{"id":263200,"date":"2023-10-19T10:19:55","date_gmt":"2023-10-19T01:19:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263200"},"modified":"2023-11-16T14:06:57","modified_gmt":"2023-11-16T05:06:57","slug":"tax-article-518","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-518\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c28\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u6697\u53f7\u8cc7\u7523<span style=\"font-size: 18px;\">\uff08\u30c8\u30fc\u30af\u30f3\uff09<\/span><\/span>\u30fb<span style=\"color: #b22222;\">NFT<\/span><span style=\"font-size: 18px;\">\u3092\u3081\u3050\u308b<\/span>\u7a0e\u52d9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c28\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u6d0b\u5927\u5b66\u6cd5\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/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=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c27\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-517\/\" rel=\"\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c29\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-520\/\" 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<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u30a6\u3000\u300c\u2462\u6697\u53f7\u8cc7\u7523\u306e\u8b72\u6e21\u76ca\u306e\u6027\u8cea\u300d\u3068\u300c\u2463\u7d50\u8ad6\u300d<\/h4>\n<p>\u901a\u5e38\u3001\u6240\u5f97\u306f\u3001\u305d\u306e\u56fd\u306e\u6cd5\u5b9a\u901a\u8ca8\u3067\u8a08\u7b97\u3055\u308c\u3001\u7533\u544a\u3055\u308c\u308b\uff08Nick Pantaleo &amp; J. Scott Wilkie, <em>General Report,<\/em> in IFA, Foreign exchange issues in international taxation, Cahiers de droit fiscal international, VOL.94b, 29\uff082009\uff09\u53c2\u7167\uff09\u3002<\/p>\n<p>\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u6cd5\u3082\u3001\u5186\u5358\u4f4d\u3067\u6240\u5f97\u3092\u6e2c\u5b9a\u3057\u3001\u7a0e\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u304a\u308a\u3001\u5186\u3068\u3044\u3046\u901a\u8ca8\uff08\u90a6\u8ca8\uff09\u306f\u3001\u4fa1\u5024\u3092\u8a08\u308b\u7269\u5dee\u3057\u3067\u3042\u308a\u3001\u5186\u3068\u3044\u3046\u901a\u8ca8\u3067\u69cb\u6210\u3055\u308c\u308b\u73fe\u91d1\u306b\u3064\u3044\u3066\u306f\u4ed6\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u89b3\u5ff5\u3059\u308b\u3088\u3046\u306a\u5f62\u3067\u8b72\u6e21\u640d\u76ca\u3092\u89b3\u5ff5\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u3068\u3044\u3046\u898b\u89e3\u304c\u3042\u308a\u3046\u308b\uff08\u5897\u4e95\u826f\u5553\u300c\u50b5\u52d9\u514d\u9664\u76ca\u3092\u3081\u3050\u308b\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u3044\u304f\u3064\u304b\u306e\u89e3\u91c8\u554f\u984c\uff08\u4e0a\uff09\u300d\u30b8\u30e5\u30ea\u30b9\u30c81315\u53f7196\u9801\u53c2\u7167\u3002\u6240\u5f97\u7a0e\u6cd5\u304c\u91d1\u984d\u306e\u5358\u4f4d\u3092\u5186\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u7a0e\u6cd589\u6761\u306a\u3069\u53c2\u7167\uff09<!--more--><\/p>\n<p>\u307e\u305f\u3001\u73fe\u91d1\u306f\u3001\u7d4c\u6e08\u7684\u306a\u4fa1\u5024\u304c\u3042\u3063\u3066\u3001\u3042\u308b\u4eba\u304b\u3089\u4ed6\u306e\u4eba\u306b\u79fb\u8ee2\u53ef\u80fd\u3067\u3042\u308b\u304c\u3001\u8ab0\u304c\u6301\u3063\u3066\u3044\u3066\u3082\u305d\u306e\u984d\u9762\u3069\u304a\u308a\u306e\u4fa1\u5024\u304c\u3042\u308a\u3001\u5024\u4e0a\u304c\u308a\u3084\u5024\u4e0b\u304c\u308a\u3092\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u8b72\u6e21\u6240\u5f97\u3092\u767a\u751f\u3055\u305b\u308b\u8cc7\u7523\u3068\u306f\u3044\u3048\u305a\u3001\u3044\u308f\u3070\u3001\u305d\u308c\u81ea\u4f53\u304c\u4ed6\u306e\u30e2\u30ce\u3084\u5229\u76ca\u306e