{"id":263306,"date":"2023-10-26T10:20:25","date_gmt":"2023-10-26T01:20:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263306"},"modified":"2023-10-25T11:05:51","modified_gmt":"2023-10-25T02:05:51","slug":"tax-article-519","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-519\/","title":{"rendered":"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u57fa\u672c\u5224\u4f8b\u300d\u3000\u3010\u7b2c31\u56de\u3011\u300c\u79c1\u4eba\u306e\u516c\u6cd5\u884c\u70ba\u306b\u5bfe\u3059\u308b\u79c1\u6cd5\u306e\u9069\u7528\u306e\u53ef\u5426\u300d\uff0d\u5bb6\u7763\u76f8\u7d9a\u300c\u932f\u8aa4\u300d\u7533\u544a\u4e8b\u4ef6\u30fb\u6700\u5224\u662d\u548c39\u5e7410\u670822\u65e5\u6c11\u96c618\u5dfb\uff18\u53f71762\u9801\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u7a0e\u6cd5\u57fa\u672c\u5224\u4f8b<\/strong><\/span><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c31\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u79c1\u4eba\u306e\u516c\u6cd5\u884c\u70ba\u306b\u5bfe\u3059\u308b\u79c1\u6cd5\u306e\u9069\u7528\u306e\u53ef\u5426\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u5bb6\u7763\u76f8\u7d9a\u300c\u932f\u8aa4\u300d\u7533\u544a\u4e8b\u4ef6\u30fb\u6700\u5224\u662d\u548c39\u5e7410\u670822\u65e5\u6c11\u96c618\u5dfb\uff18\u53f71762\u9801\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5927\u962a\u5b66\u9662\u5927\u5b66\u6cd5\u5b66\u90e8\u6559\u6388<br \/>\n<strong>\u8c37\u53e3\u3000\u52e2\u6d25\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p><a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u57fa\u672c\u5224\u4f8b\u300d\u3000\u3010\u7b2c30\u56de\u3011\u300c\u8aa4\u9084\u4ed8\u300c\u904e\u7d0d\u91d1\u300d\u76f8\u5f53\u984d\u306e\u300c\u7d0d\u4ed8\u300d\u306b\u4fc2\u308b\u5ef6\u6ede\u7a0e\u306e\u8ce6\u8ab2\u3068\u8ab2\u7a0e\u4e0a\u306e\u8861\u5e73\u300d\uff0d\u5ef6\u6ede\u7a0e\u4e0d\u767a\u751f\u4e8b\u4ef6\u30fb\u6700\u5224\u5e73\u621026\u5e7412\u670812\u65e5\u8a1f\u670861\u5dfb\uff15\u53f71073\u9801\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-515\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u307e\u3067\u306f<strong>\u79df\u7a0e\u5b9f\u4f53\u6cd5<\/strong>\u306e\u9818\u57df\uff08\u62d9\u8457\u300e<a title=\"\u5f18\u6587\u5802\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.koubundou.co.jp\/book\/b590064.html\" target=\"_blank\" rel=\"noopener\">\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\u3014\u7b2c\uff17\u7248\u3015<\/a>\u300f\uff08\u5f18\u6587\u5802\u30fb2021\u5e74\uff09\u7b2c\uff12\u7de8\u7b2c\uff11\u7ae0\uff09\u306b\u304a\u3051\u308b\u7a0e\u6cd5\u57fa\u672c\u5224\u4f8b\u3092\uff13\u56de\u306b\u308f\u305f\u3063\u3066\u53d6\u308a\u4e0a\u3052\u691c\u8a0e\u3057\u305f\u304c\u3001\u4eca\u56de\u304b\u3089\u306f<strong>\u79df\u7a0e\u624b\u7d9a\u6cd5<\/strong>\u306e\u9818\u57df\uff08\u540c\u7de8\u7b2c\uff12\u7ae0\u4ee5\u4e0b\uff09\u306b\u304a\u3051\u308b\u7a0e\u6cd5\u57fa\u672c\u5224\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