{"id":263184,"date":"2023-10-26T10:16:17","date_gmt":"2023-10-26T01:16:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263184"},"modified":"2023-10-25T17:44:53","modified_gmt":"2023-10-25T08:44:53","slug":"international-article-224","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-224\/","title":{"rendered":"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c28\u56de\u3011\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u4e8b\u4ef6\uff08\u6771\u88c1\u5e7320.7.2\uff09\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee439\u6761\u306e12\u7b2c\uff18\u9805\u3001OECD\u30ec\u30dd\u30fc\u30c8\uff08Report on the Attribution of Profits to Permanent Establishments\uff09Part III\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\u7b2c28\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u4e8b\u4ef6\uff08\u6771\u88c1\u5e7320.7.2\uff09\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee439\u6761\u306e12\u7b2c\uff18\u9805\u3001OECD\u30ec\u30dd\u30fc\u30c8\uff08Report on the Attribution of Profits to Permanent Establishments\uff09Part III\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5927\u962a\u82b8\u8853\u5927\u5b66\u6559\u6388\u30fb\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb<br \/>\n<strong>\u539f\u3000\u5149\u4ee3<\/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\u7b2c27\u56de\u3011\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u4e8b\u4ef6\uff08\u6771\u88c1\u5e7320.7.2\uff09\uff08\u305d\u306e\uff11\uff09\u300d\uff5e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee439\u6761\u306e12\u7b2c\uff18\u9805\u3001OECD\u30ec\u30dd\u30fc\u30c8\uff08Report on the Attribution of Profits to Permanent Establishments\uff09Part III\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-223\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u672c\u4ef6\u306e\u6982\u8981\uff08\u56f3\uff09\u3009<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u672c\u4ef6\u6982\u8981<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e89\u70b9<\/strong><\/h4>\n<p>\u672c\u4ef6\u306e\u4e89\u70b9\u306f\u3001\uff08\uff11\uff09\u672c\u4ef6\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u95a2\u4fc2\u8005\u9593\u306e\u5229\u76ca\u914d\u5206\u3068\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u6cd5\u3001\uff08\uff12\uff09\u6b8b\u4f59\u5229\u76ca\u306e\u5206\u5272\u8981\u56e0\u53ca\u3073\u305d\u306e\u5408\u7406\u6027\u3067\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\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u66f8\uff08\u4f0a\u85e4\u525b\u5fd7\u30fb\u6c34\u5cf6\u6df3\uff09\u3001179\u9801<\/span><\/p>\n<p><!--more--><\/p>\n<p>\u8acb\u6c42\u4eba\u306f\u672c\u4ef6\u53d6\u5f15\u696d\u52d9\u306e\u3046\u3061\u3001\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u696d\u52d9\u3001\u30bb\u30fc\u30eb\u30b9\u30fb\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3068\u305d\u306e\u95a2\u9023\u696d\u52d9\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u03b1\u793e\u3068\u306e\u9593\u3067\u5bfe\u4fa1\u3092\u5f97\u3066\u5f79\u52d9\u63d0\u4f9b\u3092\u884c\u3063\u3066\u3044\u305f\u3002\u306a\u304a\u3001\u30a2\u30b8\u30a2\u95a2\u9023\u682a\u5168\u4f53\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u7d71\u62ec\u696d\u52d9\u306b\u95a2\u3057\u3066\u306f\u3001\u8acb\u6c42\u4eba\u3067\u306f\u306a\u304f\u03b1\u793e\u53ca\u3073\u03b2\u793e\u304c\u884c\u3063\u3066\u3044\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