{"id":253576,"date":"2022-05-12T10:19:50","date_gmt":"2022-05-12T01:19:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=253576"},"modified":"2022-05-11T11:51:03","modified_gmt":"2022-05-11T02:51:03","slug":"general-rule-article-155","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-155\/","title":{"rendered":"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\uff11\u6761\u300d\uff0d\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u76ee\u7684\u3068\u56fd\u7a0e\u901a\u5247\u6cd5\u5236\u5b9a\u306e\u8da3\u65e8\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: 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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=\"text-indent: 15px; margin-bottom: 3px;\">\u76ee\u7684\u898f\u5b9a\u306f\u3001<span style=\"border-bottom: solid 2px #000000;\">\u305d\u306e\u6cd5\u5f8b\u306e\u5236\u5b9a\u76ee\u7684<\/span>\u3092\u7c21\u6f54\u306b\u8868\u73fe\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u4e00\u65b9\u3001\u8da3\u65e8\u898f\u5b9a\u306f\u3001\u6cd5\u5f8b\u306e\u5185\u5bb9\u3092\u8981\u7d04\u3057\u305f\u3082\u306e\u3067\u3001\u5236\u5b9a\u306e\u76ee\u7684\u3088\u308a\u3082\u3001\u305d\u306e\u6cd5\u5f8b\u3067\u5b9a\u3081\u308b\u5185\u5bb9\u305d\u306e\u3082\u306e\u306e\u65b9\u306b\u91cd\u70b9\u304c\u3042\u308b\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u3089\u306e\u898f\u5b9a\u306f\u3001\u305d\u308c\u81ea\u4f53\u306f\u5177\u4f53\u7684\u306a\u6a29\u5229\u3084\u7fa9\u52d9\u3092\u5b9a\u3081\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u88c1\u5224\u3084\u884c\u653f\u306b\u304a\u3044\u3066\u3001<span style=\"border-bottom: solid 2px #000000;\">\u4ed6\u306e\u898f\u5b9a\u306e\u89e3\u91c8\u904b\u7528\u306e\u6307\u91dd<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u76ee\u7684\u898f\u5b9a\u306f\u3001\u4e0a\u8a18\u306e\u307b\u304b\u3001<span style=\"border-bottom: solid 2px #000000;\">\u7acb\u6cd5\u3092\u884c\u3046\u306b\u81f3\u3063\u305f\u52d5\u6a5f<\/span>\u3092\u8ff0\u3079\u305f\u308a\u3001\u76f4\u63a5\u306e\u76ee\u7684\u3060\u3051\u3067\u306a\u304f<span style=\"border-bottom: solid 2px #000000;\">\u7a76\u6975\u7684\u306b\u5927\u304d\u306a\u516c\u76ca\u306b\u8cc7\u3059\u308b\u65e8<\/span>\u3092\u660e\u8a18\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3001<span style=\"border-bottom: solid 2px #000000;\">\u305d\u306e\u6cd5\u5f8b\u306e\u5fc5\u8981\u6027\u3084\u610f\u7fa9\u3092\u5f37\u8abf\u3059\u308b\u624b\u6bb5<\/span>\u3068\u306a\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u306a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u3067\u306f\u3001\u76ee\u7684\u898f\u5b9a\u306e\u4e00\u822c\u7684\u610f\u7fa9\u306b\u95a2\u3059\u308b\u4ee5\u4e0a\u306e\u89e3\u8aac\u306f\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\uff11\u6761\u306e\u89e3\u8aac\u3068\u3057\u3066\u59a5\u5f53\u3059\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002\u3053\u306e\u70b9\u3092\u691c\u8a0e\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u3001\u307e\u305a\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u3068\u3057\u3066\u4f1d\u7d71\u3068\u6a29\u5a01\u306e\u3042\u308b\u5fd7\u5834\u559c\u5fb3\u90ce\uff1d\u8352\u4e95\u52c7\uff1d\u5c71\u4e0b\u5143\u5229\uff1d\u8302\u4e32\u4fca\u5171\u7de8\u300e<a title=\"\u5927\u8535\u8ca1\u52d9\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.zaikyo.or.jp\/publishing\/books\/009560.shtml\" target=\"_blank\">\u56fd\u7a0e\u901a\u5247\u6cd5\u7cbe\u89e3\u3014\u4ee4\u548c\uff14\u5e74\u6539\u8a02\u30fb17\u7248\u3015<\/a>\u300f\uff08\u5927\u8535\u8ca1\u52d9\u5354\u4f1a\u30fb2022\u5e74\u3002\u4ee5\u4e0b\u300c\u7cbe\u89e3\u300d\u3068\u3044\u3046\uff09129\u9801\u4ee5\u4e0b\u306e\u89e3\u8aac\u306b\u304a\u3051\u308b\u56fd\u7a0e\u901a\u5247\u6cd5\uff11\u6761\u306e\u300c\u76ee\u7684\u300d\u306e\u6574\u7406\u304b\u3089\u307f\u3066\u3044\u304f\u3053\u3068\u306b\u3057\u3088\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u7684\u300c\u8aad\u307f\u7269\u300d\u306e\u9023\u8f09\u3092\u59cb\u3081\u308b\u306b\u5f53\u305f\u3063\u3066\u300d\uff0d\u56fd\u7a0e\u901a\u5247\u6cd5\u5236\u5b9a\u306e\u8da3\u65e8\u3068\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u300c\u69cb\u9020\u300d\u306e\u610f\u7fa9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-153\/\" target=\"_blank\">\u524d\u56de<\/a><strong>\uff12<\/strong>\u3067\u307f\u305f\u3088\u3046\u306b\u3001\u7a0e\u5236\u8abf\u67fb\u4f1a\u300c<a