\u3051\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u306e\u95a2\u4fc2\u306b\u304a\u3044\u3066\u4f55\u3089\u304b\u306e\u7a7a\u9593\u7684\u3001\u6642\u9593\u7684\u306a\u62d8\u675f\u300d\u3092\u53d7\u3051\u305f\u3082\u306e\u3092\u7d66\u4e0e\u6240\u5f97\u3068\u3044\u3046\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u7d20\u76f4\u306b\u7406\u89e3\u3059\u308c\u3070\u3001\u3053\u306e\u7a7a\u9593\u7684\u3001\u6642\u9593\u7684\u306a\u62d8\u675f\u3068\u306f\u3001\u7d66\u4e0e\u652f\u7d66\u8005\u3068\u7d66\u4e0e\u53d7\u7d66\u8005\u3068\u306e\u95a2\u4fc2\u3092\u6307\u3057\u3066\u3044\u308b\u3068\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305d\u3046\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u305d\u306e\u3088\u3046\u306b\u7406\u89e3\u3059\u308b\u3068\u3001\u524d\u6bb5\u3067\u7d66\u4e0e\u652f\u7d66\u8005\u3068\u7d66\u4e0e\u53d7\u7d66\u8005\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u300c\u96c7\u50ad\u5951\u7d04\u53c8\u306f\u3053\u308c\u306b\u985e\u3059\u308b\u539f\u56e0\u306b\u57fa\u3065\u304d\u300d\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u6539\u3081\u3066\u7d66\u4e0e\u652f\u7d66\u8005\u3068\u7d66\u4e0e\u53d7\u7d66\u8005\u3068\u306e\u95a2\u4fc2\u3092\u8ad6\u3058\u308b\u5fc5\u8981\u306f\u306a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u7591\u554f\u70b9\u306b\u3064\u3044\u3066\u8003\u3048\u305f\u3044\u3002<\/p>\n<p>\u5224\u6c7a\u306b\u3088\u308c\u3070\u3001\u7d66\u4e0e\u652f\u7d66\u8005\u3068\u7d66\u4e0e\u53d7\u7d66\u8005\u3068\u306e\u95a2\u4fc2\u306f\u300c\u96c7\u7528\u5951\u7d04\u300d\u3068\u3044\u3046\u6cd5\u5f8b\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408\u306e\u307f\u306a\u3089\u305a\u3001\u300c\u3053\u308c\u306b\u985e\u3059\u308b\u539f\u56e0\u300d\u306e\u3042\u308b\u95a2\u4fc2\u3092\u3082\u542b\u3080\u3082\u306e\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u305d\u306e\u5224\u65ad\u306f\u96e3\u3057\u3044\u3068\u3053\u308d\u3067\u3042\u308b\u3002\u305d\u3053\u3067\u3001\u524d\u6bb5\u3067\u306f\u5358\u306b\u300c\u3053\u308c\u306b\u985e\u3059\u308b\u539f\u56e0\u300d\u3068\u8aac\u793a\u3059\u308b\u306b\u3068\u3069\u3081\u3001\u3053\u308c\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u5224\u6c7a\u306f\u3001\u306a\u304a\u66f8\u304d\u306b\u304a\u3044\u3066\u3001\u300c\u4f55\u3089\u304b\u306e\u7a7a\u9593\u7684\u3001\u6642\u9593\u7684\u306a\u62d8\u675f\u300d\u3092\u53d7\u3051\u308b\u95a2\u4fc2\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u91cd\u8981\u3067\u3042\u308b\u3068\u8aac\u660e\u3057\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p><strong>\u30a4\u3000\u96c7\u7528\u5951\u7d04\u306b\u9650\u5b9a\u3057\u306a\u3044\u89e3\u91c8<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/fukayomi5-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-24235\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/fukayomi5-2.png\" alt=\"\" width=\"500\" height=\"282\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/fukayomi5-2.png 639w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/fukayomi5-2-300x169.