b11\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\u203b11\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u66f8\uff08\u4f0a\u85e4\u525b\u5fd7\u30fb\u6c34\u5cf6\u6df3\uff09\u3001177\u9801<\/span><\/p>\n<p>\u539f\u51e6\u5206\u5e81\u304c\u554f\u984c\u3068\u3057\u305f\u306e\u306f\u3001\u8acb\u6c42\u4eba\u304c\u03b1\u793e\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u5bfe\u4fa1\u304c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3068\u3044\u3048\u308b\u304b\u3068\u3044\u3046\u70b9\u3067\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b12\uff09<\/span>\u3002\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u300c\u5229\u76ca\u5206\u5272\u6cd5\u3068\u540c\u7b49\u306e\u65b9\u6cd5\u300d\u3068\u3057\u3066\u3001\u53d6\u5f15\u306e\u640d\u76ca\u304b\u3089\u5404\u5f53\u4e8b\u8005\u306e\u8cbb\u7528\u306e\u984d\u7b49\u3092\u63a7\u9664\u3057\u305f\u5f8c\u306e\u6b8b\u4f59\u5229\u76ca\u3092\u5404\u5f53\u4e8b\u8005\u306e\u5bc4\u4e0e\u5ea6\u306b\u5fdc\u3058\u3066\u5206\u5272\u3059\u308b\u3053\u3068\u3067\u4e89\u3044\u306f\u306a\u304b\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u03b1\u793e\u304c\u63d0\u4f9b\u3057\u305f\u8cc7\u672c\u306b\u3064\u3044\u3066\u306e\u5bfe\u4fa1\u306b\u3064\u304d\u3001\u539f\u51e6\u5206\u5e81\u306f\u8cc7\u672c\u6a5f\u80fd\u306b\u5bfe\u3059\u308b\u5229\u76ca\u914d\u5206\u3092\u8a8d\u3081\u306a\u304b\u3063\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b13\uff09<\/span>\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\u203b12\uff09<\/span>\u3000\u5357\u7e41\u6a39\u300c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u4eca\u3092\u6349\u3048\u308b\uff08\u7b2c\uff11\u56de\uff09\uff0d\u6cd5\u4ee4\u3068\u8fd1\u5e74\u306e\u4e8b\u4f8b\u306b\u898b\u308b\u6307\u91dd\u300d\u7a0e\u52d9\u5f18\u583159\u5dfb\uff14\u53f7\u300193\u9801<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b13\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b12\uff09<\/span>\u66f8\u300193\u9801<\/span><\/p>\n<p>\u539f\u51e6\u5206\u5e81\u306f\u3001\u672c\u4ef6\u4e8b\u696d\u306f\u91d1\u878d\u4ef2\u4ecb\u6a5f\u80fd\u3092\u679c\u305f\u3059\u3053\u3068\u3067\u624b\u6570\u6599\u306e\u7372\u5f97\u3092\u76ee\u6307\u3059\u3082\u306e\u3067\u30ea\u30b9\u30af\u306f\u307b\u307c\u7121\u3044\u3068\u3057\u3001\u307e\u305f\u3001\u305f\u3068\u3048\u30ea\u30b9\u30af\u306e\u3042\u308b\u53d6\u5f15\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3068\u3057\u3066\u3082\u3001\u8cc7\u672c\u306e\u6a5f\u80fd\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001\u6b8b\u4f59\u5229\u76ca\u306e\u5206\u5272\u8981\u56e0\u306f\u30c8\u30ec\u30fc\u30c0\u30fc\u4eba\u4ef6\u8cbb\u306e\u307f\u3067\u3042\u308b\u3068\u3057\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b14\uff09<\/span>\u3002\u4e00\u65b9\u3001\u8acb\u6c42\u4eba\u306f\u3001\u9867\u5ba2\u5229\u76ca\u306e\u305f\u3081\u3067\u306a\u304f\u81ea\u5df1\u53d6\u5f15\u306e\u5360\u3081\u308b\u5272\u5408\u304c\u591a\u3044\u3053\u3068\u3092\u7406\u7531\u306b\u3001\u672c\u4ef6\u4e8b\u696d\u306f\u5e02\u5834\u30ea\u30b9\u30af\u306e\u3042\u308b\u4e8b\u696d\u3067\u3042\u308b\u3068\u53cd\u8ad6\u3057\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b15\uff09<\/span>\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\u203b14\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u66f8\uff08\u4f0a\u85e4\u525b\u5fd7\u30fb\u6c34\u5cf6\u6df3\uff09\u3001181\u9801<