{"id":261461,"date":"2023-04-06T10:17:20","date_gmt":"2023-04-06T01:17:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261461"},"modified":"2023-04-05T19:07:31","modified_gmt":"2023-04-05T10:07:31","slug":"international-article-202","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-202\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c29\u56de\u3011\u300c\u79df\u7a0e\u6761\u7d04\u306e\u914d\u5f53\u6240\u5f97\u6761\u9805\u306e\u6587\u8a00\u306b\u4fc2\u308b\u89e3\u91c8\u624b\u6cd5\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #006400;\">\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009<\/span><\/strong><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u56fd\u969b\u7a0e\u52d9<span style=\"color: #333399;\">\uff31<\/span>\uff06<span style=\"color: #800000;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c29\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u79df\u7a0e\u6761\u7d04\u306e\u914d\u5f53\u6240\u5f97\u6761\u9805\u306e\u6587\u8a00\u306b\u4fc2\u308b\u89e3\u91c8\u624b\u6cd5\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u971e\u3000\u6674\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3014\uff31\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n\u79df\u7a0e\u6761\u7d04\u306f\u82f1\u6587\u304c\u6b63\u5f0f\u306e\u3082\u306e\u3068\u601d\u308f\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u6587\u8a00\u306e\u89e3\u91c8\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3063\u305f\u3089\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\uff21\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n\u79df\u7a0e\u6761\u7d04\u306e\u6587\u8108\u306b\u5f93\u3063\u3066\u3001\u65e5\u672c\u306e\u6cd5\u4ee4\u306b\u304a\u3051\u308b\u5f53\u8a72\u7528\u8a9e\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u653f\u5e9c\u8a33\u6587\u3092\u53c2\u7167\u3057\u3064\u3064\u691c\u8a0e\u3057\u3001\u6b21\u3044\u3067\u3001\u30a6\u30a3\u30fc\u30f3\u6761\u7d0431\u6761\uff11\u9805\u306b\u3044\u3046\u300c\u8da3\u65e8\u53ca\u3073\u76ee\u7684\u306b\u7167\u3089\u3057\u3066\u4e0e\u3048\u3089\u308c\u308b\u7528\u8a9e\u306e\u901a\u5e38\u306e\u610f\u5473\u300d\u306b\u3064\u3044\u3066\u3082\u3001\u6b63\u6587\u3067\u3042\u308b\u82f1\u6587\u306b\u57fa\u3065\u304d\u691c\u8a0e\u3059\u308b\u3068\u3044\u3046\u89e3\u91c8\u624b\u6cd5\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf\u3014\u89e3\u8aac\u3015\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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#333399;\">\uff08\uff49\uff09<\/span>\u89aa\u5b50\u9593\u914d\u5f53\u306e\u5834\u5408\uff08\u53d7\u76ca\u8005\u304c\u914d\u5f53\u652f\u6255\u6cd5\u4eba\u306e\u8cc7\u672c\u306e25\uff05\u3092\u76f4\u63a5\u4fdd\u6709\u3059\u308b\u5834\u5408\uff09\u3092\uff15\uff05\u3001<span style=\"color: #333399;\">\uff08\u2171\uff09<\/span>\u305d\u306e\u4ed6\u306e\u5834\u5408\u309215\uff05\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u3089\u306e\u7a0e\u7387\u306f\u3001\u6761\u7d04\u7de0\u7d04\u56fd\u306e\u56fd\u5185\u6cd5\u306b\u304b\u304b\u308f\u3089\u305a\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u9650\u5ea6\u7a0e\u7387\u3068\u547c\u3070\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\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\u203b\uff11\uff09<\/span>\u3000\u306a\u304a\u3001\u5404\u56fd\u56fd\u5185\u6cd5\u304c\u9650\u5ea6\u7a0e\u7387\u3088\u308a\u4f4e\u3044\u5834\u5408\u306f\u3001\u5f53\u7136\u3001\u5f53\u8a72\u4f4e\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3042\u308a\u3001\u79df\u7a0e\u6761\u7d04\u306b\u3088\u3063\u3066\u3001\uff08\u56fd\u5185\u6cd5\u3092\u8d85\u3048\u3066\uff09\u9650\u5ea6\u7a0e\u7387\u307e\u3067\u79df\u7a0e\u3092\u8