u3059\u308b\u3002<\/p>\n<p>\u79df\u7a0e\u624b\u7d9a\u6cd5\u306f\u3001\u79df\u7a0e\u5b9f\u4f53\u6cd5\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u306b\u3088\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u7acb\u3092\u524d\u63d0\u306b\u3057\u3066\u3001\u305d\u306e\u6210\u7acb\u3057\u305f\u7d0d\u7a0e\u7fa9\u52d9\uff08<strong>\u62bd\u8c61\u7684\u7d0d\u7a0e\u7fa9\u52d9<\/strong>\uff09\u306e\u5177\u4f53\u7684\u5185\u5bb9\uff08\u7a0e\u984d\u7b49\uff09\u3092\u78ba\u8a8d\u3059\u308b<strong>\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a<\/strong>\u4e26\u3073\u306b\u305d\u306e\u78ba\u5b9a\u3057\u305f\u7d0d\u7a0e\u7fa9\u52d9\uff08<strong>\u5177\u4f53\u7684\u7d0d\u7a0e\u7fa9\u52d9<\/strong>\uff09\u306e\u5c65\u884c\u306e\u305f\u3081\u306e<strong>\u79df\u7a0e\u306e\u7d0d\u4ed8\u53ca\u3073\u5fb4\u53ce<\/strong>\u306b\u95a2\u3059\u308b\u884c\u653f\u624b\u7d9a\u3092\u5b9a\u3081\u308b\u6cd5\uff08<strong>\u79df\u7a0e\u884c\u653f\u6cd5<\/strong>\uff09\u3068\u305d\u3053\u3067\u306e\u7d0d\u7a0e\u8005\u306e\u6a29\u5229\u6551\u6e08\u306b\u95a2\u3059\u308b\u6cd5\uff08<strong>\u79df\u7a0e\u4e89\u8a1f\u6cd5<\/strong>\u306a\u3044\u3057<strong>\u79df\u7a0e\u6551\u6e08\u6cd5<\/strong>\uff09\u3068\u3067\u69cb\u6210\u3055\u308c\u308b\u304c\uff08\u524d\u63b2\u62d9\u8457<span style=\"color: #333399;\">\u301086\u3011<\/span>\u53c2\u7167\uff09\u3001\u4eca\u56de\u304b\u3089\u3001\u79df\u7a0e\u884c\u653f\u6cd5\u306e\u9818\u57df\u306b\u304a\u3051\u308b\u624b\u7d9a\u306e\u6d41\u308c\u306b\u5373\u3057\u3066\u7a0e\u6cd5\u57fa\u672c\u5224\u4f8b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u3057\u3088\u3046\u3002<!--more--><\/p>\n<p>\u307e\u305a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u306e\u591a\u304f\u306b\u304a\u3044\u3066\u63a1\u7528\u3055\u308c\u3066\u3044\u308b<strong>\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f<\/strong>\uff08\u7a0e\u901a16\u6761\uff11\u9805\uff11\u53f7\uff09\u3067\u306f\u7d0d\u7a0e\u8005\u306b<strong>\u7b2c\u4e00\u6b21\u7684\u78ba\u5b9a\u6a29<\/strong>\u304c\u4e0e\u3048\u3089\u308c\u7d0d\u7a0e\u8005\u306e\u3059\u308b\u7533\u544a\uff08<strong>\u7d0d\u7a0e\u7533\u544a<\/strong>\uff09\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u7fa9\u52d9\u304c\u7b2c\u4e00\u6b21\u7684\u306b\u78ba\u5b9a\u3059\u308b\u3053\u3068\u304c\u5efa\u524d\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u524d\u63b2\u62d9\u8457<span style=\"color: #333399;\">\u3010121\u3011<\/span>\u53c2\u7167\uff09\u3053\u3068\u304b\u3089\u3001\u7d0d\u7a0e\u7533\u544a\u306b\u95a2\u3059\u308b\u7a0e\u6cd5\u57fa\u672c\u5224\u4f8b\u306e\u691c\u8a0e\u304b\u3089\u59cb\u3081\u308b\u3053\u3068\u306b\u3059\u308b\u3002<\/p>\n<p>\u7d0d\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u3053\u306e\u7533\u544a\u304c\u3001\u7d0d\u7a0e\u8005\u305f\u308b\u79c1\u4eba\u306b\u3088\u3064\u3066\u3055\u308c\u308b\u884c\u70ba\u3067\u3042\u308a\u3001\u305d\u306e\u884c\u70ba\u306b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u7b49\u516c\u6cd5\u4e0a\u306e\u6cd5\u5f8b\u52b9\u679c\u304c\u4ed8\u4e0e\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u306f\u7591\u3044\u304c\u306a\u3044\u3002\u300d\uff08\u7a0e\u5236\u8abf\u67fb\u4f1a\u300e<a