{"id":260727,"date":"2023-01-19T10:20:12","date_gmt":"2023-01-19T01:20:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260727"},"modified":"2023-01-18T13:19:32","modified_gmt":"2023-01-18T04:19:32","slug":"general-rule-article-177","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-177\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c111\u56de\u3011\u300c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3051\u308b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c111\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3051\u308b<br \/>\n\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306b\u95a2\u3057\u3066\u306f\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u306b\u3064\u3044\u3066\u7336\u4e88\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u305f\u304c\u3001<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/20221223taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u3067\u306f\u3055\u3089\u306b\u4e00\u6b69\u9032\u3093\u3067\u3001\u65b0\u305f\u306a\u7336\u4e88\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3068\u3068\u3082\u306b\u3001\u4ed6\u8005\u304b\u3089\u53d7\u9818\u3057\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u306e\u540c\u4e00\u6027\u304c\u78ba\u4fdd\u3055\u308c\u305f\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u3092\u63a8\u9032\u3059\u308b\u89b3\u70b9\u304b\u3089\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u306e\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u308b\u306a\u3069\u3001\u3055\u3089\u306b\u5b9f\u52d9\u306b\u914d\u616e\u3057\u305f\u6539\u6b63\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u30fb\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u306b\u3064\u3044\u3066\u3082\u3001\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c\u306a\u3069\u5236\u5ea6\u5229\u7528\u4fc3\u9032\u306b\u5411\u3051\u305f\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25cb\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831<\/strong><\/h4>\n<p>\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u5f93\u524d\u3001\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u51fa\u529b\u66f8\u9762\u7b49\u306e\u4fdd\u5b58\u3092\u3082\u3063\u3066\u3001\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u63aa\u7f6e\u304c\u5ec3\u6b62\u3055\u308c\u305f\u304c\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u8981\u4ef6\u3078\u306e\u5bfe\u5fdc\u304c\u56f0\u96e3\u306a\u4e8b\u696d\u8005\u306e\u5b9f\u60c5\u306b\u914d\u610f\u3057\u3001\u305d\u306e\u51fa\u529b\u66f8\u9762\u7b49\u306e\u4fdd\u5b58\u63aa\u7f6e\u306e\u5ec3\u6b62\u3092\u4e8b\u5b9f\u4e0a\u5ef6\u9577\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\uff08\u5ba5\u6055\u63aa\u7f6e\uff09\u304c\u8b1b\u3058\u3089\u308c\u3066\u3044\u305f\u3068\u3053\u308d\u3067\u3042\u308b\uff08\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u307e\u3067\uff09\u3002<\/p>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u4e0a\u8a18\u306e\u5ba5\u6055\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u306e\u9069\u7528\u671f\u9650\u3092\u3082\u3063\u3066\u5ec3\u6b62\u3057\u305f\u4e0a\u3067\u3001\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u304d\u3001\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u4fdd\u5b58\u8981\u4ef6\u306b\u5f93\u3063\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u5730\u7b49\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u304c\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u3001\u304b\u3064\u3001\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u53ca\u3073\u51fa\u529b\u66f8\u9762\u306e\u63d0\u793a\u30fb\u63d0\u51fa\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4fdd\u5b58\u8981\u4ef6\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u65b0\u305f\u306a\u7336\u4e88\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u308b\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u672c\u6765\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u8981\u4ef6\u306b\u5f93\u3063\u305f\u4fdd\u5b58\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u305f\u3081\u3001\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u5f93\u524d\u3001\u5b9f\u52d9\u4e0a\u306e\u96e3\u70b9\u3068\u3057\u3066\u6307\u6458\u3055\u308c\u3066\u3044\u305f\u691c\u7d22\u8981\u4ef6\u306e\u7de9\u548c\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u5bfe\u8c61\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u8cea\u554f\u691c\u67fb\u6a29\u306b\u57fa\u3065\u304f\u96fb\u78c1\u7684\u8a18\u9332\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u691c\u7d22\u8981\u4ef6\u306e\u3059\u3079\u3066\u304c\u4e0d\u8981\u3068\u306a\u308b\u3002<\/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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u5224\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u4fdd\u5b58\u7fa9\u52d9\u8005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u96fb\u78c1\u7684\u8a18\u9332\u306e\u51fa\u529b\u66f8\u9762\uff08\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u3067\u51fa\u529b\u3055\u308c\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u305d\u306e\u4ed6\u306e\u65e5\u4ed8\u53ca\u3073\u53d6\u5f15\u5148\u3054\u3068\u306b\u6574\u7406\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308b\uff09\u306e\u63d0\u793a\u30fb\u63d0\u51fa\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u4fdd\u5b58\u7fa9\u52d9\u8005<\/p>\n<\/div>\n<p>\u3053\u306e\u307b\u304b\u3001\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u8005\u7b49\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u8981\u4ef6\u3082\u5ec3\u6b62\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25cb\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f<\/strong><\/h4>\n<p>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u95a2\u3057\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u3068\u3057\u3066\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3001\u4fee\u6b63\u7533\u544a\u7b49\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7533\u544a\u6240\u5f97\u7a0e\u53ca\u3073\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u7bc4\u56f2\u304c\u3001\u9650\u5b9a\u5217\u6319\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u3053\u306e\u6539\u6b63\u306f\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u56fd\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u5e33\u7c3f\u306f\u6b21\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/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:#b22222;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u3000\u4ed5\u8a33\u5e33<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u3000\u7dcf\u52d8\u5b9a\u5143\u5e33<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span>\u3000\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u9805\u306e\u8a18\u8f09\u306b\u4fc2\u308b<span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u53ca\u3073<span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u4ee5\u5916\u306e\u5e33\u7c3f\uff08\u7533\u544a\u6240\u5f97\u7a0e\u306e\u5834\u5408\u306f<span