\u4fa1\u5024\u3092\u6e2c\u308b\u5c3a\u5ea6\u3067\u3042\u308b\u304b\u3089\u3001\u8b72\u6e21\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u8cc7\u7523\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u3068\u3044\u3046\u898b\u89e3\u3082\u3042\u308b\uff08\u4f50\u85e4\u82f1\u660e\u300e\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u6240\u5f97\u7a0e\u6cd5\u3014\u7b2c\uff13\u7248\u3015\u300f89\u9801\uff08\u5f18\u6587\u58022022\uff09\uff09\u3002<\/p>\n<p>\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3078\u306e\u62b5\u89e6\u306b\u5bfe\u3059\u308b\u914d\u616e\u306e\u5fc5\u8981\u6027\u3092\u62b1\u61d0\u3057\u3064\u3064\u3082\u3001\u5186\u3068\u3044\u3046\u901a\u8ca8\u306f\u3001\u305d\u308c\u81ea\u4f53\u304c\u4ed6\u306e\u3082\u306e\u3084\u5229\u76ca\u306e\u4fa1\u5024\u3092\u6e2c\u308b\u4fa1\u5024\u5c3a\u5ea6\u3067\u3042\u308a\u3001\u5024\u4e0a\u304c\u308a\u3084\u5024\u4e0b\u304c\u308a\u3092\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3092\u751f\u307e\u305a\u3001\u8b72\u6e21\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u8cc7\u7523\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u898b\u89e3\u306f\u4e00\u5fdc\u7406\u89e3\u3067\u304d\u308b\u3002<\/p>\n<p>\u4ed6\u65b9\u3001\u53e4\u92ad\u3084\u8a18\u5ff5\u786c\u8ca8\u306f\u3001\u666e\u901a\u306b\u6d41\u901a\u3057\u3066\u3044\u308b\u73fe\u91d1\u3068\u306f\u7570\u306a\u308a\u3001\u5024\u4e0a\u304c\u308a\u3057\u305f\u308a\u5024\u4e0b\u304c\u308a\u3057\u305f\u308a\u3059\u308b\u305f\u3081\u3001\u8b72\u6e21\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u8cc7\u7523\u306b\u5f53\u305f\u308b\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5916\u8ca8\u306b\u3064\u3044\u3066\u306f\u3001\u30c9\u30eb\u306e\u3088\u3046\u306a\u5916\u8ca8\u306f\u4ea4\u63db\u30ec\u30fc\u30c8\u306b\u3088\u308a\u3001\u5186\u3067\u4fa1\u5024\u3092\u8a08\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3057\u3001\u5186\u3067\u8868\u3057\u305f\u4fa1\u5024\u304c\u5909\u52d5\u3059\u308b\u304c\u3001\u3053\u308c\u306f\u8b72\u6e21\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u8cc7\u7523\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u3068\u3044\u3046\u898b\u89e3\u3082\u3042\u308a\u3046\u308b\u3002\u307e\u305f\u3001\u70ba\u66ff\u76f8\u5834\u306e\u5909\u52d5\u306b\u3088\u308b\u640d\u76ca\u306f\u3001\u901a\u5e38\u3001\u96d1\u6240\u5f97\u3068\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u308f\u308c\u308b\uff08\u4f50\u85e4\u30fb\u524d\u63b2\u66f889\u9801\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u90a6\u8ca8\u3082\u5916\u8ca8\u3082\u8b72\u6e21\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u8cc7\u7523\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u3042\u308a\u3046\u308b\u3068\u3057\u3066\u3082\u3001\u90a6\u8ca8\u306e\u8b72\u6e21\u304b\u3089\u306f\u6240\u5f97\u306e\u767a\u751f\u3092\u89b3\u5ff5\u3057\u306a\u3044\u3053\u3068\u53ca\u3073\u3053\u306e\u70b9\u3067\u5916\u8ca8\u306e\u5834\u5408\u3068\u76f8\u9055\u304c\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u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5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<ul>\n<li>\u70ba\u66ff\u30ec\u30fc\u30c8\u304c\u5909\u52d5\u3059\u308b\u8981\u56e0\u306f\u69d8\u3005\u3067\u3042\u308a\u3001\u304b\u304b\u308b\u7406\u8ad6\u3092\u7528\u3044\u3066\u7406\u60f3\u5024\u3084\u4e88\u6e2c\u5024\u3092\u5272\u308a\u51fa\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u9762\u306f\u3042\u308b\u3068\u3057\u3066\u3082\u3001\u7d50\u5c40\u3001\u305d\u306e\u3088\u3046\u306a\u7406\u8ad6\u304c\u73fe\u5b9f\u306e\u70ba\u66ff\u76f8\u5834\u306b\u5b8c\u5168\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