{"id":246369,"date":"2022-01-27T10:16:53","date_gmt":"2022-01-27T01:16:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=246369"},"modified":"2022-01-27T11:11:41","modified_gmt":"2022-01-27T02:11:41","slug":"consumption-article-177","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-177\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b106\uff08\u6d88\u8cbb\u7a0e\uff09\u3011\u3000\u300c\u6cd5\u4eba\u8a2d\u7acb\u76f4\u5f8c\u306b\u5168\u682a\u5f0f\u3092\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\uff15\u5104\u5186\u8d85\u306e\u30b0\u30eb\u30fc\u30d7\u4ed6\u793e\u306e100\uff05\u51fa\u8cc7\u8005\u306b\u8b72\u6e21\u3057\u305f\u305f\u3081\u3001\u8a2d\u7acb\uff12\u671f\u76ee\u304c\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b106\uff08\u6d88\u8cbb\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u6cd5\u4eba\u8a2d\u7acb\u76f4\u5f8c\u306b\u5168\u682a\u5f0f\u3092\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\uff15\u5104\u5186\u8d85\u306e\u30b0\u30eb\u30fc\u30d7\u4ed6\u793e\u306e100\uff05\u51fa\u8cc7\u8005\u306b\u8b72\u6e21\u3057\u305f\u305f\u3081\u3001\u8a2d\u7acb\uff12\u671f\u76ee\u304c\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u8cc7\u672c\u91d1100\u4e07\u5186\u3067\u8a2d\u7acb\u3057\u305f\uff21\u793e\u306e\u8a2d\u7acb\u521d\u5e74\u5ea6\uff08\u5e73\u6210Y0\u5e74\uff13\u6708\u671f\uff09\u306b\u3001\u8a2d\u7acb\u5f53\u521d100\uff05\u51fa\u8cc7\u8005\u3067\u3042\u3063\u305f\u4e59\uff08\u7532\u304c100\uff05\u51fa\u8cc7\u3059\u308b\uff22\u793e\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\uff09\u306e\u682a\u5f0f\u306e\u5168\u90e8\u3092\u7532\u306b\u8b72\u6e21\u3057\u305f\u305f\u3081\u3001\u672c\u6765\u3001\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u8a2d\u7acb\uff12\u671f\u76ee\uff08\u5e73\u6210Y1\u5e74\uff13\u6708\u671f\uff09\u304c\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u3066\u3057\u307e\u3044\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u4e8b\u524d\u306b\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306e\u8aac\u660e\u3092\u53d7\u3051\u3066\u3044\u308c\u3070\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u6642\u671f\u3092\u305a\u3089\u3059\u306a\u3069\u3057\u3066\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307e\u307e\u3067\u3044\u3089\u308c\u305f\u306f\u305a\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3001\u5e73\u6210Y1\u5e74\uff13\u6708\u671f\u306e\u6d88\u8cbb\u7a0e\u984d\u306b\u3064\u304d\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<\/div>\n<!--more--><\/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:#556B2F;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u8ce0\u511f\u8acb\u6c42\u306e\u7d4c\u7def\u300b<\/strong><\/h4>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X8\u5e74\uff14\u6708<\/strong><\/span><br \/>\n\u7532\u304c100\uff05\u51fa\u8cc7\u3059\u308b\uff22\u793e\u306b\u95a2\u4e0e\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X8\u5e74\uff19\u6708<\/strong><\/span><br \/>\n\uff22\u793e\u306e\u5e73\u6210X8\u5e74\uff19\u6708\u671f\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\uff15\u5104\u5186\u8d85\u3067\u7d42\u4e86\u3002<\/li>\n<li><strong><span style=\"color: #b22222;\">\u5e73\u6210X9\u5e74\uff15\u6708<\/span><\/strong><br \/>\n\u4e59\u306e100\uff05\u51fa\u8cc7\u3067\uff21\u793e\uff08\u8cc7\u672c\u91d1100\u4e07\u5186\uff09\u3092\u8a2d\u7acb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X9\u5e74\uff16\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u4e3b\u5c0e\u3067\uff21\u793e\u306e\u5168\u682a\u5f0f\u3092\u4e59\u304b\u3089\u7532\u306b\u8b72\u6e21\u3002\u3053\u308c\u306b\u3088\u308a\uff21\u793e\u306f\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u8a2d\u7acb\uff12\u671f\u76ee\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210Y0\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u8a2d\u7acb\uff11\u671f\u76ee\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u8d85\u3067\u7d42\u4e86\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210Y1\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u8a2d\u7acb\uff12\u671f\u76ee\u304c\u7d42\u4e86\u3002\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068\u306b\u6c17\u3065\u304b\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u7533\u544a\u306f\u884c\u308f\u305a\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u30b0\u30eb\u30fc\u30d7\u4ed6\u793e\u3067\u540c\u69d8\u306e\u30b1\u30fc\u30b9\u304c\u3042\u308a\u3001\u4f9d\u983c\u8005\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u3001\u8a2d\u7acb\uff12\u671f\u76ee\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3057\u3001\u7121\u7533\u544a\u3067\u3042\u3063\u305f\u3053\u3068\u306b\u6c17\u3065\u304f\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/2603_01.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u65e8\u306e\u5c4a\u51fa\u66f8<\/a>\u300d\u53ca\u3073\u5e73\u6210Y1\u5e74\uff13\u6708\u671f\u306e\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u3092\u671f\u9650\u5f8c\u63d0\u51fa\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b<\/strong>\uff08\u6d88\u6cd512\u306e\uff13\u2460\uff09<\/span><\/p>\n<p>\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8a2d\u7acb\u3055\u308c\u308b\u8cc7\u672c\u91d11,000\u4e07\u5186\u672a\u6e80\u306e\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306e\u3046\u3061\u3001\u305d\u306e\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\uff08\u4ee5\u4e0b\u300c\u65b0\u8a2d\u958b\u59cb\u65e5\u300d\u3068\u3044\u3046\uff09\u306b\u304a\u3044\u3066\u7279\u5b9a\u8981\u4ef6\uff08\u4ed6\u306e\u8005\u306b\u3088\u308a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306e\u767a\u884c\u6e08\u682a\u5f0f\u306e50\uff05\u8d85\u3092\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u305d\u306e\u4ed6\u4e00\u5b9a\u306e\u5834\u5408\u3092\u3044\u3046\uff09\u306b\u8a72\u5f53\u3057\u3001\u304b\u3064\u3001\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u304c\u7279\u5b9a\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u65e8\u306e\u5224\u5b9a\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u4ed6\u306e\u8005\u53ca\u3073\u305d\u306e\u5b8c\u5168\u652f\u914d\u6cd5\u4eba\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b\u306e\u8005\u306e\u305d\u306e\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306e\u305d\u306e\u65b0\u8a2d\u958b\u59cb\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u57fa\u6e96\u671f\u9593\u306b\u76f8\u5f53\u3059\u308b\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3068\u3057\u3066\u4e00\u5b9a\u306e\u65b9\u6cd5\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u91d1\u984d\u304c\uff15\u5104\u5186\u3092\u8d85\u3048\u308b\u3082\u306e\uff08\u4ee5\u4e0b\u300c\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306e\u57fa\u6e96\u671f\u9593\u304c\u306a\u3044\u4e8b\u696d\u5e74\u5ea6\u306b\u542b\u307e\u308c\u308b\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u7d0d\u7a0e\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u843d\u3068\u3057\u7a74\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p>\uff21\u793e\u8a2d\u7acb\u306e\u969b\u3001\u300c\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u300d\u306b\u3064\u3044\u3066\u4f9d\u983c\u8005\u306b\u8aac\u660e\u3092\u3057