{"id":259956,"date":"2022-11-24T10:14:22","date_gmt":"2022-11-24T01:14:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259956"},"modified":"2024-10-24T15:50:01","modified_gmt":"2024-10-24T06:50:01","slug":"international-article-186","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-186\/","title":{"rendered":"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u5ddeLPS\u306e\u6cd5\u4eba\u8a72\u5f53\u6027\uff08\u5730\u5224\u5e7323.12.14\u3001\u9ad8\u5224\u5e7325.1.24\u3001\u6700\u5224\u5e7327.7.17\uff09\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u5dde\u6cd5201\u6761\uff08\uff42\uff09\u3001\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u9805\uff17\u53f7\u7b49\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd541\u6761\u306e\uff14\u306e\uff12\u3001\u6c11\u6cd533\u6761\u300136\u6761\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u3008\u4e00\u89d2\u587e\u3009<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u56f3\u89e3<\/span><span style=\"font-size: 20px;\">\u3067\u8aad\u307f\u89e3\u304f<\/span><span style=\"color: #800000;\">\u56fd\u969b\u79df\u7a0e\u5224\u4f8b<\/span><\/strong><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-259536\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo.png\" alt=\"\" width=\"150\" height=\"190\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo.png 590w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo-237x300.png 237w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u5ddeLPS\u306e\u6cd5\u4eba\u8a72\u5f53\u6027<br \/>\n\uff08\u5730\u5224\u5e7323.12.14\u3001\u9ad8\u5224\u5e7325.1.24\u3001\u6700\u5224\u5e7327.7.17\uff09\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u5dde\u6cd5201\u6761\uff08\uff42\uff09\u3001\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u9805\uff17\u53f7\u7b49\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd541\u6761\u306e\uff14\u306e\uff12\u3001\u6c11\u6cd533\u6761\u300136\u6761\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u91d1\u5c71\u3000\u77e5\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u5ddeLPS\u306e\u6cd5\u4eba\u8a72\u5f53\u6027\uff08\u5730\u5224\u5e7323.12.14\u3001\u9ad8\u5224\u5e7325.1.24\u3001\u6700\u5224\u5e7327.7.17\uff09\uff08\u305d\u306e\uff11\uff09\u300d\uff5e\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u5dde\u6cd5201\u6761\uff08\uff42\uff09\u3001\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u9805\uff17\u53f7\u7b49\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd541\u6761\u306e\uff14\u306e\uff12\u3001\u6c11\u6cd533\u6761\u300136\u6761\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-184\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff11\uff09\u3000\u6982\u8981<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff12\uff09\u3000\u672c\u4ef6\u306e\u30b9\u30ad\u30fc\u30e0<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff13\uff09\u3000\u4e89\u70b9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u540d\u53e4\u5c4b\u5730\u88c1\u5224\u6c7a\uff08\u5e73\u621023\u5e7412\u670814\u65e5\uff09\u306b\u3064\u3044\u3066\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff11\uff09\u3000\u6cd5\u4eba\u6cd5\u5b9a\u4e3b\u7fa9\u306b\u3064\u3044\u3066\u306e\u5730\u88c1\u306e\u5