title=\"\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soken.or.jp\/sozei\/wp-content\/uploads\/2019\/08\/s_s3607_kokuzeitusokuho.pdf\" target=\"_blank\">\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u5236\u5b9a\u306b\u95a2\u3059\u308b\u7b54\u7533\uff08\u7a0e\u5236\u8abf\u67fb\u4f1a\u7b2c\u4e8c\u6b21\u7b54\u7533\uff09<\/a>\u300d\uff08\u662d\u548c36\u5e74\uff17\u6708\u3002\u4ee5\u4e0b\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u7b54\u7533\u300d\u3068\u3044\u3046\uff09\u304c\u300c<strong>\u56fd\u7a0e\u901a\u5247\u6cd5\u5236\u5b9a\u306e\u8da3\u65e8<\/strong>\u300d\u3068\u3057\u3066\u8ff0\u3079\u305f\u3053\u3068\uff08\uff11\u9801\uff09\u3068\u57fa\u672c\u7684\u306b\u540c\u3058\u5185\u5bb9\u3092\u8ff0\u3079\u305f\u4e0a\u3067\u3001\u300c\u3053\u306e\u6cd5\u5f8b\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u5b9f\u60c5\u306b\u5bfe\u51e6\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001<span style=\"border-bottom: solid 2px 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title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u7684\u300c\u8aad\u307f\u7269\u300d\u306e\u9023\u8f09\u3092\u59cb\u3081\u308b\u306b\u5f53\u305f\u3063\u3066\u300d\uff0d\u56fd\u7a0e\u901a\u5247\u6cd5\u5236\u5b9a\u306e\u8da3\u65e8\u3068\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u300c\u69cb\u9020\u300d\u306e\u610f\u7fa9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-153\/\" 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title=\"\u7b2c\u4e00\u6cd5\u898f\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.daiichihoki.co.jp\/store\/products\/detail\/100165.html\" target=\"_blank\">\uff24\uff28\uff23\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u56fd\u7a0e\u901a\u5247\u6cd5<\/a>\u300f\uff08\u7b2c\u4e00\u6cd5\u898f\u30fb\u52a0\u9664\u5f0f\uff09604\uff08\uff5e610\uff09\u9801\u3002\u4e0b\u7dda\u7b46\u8005\uff09\u306e\u793a\u3059\u4e26\u5217\u7684\u7406\u89e3\u3088\u308a\u3082\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\uff11\u6761\u306e\u300c\u3082\u3064\u3066\u300d\u3068\u3044\u3046\u6587\u8a00\uff08\u63a5\u7d9a\u52a9\u8a5e\u76f8\u5f53\u9023\u8a9e\uff09\u306b\u7167\u3089\u3057\u3066\u59a5\u5f53\u3067\u3042\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\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=\"text-indent: 15px; margin-bottom: 3px;\">\u672c\u6cd5\u306f\u3001\u4e0a\u8ff0\uff08\uff11\uff09\u53ca\u3073\uff08\uff12\uff09\u306e\u6539\u6b63\uff3b\uff1d\u524d\u63b2\u2460\u53ca\u3073\u2461\u306e\u300c\u76ee\u7684\u300d\u306b\u57fa\u3065\u304f\u6539\u6b63\uff3d\u306e\u307b\u304b\u3001\u5229\u5b50\u7a0e\u53ca\u3073\u5404\u7a2e\u52a0\u7b97\u7a0e\u306b\u3064\u3044\u3066\u5236\u5ea6\u306e\u7c21\u7d20\u5316\u3068\u7d0d\u7a0e\u8005\u306e\u8ca0\u62c5\u306e\u8efd\u6e1b\u5408\u7406\u5316\u3092\u56f3\u308a\u3001\u3042\u308b\u3044\u306f\u4e0d\u670d\u7533\u7acb\u5236\u5ea6\u3092\u6539\u5584\u3057\u3066\u7d0d\u7a0e\u8005\u306e\u6a29\u5229\u5229\u76ca\u306e\u6551\u6e08\u3092\u56f3\u308b\u7b49\u3001\u8af8\u822c\u306e\u624b\u7d9a\u306b\u3064\u3044\u3066\u3001<span style=\"border-bottom: solid 2px #000000;\">\u7d0d\u7a0e\u8005\u306e\u4fbf\u76ca\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u5236\u5ea6\u3092\u6539\u5584\u3059\u308b\u3053\u3068<\/span>\u306b\u3088\u308a\u3001<span style=\"border-bottom: solid 2px 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#000000;\">\u305d\u306e\u89e3\u91c8\u53ca\u3073\u904b\u7528\u306e\u6307\u91dd<\/span>\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u300d\uff08129\u9801\u3002\u4e0b\u7dda\u7b46\u8005\uff09\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002\u3053\u3053\u3067\u3044\u3046\u300c\u305d\u306e\u89e3\u91c8\u53ca\u3073\u904b\u7528\u306e\u6307\u91dd\u300d\u3068\u306f\u3001\u4f55\u3092\u610f\u5473\u3059\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u3053\u306e\u554f\u984c\u306e\u691c\u8a0e\u306b\u5165\u308b\u524d\u306b\u3001\u3053\u3053\u3067\u306f\u3001\u307e\u305a\u3001\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u5236\u5b9a\u306e\u8da3\u65e8\u300d\u306a\u3044\u3057\u300c\u3053\u306e\u6cd5\u5f8b\u5236\u5b9a\u306e\u76ee\u7684\u300d\u306f\u3001\u300c<strong>\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u8da3\u65e8<\/strong>\u300d\u306a\u3044\u3057\u300c<strong>\u3053\u306e\u6cd5\u5f8b\u306e\u76ee\u7684<\/strong>\u300d\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3002\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u8da3\u65e8\u300d\u306f\u3001\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u3092\u306f\u3058\u3081\u305d\u306e\u4ed6\u306e\u7a0e\u6cd5\u305d\u306e\u3082\u306e\u304b\u3089\u5ba2\u89b3\u7684\u306b\u77e5\u3089\u308c\u5f97\u308b\u3044\u308f\u3086\u308b\u5b58\u5728\u7406\u7531\u300d\uff08\u4e2d\u5ddd\u30fb\u6e05\u6c38\u7de8\u30fb\u524d\u63b2\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\uff22\uff13\u9801\uff3b\u9808\u8c9d\u8129\u4e00\u57f7\u7b46\uff3d\uff09\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u307e\u305f\u3001\u300c\u3053\u306e\u6cd5\u5f8b\u306e\u76ee\u7684\u300d\u306f\u3001\u300c\u56fd\u7a0e\u306b\u3064\u3044\u3066\u306e\u57fa\u672c\u7684\u306a\u4e8b\u9805\u3001\u304a\u3088\u3073\u3053\u308c\u306b\u95a2\u9023\u3059\u308b\u4e8b\u9805\u306b\u304a\u3044\u3066\