\u306a\u304b\u3063\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\uff21\u793e\u306f\u3001\u5e73\u6210X9\u5e74\uff15\u6708\u306b\u8cc7\u672c\u91d1100\u4e07\u5186\u3067\u3001\u672c\u6765\u3001\u7532\uff08\uff33\u56fd\u5728\u4f4f\u3067\uff22\u793e\u306e100\uff05\u51fa\u8cc7\u8005\uff09\u306e100\uff05\u51fa\u8cc7\u3067\u8a2d\u7acb\u3059\u308b\u4e88\u5b9a\u3067\u3042\u3063\u305f\u304c\u3001\u4e8b\u696d\u958b\u59cb\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304b\u3089\u6cd5\u4eba\u8a2d\u7acb\u3092\u6025\u3050\u5fc5\u8981\u304c\u3042\u308a\u3001\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u7532\u306e\u51fa\u8cc7\u3067\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u3068\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u4e00\u65e6\u3001\uff22\u793e\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u3067\u3042\u308b\u4e59\u306e100\uff05\u51fa\u8cc7\u3067\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u8a2d\u7acb\u76f4\u5f8c\u306b\u5168\u682a\u5f0f\u3092\u7532\u306b\u8b72\u6e21\u3059\u308b\u65b9\u6cd5\u3067\u884c\u308f\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u8a2d\u7acb\u521d\u5e74\u5ea6\uff08\u5e73\u6210Y0\u5e74\uff13\u6708\u671f\uff09\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u305f\u304c\u3001\u8a2d\u7acb\uff12\u671f\u76ee\uff08\u5e73\u6210Y1\u5e74\uff13\u6708\u671f\uff09\u304c\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u7a0e\u7406\u58eb\u306f\u3053\u308c\u306b\u6c17\u3065\u304b\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u8a2d\u7acb\uff12\u671f\u76ee\uff08\u5e73\u6210Y1\u5e74\uff13\u6708\u671f\uff09\u306e\u6d88\u8cbb\u7a0e\u3092\u7533\u544a\u305b\u305a\u3001\u4ee4\u548c\uff3a\u5e74\u306b\u30b0\u30eb\u30fc\u30d7\u4ed6\u793e\u3067\u540c\u69d8\u306e\u30b1\u30fc\u30b9\u304c\u3042\u308a\u3001\u4f9d\u983c\u8005\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u3001\u306f\u3058\u3081\u3066\u4e0a\u8a18\u4e8b\u5b9f\u306b\u6c17\u3065\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306f\u3001\uff22\u793e\u306b\u5e73\u6210X8\u5e74\uff14\u6708\u304b\u3089\u95a2\u4e0e\u3092\u958b\u59cb\u3057\u3066\u304a\u308a\u3001\uff22\u793e\u306e\u57fa\u6e96\u671f\u9593\u306b\u76f8\u5f53\u3059\u308b\u671f\u9593\uff08\u5e73\u6210X8\u5e74\uff19\u6708\u671f\uff09\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\uff15\u5104\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068\u306f\u628a\u63e1\u3067\u304d\u308b\u7acb\u5834\u306b\u3042\u3063\u305f\u3002\u7a0e\u7406\u58eb\u306f\u3001\u4e59\u304b\u3089\u7532\u3078\u306e\u682a\u5f0f\u8b72\u6e21\u306e\u6642\u671f\u3092\u8a2d\u7acb\uff12\u671f\u76ee\u958b\u59cb\u306e\u65e5\u306e\u7fcc\u65e5\uff08\u5e73\u6210Y0\u5e74\uff14\u6708\uff12\u65e5\uff09\u4ee5\u964d\u306b\u305a\u3089\u305b\u3070\u3001\u8a2d\u7acb\uff12\u671f\u76ee\u3082\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3044\u3089\u308c\u305f\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f9d\u983c\u8005\u306f\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u7532\u306e\u5168\u984d\u51fa\u8cc7\u3067\uff21\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3064\u3082\u308a\u3067\u3042\u308a\u3001\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u7406\u7531\u306b\u3088\u308a\u6cd5\u4eba\u8a2d\u7acb\u3092\u6025\u3050\u5fc5\u8981\u304c\u3042\u3063\u305f\u305f\u3081\u3001\u3084\u3080\u306a\u304f\u8a2d\u7acb\u5f53\u521d\u306e\u307f\uff22\u793e\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u3067\u3042\u308b\u4e59\u306e\u540d\u524d\u3092\u501f\u308a\u3066\u8a2d\u7acb\u3057\u305f\u3068\u3044\u3046\u306e\u304c\u5b9f\u60c5\u3067\u3042\u308b\u