{"id":261536,"date":"2023-04-13T10:18:31","date_gmt":"2023-04-13T01:18:31","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261536"},"modified":"2023-05-11T10:52:07","modified_gmt":"2023-05-11T01:52:07","slug":"orporation-article","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/orporation-article\/","title":{"rendered":"\u3008\u5fb9\u5e95\u5206\u6790\u3009\u79df\u7a0e\u56de\u907f\u4e8b\u6848\u306e\u6700\u65b0\u50be\u5411\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u682a\u5f0f\u8b72\u6e21\u640d\u3068\u53d7\u53d6\u914d\u5f53\u306e\u4e21\u5efa\u3066\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3008\u5fb9\u5e95\u5206\u6790\u3009<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u79df\u7a0e\u56de\u907f\u4e8b\u6848<span style=\"font-size: 20px;\">\u306e<\/span>\u6700\u65b0\u50be\u5411<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u682a\u5f0f\u8b72\u6e21\u640d\u3068\u53d7\u53d6\u914d\u5f53\u306e\u4e21\u5efa\u3066\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u4f50\u85e4\u3000\u4fe1\u7950<\/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=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u3008\u5fb9\u5e95\u5206\u6790\u3009\u79df\u7a0e\u56de\u907f\u4e8b\u6848\u306e\u6700\u65b0\u50be\u5411\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u9069\u683c\u5206\u793e\u578b\u5206\u5272\u306b\u3088\u308b\u640d\u5931\u306e\u4e8c\u91cd\u8a08\u4e0a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1193\/\" rel=\"\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u3008\u5fb9\u5e95\u5206\u6790\u3009\u79df\u7a0e\u56de\u907f\u4e8b\u6848\u306e\u6700\u65b0\u50be\u5411\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u4e00\u90e8\u306e\u4e8b\u696d\u306e\u8b72\u6e21\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1202\/\" rel=\"\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff19\u3000\u682a\u5f0f\u8b72\u6e21\u640d\u3068\u53d7\u53d6\u914d\u5f53\u306e\u4e21\u5efa\u3066<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u554f\u984c\u306e\u6240\u5728<\/strong><\/h4>\n<p>\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u682a\u4e3b\u7b49\u304c\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u524d\u306b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u682a\u5f0f\u8b72\u6e21\u76ca\u3092\u53d7\u53d6\u914d\u5f53\u306b\u4ed8\u3051\u66ff\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u304c\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u3092\u76ee\u7684\u306b\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8003\u3048\u308c\u3070\u3001\u305d\u306e\u7bc4\u56f2\u5185\u3067\u884c\u308f\u308c\u308b\u9650\u308a\u3001\u79df\u7a0e\u56de\u907f\u3068\u3057\u3066\u8a8d\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u3001\u682a\u5f0f\u8b72\u6e21\u640d\u3068\u53d7\u53d6\u914d\u5f53\u304c\u4e21\u5efa\u3066\u306b\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u3068\u3044\u3046\u5236\u5ea6\u8da3\u65e8\u3092\u9038\u8131\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u79df\u7a0e\u56de\u907f\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u4f59\u5730\u304c\u3042\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4e8b\u4f8b\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<!--more--><\/p>\n<h4 style=\"margin-bottom: 3px;\"><strong>\u3010\u7279\u6b8a\u306a\u30b1\u30fc\u30b9\u3011<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u524d\u63d0\u6761\u4ef6\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261537\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-1.png\" alt=\"\" width=\"550\" height=\"138\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-1.png 1117w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-1-300x75.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-1-1024x258.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-1-768x193.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-1-600x151.