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b15\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u66f8\uff08\u4f0a\u85e4\u525b\u5fd7\u30fb\u6c34\u5cf6\u6df3\uff09\u3001181\u9801<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff12\uff09<\/span>\u3000\u672c\u4ef6\u4e8b\u696d\u306f\u3001\u91d1\u878d\u5546\u54c1\u306e\u53d6\u5f15\u3092\u901a\u3058\u3066\u5e02\u5834\u30ea\u30b9\u30af\u3092\u5f15\u304d\u53d7\u3051\u3001\u91d1\u878d\u6280\u8853\u3092\u99c6\u4f7f\u3057\u3066\u30ea\u30b9\u30af\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u4e8b\u696d\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff13\uff09<\/span>\u3000\u5e02\u5834\u30ea\u30b9\u30af\u306e\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306f\u3001\u30c8\u30ec\u30fc\u30c0\u30fc\u306b\u3088\u308b\u672c\u4ef6\u91d1\u878d\u5546\u54c1\u306e\u58f2\u8cb7\u7b49\u3092\u901a\u3058\u3066\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u5404\u30c8\u30ec\u30fc\u30c0\u30fc\u306f\u305d\u308c\u305e\u308c\u306b\u8a31\u5bb9\u3055\u308c\u305f\u30ea\u30b9\u30af\u306e\u7bc4\u56f2\u5185\u3067\u81ea\u5df1\u88c1\u91cf\u306b\u3088\u308a\u53d6\u5f15\u3092\u884c\u3044\u5229\u76ca\u306e\u7372\u5f97\u3092\u76ee\u6307\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff14\uff09<\/span>\u3000\u30c8\u30ec\u30fc\u30c0\u30fc\u306e\u5831\u916c\u304c\u7372\u5f97\u5229\u76ca\u306b\u6bd4\u4f8b\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u304b\u3089\u3001\u30c8\u30ec\u30fc\u30c0\u30fc\u4eba\u4ef6\u8cbb\u3092\u6b8b\u4f59\u5229\u76ca\u91d1\u984d\u306e\u5206\u5272\u8981\u56e0\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee439\u6761\u306e12\u7b2c\uff18\u9805\u306e\u898f\u5b9a\u306b\u7167\u3089\u3057\u3066\u76f8\u5f53\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u3055\u3089\u306b\u5be9\u5224\u6240\u306f\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u3092\u884c\u3046\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5f15\u304d\u53d7\u3051\u308b\u30ea\u30b9\u30af\u306e\u6027\u8cea\u53ca\u3073\u898f\u6a21\u306b\u5fdc\u3058\u3066\u8cc7\u672c\uff08\u898f\u5236\u8cc7\u672c\uff09\u3092\u7a4d\u3080\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5f53\u8a72\u8cc7\u672c\u306e\u898f\u6a21\u3067\u5f15\u304d\u53d7\u3051\u3066\u3044\u308b\u30ea\u30b9\u30af\u306e\u91cf\u3092\u63a8\u6e2c\u3067\u304d\u308b\u3068\u3057\u3066\u3001\u898f\u5236\u8cc7\u672c\u3092\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\u306e\u984d\uff08\u898f\u5236\u8cc7\u672c\u306b\u4fc2\u308b\u652f\u6255\u5229\u5b50\u76f8\u5f53\u984d\uff09\u3092\u5206\u5272\u8981\u56e0\u306b\u542b\u3081\u3001\u8ab2\u7a0e\u51e6\u5206\u306e\u4e00\u90e8\u3092\u53d6\u308a\u6d88\u3057\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b18\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\u203b18\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b12\uff09<\/span>\u66f8\u300193\u9801<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u7d50\u8a9e<\/strong><\/h4>\n<p>\u5be9\u5224\u6240\u88c1\u6c7a\u306b\u3088\u308a\u8ab2\u7a0e\u51e6\u5206\u306e\u4e00\u90e8\u304c\u53d6\u308a\u6d88\u3055\u308c\u3001\u672c\u4ef6\u3067\u306f\u8acb\u6c42\u4eba\u306b\u6709\u5229\u306a\u7d50\u679c\u3068\u306a\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u539f\u51e6\u5206\u5e81\u306e\u4e3b\u5f35\u306b\u3042\u3063\u305f\u300c\u30c8\u30ec\u30fc\u30c0\u30fc\u306e\u4eba\u4ef6\u8cbb\u300d\u306f\u3001\u56fd\u5916\u95a2\u9023\u8