224\u793a\uff08\u6c11\u6cd5\u306e\u6cd5\u4eba\u6cd5\u5b9a\u4e3b\u7fa9\u306e\u5c0a\u91cd\uff09<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff12\uff09\u3000\u8a2d\u7acb\u6e96\u62e0\u6cd5\u306b\u3088\u308a\u6cd5\u4eba\u683c\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u306e\u5730\u88c1\u306e\u5224\u793a\uff08\u5ddeLPS\u6cd5\u306f\u672c\u4ef6LPS\u306b\u6cd5\u4eba\u683c\u3092\u4e0e\u3048\u3066\u3044\u306a\u3044\uff09<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff13\uff09\u3000\u691c\u8a0e<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6700\u9ad8\u88c1\u5224\u6c7a\uff08\u5e73\u621027\u5e74\uff17\u670817\u65e5\uff09\u306b\u3064\u3044\u3066\u306e\u691c\u8a0e<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6700\u9ad8\u88c1\u304c\u793a\u3057\u305f\u5224\u65ad\u57fa\u6e96\uff08\uff12\u6bb5\u968e\u3067\u306e\u6cd5\u4eba\u8a72\u5f53\u6027\u5224\u5b9a\uff09<\/strong><\/h4>\n<p>\u4e0a\u8a18\uff08<a title=\"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u5ddeLPS\u306e\u6cd5\u4eba\u8a72\u5f53\u6027\uff08\u5730\u5224\u5e7323.12.14\u3001\u9ad8\u5224\u5e7325.1.24\u3001\u6700\u5224\u5e7327.7.17\uff09\uff08\u305d\u306e\uff11\uff09\u300d\uff5e\u7c73\u56fd\u30c7\u30e9\u30a6\u30a7\u30a2\u5dde\u6cd5201\u6761\uff08\uff42\uff09\u3001\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u9805\uff17\u53f7\u7b49\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd541\u6761\u306e\uff14\u306e\uff12\u3001\u6c11\u6cd533\u6761\u300136\u6761\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-184\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u306e<strong>\uff12<\/strong>\u53c2\u7167\uff09\u306e\u4e0b\u7d1a\u5be9\u306e\u5224\u65ad\u306b\u5bfe\u3057\u3001\u6700\u9ad8\u88c1\u306f\u7570\u306a\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63a1\u7528\u3057\u305f\u3002\u3059\u306a\u308f\u3061\u3001\u5916\u56fd\u6cd5\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u305f\u7d44\u7e54\u4f53\u304c\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u9805\uff17\u53f7\u7b49\u306b\u5b9a\u3081\u308b\u5916\u56fd\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u5f53\u305f\u308a\u3001<span style=\"color: #cd853f;\">\u2460<\/span>\u307e\u305a\u5f53\u8a72\u7d44\u7e54\u4f53\u306b\u4fc2\u308b\u8a2d\u7acb\u6839\u62e0\u6cd5\u4ee4\u306e\u898f\u5b9a\u306e\u6587\u8a00\u3084\u6cd5\u5236\u306e\u4ed5\u7d44\u307f\u304b\u3089\u3001\u5f53\u8a72\u7d44\u7e54\u4f53\u304c\u5f53\u8a72\u5916\u56fd\u306e\u6cd5\u4ee4\u306b\u304a\u3044\u3066\u65e5\u672c\u6cd5\u4e0a\u306e\u6cd5\u4eba\u306b\u76f8\u5f53\u3059\u308b\u6cd5\u7684\u5730\u4f4d\u3092\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u53c8\u306f\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u7591\u7fa9\u306e\u306a\u3044\u7a0b\u5ea6\u306b\u660e\u767d\u3067\u3042\u308b\u304b\u5426\u304b\u3092\u691c\u8a0e\u3057\u3001\u3053\u308c\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001<span style=\"color: #cd853f;\">\u2461<\/span>\u6b21\u306b\u5f53\u8a72\u7d44\u7e54\u4f53\u304c\u6a29\u5229\u7fa9\u52d9\u306e\u5e30\u5c5e\u4e3b\u4f53\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u304b\u5426\u304b\u3092\u691c\u8a0e\u3057\u3066\u5224\u65ad\u3059\u3079\u304d\u3068\u3057\u305f\u3002<!