title=\"\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soken.or.jp\/sozei\/wp-content\/uploads\/2019\/08\/s_s3607_kokuzeitusokuho.pdf#page=41\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u5236\u5b9a\u306b\u95a2\u3059\u308b\u7b54\u7533\u306e\u8aac\u660e\uff08\u7b54\u7533\u5225\u518a\uff09<\/a>\u300f\uff08\u662d\u548c36\u5e74\uff17\u6708\uff09<a title=\"\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soken.or.jp\/sozei\/wp-content\/uploads\/2019\/08\/s_s3607_kokuzeitusokuho.pdf#page=104\" target=\"_blank\" 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title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u66f8\u7c4d\u7d39\u4ecb\" href=\"https:\/\/profession-net.com\/bookstore\/s73842\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u6cd5\u5275\u9020\u8ad6<\/a>\u300f\uff08\u6e05\u6587\u793e\u30fb2022\u5e74\uff09144\u9801\uff3b\u521d\u51fa\u30fb2021\u5e74\uff3d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u7279\u6bb5\u306e\u4e8b\u60c5\u5224\u65ad\u67a0\u7d44\u307f\u306b\u304a\u3044\u3066\u932f\u8aa4\u304c\u300c\u5ba2\u89b3\u7684\u306b\u660e\u767d\u300d\u3067\u3042\u308b\u3053\u3068\uff08<strong>\u932f\u8aa4\u306e\u5ba2\u89b3\u7684\u660e\u767d\u6027<\/strong>\uff09\u304c\u8981\u4ef6\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u5927\u91cf\u53cd\u5fa9\u7684\u306a\u7a0e\u52d9\u884c\u653f\u306b\u304a\u3044\u3066\u306f\u7d0d\u7a0e\u7533\u544a\u306e\u904e\u8aa4\u306e\u662f\u6b63\u306b\u3064\u304d\u8ab2\u7a0e\u5e81\u306b\u3042\u307e\u308a\u9ad8\u5ea6\u306e\u6ce8\u610f\u7fa9\u52d9\u3092\u8ab2\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u7a0e\u52d9\u884c\u653f\u5074\u306e\u4e8b\u60c5\u304c\u8003\u616e\u3055\u308c\u305f\u305f\u3081\u3067\u3042\u308d\u3046\u304c\u3001\u305d\u3046\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u5e81\u304c\u3042\u307e\u308a\u9ad8\u5ea6\u306e\u6ce8\u610f\u7fa9\u52d9\u3092\u5c3d\u304f\u3055\u306a\u304f\u3066\u3082\u8a8d\u77e5\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7a0b\u5ea6\u306e\u8868\u793a\u4e0a\u306e\u932f\u8aa4\u3067\u3042\u308c\u3070\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u305d\u308c\u81ea\u4f53\u304b\u3089\u660e\u3089\u304b\u306a\u3082\u306e\u306b\u9650\u5b9a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7d0d\u7a0e\u7533\u544a\u306b\u95a2\u9023\u3059\u308b\u884c\u70ba\u7b49\u306e\u4e8b\u60c5\u304b\u3089\u5bb9\u6613\u306b\u63a8\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306a\u3082\u306e\u3067\u3082\u3001\u932f\u8aa4\u306e\u5ba2\u89b3\u7684\u660e\u767d\u6027\u306e\u8981\u4ef6\u3092\u5145\u305f\u3057\u5f97\u308b\u3068\u8003\u3048\u308b\u3068\u3053\u308d\u3067\u3042\u308b\uff08\u62d9\u7a3f\u300c\u5