{"id":25384,"date":"2013-09-26T10:13:30","date_gmt":"2013-09-26T01:13:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=25384"},"modified":"2014-02-07T18:28:11","modified_gmt":"2014-02-07T09:28:11","slug":"tax-article-44","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-44\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301019\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e\uff15\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301019\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e\uff15\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u81ea\u7531\u304c\u4e18\u7523\u80fd\u77ed\u671f\u5927\u5b66\u5c02\u4efb\u8b1b\u5e2b<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 11px;\">\uff08\u524d\u56de\u306f<\/span><a style=\"font-size: 11px;\" title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301018\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e\uff14\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-41\/\" target=\"_blank\">\u3053\u3061\u3089<\/a><span style=\"font-size: 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underline;\">\u63a8\u5b9a\u3059\u308b<\/span><\/span>\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u7b2c\uff12\u9805\u306b\u300c\u63a8\u5b9a\u3059\u308b\u300d\u3068\u3042\u308b\u304c\u3001\u305d\u308c\u306f\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u7a0e\u52d9\u7f72\u9577\u7b49\u304c\u90f5\u4fbf\u53c8\u306f\u4fe1\u66f8\u4fbf\u306b\u3088\u3063\u3066\u66f8\u985e\u3092\u767a\u9001\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u5230\u9054\u3059\u3079\u304d\u3067\u3042\u3063\u305f\u6642\u306b\u9001\u9054\u304c\u3042\u3063\u305f\u3001\u3059\u306a\u308f\u3061\u90f5\u4fbf\u7269\u304c\u5c4a\u3044\u305f\u3082\u306e\u3068\u3057\u3066\u63a8\u5b9a\u3055\u308c\u308b\u3002<!--more--><\/p>\n<p>\u3057\u304b\u3057\u3001\u7279\u5225\u306e\u4e8b\u60c5\u304c\u3042\u3063\u3066\u5c4a\u3044\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u3001\u53cd\u8a3c\u3092\u6319\u3052\u3066\u3053\u308c\u3092\u5426\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u901a\u5e38\u5230\u9054\u3059\u3079\u304d\u3067\u3042\u3063\u305f\u6642\u306b\u9001\u9054\u304c\u306a\u304b\u3063\u305f\u3001\u3059\u306a\u308f\u3061\u5c4a\u3044\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u4e3b\u5f35\u3067\u304d\u308b\u3002<\/p>\n<p>\u6b21\u306b\u3001\u8a9e\u5c3e\u304c\u300c\u3057\u3066\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u300c\u63a8\u5b9a\u3057\u3066\u300d\u306e\u4f8b\u3068\u3057\u3066\u3001\u6240\u5f97\u7a0e\u6cd5158\u6761\u3092\u6319\u3052\u308b\u3002<\/p>\n<div 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style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">\u63a8\u5b9a\u3057\u3066<\/span><\/span>\u3001\u66f4\u6b63\u53c8\u306f\u6c7a\u5b9a\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u6761\u6587\u524d\u6bb5\u306e\u8aac\u660e\u306f\u7701\u304f\u304c\u3001\u3053\u306e\u524d\u6bb5\u306e\u5185\u5bb9\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u306f\u5404\u4e8b\u696d\u6240\u306e\u4e3b\u5bb0\u8005\u304c\u5404\u4e8b\u696d\u6240\u304b\u3089\u751f\u305a\u308b\u53ce\u76ca\u306e\u4eab\u53d7\u8005\u3068\u63a8\u5b9a\u3057\u3066\u3001\u66f4\u6b63\u53c8\u306f\u6c7a\u5b9a\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u4e3b\u5bb0\u8005\u306e\u5074\u3067\u53cd\u8a3c\u3092\u6319\u3052\u3066\u3053\u308c\u3092\u5426\