--more--><\/p>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001<span style=\"color: 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#b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3000\u8c37\u53e3\u52e2\u6d25\u592b\u300e\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\uff08\u7b2c\uff17\u7248\uff09\u300f\u5f18\u6587\u5802\uff082021\u5e74\uff0952\u9801\u3002\u3053\u306e\u307b\u304b\u3001\u7a0e\u6cd5\u72ec\u81ea\u306e\u610f\u5473\u3092\u6301\u305f\u305b\u308b\u3079\u304d\uff08\uff1d\u7a0e\u6cd5\u306e\u72ec\u7acb\u6027\u3092\u8ffd\u6c42\uff09\u3068\u3059\u308b\u300c\u72ec\u7acb\u8aac\u300d\u3001\u76ee\u7684\u8ad6\u7684\u89e3\u91c8\u3092\u8cab\u5fb9\u3059\u308b\u300c\u76ee\u7684\u9069\u5408\u8aac\u300d\u304c\u3042\u308b\uff08\u540c\u9801\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3000\u8c37\u53e3\u524d\u63b2\u66f854\u9801\u3002<\/span><\/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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u305d\u306e\u5916\u56fd\u306e\u7d44\u7e54\u4f53\u306b\u65e5\u672c\u306e\u6cd5\u4eba\u3068\u540c\u7b49\u306e\u6cd5\u7684\u5730\u4f4d\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u304b\u5426\u304b\u304c\u7591\u7fa9\u306e\u306a\u3044\u7a0b\u5ea6\u306b\u660e\u78ba\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308a\u5224\u65ad\u3059\u308b\uff08\u7b2c\uff11\u57fa\u6e96\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u7b2c\uff11\u57fa\u6e96\u306b\u3088\u308a\u5224\u5b9a\u304c\u56f0\u96e3\u306a\u5834\u5408\u306e\u307f\u3001\u6a29\u5229\u30fb\u7fa9\u52d9\u306e\u4e3b\u4f53\u3068\u306a\u308a\u5f97\u308b\u7d44\u7e54\u4f53\u304b\u5426\u304b\u306e\u5224\u65ad\u3092\u3057\u3066\u3001\u306a\u308a\u5f97\u308b\u306e\u3067\u3042\u308c\u3070\u6cd5\u4eba\u3068\u3059\u308b\uff08\u7b2c\uff12\u57fa\u6e96\uff09\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3046\u3061\u7b2c\uff11\u57fa\u6e96\u306f\u3001\u4e00\u898b\u3059\u308b\u3068\u6cd5\u4eba\u6cd5\u5b9a\u4e3b\u7fa9\u306b\u5247\u308b\u3082\u306e\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u5916\u56fd\u306e\u7d44\u7e54\u4f53\u306b\u3064\u3044\u3066\u7b2c\uff11\u57fa\u6e96\u306b\u3088\u3063\u3066\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u7d50\u8ad6\u3092\u5f97\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u7d44\u7e54\u4f53\u304c\u5916\u56fd\u6cd5\u306b\u3088\u308a\u6cd5\u4eba\u683c\u3092\u4e0e\u3048\u3089\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u7591\u7fa9\u306e\u306a\u3044\u7a0b\u5ea6\u306b\u660e\u78ba\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u70b9\u672c\u4ef6LPS\u306e\u3088\u3046\u306a\u4e8b\u696d\u4f53\u306b\u3064\u3044\u3066\u3001\u6cd5\u4eba\u3067\u306a\u3044\u3053\u3068\u304c\u6cd5\u306b\u660e\u8a18\u3055\u308c\u306a\u3044\u9650\u308a\u3001\u3053\u308c\u3092\u7b2c\uff11\u57fa\u6e96\u306b\u3088\u308a\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u307b\u307c\u4e0d\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u6700\u9ad8\u88c1\u306f\u3001LPS\u306e\u3088\u3046\u306a\u5916\u56fd\u7d44\u7e54\u4f53\u306e\u6cd5\u4eba\u8a72\u5f53\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u8cea\u7684\u306b\u6a29\u5229\u30fb\u7fa9\u52d9\u306e\u4e3b\u4f53\u305f\u308a\u5f97\u308b\u304b\u5426\u304b\uff