005\u9593\u306e\u5229\u76ca\u5206\u5272\u306b\u4fc2\u308b\u91cd\u8981\u306a\u30d5\u30a1\u30af\u30bf\u30fc\u3067\u3042\u308b\u3002\u91d1\u878d\u306b\u4fc2\u308b\u9ad8\u5ea6\u306a\u5c02\u9580\u77e5\u8b58\u3068\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3068\u3057\u3066\u306e\u52d8\u3092\u99c6\u4f7f\u3057\u3066\u663c\u591c\u53d6\u5f15\u3092\u884c\u3046\u30c8\u30ec\u30fc\u30c0\u30fc\u306e\u50cd\u304d\u306f\u3001\u30ea\u30b9\u30af\u3092\u5f15\u304d\u53d7\u3051\u308b\u91d1\u878d\u53d6\u5f15\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u306e\u4e2d\u6838\u3068\u306a\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u672c\u4ef6\u3067\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u696d\u52d9\uff08\u30c8\u30ec\u30fc\u30c0\u30fc\u306e\u4eba\u4ef6\u8cbb\uff09\u304c\u5229\u76ca\u7372\u5f97\u306e\u5206\u5272\u8981\u56e0\u3068\u8a8d\u5b9a\u3055\u308c\u305f\u3053\u3068\u306f\u5f53\u7136\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u4ed6\u65b9\u3001\u30c8\u30ec\u30fc\u30c0\u30fc\u304c\u305d\u306e\u529b\u3092\u767a\u63ee\u3059\u308b\u306b\u306f\u3001\u53d6\u5f15\u696d\u52d9\u306e\u524d\u63d0\u3068\u3057\u3066\u5f7c\uff08\u53c8\u306f\u5f7c\u5973\uff09\u304c\u81ea\u7531\u306b\u52d5\u304b\u305b\u308b\u8cc7\u91d1\u304c\u4f9b\u7d66\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u5f7c\u3089\u304c\u5c5e\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u306e\u30ea\u30b9\u30af\u5f15\u53d7\u3051\u304c\u78ba\u5b9f\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u539f\u8cc7\u3068\u306a\u308b\u8cc7\u672c\u306e\u5b89\u5b9a\u3057\u305f\u4f9b\u7d66\u304c\u306a\u3051\u308c\u3070\u305d\u3082\u305d\u3082\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u696d\u52d9\u306f\u884c\u3044\u5f97\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u91d1\u878d\u5f53\u5c40\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u898f\u5236\u8cc7\u672c\u306b\u304b\u304b\u308b\u5229\u5b50\u76f8\u5f53\u984d\uff08\u898f\u5236\u8cc7\u672c\u3092\u7528\u610f\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\uff09\u3092\u6b8b\u4f59\u5229\u76ca\u306e\u5206\u5272\u8981\u56e0\u3068\u3059\u308b\u3053\u3068\u306b\u306f\u5408\u7406\u6027\u304c\u3042\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 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>\u672c\u4ef6\u306e\u4e89\u70b9\u306f\u3001\uff08\uff11\uff09\u672c\u4ef6\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u95a2\u4fc2\u8005\u9593\u306e\u5229\u76ca\u914d\u5206\u3068\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u6cd5\u3001\uff08\uff12\uff09\u6b8b\u4f59\u5229\u76ca\u306e\u5206\u5272\u8981\u56e0\u53ca\u3073\u305d\u306e\u5408\u7406\u6027\u3067\u3042\u308b\uff08\u203b10\uff09\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":[666,538,163],"backnumber":[2259],"series":[2188],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 22:37:32","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263184"}],"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=263184"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263184\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=263184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=263184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=263184"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=263184"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=263184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}