u304b\u3002<\/li>\n<li>\u8907\u5408\u7684\u306a\u5909\u52d5\u8981\u56e0\u3092\u63d0\u793a\u305b\u3056\u308b\u3092\u3048\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/li>\n<li>\u8907\u6570\u306e\u4eee\u5b9a\u3084\u6761\u4ef6\u306e\u4e0b\u3067\u306e\u307f\u6210\u308a\u7acb\u3064\u7406\u8ad6\u3067\u306f\u306a\u3044\u304b\u3002<\/li>\n<li>\u500b\u5225\u306e\u5951\u7d04\u306e\u591a\u69d8\u6027\u306b\u3069\u3046\u5bfe\u5fdc\u3059\u308b\u304b\u3002<\/li>\n<li>\u77ed\u671f\u53c8\u306f\u9577\u671f\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u3044\u305a\u308c\u3092\u8aac\u660e\u3059\u308b\u306e\u304b\u3002<\/li>\n<\/ul>\n<\/div>\n\u70ba\u66ff\u5dee\u640d\u76ca\u306e\u6240\u5f97\u533a\u5206\u306b\u3064\u3044\u3066\u3001\u3042\u308b\u8ad6\u8005\u306f\u3001\u300c\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u6709\u3059\u308b\u5bb6\u8a08\u306b\u5c5e\u3059\u308b\u5916\u8ca8\u306e\u58f2\u8cb7\u306b\u3064\u3044\u3066\u306f\u8b72\u6e21\u6240\u5f97\u3068\u3059\u308b\u3053\u3068\u304c\u59a5\u5f53\u3067\u3042\u308b\u300d\u3068\u3057\u3001\u305d\u306e\u8ad6\u62e0\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u8ad6\u3058\u3066\u3044\u308b\uff08\u6b66\u7530\u660c\u8f14\u300c\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u6709\u3059\u308b\u5916\u8ca8\u306b\u3064\u3044\u3066\u306e\u8b72\u6e21\u640d\u76ca\u300d\u7a0e\u7d4c\u901a\u4fe152\u5dfb15\u53f7204\u9801\uff09\u3002<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<p style=\"margin-bottom: 3px;\">\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u7b49\u304c\u305f\u307e\u305f\u307e\u6d77\u5916\u65c5\u884c\u306e\u305f\u3081\u6240\u6709\u3057\u3066\u3044\u308b\u5916\u8ca8\u3092\u58f2\u8cb7\u3057\u305f\u3068\u304d\u306b\u306f\u305d\u306e\u640d\u76ca\u306f\u8b72\u6e21\u6240\u5f97\u3068\u89e3\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u3088\u3046\u3002\u4e00\u822c\u306b\u3053\u306e\u3088\u3046\u306a\u6240\u5f97\u306f\u96d1\u6240\u5f97\u3068\u3059\u308b\u898b\u89e3\u3082\u5b58\u3059\u308b\u3002\u3057\u304b\u3057\u3001\u4f55\u6545\u306b\u96d1\u6240\u5f97\u3068\u306a\u308b\u304b\u306e\u6839\u62e0\u306f\u660e\u3089\u304b\u3067\u306a\u3044\u3002\u3053\u306e\u8003\u3048\u65b9\u306f\u304a\u305d\u3089\u304f\u4e8b\u696d\u6240\u5f97\u3067\u3082\u306a\u304f\u3001\u8b72\u6e21\u6240\u5f97\u3068\u3082\u3044\u3048\u305a\u3001\u3055\u308c\u3070\u3068\u3044\u3063\u3066\u4e00\u6642\u6240\u5f97\u3068\u3082\u3044\u3048\u306a\u3044\u304b\u3089\u3001\u305d\u306e\u6b8b\u4f59\u306e\u6240\u5f97\u3068\u3057\u3066\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3089\u3057\u3044\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u307e\u305f\u3001\u8b72\u6e21\u6240\u5f97\u306f\u3001\u91d1\u92ad\u50b5\u6a29\u306b\u3088\u308b\u640d\u76ca\u3092\u9664\u304f\u3068\u3057\u3066\u3044\u308b\u304c\uff08\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905433\uff0d\uff11\uff09\u3001\u8b72\u6e21\u6240\u5f97\u306f\u672c\u6765\u3001\u5024\u4e0a\u308a\u7b49\u306e\u3042\u308b\u8cc7\u7523\u304c\u524d\u63d0\u3068\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u304b\u3089\u3001\u91d1\u92ad\u50b5\u6a29\u306f\u9664\u3044\u3066\u3044\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u3088\u3046\u3002\u3053\u306e\u3088\u3046\u306b\u8003\u3048\u308c\u3070\u3080\u3057\u308d<span style=\"text-decoration: 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title=\"\u65e5\u672c\u7a0e\u6cd5\u5b66\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/zeihogakkai.com\/press\/files\/581\/003-032.pdf\" target=\"_blank\" rel=\"noopener\">\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u901a\u8ca8\u3001\u6697\u53f7\u8cc7\u7523\uff09\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u306e\u8b72\u6e21\u6240\u5f97\u8a72\u5f53\u6027<\/a>\u300d\u7a0e\u6cd5\u5b66581\u53f7\uff13\u9801\u4ee5\u4e0b\u3001\u540c\u300c<a