08\u7b2c\uff12\u57fa\u6e96\uff09\u3092\u4e3b\u8981\u306a\u5224\u65ad\u57fa\u6e96\u306b\u304a\u3044\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u6cd5\u4eba\u8a72\u5f53\u6027\u306e\u5224\u65ad\u306b\u3064\u3044\u3066\u3001\u5916\u56fd\u6cd5\u306b\u3088\u308a\u8a2d\u7acb\u3055\u308c\u308b\u4e8b\u696d\u4f53\u306b\u9650\u308a\u3001\u7d50\u5c40\u306f\u6c11\u6cd5\u306e\u6cd5\u4eba\u6cd5\u5b9a\u4e3b\u7fa9\u304b\u3089\u96e2\u308c\u3001\u5185\u56fd\u6cd5\u4eba\u3068\u306f\u7570\u306a\u308b\u5224\u65ad\u57fa\u6e96\u3092\u69cb\u7bc9\u3057\u3066\u3044\u308b\u3082\u540c\u7136\u3068\u3044\u3046\u554f\u984c\u70b9\u304c\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b10\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b10\uff09<\/span>\u3000\u5ca1\u6751\u5fe0\u751f\u300c\u5224\u6279\u300d\u30b8\u30e5\u30ea\u30b9\u30c81486\u53f7\uff082015\u5e74\uff0911\u9801\u3067\u306f\u3001\u79df\u7a0e\u6cd5\u306f\u300c\u5185\u56fd\u6cd5\u4eba\u300d\u3068\u300c\u5916\u56fd\u6cd5\u4eba\u300d\u306b\u5171\u901a\u3057\u3066\u300c\u6cd5\u4eba\u300d\u3092\u7528\u3044\u3066\u3044\u308b\u304b\u3089\u3001\u4e21\u8005\u306b\u901a\u3058\u308b\u79df\u7a0e\u6cd5\u4e0a\u306e\u300c\u6cd5\u4eba\u300d\u306e\u610f\u5473\u3092\u8ffd\u6c42\u3059\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u89b3\u70b9\u304b\u3089<\/h4>\n<p>\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\uff13\u6761\uff11\u9805\uff08\uff46\uff09\u3067\u306f\u300c\u300e\u6cd5\u4eba\u300f\u3068\u306f\u3001\u6cd5\u4eba\u683c\u3092\u6709\u3059\u308b\u56e3\u4f53\u53c8\u306f\u79df\u7a0e\u306b\u95a2\u3057\u6cd5\u4eba\u683c\u3092\u6709\u3059\u308b\u56e3\u4f53\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u56e3\u4f53\u3092\u3044\u3046\u3002\u300d\u3068\u898f\u5b9a\u3055\u308c\u308b\u306e\u307f\u3060\u304c\u3001\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u7c73\u56fd\u5074\u306e\u89e3\u91c8\u3068\u3057\u3066\u7c73\u56fd\u304c\u516c\u8868\u3057\u3066\u3044\u308bTechnical Explanation<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b11\uff09<\/span>\uff08\u6280\u8853\u7684\u8aac\u660e\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u540c\uff13\u6761\u306e\u8aac\u660e\u3068\u3057\u3066\u3001\u3053\u3053\u3067\u3044\u3046\u300c\u6cd5\u4eba\u300d\u3068\u306f\u3001\u300c\u305d\u306e\u4e8b\u696d\u4f53\u304c\u7d44\u6210\u3055\u308c\u305f\u56fd\u306b\u304a\u3044\u3066\u7a0e\u52d9\u4e0a\u6cd5\u4eba\u3068\u53d6\u308a\u6271\u308f\u308c\u308b\u4e8b\u696d\u4f53\u3092\u3044\u3046\u300d\u3068\u3044\u3046\u610f\u5473\u306e\u8a18\u8f09\u304c\u898b\u3089\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b12\uff09<\/span>\u3002\u307e\u305f\u3001OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\uff13\u6761\uff11\u9805\uff08\uff42\uff09\u306e\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u306b\u304a\u3044\u3066\u306f\u3001\u6cd5\u4eba\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u3001\u4e8b\u696d\u4f53\u306e\u5c45\u4f4f\u5730\u56fd\u3067\u6cd5\u4eba\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u3089\u306e\u3053\u3068\u304b\u3089\u3001\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3044\u3066\u3082\u3001\u5c45\u4f4f\u5730\u56fd\u3067\u3042\u308b\u7c73\u56fd\u3067\u306e\u8ab2\u7a0e\u4e0a\u6cd5\u4eba\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u4e8b\u696d\u4f53\u306e\u307f\u3092\u6cd5\u4eba\u3068\u6349\u3048\u308b\u3053\u3068\u306b\u5408\u7406\u6027\u304c\u3042\u308b\u3068\u3044\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b11\uff09<\/span>\u3000Department