ab2\u3057\u3066\u3088\u3044\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u306a\u3044\u3002<\/span><\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u914d\u5f53\u306b\u9650\u3089\u305a\u3001\u5229\u5b50\u30fb\u4f7f\u7528\u6599\u3068\u3044\u3063\u305f\u6295\u8cc7\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3082\u3001\u9650\u5ea6\u7a0e\u7387\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u6295\u8cc7\u6240\u5f97\u306b\u4fc2\u308b\u6e90\u6cc9\u7a0e\u306f\u3001\u5fc5\u8981\u7d4c\u8cbb\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u30b0\u30ed\u30b9\u306e\u6240\u5f97\u306b\u5bfe\u3057\u8ab2\u305b\u3089\u308c\u308b\u305f\u3081\u3001\u53d7\u53d6\u5074\u306e\u5c45\u4f4f\u5730\u56fd\u3067\u4e8c\u91cd\u8ab2\u7a0e\u306b\u306a\u308b\u90e8\u5206\u304c\u751f\u3058\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u79df\u7a0e\u6761\u7d04\u304c\u9650\u5ea6\u7a0e\u7387\u3092\u5b9a\u3081\u3001\u6e90\u6cc9\u7a0e\u7387\u306e\u4e0a\u9650\u3092\u5b9a\u3081\u308b\u3053\u3068\u3067\u3001\u56fd\u969b\u6295\u8cc7\u306b\u5bfe\u3059\u308b\u963b\u5bb3\u8981\u56e0\u3092\u9664\u53bb\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\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\u203b\uff12\uff09<\/span>\u3000\u5897\u4e95\u826f\u5553\u30fb\u5bae\u5d0e\u88d5\u5b50\u300e\u56fd\u969b\u79df\u7a0e\u6cd5\uff3b\u7b2c\uff14\u7248\uff3d\u300f\uff08\u6771\u4eac\u5927\u5b66\u51fa\u7248\u4f1a\u30fb2019\u5e74\uff0943\u9801\u53c2\u7167\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u5897\u4e95\uff1d\u5bae\u5d0e\u30fb\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>32\u9801<\/span><\/p>\n<p>\u4ed6\u65b9\u3001\u6211\u304c\u56fd\u306f\u30a6\u30a3\u30fc\u30f3\u6761\u7d04\u6cd5\u6761\u7d04\u3092\u6279\u51c6\u3057\u3066\u304a\u308a\u3001\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u306b\u3064\u3044\u3066\u3082\u3001\u5f53\u8a72\u6761\u7d04\u6cd5\u6761\u7d04\u306e\u300c\u7b2c\uff13\u7bc0\u3000\u6761\u7d04\u306e\u89e3\u91c8\u300d\u306e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u4ee5\u4e0b\u306b\u305d\u306e\u4e2d\u5fc3\u3068\u306a\u308b31\u6761\u53ca\u307332\u6761\u3092\u63b2\u3052\u3066\u304a\u304f\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u7a3f<a title=\"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c23\u56de\u3011\u300cOECD\u30e2\u30c7\u30eb\u6761\u7d04\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u306f\u3001\u79df\u7a0e\u6761\u7d04\u3092\u89e3\u91c8\u3059\u308b\u305f\u3081\u306e\u898f\u7bc4\u3068\u306a\u308b\u304b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-179\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c23\u56de\u3011<\/a>\u3067\u53d6\u308a\u4e0a\u3052\u305fOECD\u30e2\u30c7\u30eb\u6761\u7d04\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u306f\u3001\u6761\u7d04\u6cd5\u6761\u7d0432\u6761\u306b\u3044\u3046\u300c\u89e3\u91c8\u306e\u88dc\u8db3\u7684\u306a\u624b\u6bb5\u300d\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5f53\u4e8b\u8005\u306e\u4e3b\u5f35<\/strong><\/h4>\n<p>\u5f53\u8a72\u682a\u5f0f\u4fdd\u6709\u671f\u9593\u8981\u4ef6\u5145\u8db3\u6027\u306b\u3064\u3044\u3066\uff38\u306f\u3001\u672c\u4ef6\u5206\u5272\u306b\u4fc2\u308b\u300c\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u300d\u306f\u5e73\u621026\uff082014\uff09\u5e7410\u670831\u65e5\u3067\u3042\u308a\u3001\u540c\u65e5\u306e\uff16\u30f6\u6708\u4ee5\u4e0a\u524d\u3067\u3042\u308b\u540c\u5e74\uff14\u670829\u65e5\u304b\u3089\u540c\u5e7410\u670831\u65e5\u307e\u3067\u672c\u4ef6\u5b50\u4f1a\u793e\u306e\u5168\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u672c\u4ef6\u898f\u5b9a\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u4e3b\u5f35\