3002\u8a2d\u7acb\u76f4\u5f8c\u306b\uff21\u793e\u306e\u5168\u682a\u5f0f\u3092\u4e59\u304b\u3089\u7532\u306b\u8b72\u6e21\u3059\u308b\u624b\u7d9a\u304d\u3082\u3001\u4f9d\u983c\u8005\u4e3b\u5c0e\u3067\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u7a0e\u7406\u58eb\u306e\u7a4d\u6975\u7684\u306a\u52a9\u8a00\u306b\u3088\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7a0e\u7406\u58eb\u306e\u4e3b\u5f35\u3059\u308b\u682a\u5f0f\u8b72\u6e21\u6642\u671f\u3092\u305a\u3089\u305b\u3070\u8a2d\u7acb\uff12\u671f\u76ee\u3082\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3044\u3089\u308c\u305f\u3068\u3044\u3046\u306e\u306f\u3001\u4f9d\u983c\u8005\u304c\u5f53\u521d\u304b\u3089\u671b\u3093\u3067\u3044\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5f8c\u304b\u3089\u632f\u308a\u8fd4\u3063\u3066\u307f\u305f\u6642\u306b\u514d\u7a0e\u306b\u3067\u304d\u305f\u3068\u3044\u3046\u3044\u308f\u3070\u7d50\u679c\u8ad6\u3067\u3001\u8a2d\u7acb\uff12\u671f\u76ee\u306e\u6d88\u8cbb\u7a0e\u984d\u306f\u300c\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u672c\u7a0e\u300d\u3067\u3042\u308a\u3001\u640d\u5bb3\u3067\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e88\u9632\u7b56\u300b<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2460\uff3d<\/span><br \/>\n\u8a2d\u7acb\u6642\u306e\u682a\u4e3b\u306b\u6ce8\u610f\u3059\u308b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u4ee5\u524d\u306f\u8cc7\u672c\u91d11,000\u4e07\u5186\u672a\u6e80\u3067\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308c\u3070\u3001\u8a2d\u7acb\u521d\u5e74\u5ea6\u306f\u5fc5\u305a\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306f\u3001\u7279\u5b9a\u65b0\u898f\u8a2d\u7acb\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u8a2d\u7acb\u521d\u5e74\u5ea6\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u5f97\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8a2d\u7acb\u6642\u306b\u767a\u884c\u6e08\u682a\u5f0f\u306e50\uff05\u8d85\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u682a\u4e3b\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u682a\u4e3b\u53c8\u306f\u305d\u306e\u5b8c\u5168\u652f\u914d\u6cd5\u4eba\u306e\u65b0\u8a2d\u958b\u59cb\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u57fa\u6e96\u671f\u9593\u306b\u76f8\u5f53\u3059\u308b\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\uff15\u5104\u5186\u8d85\u304b\u3069\u3046\u304b\u3092\u5fc5\u305a\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2461\uff3d<\/span><br \/>\n\u4e8b\u524d\u7a0e\u52d9\u76f8\u8ac7\u7279\u7d04\u306e\u7bc4\u56f2<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u4eca\u56de\u306e\u4e8b\u4f8b\u306f\u3001\u300c\u8a2d\u7acb\u6642\u306e\u682a\u4e3b\u3092\u8ab0\u306b\u3059\u308b\u306e\u304c\u7a0e\u52d9\u4e0a\u52b9\u679c\u7684\u304b\u300d\u3068\u3044\u3046\u76f8\u8ac7\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4e3b\u5951\u7d04\u3067\u306f\u306a\u304f\u3001\u4e8b\u524d\u7a0e\u52d9\u76f8\u8ac7\u7279\u7d04\u306e\u7bc4\u7587\u306b\u306a\u308b\u3002\u306a\u304a\u3001\u95a2\u4e0e\u5148\u3078\u306e\u52a9\u8a00\u3001\u6307\u5c0e\u306b\u306f\u4e0d\u4f5c\u70ba\u3082\u542b\u307e\u308c\u308b\u304c\u3001\u305d\u3082\u305d\u3082\u5f53\u521d\u95a2\u4e0e\u5148\u306e\u8981\u671b\u306b\u306a\u304b\u3063\u305f\u3082\u306e\u307e\u3067\u3092\u3082\u7a0e\u8ca0\u62c5\u306e\u89b3\u70b9\u304b\u3089\u306e\u307f\u3067\u305d\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3055\u308c\u305f\u3044\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \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    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