u3001\u56fd\u6c11\u306b\u5bfe\u3057\u8ca1\u7523\u6a29\u3092\u4fdd\u969c\u3059\u308b\u3053\u3068\u300d\uff08\u540c\uff2423\u9801\uff3b\u4e2d\u5ddd\u57f7\u7b46\uff3d\uff09\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u5236\u5b9a\u306e\u8da3\u65e8\u300d\u306a\u3044\u3057\u300c\u3053\u306e\u6cd5\u5f8b\u5236\u5b9a\u306e\u76ee\u7684\u300d\u3092\u6279\u5224\u7684\u306b\u691c\u8a0e\u3059\u308b\u5834\u5408\u306b\u62e0\u3063\u3066\u7acb\u3064\u898b\u5730\u3068\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u3046\u3061\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u3092\u306f\u3058\u3081\u305d\u306e\u4ed6\u306e\u7a0e\u6cd5\u305d\u306e\u3082\u306e\u304b\u3089\u5ba2\u89b3\u7684\u306b\u77e5\u3089\u308c\u5f97\u308b\u3044\u308f\u3086\u308b\u5b58\u5728\u7406\u7531\u300d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u610f\u5473\u3092\u7406\u89e3\u3059\u308b\u306b\u306f\u3001\u66f4\u306b\u7acb\u3061\u5165\u3063\u3066\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u8da3\u65e8\u300d\u3092\u691c\u8a0e\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308d\u3046\u3002\u305d\u306e\u300c\u5b58\u5728\u7406\u7531\u300d\u3092\u8aac\u304f\u8ad6\u8005\u306f\u3001\u300c\u76f4\u63a5\u7a0e\u3068\u9593\u63a5\u7a0e\u3068\u306e\u9593\u306b\u304a\u3051\u308b\u7a0e\u6cd5\u4e0a\u306e\u7d71\u4e00\u7684\u898f\u5f8b\u306e\u5b9f\u73fe\u300d\u3068\u3044\u3046\u300c\u7a0e\u6cd5\u4e0a\u306e\u65b0\u8981\u7d20\u300d\u306e\u5c0e\u5165\u3053\u305d\u304c\u300c<strong>\u56fd\u7a0e\u901a\u5247\u6cd5\u5236\u5b9a\u306e\u96a0\u308c\u305f\u8da3\u65e8<\/strong>\u300d\u3067\u3042\u308a\uff08\u4e2d\u5ddd\u30fb\u6e05\u6c38\u7de8\u30fb\u524d\u63b2\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\uff2216\u9801\uff3b\u9808\u8c9d\u57f7\u7b46\uff3d\uff09\u3001\u3053\u308c\u3092\u300c\u4e00\u5c64\u5177\u4f53\u7684\u306b\u3044\u3046\u306a\u3089\u3070\u3001\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f\u306e\u62e1\u5f35\u9069\u7528\u3001\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f\u306e\u4e00\u822c\u5316\u306a\u3044\u3057\u666e\u904d\u5316\u3068\u3044\u3046\u3053\u3068\u306b\u307b\u304b\u306a\u3089\u306a\u3044\u3002\u300d\u304c\u3001\u3053\u308c\u3053\u305d\u304c\u300c<strong>\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u96a0\u308c\u305f\u8da3\u65e8<\/strong>\u300d\u3067\u3042\u308b\u3068\u8ff0\u3079\uff08\u540c\uff2217\u9801\uff3b\u9808\u8c9d\u57f7\u7b46\uff3d\uff09\u3001\u305d\u306e\u4e0a\u3067\u3001\u6b21\u306e\u3068\u304a\u308a\u8aac\u3044\u3066\u3044\u308b\uff08\u540c\uff2221\u9801\uff3b\u9808\u8c9d\u57f7\u7b46\uff3d\u3002\u4e0b\u7dda\u7b46\u8005\uff09\u3002<\/p>\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>\u7533\u544a\u7d0d\u7a0e\u5236\u306e\u4e00\u822c\u7684\u63a1\u7528\u306f\u3001\u7a0e\u6cd5\u5168\u4f53\u3092\u3001\u5358\u306a\u308b\u8ab2\u7a0e\u76ee\u7684\u8ffd\u6c42\u3001\u5358\u306a\u308b\u7a0e\u52d9\u884c\u653f\u6cd5\u304b\u3089\u3001<span style=\"border-bottom: solid 2px #000000;\">\u53cc\u65b9\u7684\u306a\u3001\u7d0d\u7a0e\u8005\u306e\u6a29\u5229\u5229\u76ca\u306e\u4fdd\u8b77\u3092\u3082\u5145\u5206\u306b\u914d\u616e\u3059\u308b\u3001\u7d0d\u7a0e\u8005\u5411\u304d\u306e\u3001\u771f\u306e\u7a0e\u6cd5<\/span>\u3078\u306e\u5207\u308a\u304b\u3048\u306e\u8981\u7d20\u3092\u3001\u3044\u3088\u3044\u3088\u7dca\u6025\u306a\u5fc5\u8981\u305f\u3089\u3057\u3081\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u8981\u8acb\u306b\u3053\u305f\u3048\u308b\u3079\u304d\u3082\u306e\u304c\u3001\u7d71\u4e00\u6cd5\u5178\u3068\u3057\u3066\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u3067\u3042\u3064\u305f\u3001\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u307f\u3066\u304f\u308b\u3068\u3001\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u5236\u5b9a\u306e\u8da3\u65e8\u300d\u306a\u3044\u3057\u300c\u3053\u306e\u6cd5\u5f8b\u306e\u5236\u5b9a\u306e\u76ee\u7684\u300d\u3092\u6279\u5224\u7684\u306b\u691c\u8a0e\u3059\u308b\u5834\u5408\u306b\u62e0\u3063\u3066\u7acb\u3064\u898b\u5730\u3068\u3057\u3066\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u8da3\u65e8\u300d\u3068\u3044\u3044\u300c\u3053\u306e\u6cd5\u5f8b\u306e\u76ee\u7684\u300d\u3068\u3044\u3063\u3066\u3082\u3001\u4e21\u8005\u306b\u8868\u73fe\u4e0a\u306e\u9055\u3044\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u3044\u305a\u308c\u3082\u3001<strong>\u7d0d\u7a0e\u8005\u306e\u6a29\u5229\u5229\u76ca\u306e\u4fdd\u8b77<\/strong>\u3092\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u300c\u76ee\u7684\u300d\u3068\u89e3\u3059\u308b\u3082\u306e\u3068\u3044\u3048\u3088\u3046\u3002\u3053\u3053\u3067\u306f\u3001\u7a0e\u6cd5\u306f\u300c<strong>\u81ea\u7531\u4e3b\u7fa9\u7684\u7a0e\u6cd5<\/strong>\uff08\u81ea\u7531\u4e3b\u7fa9\u306b\u57fa\u3065\u304f\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3092\u6839\u672c\u539f\u7406\u3068\u3059\u308b\u7a0e\u6cd5\uff09\u300d\uff08\u62d9\u8457\u300e<a