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3001\uff39\u306f\u3001\u300c\u672c\u4ef6\u898f\u5b9a\u306b\u304a\u3051\u308b\u300e\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300f\u3068\u3044\u3046\u6587\u8a00\uff08\u672c\u4ef6\u6587\u8a00\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u300e\u914d\u5f53\u306e\u53d7\u9818\u8005\u304c\u7279\u5b9a\u3055\u308c\u308b\u6642\u70b9\u300f\u3092\u3044\u3046\u3082\u306e\u3068\u89e3\u3059\u3079\u304d\u3067\u3042\u308a\u3001\u3053\u308c\u3068\u7570\u306a\u308b\uff38\u306e\u89e3\u91c8\u306f\u8aa4\u308a\u3067\u3042\u308b\u3002\u300d\u3068\u4e3b\u5f35\u3057\u305f\u3002\u307e\u305f\u300c\u672c\u4ef6\u5404\u307f\u306a\u3057\u914d\u5f53\u306b\u304a\u3051\u308b\u300e\u5229\u5f97\u306e\u5206\u914d\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300f\u3068\u306f\u3001\u5206\u5272\u578b\u5206\u5272\u306e\u65e5\u306e\u76f4\u524d\uff08\u524d\u65e5\uff09\u3068\u306a\u308b\u3068\u89e3\u3059\u3079\u304d\u3068\u3053\u308d\u3001\u672c\u4ef6\u5404\u5206\u5272\u306e\u52b9\u529b\u767a\u751f\u65e5\u306f\u5e73\u621026\u5e74\uff18\u6708\uff11\u65e5\u3068\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3001\u305d\u306e\u524d\u65e5\u3067\u3042\u308b\u540c\u5e74\uff17\u670831\u65e5\u3092\u6307\u3059\u3053\u3068\u306b\u306a\u308b\u3002\u305d\u3046\u3059\u308b\u3068\u3001\uff38\u304c\u672c\u4ef6\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u309225\uff05\u4ee5\u4e0a\u53d6\u5f97\u3057\u305f\u65e5\u306f\u540c\u5e74\uff14\u670829\u65e5\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u672c\u4ef6\u898f\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002\u300d\u3068\u4e3b\u5f35\u3057\u305f\u3002<\/p>\n<p>\u8981\u306f\u3001\u6761\u7d04\u306b\u3044\u3046\u300c\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u300d\u309210\u670831\u65e5\u3068\u3059\u308b\uff08\uff38\uff09\u304b\u3001\uff17\u670831\u65e5\u3068\u3059\u308b\uff08\uff39\uff09\u304b\u306e\u4e89\u3044\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u4ef6\u79df\u7a0e\u6761\u7d04\uff13\u6761\uff12\u9805\u306f\u3001\u300c\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u3088\u308b\u3053\u306e\u6761\u7d04\u306e\u9069\u7528\u4e0a\u3001\u3053\u306e\u6761\u7d04\u306b\u304a\u3044\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u306a\u3044\u7528\u8a9e\u306f\u3001\u6587\u8108\u306b\u3088\u308a\u5225\u306b\u89e3\u91c8\u3059\u3079\u304d\u5834\u5408\u3092\u9664\u304f\u307b\u304b\u3001\u3053\u306e\u6761\u7d04\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u79df\u7a0e\u306b\u95a2\u3059\u308b\u5f53\u8a72<span style=\"border-bottom: solid 1px #B22222;\">\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u6cd5\u4ee4\u306b\u304a\u3051\u308b\u5f53\u8a72\u7528\u8a9e\u306e\u610f\u7fa9\u3092\u6709\u3059\u308b<\/span>\u3082\u306e\u3068\u3059\u308b\u3002\uff08\u4e0b\u7dda\u7b46\u8005\uff09\u300d\u3068\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6771\u4eac\u5730\u88c1\u306e\u5224\u793a<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u89e3\u91c8\u624b\u6cd5\u306e\u63d0\u793a<\/h4>\n<p>\u6771\u4eac\u5730\u88c1\u306f\u307e\u305a\u3001\u300c\u672c\u4ef6\u79df\u7a0e\u6761\u7d04\u306e\u6761\u7d04\u6587\u306b\u306f\u3001\u672c\u4ef6\u6587\u8a00\uff08the end of the accounting period for which the distribution of profits takes 