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u53ce\u76ca\u3092\u4eab\u53d7\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u4e3b\u5f35\u3067\u304d\u308b\u3002<\/p>\n<h4>\u2461\u3000\u307f\u306a\u3059<\/h4>\n<p>\u672c\u6765\u6027\u8cea\u306e\u7570\u306a\u308b\u3082\u306e\u3092\u3001\u4e00\u5b9a\u306e\u6cd5\u5f8b\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u6cd5\u4ee4\u306e\u5b9a\u3081\u306b\u3088\u308a\u540c\u69d8\u306e\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u304a\u3046\u3068\u3059\u308b\u3068\u304d\u306b\u7528\u3044\u3089\u308c\u308b\u6cd5\u4ee4\u7528\u8a9e\u3067\u3042\u308b\u3002\u3053\u306e\u70b9\u306b\u304a\u3044\u3066\u3001\u53cd\u8a3c\u306b\u3088\u308a\u5426\u5b9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u300c\u63a8\u5b9a\u3059\u308b\u300d\u3068\u306f\u7570\u306a\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u300c\u307f\u306a\u3059\u300d\u306e\u5834\u5408\u306b\u306f\u3001\u6cd5\u4ee4\u4e0a\u78ba\u5b9a\u7684\u306b\u3001\u305d\u306e\u300c\u307f\u306a\u3059\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u53cd\u8a3c\u306b\u3088\u3063\u3066\u3053\u308c\u3092\u5426\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u306a\u304a\u3053\u308c\u306f\u3001\u300c\u64ec\u5236\u7684\u306b\u305d\u306e\u3088\u3046\u306b\u6271\u3046\u300d\u3068\u3044\u3046\u8da3\u65e8\u3067\u3042\u3063\u3066\u3001\u672c\u6765\u306f\u305d\u306e\u300c\u307f\u306a\u3059\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u306f\u6027\u8cea\u304c\u7570\u306a\u308b\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u6240\u5f97\u7a0e\u6cd5\u7b2c150\u6761\u3092\u4f8b\u3068\u3057\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/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 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c150\u6761\u3000\u7b2c143\u6761\uff08\u9752\u8272\u7533\u544a\uff09\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5c45\u4f4f\u8005\u306b\u3064\u304d\u6b21\u306e\u5404\u53f7\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u5b9f\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u5f53\u8a72\u5404\u53f7\u306b\u63b2\u3052\u308b\u5e74\u307e\u3067\u3055\u304b\u306e\u307c\u3063\u3066\u3001\u305d\u306e\u627f\u8a8d\u3092\u53d6\u308a\u6d88\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u53d6\u6d88\u3057\u304c\u3042\u3063\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u5c45\u4f4f\u8005\u306e\u5f53\u8a72\u5e74\u5206\u4ee5\u5f8c\u306e\u5404\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306b\u3064\u304d\u63d0\u51fa\u3057\u305f\u305d\u306e\u627f\u8a8d\u306b\u4fc2\u308b<span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">\u9752\u8272\u7533\u544a\u66f8\u306f\u3001\u9752\u8272\u7533\u544a\u66f8\u4ee5\u5916\u306e\u7533\u544a\u66f8\u3068\u307f\u306a\u3059<\/span><\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00\uff5e\u4e09\u3000\uff08\u7565\uff09<\/p>\n<\/div>\n<p>\u3053\u306e150\u6761\u306e\u5404\u53f7\u306b\u306f\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u4e8b\u7531\u304c\u5217\u6319\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u305d\u308c\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u63d0\u51fa\u3057\u305f\u9752\u8272\u7533\u544a\u66f8\u306f\u3001\u6cd5\u4ee4\u4e0a\u78ba\u5b9a\u7684\u306b\u3001\u9752\u8272\u7533\u544a\u66f8\u4ee5\u5916\u306e\u7533\u544a\u66f8\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4>\u2462\u3000\u3068\u3