title=\"\u5f18\u6587\u5802\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.koubundou.co.jp\/book\/b590064.html\" target=\"_blank\">\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\u3014\u7b2c\uff17\u7248\u3015<\/a>\u300f\uff08\u5f18\u6587\u5802\u30fb2021\u5e74\uff09<span style=\"color: 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target=\"_blank\">\u61b2\u6cd5\u5b66\u2160\u61b2\u6cd5\u7dcf\u8ad6<\/a>\u300f\uff08\u6709\u6590\u95a3\u30fb1992\u5e74\uff0951\u9801\uff09\u3092\u524d\u63d0\u306b\u3057\u3066\u7406\u89e3\u3059\u3079\u304d\u3067\u3042\u308d\u3046\uff09\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u300c\u76ee\u7684\u300d\u3092\u884c\u653f\u624b\u7d9a\u6cd5\u306e\u300c\u76ee\u7684\u300d\u3068\u5bfe\u6bd4\u3057\u3066\u7406\u89e3\u3057\u3088\u3046\u3068\u3059\u308b\u898b\u89e3\u304c\u3042\u308b\u3002\u884c\u653f\u624b\u7d9a\u6cd5\uff11\u6761\uff11\u9805\u306f\u540c\u6cd5\u306e\u300c\u76ee\u7684\u300d\u306b\u3064\u3044\u3066\u6b21\u306e\u3068\u304a\u308a\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\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>\u3053\u306e\u6cd5\u5f8b\u306f\u3001\u51e6\u5206\u3001\u884c\u653f\u6307\u5c0e\u53ca\u3073\u5c4a\u51fa\u306b\u95a2\u3059\u308b\u624b\u7d9a\u4e26\u3073\u306b\u547d\u4ee4\u7b49\u3092\u5b9a\u3081\u308b\u624b\u7d9a\u306b\u95a2\u3057\u3001\u5171\u901a\u3059\u308b\u4e8b\u9805\u3092\u5b9a\u3081\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u884c\u653f\u904b\u55b6\u306b\u304a\u3051\u308b\u516c\u6b63\u306e\u78ba\u4fdd\u3068\u900f\u660e\u6027\uff08\u884c\u653f\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5185\u5bb9\u53ca\u3073\u904e\u7a0b\u304c\u56fd\u6c11\u306b\u3068\u3063\u3066\u660e\u3089\u304b\u3067\u3042\u308b\u3053\u3068\u3092\u3044\u3046\u3002\u7b2c46\u6761\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306e\u5411\u4e0a\u3092\u56f3\u308a\u3001\u3082\u3063\u3066\u56fd\u6c11\u306e\u6a29\u5229\u5229\u76ca\u306e\u4fdd\u8b77\u306b\u8cc7\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u305d\u306e\u898b\u89e3\u306f\u6b21\u306e\u3068\u304a\u308a\u8ff0\u3079\u3066\u3044\u308b\uff08\u54c1\u5ddd\u82b3\u5ba3\u300e\u56fd\u7a0e\u901a\u5247\u6cd5\u8b1b\u7fa9\uff0d\u56fd\u7a0e\u624b\u7d9a\u30fb\u4e89\u8a1f\u306e\u6cd5\u7406\u3068\u5b9f\u52d9\u554f\u984c\u3092\u89e3\u8aac\uff0d\u300f\uff08\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30fb2015\u5e74\uff09\uff13\uff0d\uff14\u9801\u3002\u4e0b\u7dda\u7b46\u8005\uff09\u3002<\/p>\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=\"text-indent: 15px; margin-bottom: 3px;\">\u3053\u306e\u4e21\u8005\u306e\u9055\u3044\u306f\u3001\u8aad\u3093\u3067\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u901a\u5247\u6cd5\u306f\u3001\u300c\u7a0e\u52d9\u884c\u653f\u306e\u516c\u6b63\u306a\u904b\u55b6\u3092\u56f3\u308a\u3001\u3082<ruby><rb>\u3063<\/rb><rt>\u30de\u30de<\/rt><\/ruby>\u3066\u56fd\u6c11\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u9069\u6b63\u304b\u3064\u5186\u6ed1\u306a\u5c65\u884c\u300d\u306b\u8cc7\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u6cd5\u306f\u3069\u306e\u898f\u5b9a\u3082\u305d\u3046\u3067\u3059\u304c\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u4e00\u3064\u306e\u5074\u9762\u306f\u3001<span style=\"border-bottom: solid 2px 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#000000;\">\u7a0e\u6cd5\u3069\u304a\u308a\u306e\u7a0e\u53ce\u304c\u78ba\u4fdd\u3055\u308c\u308b\u3053\u3068\u304c\u56fd\u6c11\u306e\u5229\u76ca\u306b\u306a\u308b\u308f\u3051\u3067\u3042\u308a\u3001\u305d\u308c\u3092\u57f7\u884c\u3059\u308b\u3053\u3068\u304c\u7a0e\u52d9\u5b98\u5e81\u306b\u3068\u3063\u3066\u6700\u9ad8\u306e\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u79c1\u306f\u3001\u304b\u3064\u3066\u3001\u56fd\u7a0e\u5c40\u306e\u8abf\u67fb\u67fb\u5bdf\u90e8\u9577\u3092\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5f53\u6642\u306e\u9577\u5b98\u306b\u3001\u300c\u67fb\u5bdf\u3053\u305d\u3001\u308f\u308c\u308f\u308c\u304c\u56fd\u6c11\u306b\u63d0\u4f9b\u3067\u304d\u308b\u6700\u9ad8\u306e\u884c\u653f\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u8a13\u793a\u3092\u53d7\u3051\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u7b4b\u306e\u901a\u3063\u305f\u8a13\u793a\u306f\u3001\u4eca\u3067\u306f\u306a\u304b\u306a\u304b\u805e\u3051\u306a\u3044\u304b\u3082\u77e5\u308c\u307e\u305b\u3093\u3002\u79df\u7a0e\u6cd5\u5b66\u754c\u3067\u3082\u3001\u56fd\u5eab\u306e\u91cd\u8981\u6027\u3092\u6307\u6458\u3059\u308b\u3068\u3001\u300c\u56fd\u5eab\u4e3b\u7fa9\u300d\u3068\u3044\u3046\u60aa\u3044\u30ec\u30c3\u30c6\u30eb\u3092\u8cbc\u308a\u305f\u304c\u308b\u3082\u306e\u3067\u3059\u3002\u3057\u304b\u3057\u3001<span style=\"border-bottom: solid 2px #000000;\">\u6cd5\u5f8b\u3069\u304a\u308a\u306b\u7a0e\u53ce\u304c\u5165\u3063\u3066\u3053\u306a\u3051\u308c\u3070\u3001\u56fd\u6c11\u5168\u4f53\u304c\u3001\u305d\u306e\u5229\u76ca\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u554f\u984c\u3092\u3069\u306e\u3088\u3046\u306b\u7406\u89e3\u3059\u308b\u304b\u304c\u3001\u7a0e\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u306b\u304a\u3044\u3066\u975e\u5e38\u306b\u91cd\u8981\u306a\u554f\u984c\u3067\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/span>\u3082\u3061\u308d\u3093\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u7247\u65b9\u306e\u5074\u9762\u306f\u3001\u5f53\u7136\u3001<span style=\"border-bottom: solid 2px 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title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u57fa\u672c\u5224\u4f8b\u300d\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u61b2\u6cd5\u4e0a\u306e\u79df\u7a0e\u6982\u5ff5\u300d\uff0d\u65ed\u5ddd\u5e02\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6761\u4f8b\u4e8b\u4ef6\u30fb\u6700\uff3b\u5927\uff3d\u5224\u5e73\u621018\u5e74\uff13\u6708\uff11\u65e5\u6c11\u96c660\u5dfb\uff12\u53f7587\u9801\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-406\/\" 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title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u66f8\u7c4d\u7d39\u4ecb\" href=\"https:\/\/profession-net.com\/bookstore\/s73842\/\" target=\"_blank\">\u7a0e\u6cd5\u5275\u9020\u8ad6<\/a>\u300f\uff08\u6e05\u6587\u793e\u30fb2022\u5e74\uff0944\uff0d47\u9801\uff3b\u521d\u51fa\u30fb2020\u5e74\uff3d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3053\u308c\u3089\u306e\u70b9\u306f\u63aa\u304f\u3068\u3057\u3066\u3001\u5148\u306b\u307f\u3066\u304d\u305f\u3068\u3053\u308d\u306b\u3088\u308b\u3068\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u300c\u76ee\u7684\u300d\u306e\u7406\u89e3\u306b\u3064\u3044\u3066\u306f\u3001\u24d0<strong>\u300c\u7d0d\u7a0e\u8005\u306e\u6a29\u5229\u5229\u76ca\u306e\u4fdd\u8b77\u300d\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u306e\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong>\u3068\u24d1<strong>\u300c\u7a0e\u53ce\u306e\u78ba\u4fdd\u300d\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u306e\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong>\u304c\u3042\u308b\u304c\u3001\u3044\u305a\u308c\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308b\u304b\u3067\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u306b\u5bfe\u3059\u308b\u614b\u5ea6\u3084\u300c\u89e3\u91c8\u53ca\u3073\u904b\u7528\u306e\u6307\u91dd\u300d\u306e\u7406\u89e3\u304c\u7570\u306a\u3063\u3066\u304f\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 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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=\"text-indent: 15px; margin-bottom: 3px;\">\u7cbe\u89e3\u306f\u3001\u9817\u308b\u7c21\u5358\u306b\u3001\u300c<strong>\u3053\u306e\u6761\u306f\u3001<\/strong>\u6700\u8fd1\u306e\u7acb\u6cd5\u4f8b\u306b\u5f93\u3044\u3001\u3053\u306e\u6cd5\u5f8b\u306e\u898f\u5b9a\u3059\u308b\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u9805\u53ca\u3073\u3053\u306e\u6cd5\u5f8b\u306e\u76ee\u7684\u3068\u3059\u308b\u3068\u3053\u308d\u3092\u660e\u3089\u304b\u306b\u3057\u3001<strong>\u305d\u306e\u89e3\u91c8\u53ca\u3073\u904b\u7528\u306e\u6307\u91dd\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u3042\u308b<\/strong>\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u3060\u3051\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u7c21\u5358\u306a\u53d9\u8ff0\u304c\u3001\u305d\u306e\u307e\u307e\u770b\u904e\u3059\u308b\u3053\u3068\u306e\u3067\u304d\u306a\u3044\u304d\u308f\u3081\u3066\u91cd\u8981\u306a\u610f\u5473\u3092\u3082\u3064\u3066\u3044\u308b\u3002\u3053\u3053\u3067\u3001\u5e8f\u8ad6\u306e\u7b2c\uff11\u7ae0\u306e\u7b2c\uff13\u7bc0\u306b\u304a\u3044\u3066\u8ff0\u3079\u305f\u7a0e\u6cd5\u89e3\u91c8\u306e\u539f\u5247\u898f\u5b9a\u306e\u3053\u3068\u304c\u3001\u773c\u524d\u306b\u3061\u3089\u3064\u3044\u3066\u304f\u308b\u3002\u65e2\u306b\u540c\u7ae0\u306e\u7b2c\uff14\u7bc0\u306b\u304a\u3044\u3066\u3001<span style=\"border-bottom: solid 2px #000000;\">\u3044\u308f\u3086\u308b\u5b9f\u8cea\u8ab2\u7a0e\u306e\u539f\u5247<\/span>\u3068\u3044\u3046\u7a0e\u6cd5\u89e3\u91c8\u306b\u95a2\u3059\u308b\u539f\u5247\u898f\u5b9a\u306f\u3001\u7acb\u6cd5\u5316\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u3001\u3053\u306e\u6cd5\u5f8b\u306b\u304a\u3044\u3066\u3082\u3001\u305d\u306e\u59ff\u3092\u898b\u305b\u3066\u3044\u306a\u3044\u3002\u3057\u304b\u308b\u306b\u3001<span style=\"border-bottom: solid 2px #000000;\">\u7cbe\u89e3\u304c\u3001\u3053\u306e\u6761\u3092\u3082\u3064\u3066\u3001\u3053\u306e\u6cd5\u5f8b\u306e\u89e3\u91c8\u304a\u3088\u3073\u904b\u7528\u306e\u6307\u91dd\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u3068\u3059\u308b\u3053\u3068\u306f\u3001\u59ff\u3092\u304b\u3048\u3066\u7a0e\u6cd5\u89e3\u91c8\u306e\u539f\u5247\u898f\u5b9a\u3092\u767b\u5834\u3055\u305b\u3088\u3046\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3001\u3068\u7591\u308f\u3056\u308b\u3092\u5f97\u306a\u304f\u306a\u308b\u306e\u3067\u3042\u308b\u3002\u305d\u308c\u306f\u3001\u89e3\u91c8\u304a\u3088\u3073\u904b\u7528\u306e\u6307\u91dd\u3068\u306a\u308b\u3082\u306e\u304c\u3001\u610f\u5473\u3042\u3064\u3066\u610f\u5473\u306e\u306a\u3044\u3088\u3046\u306a\u3001\u8aa0\u306b\u3064\u304b\u307f\u3069\u3053\u308d\u306e\u306a\u3044\u6587\u8a00\u3067\u8868\u73fe\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/span>\u300c\u7a0e\u52d9\u884c\u653f\u306e\u516c\u6b63\u306a\u904b\u55b6\u300d\u300c\u56fd\u6c11\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u9069\u6b63\u304b\u3064\u5186\u6ed1\u306a\u5c65\u884c\u300d\u3001\u3053\u3046\u3044\u3046<span style=\"border-bottom: solid 2px #000000;\">\u666e\u904d\u6761\u9805\u985e\u4f3c\u306e\u6587\u8a00<\/span>\u304c\u3001\u3053\u306e\u6cd5\u5f8b\u306e\u89e3\u91c8\u306e\u6307\u91dd\u304a\u3088\u3073\u904b\u7528\u306e\u6307\u91dd\u3068\u3055\u308c\u305f\u306e\u3067\u306f\u3001<span style=\"border-bottom: solid 2px #000000;\">\u6063\u610f\u7684\u8ab2\u7a0e<\/span>\u304c\u6a2a\u884c\u3059\u308b\u3070\u304b\u308a\u3067\u3042\u308b\u3002\u3082\u3061\u308d\u3093\u3001\u3053\u308c\u306f\u3001\u3053\u306e\u6cd5\u5f8b\u306e\u7acb\u6848\u5f53\u5c40\u8005\u306e\u898b\u89e3\u306b\u3059\u304e\u306a\u3044\u306e\u3067\u3042\u3064\u3066\u3001\u3053\u306e\u6cd5\u5f8b\u306b\u660e\u6587\u5316\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3002\u305d\u308c\u306b\u3057\u3066\u3082\u3001\u4e00\u4f53\u4f55\u306e\u305f\u3081\u306b\u304b\u304b\u308b\u898b\u89e3\u3092\u516c\u8868\u3059\u308b\u306e\u304b\u3001\u4e0d\u53ef\u89e3\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u5b9f\u8cea\u8ab2\u7a0e\u306e\u539f\u5247\u306a\u3044\u3057\u5b9f\u8cea\u4e3b\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u5919\u306b\u3001\u300c\u672c\u6765\u305d\u306e\u4e8b\u67c4\u306e\u6027\u8cea\u4e0a\u7d76\u3048\u305a\u305d\u306e\u6cd5\u5f8b\u95a2\u4fc2\u306f\u660e\u78ba\u306a\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u8981\u6c42\u306e\u4e0b\u306b\u304a\u304b\u308c\u3066\u3044\u308b\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3001\u4ed6\u65b9<span style=\"border-bottom: solid 2px #000000;\">\u3042\u307e\u308a\u306b\u3082\u6f20\u7136\u3068\u3057\u305f\u3001\u305d\u3057\u3066\u554f\u984c\u306b\u5fdc\u3058\u3066\u56fd\u5eab\u306b\u5bfe\u3057\u3066\u7a0e\u53ce\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u7406\u8ad6\u7684\u306a\u6b66\u5668<\/span>\u3068\u3057\u3066\u7528\u3044\u3089\u308c\u304c\u3061\u3067\u3042\u3063\u305f\u300d\uff08\u6e05\u6c38\u656c\u6b21\u300e<a title=\"\u30df\u30cd\u30eb\u30f4\u30a1\u66f8\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.minervashobo.co.jp\/book\/b202081.html\" target=\"_blank\">\u79df\u7a0e\u56de\u907f\u306e\u7814\u7a76<\/a>\u300f\uff08\u30df\u30cd\u30eb\u30f4\u30a1\u66f8\u623f\u30fb1995\u5e74\uff0f\u5fa9\u523b\u72482015\u5e74\uff09362\u9801\uff3b\u521d\u51fa\u30fb1967\u5e74\uff3d\u3002\u4e0b\u7dda\u7b46\u8005\uff09\u3068\u306e\u6307\u6458\u304c\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u305d\u308c\u306f\u3001\u300c\u79df\u7a0e\u6cd5\u5f8b\u306e\u7b2c\uff11\u306e\u76ee\u7684\u306f\u3001\u8cc7\u91d1\u3092\u3001\u3057\u304b\u3082\u3067\u304d\u308b\u3060\u3051\u591a\u304f\u306e\u8cc7\u91d1\u3092\u8abf\u9054\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002\u300d\uff08<em>Enno Becker<\/em>, Zur Auslegung der Steuergesetze, StuW 1924, 145, 162.\uff09\u3068\u3057\u3066\u8aac\u304b\u308c\u305f\u304b\u3064\u3066\u306e\u7d4c\u6e08\u7684\u89b3\u5bdf\u6cd5\uff08wirtschaftliche Betrachtungsweise\uff09\u3084\u3053\u308c\u306b\u76f8\u5f53\u3059\u308b\u6211\u304c\u56fd\u306e\u3044\u308f\u3086\u308b\u7d4c\u6e08\u7684\u5b9f\u8cea\u4e3b\u7fa9\uff08\u524d\u63b2\u62d9\u8457\u300e\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\u300f<span style=\"color: #333399;\">\u301042\u3011<\/span>\u53c2\u7167\uff09\u3092\u60f3\u5b9a\u3057\u305f\u6307\u6458\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u5b9f\u8cea\u4e3b\u7fa9\u306f\u3001\u305d\u306e\u5f8c\u306e\u5c55\u958b\u3092\u901a\u3058\u3066\u3001\u7a0e\u6cd5\u306e\u76ee\u7684\u8ad6\u7684\u89e3\u91c8\u30fb\u76ee\u7684\u8ad6\u7684\u4e8b\u5b9f\u8a8d\u5b9a\u3078\u3068\u305d\u306e\u300c\u59ff\u300d\u3092\u5909\u3048\u3066\u3044\u3063\u305f\u3068\u306f\u3044\u3048\u3001\u3082\u3057\u3082\u305d\u308c\u3089\u304c\u300c\u7a0e\u53ce\u306e\u78ba\u4fdd\u300d\u3068\u3044\u3046\u300c\u76ee\u7684\u300d\u3092\u57fa\u6e96\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308c\u3070\u3001\u7a0e\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u306e\u300c\u904e\u5f62\u6210\u300d\u3072\u