of the Treasury \uff082003\u5e74\uff09 \u201cTechnical Explanation of the Convention Between the Government of the United States of America and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect To Taxes on Income and on Capital Gains\u201d<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b12\uff09<\/span>\u3000\u305f\u3060\u3057\u3001\u3053\u306eTechnical Explanation\u81ea\u4f53\u306f\u7c73\u56fd\u5f53\u5c40\u304c\u4e00\u65b9\u7684\u306b\u63a1\u308b\u516c\u6a29\u89e3\u91c8\u3067\u3042\u308b\u305f\u3081\u3001\u6cd5\u6e90\u306a\u3044\u3057\u6587\u8108\u3092\u69cb\u6210\u3057\u306a\u3044\u3068\u3055\u308c\u308b\uff08\u6751\u4e95\u6b63\u300e\u5165\u9580\u56fd\u969b\u79df\u7a0e\u6cd5\u3000\u6539\u8a02\u7248\u300f\u6e05\u6587\u793e\uff082020\u5e74\uff0938\u9801\uff09\u3002<\/span><\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u7c73\u56fd\u306b\u304a\u3044\u3066\u306f\u3001\u30c1\u30a7\u30c3\u30af\u30fb\u30b6\u30fb\u30dc\u30c3\u30af\u30b9\u898f\u5247\u3092\u5b9a\u3081\u308bTreasury Regulation S301.7701-3\u306b\u3088\u308c\u3070\u3001\u672c\u4ef6\u306e\u3088\u3046\u306aLPS\u306b\u3064\u3044\u3066\u3082LLC\u306b\u3057\u3066\u3082\u3001\u539f\u5247\u30eb\u30fc\u30eb\u306f\u30d1\u30b9\u30fb\u30b9\u30eb\u30fc\u8ab2\u7a0e\u3067\u3042\u308a\u3001\u30c1\u30a7\u30c3\u30af\u30fb\u30b6\u30fb\u30dc\u30c3\u30af\u30b9\u898f\u5247\u306b\u3088\u308a\u9078\u629e\u3057\u3066\u521d\u3081\u3066\u6cd5\u4eba\u8ab2\u7a0e\u3068\u306a\u308b\u3002\u672c\u4ef6LPS\u306f\u30c1\u30a7\u30c3\u30af\u30fb\u30b6\u30fb\u30dc\u30c3\u30af\u30b9\u898f\u5247\u306b\u3088\u308a\u30d1\u30b9\u30fb\u30b9\u30eb\u30fc\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u306e\u3067\u306a\u304f\u3001\u4f55\u3082\u9078\u629e\u3057\u306a\u304b\u3063\u305f\u7d50\u679c\u3001\u30c7\u30d5\u30a9\u30eb\u30c8\u30fb\u30eb\u30fc\u30eb\u306e\u307e\u307e\u30d1\u30b9\u30fb\u30b9\u30eb\u30fc\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3064\u307e\u308a\u3001\u672c\u4ef6LPS\u306f\u3001\u524d\u6bb5\u843d\u3067\u3044\u3046\u300c\u4e8b\u696d\u4f53\u306e\u5c45\u4f4f\u5730\u56fd\u3067\u6cd5\u4eba\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u300d\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u7c73\u56fd\u79df\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u3084\u3001\u79df\u7a0e\u6761\u7d04\u306e\u59ff\u52e2\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u305d\u308c\u3068\u7570\u306a\u308b\u7acb\u5834\u3092\u3068\u3063\u305f\u672c\u4ef6\u6700\u9ad8\u88c1\u5224\u6c7a\u306f\u3001\u56fd\u969b\u8ab2\u7a0e\u95a2\u4fc2\u306e\u4e0d\u6574\u5408\u3068\u3044\u3046\u5927\u304d\u306a\u554f\u984c\u3092\u62db\u6765\u3059\u308b\u3082\u306e\u3068\u307f\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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rel=\"noopener\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3002<\/span><\/p>\n<p>\u3053\u306e\u3053\u3068\u304b\u3089\u3082\u3001\u672c\u