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p><span style=\"color: #b22222;\">\u203b<\/span>\u3000\u7d14\u8cc7\u7523\u306e\u5185\u8a33<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261538\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-2.png\" alt=\"\" width=\"271\" height=\"144\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-2.png 551w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-2-300x160.png 300w\" sizes=\"(max-width: 271px) 100vw, 271px\" \/><\/a><br \/>\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<ul>\n<li>\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u682a\u4e3b\u306f\u500b\u4eba\u682a\u4e3b\uff11\u4eba\uff08\uff30\u6c0f\uff09\u3067\u3042\u308b\uff08\u65e5\u672c\u306e\u5c45\u4f4f\u8005\uff09\u3002<\/li>\n<li>\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u793e\u540d\u306f\uff33\u793e\u3067\u3042\u308b\u3002<\/li>\n<li>\uff30\u6c0f\u306b\u304a\u3051\u308b\uff33\u793e\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u306f100\u767e\u4e07\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\uff33\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u4fa1\u984d\u306f9,000\u767e\u4e07\u5186\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\uff30\u6c0f\u304b\u3089\uff38\u793e\u306b\uff33\u793e\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u305f\u5f8c\u306b\u3001\uff38\u793e\u304b\u3089\u8cb7\u53ce\u4f1a\u793e\uff08\uff39\u793e\uff09\u306b\uff33\u793e\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u3082\u306e\u3068\u4eee\u5b9a\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u3001\uff38\u793e\u304c\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3059\u308b\u305f\u3081\u306b\u3001\u682a\u5f0f\u8b72\u6e21\u524d\u306b\uff33\u793e\u304b\u3089\uff38\u793e\u306b\u5bfe\u3057\u3066\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u884c\u3046\u3082\u306e\u3068\u4eee\u5b9a\u3059\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4ed5\u8a33\u304c\uff38\u793e\u306b\u304a\u3044\u3066\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\uff33\u793e\u682a\u5f0f\u306e\u53d6\u5f97\u3009\uff08\u5358\u4f4d\uff1a\u767e\u4e07\u5186\uff09<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261539\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-3.png\" alt=\"\" width=\"550\" height=\"55\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-3.png 1007w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-3-300x30.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-3-768x77.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/sozeikaihisaishin7-3-600x60.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-bottom: 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style=\"margin-left: 30px; text-indent: 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style=\"font-size: 12px; color: 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style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b20\uff09<\/span>\u3000heukocpa\u300c<a href=\"https:\/\/note.com\/heukocpa\/n\/n0bbc244b5bf6\" target=\"_blank\" rel=\"noopener\">\u3010\u4ee4\u548c\uff12\u5e74\u7a0e\u5236\u6539\u6b63\u3011\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u5bfe\u7b56\u7a0e\u5236\uff08\u7279\u5b9a\u652f\u914d\u914d\u5f53\u306e\u7c3f\u4fa1\u6e1b\u984d\u898f\u5b9a\uff09\u306e\u6700\u901f\u8a73\u7d30\u5206\u6790<\/a>\u300d\u3001\u5927\u52dd\u82f1\u8f14\u300c<a title=\"\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.ht-tax.or.jp\/topics\/kogaisha-haito\/\" target=\"_blank\" rel=\"noopener\">\u5b50\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u3068\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u304c\u300e\u79df\u7a0e\u56de\u907f\u300f\uff1f<\/a>\u300d\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u3001\u671d\u9577\u82f1\u6a39\u300c<a title=\"TKC\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.tkc.jp\/consolidate\/webcolumn\/023843\/\" target=\"_blank\" rel=\"noopener\">\u7b2c\uff14\u56de\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u4fee\u6b63\u3059\u308b\u79df\u7a0e\u56de\u907f\u9632\u6b62\u63aa\u7f6e\u306e\u6539\u6b63<\/a>\u300dTKC\u30b0\u30eb\u30fc\u30d7HP\u3002<\/span><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u767a\u884c\u6cd5\u4eba\u53ca\u3073\u682a\u4e3b\u7b49\u306e\u5168\u3066\u304c\u5185\u56fd\u666e\u901a\u6cd5\u4eba\u53c8\u306f\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u95a2\u4fc2\u5b50\u6cd5\u4eba\u306b\u4fc2\u308b\u898f\u5b9a\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u308b\u7406\u7531\u3068\u3057\u3066\u3001\u300c\u914d\u5f53\u6cd5\u4eba\u3001\u65e7\u682a\u4e3b\u53ca\u3073\u73fe\