059\u308b<\/h4>\n<p>\u3053\u308c\u306f<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301018\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e\uff14\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-41\/\" target=\"_blank\">\u524d\u56de<\/a>\u300c\u3082\u306e\u3068\u3059\u308b\u300d\u306e\u306a\u304b\u3067\u8aac\u660e\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u3053\u3053\u3067\u518d\u5ea6\u8aac\u660e\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u3053\u3067\u53d6\u308a\u4e0a\u3052\u308b\u300c\u3068\u3059\u308b\u300d\u306f\u3001\u300c\u5236\u5ea6\u3068\u3057\u3066\u305d\u306e\u3088\u3046\u306b\u6c7a\u3081\u308b\u300d\u3068\u3044\u3046\u610f\u7fa9\u306e\u4e2d\u3067\u3001\u4e0a\u8a18\u300c\u307f\u306a\u3059\u300d\u3068\u540c\u69d8\u3001\u6cd5\u4ee4\u4e0a\u78ba\u5b9a\u7684\u306b\u3001\u305d\u306e\u300c\u3068\u3059\u308b\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u7528\u4f8b\u306e\u3082\u306e\u306b\u9650\u5b9a\u3057\u3066\u8aac\u660e\u3059\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u300c\u307f\u306a\u3059\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u3001\u300c\u64ec\u5236\u7684\u306b\u305d\u306e\u3088\u3046\u306b\u6271\u3046\u300d\u3068\u3044\u3046\u8da3\u65e8\u3067\u3042\u308b\u306e\u3068\u5236\u5ea6\u7684\u306b\u305d\u306e\u3088\u3046\u306b\u6c7a\u3081\u308b\u3068\u3044\u3046\u5834\u5408\u306b\u300c\u3068\u3059\u308b\u300d\u3068\u8868\u73fe\u3059\u308b\u306e\u3068\u306f\u5927\u304d\u304f\u7570\u306a\u308b\u3002\u3059\u306a\u308f\u3061\u300c\u3068\u3059\u308b\u300d\u306f\u3001\u672c\u6765\u305d\u306e\u3088\u3046\u306b\u6271\u3063\u3066\u304a\u304b\u3057\u304f\u306a\u3044\u6027\u8cea\u3092\u3082\u3063\u3066\u3044\u308b\u306e\u3067\u300c\u5236\u5ea6\u3068\u3057\u3066\u305d\u306e\u3088\u3046\u306b\u6c7a\u3081\u308b\u300d\u3068\u3044\u3046\u5834\u5408\u306b\u7528\u3044\u308b\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff16\u6761\u306e\uff13\u306e\u5404\u53f7\u306e\u898f\u5b9a\u306e\u306a\u304b\u306b\u306f\u3001\u3053\u306e\u300c\u307f\u306a\u3059\u300d\u3068\u300c\u3068\u3059\u308b\u300d\u304c\u3042\u308b\u3002<\/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 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u53d7\u8a17\u6cd5\u4eba\u7b49\u306b\u95a2\u3059\u308b\u3053\u306e\u6cd5\u5f8b\u306e\u9069\u7528\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff16\u6761\u306e\uff13\u3000\u53d7\u8a17\u6cd5\u4eba\uff08\u7565\uff09\u53c8\u306f\u6cd5\u4eba\u8ab2\u7a0e\u4fe1\u8a17\u306e\u59d4\u8a17\u8005\u82e5\u3057\u304f\u306f\u53d7\u76ca\u8005\u306b\u3064\u3044\u3066\u3053\u306e\u6cd5\u5f8b\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306b\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00\u3000\u6cd5\u4eba\u8ab2\u7a0e\u4fe1\u8a17\u306e\u4fe1\u8a17\u3055\u308c\u305f\u55b6\u696d\u6240\u3001\u4e8b\u52d9\u6240\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e\uff08\u6b21\u53f7\u306b\u304a\u3044\u3066\u300c\u55b6\u696d\u6240\u300d\u3068\u3044\u3046\u3002\uff09\u304c\u56fd\u5185\u306b\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u6cd5\u4eba\u8ab2\u7a0e\u4fe1\u8a17\u306b\u4fc2\u308b\u53d7\u8a17\u6cd5\u4eba\u306f\u3001\u5185\u56fd\u6cd5\u4eba<span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">\u3068\u3059\u308b<\/span><\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e8c\u3000\u6cd5\u4eba\u8ab2\u7a0e\u4fe1\u8a17\u306e\u4fe1\u8a17\u3055