224\u6279\u300d\u30b7\u30e5\u30c8\u30a4\u30a8\u30eb336\u53f7\uff081990\u5e74\uff09\uff11\u9801\u3001\uff17\uff0d\uff18\u9801\u53c2\u7167\uff09\u3002\u932f\u8aa4\u304c\u7a0e\u52d9\u8077\u54e1\u306e\u8aa4\u6307\u5c0e\u306b\u57fa\u56e0\u3059\u308b\u5834\u5408\u306f\u5c1a\u66f4\u3067\u3042\u308b\uff08\u4eac\u90fd\u5730\u5224\u662d\u548c45\u5e74\uff14\u6708\uff11\u65e5\u884c\u96c621\u5dfb\uff14\u53f7641\u9801\u3001\u6771\u4eac\u5730\u5224\u662d\u548c56\u5e74\uff14\u670827\u65e5\u884c\u96c632\u5dfb\uff14\u53f7661\u9801\u3001\u672d\u5e4c\u5730\u5224\u662d\u548c63\u5e7412\u6708\uff18\u65e5\u8a1f\u670835\u5dfb\uff15\u53f7900\u9801\u7b49\u53c2\u7167\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001<strong>\u932f\u8aa4\u306e\u91cd\u5927\u6027<\/strong>\u306e\u8981\u4ef6\u306f\u3001\u524d\u8ff0\u306e\u3088\u3046\u306b\u3001\u932f\u8aa4\u306e\u7a2e\u985e\u306a\u3044\u3057\u985e\u578b\u304c\u52d5\u6a5f\u306e\u932f\u8aa4\uff08\u5185\u5fc3\u306e\u610f\u601d\u5f62\u6210\u904e\u7a0b\u306e\u7455\u75b5\uff09\u3067\u306f\u306a\u304f\u8868\u793a\u4e0a\u306e\u932f\u8aa4\uff08\u610f\u601d\u3068\u8868\u793a\u306e\u4e0d\u4e00\u81f4\u306a\u3044\u3057\u610f\u601d\u6b20\u7f3a\uff09\u3067\u3042\u308b\u3053\u3068\u306e\u307b\u304b\u3001\u300c\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5229\u76ca\u3092\u8457\u3057\u304f\u5bb3\u3059\u308b\u300d\u3068\u3044\u3046\u8981\u4ef6\u3068\u3082\u91cd\u306a\u308a\u5408\u3046\u3001<strong>\u932f\u8aa4\u306e\u91d1\u984d\u306e\u5927\u304d\u3055<\/strong>\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\uff08\u524d\u63b2\u62d9\u7a3f\u300c\u5224\u6279\u300d\uff18\uff0d\uff19\u9801\u53c2\u7167\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u30bf\u30a4\u30c8\u30eb\u3068\u3057\u3066\u8ff0\u3079\u305f\u300c\u79c1\u4eba\u306e\u516c\u6cd5\u884c\u70ba\u306b\u5bfe\u3059\u308b\u79c1\u6cd5\u306e\u9069\u7528\u306e\u53ef\u5426\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\uff08<strong>\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u5b9a\u4e3b\u7fa9<\/strong>\uff09\u306e\u4e0b\u300c\u79c1\u6cd5\u4e0a\u306e\u50b5\u52d9\u95a2\u4fc2\u306e\u6210\u7acb\u306b\u5fc5\u8981\u306a\u610f\u601d\u306e\u8981\u7d20\u306b\u4ee3\u308f\u308b\u300d\uff08\u91d1\u5b50\u5b8f\u300e<a title=\"\u5f18\u6587\u5802\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.koubundou.co.jp\/book\/b592397.html\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u6cd5\u3014\u7b2c24\u7248\u3015<\/a>\u300f\uff08\u5f18\u6587\u5802\u30fb2021\u5e74\uff09156\u9801\uff09\u6cd5\u5b9a\u306e\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u7fa9\u52d9\uff08\u62bd\u8c61\u7684\u7d0d\u7a0e\u7fa9\u52d9\uff09\u304c\u6210\u7acb\u3059\u308b\u4ee5\u4e0a\u3001\u305d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\uff08\u62bd\u8c61\u7684\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5177\u4f53\u5316\uff09\u306e\u305f\u3081\u306e\u7d0d\u7a0e\u7533\u544a\u306b\u3001\u305d