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u691c\u8a0e<\/strong><\/h4>\n<p>\u672c\u5224\u6c7a\u306e\u610f\u7fa9\u306f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u6587\u8108\u306b\u5f93\u3063\u3066\u3001\u65e5\u672c\u306e\u6cd5\u4ee4\u306b\u304a\u3051\u308b\u5f53\u8a72\u7528\u8a9e\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u653f\u5e9c\u8a33\u6587\u3092\u53c2\u7167\u3057\u3064\u3064\u691c\u8a0e\u3057\u3001\u6b21\u3044\u3067\u3001\u30a6\u30a3\u30fc\u30f3\u6761\u7d0431\u6761\uff11\u9805\u306b\u3044\u3046\u300c\u8da3\u65e8\u53ca\u3073\u76ee\u7684\u306b\u7167\u3089\u3057\u3066\u4e0e\u3048\u3089\u308c\u308b\u7528\u8a9e\u306e\u901a\u5e38\u306e\u610f\u5473\u300d\u306b\u3064\u3044\u3066\u3082\u3001\u6b63\u6587\u3067\u3042\u308b\u82f1\u6587\u306b\u57fa\u3065\u304d\u691c\u8a0e\u3059\u308b\u3068\u3044\u3046\u89e3\u91c8\u624b\u6cd5\u3092\u63d0\u793a\u3057\u305f\u3053\u3068\u306b\u3042\u308b<span style=\"font-size: 12px; color: 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#b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u6728\u6751\u6d69\u4e4b\u300c\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u914d\u5f53\u6240\u5f97\u6761\u9805\u306b\u304a\u3051\u308b\u4fdd\u6709\u671f\u9593\u8981\u4ef6\u306b\u4fc2\u308b\u6587\u8a00\u306e\u89e3\u91c8\u300d\u30b8\u30e5\u30ea\u30b9\u30c8No.1578\uff082022\u5e7412\u6708\uff0911\u9801\u306f\u3001\u300c\u79df\u7a0e\u6761\u7d04\u306e\u6587\u8a00\u306e\u89e3\u91c8\u304c\u6b63\u9762\u304b\u3089\u4e89\u70b9\u3068\u306a\u3063\u305f\u88c1\u5224\u4f8b\u306f\u65e5\u672c\u3067\u306f\u5c11\u306a\u304f\u3001\u672c\u5224\u6c7a\u306f\u3001\u305d\u306e\u89e3\u91c8\u65b9\u6cd5\u3092\u5177\u4f53\u7684\u306b\u793a\u3057\u305f\u4e00\u6642\u4f8b\u3068\u3057\u3066\u306e\u610f\u7fa9\u3092\u6709\u3059\u308b\u3002\uff08\u4e2d\u7565\uff09\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u89e3\u91c8\u898f\u5b9a\u3092\u300e\u6587\u8108\u300f\u306b\u53d6\u308a\u8fbc\u307f\u3001\u304b\u3064\u3001\u672c\u4ef6\u79df\u7a0e\u6761\u7d04\u306e\u3088\u3046\u306b\u82f1\u6587\u304c\u6b63\u6587\u3068\u3055\u308c\u308b\u5834\u5408\u306b\u653f\u5e9c\u8a33\u6587\u3092\u53c2\u7167\u3057\u3066\u6761\u7d04\u306e\u6587\u8a00\u3092\u89e3\u91c8\u3059\u308b\u3068\u3055\u308c\u305f\u3053\u3068\u306f\u3001\u5f93\u524d\u306e\u88c1\u5224\u4f8b\u3067\u306f\u898b\u3089\u308c\u306a\u3044\u65b0\u3057\u3044\u8996\u70b9\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u3002\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u4e0a\u8a18\u3067\u306f\u89e6\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u6761\u6587\u306e\u8da3\u65e8\u306b\u3064\u3044\u3066\u3001\u30e2\u30c7\u30eb\u6761\u7d04\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u304c\u91cd\u8981\u306a\u4f4d\u7f6e\u3092\u5360\u3081\u308b\u3053\u3068\u3082\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p>\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd540\u306e\uff14\u2460\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\uff14\u7b2c\uff11\u9805<\/p>\n<\/div>\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>\u6b21\u56de\u306f\u3001\uff16\u6708\uff11\u65e5\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u79df\u7a0e\u6761\u7d04\u306f\u82f1\u6587\u304c\u6b63\u5f0f\u306e\u3082\u306e\u3068\u601d\u308f\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u6587\u8a00\u306e\u89e3\u91c8\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3063\u305f\u3089\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n","protected":false},"author":16148,"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":[480,465,413,163],"backnumber":[2221],"series":[772],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 03:13:48","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261461"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=261461"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261461\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261461"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261461"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}