4ef6\u8a34\u8a1f\u306b\u304a\u3051\u308b\uff39\u306e\u4e3b\u5f35\u53ca\u3073\u6700\u9ad8\u88c1\u306e\u5224\u6c7a\u306f\u3001\u500b\u5225\u306e\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306e\u5426\u8a8d\u306e\u305f\u3081\u306b\u5916\u56fd\u6cd5\u4eba\u306e\u6982\u5ff5\u3092\u62e1\u5f35\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u5916\u56fdLPS\u306e\u3088\u3046\u306a\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u4e8b\u696d\u4f53\u306e\u6cd5\u4eba\u8a72\u5f53\u6027\u306b\u3064\u3044\u3066\u3001\u304b\u3048\u3063\u3066\u56fd\u969b\u9593\u76f8\u9055\u306b\u3088\u308b\u8ab2\u7a0e\u95a2\u4fc2\u306e\u4e0d\u5b89\u5b9a\u5316\u3092\u3082\u305f\u3089\u3059\u65b9\u5411\u306b\u4f5c\u7528\u3057\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\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 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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4e0a\u8a18\uff08\u524d\u56de\u306e\uff12\u53c2\u7167\uff09\u306e\u4e0b\u7d1a\u5be9\u306e\u5224\u65ad\u306b\u5bfe\u3057\u3001\u6700\u9ad8\u88c1\u306f\u7570\u306a\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63a1\u7528\u3057\u305f\u3002\u3059\u306a\u308f\u3061\u3001\u5916\u56fd\u6cd5\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u305f\u7d44\u7e54\u4f53\u304c\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u9805\uff17\u53f7\u7b49\u306b\u5b9a\u3081\u308b\u5916\u56fd\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u5f53\u305f\u308a\u3001\u2460\u307e\u305a\u5f53\u8a72\u7d44\u7e54\u4f53\u306b\u4fc2\u308b\u8a2d\u7acb\u6839\u62e0\u6cd5\u4ee4\u306e\u898f\u5b9a\u306e\u6587\u8a00\u3084\u6cd5\u5236\u306e\u4ed5\u7d44\u307f\u304b\u3089\u3001\u5f53\u8a72\u7d44\u7e54\u4f53\u304c\u5f53\u8a72\u5916\u56fd\u306e\u6cd5\u4ee4\u306b\u304a\u3044\u3066\u65e5\u672c\u6cd5\u4e0a\u306e\u6cd5\u4eba\u306b\u76f8\u5f53\u3059\u308b\u6cd5\u7684\u5730\u4f4d\u3092\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u53c8\u306f\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u7591\u7fa9\u306e\u306a\u3044\u7a0b\u5ea6\u306b\u660e\u767d\u3067\u3042\u308b\u304b\u5426\u304b\u3092\u691c\u8a0e\u3057\u3001\u3053\u308c\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u2461\u6b21\u306b\u5f53\u8a72\u7d44\u7e54\u4f53\u304c\u6a29\u5229\u7fa9\u52d9\u306e\u5e30\u5c5e\u4e3b\u4f53\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u304b\u5426\u304b\u3092\u691c\u8a0e\u3057\u3066\u5224\u65ad\u3059\u3079\u304d\u3068\u3057\u305f\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[216,177,167,181,290],"tags":[666,465,413,354,163],"backnumber":[2197],"series":[2188],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-11 16:02:55","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259956"}],"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=259956"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259956\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=259956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=259956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=259956"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=259956"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=259956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}