3044\u3066\u306f\u3044\u308f\u3086\u308b\u7d4c\u6e08\u7684\u5b9f\u8cea\u4e3b\u7fa9\u3078\u306e\u300c\u5148\u7956\u8fd4\u308a\u300d\u3092\u60f9\u8d77\u3057\u3066\u3057\u307e\u3046\u304a\u305d\u308c\u304c\u3042\u308b\uff08<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u5b9f\u8cea\u4e3b\u7fa9\u3068\u306e\u76f8\u514b\u300d\uff0d\u7a0e\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u8ad6\u4e0a\u306e\u539f\u7406\u7684\u8ab2\u984c\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-303\/\" target=\"_blank\">\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u7b2c\uff16\u56de<\/a>\u3001\u524d\u63b2\u62d9\u8457\u300e\u7a0e\u6cd5\u5275\u9020\u8ad6\u300f214\uff0d224\u9801\u30fb247\uff0d248\u9801\uff3b\u521d\u51fa\u30fb2015\u5e74\uff3d\u53c2\u7167\uff09\u3002\u3064\u307e\u308a\u3001\u3082\u3057\u3082\u300c\u7a0e\u53ce\u306e\u78ba\u4fdd\u300d\u3068\u3044\u3046\u300c\u76ee\u7684\u300d\u3092\u57fa\u6e96\u3068\u3057\u3066\u7a0e\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u304c\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u306a\u3089\u3070\u3001\u300c\u6700\u3082\u591a\u304f\u306e\u7a0e\u53ce\u3092\u3082\u305f\u3089\u3059\u3088\u3046\u306a\u89e3\u91c8\uff3b\u9069\u7528\uff3d\u304c\u3042\u3089\u3086\u308b\u5834\u5408\u306b\u6b63\u3057\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3067\u3042\u308d\u3046\u300d\uff08<em>Moris Lehner<\/em>, Wirtschaftliche Betrachtungsweise und Besteuerung nach der wirtschaftlichen Leistungsf\u00e4higkeit, Zur M\u00f6glichkeit einer teleologishen Auslegung der Fiskalzwecknormen, in: Joachim Lang\uff08Hrsg.\uff09, Die Steuerrechtsordnung in der Diskussion, Festschrift f\u00fcr Klaus Tipke zum 70. Geburtstag, K\u00f6ln 1995, 237, 240.\uff09\u304b\u3089\u3001\u305d\u306e\u3088\u3046\u306a\u610f\u5473\u3067\u306e\u76ee\u7684\u8ad6\u7684\u89e3\u91c8\u30fb\u76ee\u7684\u8ad6\u7684\u4e8b\u5b9f\u8a8d\u5b9a\u306f\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u304c\u7981\u6b62\u3059\u308b\u300c\u6063\u610f\u7684\u8ab2\u7a0e\u300d\u306e\u5371\u967a\u3092\u5b55\u3093\u3067\u3044\u308b\u3068\u3044\u3048\u308b\u306e\u3067\u3042\u308b\uff08\u300c\u666e\u904d\u6761\u9805\u300d\u3059\u306a\u308f\u3061\u4e00\u822c\u6761\u9805\u306b\u304a\u3051\u308b\u300c\u6063\u610f\u306e\u5371\u967a\u300d\u306b\u3064\u3044\u3066\u306f\u540c\u524d\u8005<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c30\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u79df\u7a0e\u56de\u907f\u3068\u306e\u76f8\u514b\u3068\u8abf\u548c\u300d\uff0d\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u898f\u5b9a\u306e\u985e\u578b\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-360\/\" target=\"_blank\">\u7b2c30\u56de<\/a><strong>\u2162<\/strong>\u3001\u540c\u5f8c\u8005281\uff0d284\u9801\uff3b\u521d\u51fa\u30fb2017\u5e74\uff3d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u524d\u8a18\u24d1\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63a1\u7528\u3059\u308b\u524d\u8a18<strong>\uff13<\/strong>\uff08\u306e\u5f8c\u534a\uff09\u306e\u898b\u89e3\u3082\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u4e00\u65b9\u306e\u300c\u5074\u9762\u300d\u3068\u3057\u3066\u300c\u7a0e\u53ce\u306e\u78ba\u4fdd\u300d\u3092\u8aac\u3044\u3066\u3044\u308b\u4ee5\u4e0a\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u304c\u7981\u6b62\u3059\u308b\u300c\u6063\u610f\u7684\u8ab2\u7a0e\u300d\u3092\u5bb9\u8a8d\u3059\u308b\u3082\u306e\u3067\u306a\u3044\u3053\u3068\u306f\u660e\u3089\u304b\u3067\u3042\u308b\u304c\u3001\u524d\u8a18\u24d1\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u304b\u3089\u96e2\u308c\u3066\u3044\u304f\u3068\u3001\u300c\u6063\u610f\u7684\u8ab2\u7a0e\u300d\u306e\u5371\u967a\u304c\u9ad8\u307e\u3063\u3066\u304f\u308b\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001\u300c\u7a0e\u53ce\u306e\u78ba\u4fdd\u300d\u306e\u8981\u8acb\u306b\u306f\u3001\u5fc5\u305a\u3001\u524d\u8a18\u24d0\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u3063\u3066\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u300c\u76ee\u7684\u300d\u3092\u7406\u89e3\u3057\u3001\u305d\u306e\u3088\u3046\u306b\u7406\u89e3\u3055\u308c\u305f\u300c\u76ee\u7684\u300d\u306b\u3088\u3063\u3066\u3001\u53b3\u683c\u306b\u67a0\u3092\u5d4c\u3081\u3066\u304a\u304f\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u53b3\u683c\u306a\u67a0\u306e\u5b58\u5728\u3092\u524d\u63d0\u306b\u3057\u3066\u521d\u3081\u3066\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u300c\u76ee\u7684\u300d\u3092\u3001\u305d\u306e\u300c\u4f53\u7cfb\u7684\u69cb\u9020\u300d\uff08<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u7684\u300c\u8aad\u307f\u7269\u300d\u306e\u9023\u8f09\u3092\u59cb\u3081\u308b\u306b\u5f53\u305f\u3063\u3066\u300d\uff0d\u56fd\u7a0e\u901a\u5247\u6cd5\u5236\u5b9a\u306e\u8da3\u65e8\u3068\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