style=\"color: #cd853f;\">\u2463<\/span>\u306b\u4fc2\u308b\u5e33\u7c3f\u3092\u9664\u304f\uff09<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #cd853f;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u624b\u5f62\uff08\u878d\u901a\u624b\u5f62\u3092\u9664\u304f\uff09\u4e0a\u306e\u50b5\u6a29\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u58f2\u639b\u91d1\u305d\u306e\u4ed6\u50b5\u6a29\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08\u5f53\u5ea7\u9810\u91d1\u306e\u51fa\u5165\u91d1\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u9664\u304f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u8cb7\u639b\u91d1\u305d\u306e\u4ed6\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\uff08\u5546\u54c1\u3067\u3042\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2464<\/span>\u3000\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2465<\/span>\u3000\u7e70\u5ef6\u8cc7\u7523\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2466<\/span>\u3000\u58f2\u4e0a\u305d\u306e\u4ed6\u53ce\u5165\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2467<\/span>\u3000\u4ed5\u5165\u308c\u305d\u306e\u4ed6\u7d4c\u8cbb\u53c8\u306f\u8cbb\u7528\uff08\u6cd5\u4eba\u7a0e\u306e\u5834\u5408\u306f\u8cc3\u91d1\u3001\u7d66\u6599\u624b\u5f53\u3001\u6cd5\u5b9a\u798f\u5229\u8cbb\u53ca\u3073\u539a\u751f\u8cbb\u3092\u9664\u304f\uff09\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<\/div>\n<\/div>\n<p><span style=\"color: #b22222;\">\uff08\uff11\uff09\uff08\uff12\uff09<\/span>\u304c\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u5f53\u7136\u306e\u3053\u3068\u3068\u3057\u3066\u3001<span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span>\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u76f4\u7d50\u3059\u308b\u4e8b\u9805\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u308f\u304b\u308b\u3002\u7279\u306b<span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span><span style=\"color: #cd853f;\">\u2467<\/span>\u306e\u304b\u3063\u3053\u66f8\u304d\u3067\u3001\u7d4c\u7406\u30b7\u30b9\u30c6\u30e0\u3068\u306f\u5225\u7cfb\u7d71\u3067\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u8cc3\u91d1\u53f0\u5e33\u7b49\u304c\u9664\u5916\u3055\u308c\u305f\u70b9\u3082\u3001\u5b9f\u52d9\u4e0a\u6ce8\u76ee\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25cb\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/strong><\/h4>\n<p>\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u306e\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u308b\u3002\u3053\u306e\u6539\u6b63\u306f\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u4fdd\u5b58\u3055\u308c\u308b\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\uff13\u70b9\u3067\u3042\u308b\u3002<br \/>\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\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u3063\u305f\u969b\u306e\u89e3\u50cf\u5ea6\u30fb\u968e\u8abf\u30fb\u5927\u304d\u3055\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u4fdd\u5b58\u8981\u4ef6\u306e\u5ec3\u6b62<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u5165\u529b\u8005\u7b49\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u8981\u4ef6\u306e\u5ec3\u6b62<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u8a18\u9332\u4e8b\u9805\u3068\u3001\u95a2\u9023\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u8a18\u9332\u4e8b\u9805\u3068\u306e\u9593\u306e\u76f8\u4e92\u95a2\u9023\u6027\u78ba\u4fdd\u304c\u6c42\u3081\u3089\u308c\u308b\u66f8\u985e\u306e\u7bc4\u56f2\u306e\u9650\u5b9a\uff08\u5951\u7d04\u66f8\u3001\u9818\u53ce\u66f8\u3001\u8acb\u6c42\u66f8\u7b49\u306e\u91cd\u8981\u66f8\u985e\u306e\u307f\uff09<\/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>\u300c\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/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>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306b\u95a2\u3057\u3066\u306f\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u306b\u3064\u3044\u3066\u7336\u4e88\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u305f\u304c\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3055\u3089\u306b\u4e00\u6b69\u9032\u3093\u3067\u3001\u65b0\u305f\u306a\u7336\u4e88\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3068\u3068\u3082\u306b\u3001\u4ed6\u8005\u304b\u3089\u53d7\u9818\u3057\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u306e\u540c\u4e00\u6027\u304c\u78ba\u4fdd\u3055\u308c\u305f\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u3092\u63a8\u9032\u3059\u308b\u89b3\u70b9\u304b\u3089\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u306e\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u308b\u306a\u3069\u3001\u3055\u3089\u306b\u5b9f\u52d9\u306b\u914d\u616e\u3057\u305f\u6539\u6b63\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\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":[511,726,628],"backnumber":[2206],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 01:54:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260727"}],"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=260727"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260727\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260727"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260727"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}