\u308c\u305f\u55b6\u696d\u6240\u304c\u56fd\u5185\u306b\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u6cd5\u4eba\u8ab2\u7a0e\u4fe1\u8a17\u306b\u4fc2\u308b\u53d7\u8a17\u6cd5\u4eba\u306f\u3001\u5916\u56fd\u6cd5\u4eba<span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">\u3068\u3059\u308b<\/span><\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e09\u3000\u53d7\u8a17\u6cd5\u4eba\uff08\u4f1a\u793e\u3067\u306a\u3044\u3082\u306e\u306b\u9650\u308b\u3002\uff09\u306f\u3001\u4f1a\u793e<span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">\u3068\u307f\u306a\u3059<\/span><\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u56db\uff5e\u516b\u3000\uff08\u7565\uff09<\/p>\n<\/div>\n<p>\u3053\u306e\uff11\u53f7\u53ca\u3073\uff12\u53f7\u306e\u5834\u5408\u306f\u3001\u672c\u6765\u7684\u306b\u5185\u56fd\u6cd5\u4eba\uff08\uff11\u53f7\uff09\u53c8\u306f\u5916\u56fd\u6cd5\u4eba\uff08\uff12\u53f7\uff09\u3068\u3057\u3066\u6271\u3063\u3066\u304a\u304b\u3057\u304f\u306a\u3044\u6027\u8cea\u3092\u3082\u3063\u3066\u3044\u308b\u306e\u3067\u300c\u5236\u5ea6\u3068\u3057\u3066\u305d\u306e\u3088\u3046\u306b\u6c7a\u3081\u308b\u300d\u3068\u3044\u3046\u8da3\u65e8\u3067\u7528\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\uff11\u53f7\u306b\u3064\u3044\u3066\u898b\u308c\u3070\u3001\u6cd5\u4eba\u8ab2\u7a0e\u4fe1\u8a17\u306e\u4fe1\u8a17\u3055\u308c\u305f\u55b6\u696d\u6240\u304c\u56fd\u5185\u306b\u3042\u308b\u5834\u5408\u306e\u5f53\u8a72\u53d7\u8a17\u6cd5\u4eba\u306f\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u304b\u5426\u304b\u3092\u554f\u308f\u305a\u5185\u56fd\u6cd5\u4eba\u3068\u3057\u3066\u6271\u3046\u65e8\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\uff13\u53f7\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u4f1a\u793e\u3068\u307f\u306a\u3059\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306f\u3001\u53d7\u8a17\u6cd5\u4eba\u306e\u306a\u304b\u3067\u3082\u300c\u4f1a\u793e\u3067\u306a\u3044\u3082\u306e\u306b\u9650\u308b\u300d\u3068\u898f\u5b9a\u3055\u308c\u3001\u3042\u304f\u307e\u3067\u3082\u4f1a\u793e\u3067\u306a\u3044\u3082\u306e\u3092\u4f1a\u793e\u3068\u3057\u3066\u6271\u3046\u8da3\u65e8\u3067\u300c\u307f\u306a\u3059\u300d\u3092\u7528\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u300c\u307f\u306a\u3059\u300d\u306f\u672c\u6765\u3001\u305d\u306e\u300c\u307f\u306a\u3059\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u306f\u6027\u8cea\u304c\u7570\u306a\u308b\u3082\u306e\u3092\u64ec\u5236\u7684\u306b\u305d\u306e\u3088\u3046\u306b\u6271\u3046\u5834\u5408\u306b\u7528\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\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        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\/>\n\u3059\u306a\u308f\u3061\u3001\u300c\u63a8\u5b9a\u3059\u308b\u300d\u3068\u3044\u3046\u306e\u306f\u6cd5\u5f8b\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u4e00\u5fdc\u6c7a\u3081\u308b\u3060\u3051\u3067\u3042\u308b\u306e\u3067\u3001\u672c\u5f53\u306e\u4e8b\u5b9f\u304c\u305d\u308c\u3068\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u53cd\u8a3c\u3092\u6319\u3052\u3066\u3053\u308c\u3092\u5426\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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":[177,167,181,290],"tags":[163,366],"backnumber":[1712],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 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