u300c\u69cb\u9020\u300d\u306e\u610f\u7fa9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-153\/\" target=\"_blank\">\u524d\u56de<\/a><strong>\uff13<\/strong>\u53c2\u7167\uff09\u306b\u57fa\u3065\u304d\u9069\u6b63\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308d\u3046\u3002\u3068\u3044\u3046\u306e\u3082\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u300c\u4f53\u7cfb\u7684\u69cb\u9020\u300d\u306f\u3001<strong>\u79df\u7a0e\u5b9f\u4f53\u6cd5\u3068\u79df\u7a0e\u624b\u7d9a\u6cd5\u3068\u306e\u76ee\u7684\u5f93\u5c5e\u7684\u95a2\u4fc2<\/strong>\u306b\u57fa\u790e\u3092\u7f6e\u304f\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u95a2\u4fc2\u306f<strong>\u76ee\u7684\u3068\u624b\u6bb5\u3068\u306e\u76f8\u4e92\u62d8\u675f\u30fb\u76f8\u4e92\u5236\u7d04\u306e\u95a2\u4fc2<\/strong>\u3067\u3082\u3042\u308b\u305f\u3081\u3001\u300c\u7a0e\u53ce\u306e\u78ba\u4fdd\u300d\u3068\u3044\u3046\u79df\u7a0e\u5b9f\u4f53\u6cd5\u306e\u76ee\u7684\u306f\u3001\u305d\u306e\u76ee\u7684\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306e\u624b\u6bb5\u3067\u3042\u308b\u79df\u7a0e\u624b\u7d9a\u6cd5\u56fa\u6709\u306e\u8ad6\u7406\u306b\u3088\u308b\u62d8\u675f\u30fb\u5236\u7d04\u3092\u53d7\u3051\u308b\u304b\u3089\u3067\u3042\u308b\u3002\u306a\u304a\u3001\u79df\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u306e\u5b9f\u73fe\u3082\u79df\u7a0e\u5b9f\u4f53\u6cd5\u306e\u76ee\u7684\u3067\u3042\u308b\u304c\u3001\u7a0e\u53ce\u306e\u78ba\u4fdd\u3068\u79df\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u306e\u5b9f\u73fe\u3068\u306f\u5bfe\u6982\u5ff5\u3067\u3042\u308a\u3044\u308f\u3070\u300c\u30b3\u30a4\u30f3\u306e\u88cf\u8868\u300d\u3092\u306a\u3059\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u306b\u306f\u6ce8\u610f\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3042\u308b\uff08\u524d\u63b2\u62d9\u8457\u300e\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\u300f<span style=\"color: #333399;\">\u301018\u3011<\/span>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306a\u610f\u5473\u3067\u3001\u6b21\u306e\u898b\u89e3\uff08\u4e2d\u5ddd\u30fb\u6e05\u6c38\u7de8\u30fb\u524d\u63b2\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\uff2425\uff5e30\u9801\uff3b\u4e2d\u5ddd\u57f7\u7b46\uff3d\u3002\u4e0b\u7dda\u7b46\u8005\uff09\u306f\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u300c\u89e3\u91c8\u53ca\u3073\u904b\u7528\u306e\u6307\u91dd\u300d\u306e\u7406\u89e3\u3068\u3057\u3066\u59a5\u5f53\u3067\u3042\u308b\u3002<\/p>\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=\"text-indent: 15px; margin-bottom: 3px;\">\u3053\u306e\u6cd5\u5f8b\u306e\u89e3\u91c8\u304a\u3088\u3073\u9069\u7528\u306e\u6307\u91dd\u306a\u3044\u3057\u57fa\u6e96\u3092\u6c42\u3081\u308b\u306a\u3089\u3070\u3001\uff65\uff65\uff65\uff65\uff65\uff65\uff3b\u524d\u8ff0\u3057\u305f\u3001\u7a0e\u6cd5\u306e\u76ee\u7684\u306e\uff3d\u6c11\u4e3b\u4e3b\u7fa9\u7684\u7406\u89e3\u306b\u3088\u308b\u3053\u306e\u6cd5\u5f8b\u306e\u76ee\u7684\u305d\u306e\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3059\u306a\u308f\u3061\u3001<span style=\"border-bottom: solid 2px #000000;\">\u56fd\u7a0e\u306b\u3064\u3044\u3066\u306e\u57fa\u672c\u7684\u306a\u4e8b\u9805\u304a\u3088\u3073\u3053\u308c\u306b\u95a2\u9023\u3059\u308b\u4e8b\u9805\u306b\u304a\u3044\u3066\u3001\u56fd\u6c11\u306e\u8ca1\u7523\u6a29\u3092\u4fdd\u969c\u3059\u308b\u3053\u3068\u304c\u3001\u3053\u306e\u6cd5\u5f8b\u306e\u89e3\u91c8\u304a\u3088\u3073\u9069\u7528\u306e\u6307\u91dd\u306a\u3044\u3057\u57fa\u6e96\u306a\u306e\u3067\u3042\u308b\u3002<\/span><\/p>\n<\/div>\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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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\u901a\u5247\u6cd5\uff11\u6761\u306f\u3001\u540c\u6cd5\u306e\u300c\u76ee\u7684\u300d\u3092\u5b9a\u3081\u308b\u898f\u5b9a\uff08\u4ee5\u4e0b\u300c\u76ee\u7684\u898f\u5b9a\u300d\u3068\u3044\u3046\uff09\u3067\u3042\u308b\u3002\u56fd\u7a0e\u5fb4\u53ce\u6cd5\uff11\u6761\u3084\u300c\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff11\u6761\u3082\u540c\u69d8\u306b\u76ee\u7684\u898f\u5b9a\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":[342,366],"backnumber":[2164],"series":[733],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-15 13:23:59","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/253576"}],"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=253576"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/253576\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=253576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=253576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=253576"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=253576"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=253576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}