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p><strong>\u30ed\u3000\u4f7f\u7528\u8005\u306e\u6307\u63ee\u547d\u4ee4\u306b\u9650\u5b9a\u3057\u306a\u3044\u89e3\u91c8<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/fukayomi5-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-24235\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/fukayomi5-3.png\" alt=\"\" width=\"500\" height=\"282\" \/><\/a><\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u96c7\u7528\u5951\u7d04\u304c\u306a\u3044\u3068\u6307\u63ee\u547d\u4ee4\u95a2\u4fc2\u3092\u89b3\u5ff5\u3067\u304d\u306a\u3044\u304c\u3001\u305d\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6307\u63ee\u547d\u4ee4\u307e\u3067\u306f\u3044\u304b\u306a\u3044\u3068\u3057\u3066\u3082\u3001\u7a7a\u9593\u7684\u306a\u3044\u3057\u6642\u9593\u7684\u306a\u62d8\u675f\u304c\u3042\u308c\u3070\uff08\u305d\u306e\u5834\u5408\u306b\u306f\u7d99\u7d9a\u7684\u306a\u3044\u3057\u65ad\u7d9a\u7684\u306a\u52b4\u52d9\u306e\u63d0\u4f9b\u304c\u8981\u6c42\u3055\u308c\u308b\u304c\uff09\u3001\u7d66\u4e0e\u6240\u5f97\u306b\u8a72\u5f53\u3057\u5f97\u308b\u3053\u3068\u3092\u6700\u9ad8\u88c1\u662d\u548c56\u5e74\u5224\u6c7a\u306f\u660e\u3089\u304b\u306b\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u306e\u70b9\u306f\u3001\u540c\u6700\u9ad8\u88c1\u5224\u6c7a\u304c\u3001\u5fc5\u305a\u3057\u3082\u96c7\u7528\u5951\u7d04\u306e\u307f\u306b\u3053\u3060\u308f\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u614b\u5ea6\u3092\u793a\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u5e30\u7d50\u306e\u4e00\u3064\u3068\u3082\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u3059\u308b\u3068\u3001\u7a7a\u9593\u7684\u306a\u3044\u3057\u6642\u9593\u7684\u62d8\u675f\u306e\u6709\u7121\u306f\u3001\u4f7f\u7528\u8005\u306e\u6307\u63ee\u547d\u4ee4\u306b\u670d\u3057\u3066\u3044\u306a\u3044\u52b4\u52d9\u63d0\u4f9b\u95a2\u4fc2\u4e0b\u306b\u304a\u3044\u3066\u306f\u3001\u91cd\u8981\u306a\u8981\u4ef6\u3068\u306a\u308b\u3068\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p><strong>\u30cf\u3000\u7d66\u4e0e\u6240\u5f97\u8a72\u5f53\u6027<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/fukayomi5-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone \u00a0wp-image-24235\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/fukayomi5-4.png\" alt=\"\" width=\"650\" height=\"273\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u5c0f\u62ec<\/strong><\/h4>\n<p>\u30db\u30b9\u30c6\u30b9\u5831\u916c\u304c\u7d66\u4e0e\u6240\u5f97\u306b\u5f53\u305f\u308b\u304b\u4e8b\u696d\u6240\u5f97\u306b\u5f53\u305f\u308b\u304b\u3092\u8003\u3048\u305f\u5834\u5408\u3069\u3046\u3067\u3042\u308d\u3046\u304b\u3002<br \/>\n<span style=\"color: #b22222;\">\u2460<\/span>\u4e0a\u8a18\u306b\u793a\u3057\u305f<strong>\u72ec\u7acb\u6027\u8981\u4ef6<\/strong>\u306e\u89b3\u70b9\u304b\u3089\u306f\u3001\u30db\u30b9\u30c6\u30b9\u306f\u81ea\u5df1\u306e\u55b6\u696d\u6210\u7e3e\u304c\u76f4\u622a\u7684\u306b\u5831\u916c\u3084\u30db\u30b9\u30c6\u30b9\u3068\u3057\u3066\u306e\u5730\u4f4d\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u95a2\u4fc2\u306b\u3042\u308a\u3001\u304b\u3088\u3046\u306a\u30ea\u30b9\u30af\u8ca0\u62c5\u3092\u81ea\u3089\u304c\u8ca0\u3063\u3066\u3044\u308b\u3053\u3068\uff08\u81ea\u5df1\u306e\u5371\u967a\uff09\u3001\u8863\u88c5\u4ee3\u3084\u4ea4\u969b\u8cbb\u306a\u3069\u306f\u3059\u3079\u3066\u81ea\u5f01\u3067\u3042\u308b\u3053\u3068\uff08\u81ea\u5df1\u306e\u8a08\u7b97\uff09\u304b\u3089\u3059\u308c\u3070\u3001\u72ec\u7acb\u6027\u8981\u4ef6\u3092\u5145\u8db3\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u88dc\u5145\u7684\u306b<span