u682a\u4e3b\u306e\u3059\u3079\u3066\u304c\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u3001\u914d\u5f53\u6cd5\u4eba\u304c\u7a3c\u5f97\u3057\u305f\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u305f\u3046\u3048\u3067\u3001\u65e7\u682a\u4e3b\u306b\u304a\u3044\u3066\u3082\u914d\u5f53\u6cd5\u4eba\u306e\u7559\u4fdd\u5229\u76ca\u306e\u84c4\u7a4d\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306b\u5bfe\u3057\u3066\u682a\u5f0f\u8b72\u6e21\u76ca\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e73\u621013\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u307f\u306a\u3057\u914d\u5f53\u306b\u4fc2\u308b\u6539\u6b63\u306e\u7d4c\u7def\u30fb\u8003\u3048\u65b9\u7b49\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u914d\u5f53\u6cd5\u4eba\u3001\u65e7\u682a\u4e3b\u53ca\u3073\u73fe\u682a\u4e3b\u306e\u3059\u3079\u3066\u304c\u5185\u56fd\u6cd5\u4eba\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u65e7\u682a\u4e3b\u306b\u304a\u3051\u308b\u8b72\u6e21\u76ca\u8ab2\u7a0e\u3092\u73fe\u682a\u4e3b\u306b\u304a\u3051\u308b\u8b72\u6e21\u640d\u5931\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u6cd5\u4eba\u6bb5\u968e\u306e\u91cd\u8907\u8ab2\u7a0e\u3092\u6392\u9664\u3059\u308b\u305f\u3081\u306b\u3001\u73fe\u682a\u4e3b\u306b\u304a\u3051\u308b\u8b72\u6e21\u640d\u5931\u306e\u8a08\u4e0a\u3092\u8a8d\u3081\u308b\u3068\u3044\u3046\u73fe\u884c\u306e\u53d6\u6271\u3044\u306b\u306f\u3001\u4e00\u5b9a\u306e\u5408\u7406\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b21\uff09<\/span>\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\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\u203b21\uff09<\/span>\u3000\u7027\u6751\u6674\u4eba\u307b\u304b\u300c\u56fd\u969b\u8ab2\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u300d\u300e\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f482\u9801\uff08\u4ee4\u548c\uff12\u5e74\uff09\u3002<\/span><\/p>\n<p>\u3059\u306a\u308f\u3061\u3001<span style=\"color: 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#cd5c5c;\">\u2461<\/span>\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u682a\u4e3b\u7b49\u304c\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u591a\u984d\u306b\u6709\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u682a\u5f0f\u8b72\u6e21\u65b9\u5f0f\u3067\u3082\u69cb\u308f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u524d\u8ff0\u306e\u4e8b\u4f8b\u306b\u3042\u308b\u3088\u3046\u306b\u3001\u4ed6\u306e\u5185\u56fd\u6cd5\u4eba\uff08\uff38\u793e\uff09\u3092\u7d4c\u7531\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5f53\u8a72\u4ed6\u306e\u5185\u56fd\u6cd5\u4eba\u306b\u304a\u3044\u3066\u682a\u5f0f\u8b72\u6e21\u640d\u3068\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u4e21\u5efa\u3066\u3092\u884c\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u682a\u4e3b\u7b49\u306b\u304a\u3044\u3066\u682a\u5f0f\u8b72\u6e21\u76ca\u304c\u751f\u3058\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5236\u5ea6\u8da3\u65e8\u306b\u306f\u53cd\u3057\u306a\u3044\u3068\u3044\u3046\u7d50\u8ad6\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3002<\/p>\n<p>\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u3042\u308b\u3088\u3046\u306b\u3001\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u682a\u4e3b\u7b49\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u682a\u5f0f\u7b49\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63\uff08\u6cd5\u4ee4119\u306e\uff13\u2464\uff5e\u2467\uff09\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u682a\u4e3b\u7b49\u306b\u304a\u3044\u3066\u3001\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u682a\u5f0f\u8b72\u6e21\u640d\u76ca\u3092\u69cb\u6210\u3055\u305b\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u4e8c\u91cd\u8ab2\u7a0e\u304c\u751f\u3058\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u73fe\u884c\u6cd5\u4e0a\u3001\u3053\u306e\u3088\u3046\u306a\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u88ab\u8cb7\u53ce\u4f1a\u793e\uff08\uff33\u793e\uff09\u3001\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u65e2\u5b58\u682a\u4e3b\u7b49\uff08\uff30\u6c0f\uff09\u53ca\u3073\u4ed6\u306e\u5185\u56fd\u6cd5\u4eba\uff08\uff38\u793e\uff09\u306e\uff13\u8005\u3067\u7dcf\u5408\u7684\u306b\u4e8c\u91cd\u8ab2\u7a0e\