title=\"\u5343\u8449\u5546\u79d1\u5927\u5b66\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/cuc.repo.nii.ac.jp\/records\/6150\" target=\"_blank\" rel=\"noopener\">\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u5236\u3068\u6697\u53f7\u8cc7\u7523\uff08\u4eee\u60f3\u901a\u8ca8\uff09\u8ab2\u7a0e<\/a>\u300d\u5343\u8449\u5546\u5927\u8ad6\u53e258\u5dfb\uff12\u53f7141\u9801\u4ee5\u4e0b\u53c2\u7167\uff09\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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u901a\u8ca8\u30fb\u30fb\u30fb\u901a\u8ca8\u306e\u5358\u4f4d\u53ca\u3073\u8ca8\u5e63\u306e\u767a\u884c\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u65e5\u9280\u6cd5\u30fb\u30fb\u30fb\u65e5\u672c\u9280\u884c\u6cd5<br \/>\n\u4fe1\u8a17\u30fb\u30fb\u30fb\u4fe1\u8a17\u6cd5<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br 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\/>\n\u56fd\u7a0e\u5e81FAQ\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/virtual_currency_faq_03.pdf\" target=\"_blank\" rel=\"noopener\">\u6697\u53f7\u8cc7\u7523\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09\uff08\u4ee4\u548c\uff14\u5e7412\u670822\u65e5\u6539\u8a02\uff09<\/a><br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5\uff19\u2460\u4e5d\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\uff19\u6761\uff11\u9805\uff19\u53f7<\/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>\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<\/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>\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u6cd5\u3082\u3001\u5186\u5358\u4f4d\u3067\u6240\u5f97\u3092\u6e2c\u5b9a\u3057\u3001\u7a0e\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u304a\u308a\u3001\u5186\u3068\u3044\u3046\u901a\u8ca8\u306f\u3001\u4fa1\u5024\u3092\u8a08\u308b\u7269\u5dee\u3057\u3067\u3042\u308a\u3001\u5186\u3068\u3044\u3046\u901a\u8ca8\uff08\u90a6\u8ca8\uff09\u3067\u69cb\u6210\u3055\u308c\u308b\u73fe\u91d1\u306b\u3064\u3044\u3066\u306f\u4ed6\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u89b3\u5ff5\u3059\u308b\u3088\u3046\u306a\u5f62\u3067\u8b72\u6e21\u640d\u76ca\u3092\u89b3\u5ff5\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u3068\u3044\u3046\u898b\u89e3\u304c\u3042\u308a\u3046\u308b\uff08\u5897\u4e95\u826f\u5553\u300c\u50b5\u52d9\u514d\u9664\u76ca\u3092\u3081\u3050\u308b\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u3044\u304f\u3064\u304b\u306e\u89e3\u91c8\u554f\u984c\uff08\u4e0a\uff09\u300d\u30b8\u30e5\u30ea\u30b9\u30c81315\u53f7196\u9801\u53c2\u7167\u3002\u6240\u5f97\u7a0e\u6cd5\u304c\u91d1\u984d\u306e\u5358\u4f4d\u3092\u5186\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u7a0e\u6cd589\u6761\u306a\u3069\u53c2\u7167\uff09<\/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":[177,167,181,290],"tags":[511,653,161,397,519],"backnumber":[2258],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 04:27:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263200"}],"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=263200"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263200\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=263200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=263200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=263200"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=263200"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=263200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}