style=\"color: #b22222;\">\u2461<\/span><strong>\u5f93\u5c5e\u6027\u8981\u4ef6<\/strong>\u3092\u307f\u308b\u3068\u3001\u5e97\u3068\u30db\u30b9\u30c6\u30b9\u3068\u306e\u95a2\u4fc2\u306f\u3001\u96c7\u7528\u5951\u7d04\u306b\u3088\u308b\u3082\u306e\u3067\u3082\u305d\u308c\u306b\u985e\u3059\u308b\u3082\u306e\u3067\u3082\u306a\u304f\u3001\u30db\u30b9\u30c6\u30b9\u306f\u6307\u63ee\u547d\u4ee4\u4e0b\u306b\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u3082\u3063\u3068\u3082\u3001\u5951\u7d04\u6761\u4ef6\u3068\u3057\u3066\u5e97\u306e\u5404\u7a2e\u306e\u30eb\u30fc\u30eb\u306f\u3042\u308b\u304c\u3001\u305d\u308c\u306f\u52b4\u50cd\u6761\u4ef6\u3067\u306f\u306a\u304f\u3042\u304f\u307e\u3067\u3082\u5f79\u52d9\u63d0\u4f9b\u3092\u884c\u3046\u306b\u5f53\u305f\u3063\u3066\u306e\u5951\u7d04\u6761\u4ef6\u3067\u3042\u308b\u3068\u307f\u308b\u3053\u3068\u304c\u3067\u304d\u3088\u3046\u3002\u4e00\u898b\u3059\u308b\u3068\u6307\u63ee\u547d\u4ee4\u95a2\u4fc2\u306b\u3053\u305d\u306a\u3044\u3068\u3057\u3066\u3082\u3001\u7a7a\u9593\u7684\u30fb\u6642\u9593\u7684\u62d8\u675f\u3092\u53d7\u3051\u3066\u3044\u308b\u3088\u3046\u306b\u3082\u601d\u3048\u308b\u304c\u3001\u305d\u306e\u62d8\u675f\u6027\u306f\u4e00\u822c\u7684\u306a\u52e4\u52d9\u95a2\u4fc2\u306b\u304a\u3051\u308b\u5f93\u696d\u8005\u306b\u6bd4\u3057\u3066\u7de9\u3084\u304b\u3067\u3001\u81ea\u7531\u5ea6\u306e\u9ad8\u3044\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u304b\u3089\u3001\u30db\u30b9\u30c6\u30b9\u5831\u916c\u306f\u4e00\u822c\u306b\u3001\u4e8b\u696d\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u30fb\uff14\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>\u3053\u3053\u3067\u306f\u3001\u30db\u30b9\u30c6\u30b9\u5831\u916c\u306e\u6240\u5f97\u533a\u5206\u3092\u8003\u3048\u3066\u307f\u305f\u3044\u3002\u3059\u306a\u308f\u3061\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u300c\u4e8b\u696d\u6240\u5f97\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3067\u3042\u308b\u3002<br \/>\n\u3053\u306e\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u5f01\u8b77\u58eb\u9867\u554f\u6599\u4e8b\u4ef6\u6700\u9ad8\u88c1\u662d\u548c56\u5e744\u670824\u65e5\u7b2c\u4e8c\u5c0f\u6cd5\u5ef7\u5224\u6c7a\uff08\u6c11\u96c635\u5dfb3\u53f7672\u9801\uff09\u304c\u53c2\u8003\u306b\u306a\u308b\u3002\u540c\u5224\u6c7a\u306f\u3001\u4e8b\u696d\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u72ec\u7acb\u6027\u8981\u4ef6\u306b\u3088\u3063\u3066\u8aac\u660e\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u5f93\u5c5e\u6027\u8981\u4ef6\u306b\u3088\u3063\u3066\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,177,167,181,290],"tags":[164,163,366,303],"backnumber":[1710],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 22:21:20","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/24232"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=24232"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/24232\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=24232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=24232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=24232"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=24232"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=24232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}