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u3057\u305f\u305f\u3081\u3001\u4ed6\u306e\u5185\u56fd\u6cd5\u4eba\uff08\uff38\u793e\uff09\u3060\u3051\u3092\u307f\u308c\u3070\u3001\u682a\u5f0f\u8b72\u6e21\u640d\u3068\u53d7\u53d6\u914d\u5f53\u306e\u5275\u51fa\u306b\u3088\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u304c\u6e1b\u5c11\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u3044\u3048\u308b\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u73fe\u884c\u6cd5\u4e0a\u3001\u682a\u5f0f\u8b72\u6e21\u640d\u3068\u53d7\u53d6\u914d\u5f53\u306e\u5275\u51fa\u306b\u3088\u308a\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3053\u3068\u304c\u79df\u7a0e\u56de\u907f\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u3092\u691c\u8a0e\u3059\u308b\u3068\u3001\u305f\u3057\u304b\u306b\u3001\u4ed6\u306e\u5185\u56fd\u6cd5\u4eba\u3060\u3051\u3092\u307f\u308c\u3070\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6392\u9664\u3068\u3044\u3046\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u306e\u5236\u5ea6\u8da3\u65e8\u3092\u9038\u8131\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u308b\u304c\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u89e3\u8aac\u304c\u3042\u308b\u4ee5\u4e0a\u306f\u3001\u5236\u5ea6\u8da3\u65e8\u306b\u53cd\u3057\u3066\u3044\u308b\u3068\u307e\u3067\u306f\u3044\u3048\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u79df\u7a0e\u56de\u907f\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u7d50\u8ad6\u306b\u306a\u308b\u3002\u304a\u305d\u3089\u304f\u3001\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b0\u30eb\u30fc\u30d7\u304c\u884c\u3063\u305f\u7bc0\u7a0e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b22\uff09<\/span>\u306b\u5bfe\u3057\u3066\u3001\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u884c\u70ba\u8a08\u7b97\u306e\u5426\u8a8d\uff08\u6cd5\u6cd5132\uff09\u53c8\u306f\u5305\u62ec\u7684\u79df\u7a0e\u56de\u907f\u9632\u6b62\u898f\u5b9a\uff08\u6cd5\u6cd5132\u306e\uff12\uff09\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u7406\u7531\u3082\u3001\u305d\u306e\u3088\u3046\u306a\u80cc\u666f\u304c\u3042\u3063\u305f\u3068\u63a8\u5b9a\u3055\u308c\u308b\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\u203b22\uff09<\/span>\u3000heukocpa\u300c<a href=\"https:\/\/note.com\/heukocpa\/n\/na78ec57cd6f0\" target=\"_blank\" rel=\"noopener\">\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u306eARM\u518d\u7de8\u306b\u3088\u308b\u30bf\u30c3\u30af\u30b9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u5fb9\u5e95\u89e3\u5256<\/a>\u300d<\/span><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u73fe\u884c\u6cd5\u4e0a\u3001\u682a\u5f0f\u8b72\u6e21\u640d\u3068\u53d7\u53d6\u914d\u5f53\u306e\u5275\u51fa\u306b\u3088\u308a\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3053\u3068\u306b\u5bfe\u3057\u3066\u3001\u79df\u7a0e\u56de\u907f\u3068\u3057\u3066\u5426\u8a8d\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"color: #333399;\">\u2460<\/span>\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306e\u306a\u3044\u6cd5\u4eba\u306e\u682a\u5f0f\u7b49\u53c8\u306f<span style=\"color: #333399;\">\u2461<\/span>\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306e\u3042\u308b\u5916\u56fd\u6cd5\u4eba\u306e\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u682a\u5f0f\u8b72\u6e21\u640d\u3068\u307f\u306a\u3057\u914d\u5f53\u304c\u4e21\u5efa\u3066\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u5b58\u5728\u3057\u5f97\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b23\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: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b24\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: 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class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u4f1a\u898f\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd557\u2461\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd557\u6761\uff12\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u5fb9\u5e95\u5206\u6790\u3009\u79df\u7a0e\u56de\u907f\u4e8b\u6848\u306e\u6700\u65b0\u50be\u5411\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\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  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