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5185\u5bb9\uff08\u7a0e\u984d\u7b49\uff09\u3092\u6c7a\u5b9a\u3059\u308b\u52b9\u679c\u610f\u601d\u3092\u89b3\u5ff5\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u306f\u5f53\u7136\u3067\u3042\u308a\u3001\u305d\u306e\u610f\u5473\u53ca\u3073\u9650\u308a\u3067\u306f\u7d0d\u7a0e\u7533\u544a\u306b\u610f\u601d\u4e3b\u7fa9\u306e\u539f\u7406\u306f\u59a5\u5f53\u305b\u305a\u3001\u3057\u305f\u304c\u3063\u3066\u79c1\u6cd5\u306e\u9069\u7528\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u300c\u8fd1\u4ee3\u6cd5\u306e\u69cb\u9020\u3068\u3044\u3046\u3082\u306e\u306f\u3001\u3059\u3079\u3066\u500b\u4eba\u306e\u610f\u601d\u3092\u4e2d\u5fc3\u306b\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u300d\uff08\u4f0a\u85e4\u6b63\u5df1\u300e\u8fd1\u4ee3\u6cd5\u306e\u5e38\u8b58\u3014\u7b2c\uff13\u7248\u3015\u300f\uff08\u6709\u4fe1\u5802\u30fb1992\u5e74\uff09163\u9801\uff09\u3068\u3053\u308d\u3001\u305d\u306e\u3088\u3046\u306a\u6cd5\u306e\u69cb\u9020\u306f\u79c1\u6cd5\u306b\u3064\u3044\u3066\u3060\u3051\u3067\u306a\u304f\u6cd5\u7406\u8ad6\u4e0a\u306f\u516c\u6cd5\u306b\u3064\u3044\u3066\u3082\u8a8d\u3081\u3089\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3059\u308b\u3068\u3001\u610f\u601d\u4e3b\u7fa9\u306e\u539f\u7406\u306f\u3001\u7a0e\u6cd5\u306e\u660e\u6587\u306e\u898f\u5b9a\u306b\u3088\u3063\u3066\u6392\u9664\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u307b\u304b\u3001\u305d\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u3001\u69cb\u9020\u3001\u4f53\u7cfb\u7b49\u306b\u7167\u3089\u3057\u3066\u6392\u9664\u3055\u308c\u3066\u3044\u308b\u3068\u89e3\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u7a0e\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u4e0a\u306f\u63f4\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3082\u306e\u306e\u3001\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7a0e\u6cd5\u306e\u5206\u91ce\u306b\u304a\u3044\u3066\u3082\u59a5\u5f53\u3057\u5f97\u308b\u3068\u89e3\u3055\u308c\u308b\u3002\u672c\u5224\u6c7a\u304c\u793a\u3057\u305f\u7279\u6bb5\u306e\u4e8b\u60c5\u5224\u65ad\u67a0\u7d44\u307f\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u8003\u3048\u65b9\u306b\u57fa\u3065\u304f\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u8003\u3048\u65b9\u306b\u3088\u308c\u3070\u3001\u7d0d\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u3082\u3001\u6210\u7acb\u3057\u305f\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5185\u5bb9\uff08\u7a0e\u984d\u7b49\uff09\u306b\u4fc2\u308b\u8868\u793a\u4e0a\u306e\u932f\u8aa4\u306e\u3088\u3046\u306b\u610f\u601d\u306e\u6b20\u7f3a\u304c\u554f\u984c\u306b\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u610f\u601d\u4e3b\u7fa9\u306e\u539f\u7406\u306b\u57fa\u3065\u304d\u305d\u306e\u52b9\u529b\u3092\u5426\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8003\u3048\u308b\u3079\u304d\u3067\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u300c\u4f53\u8abf\u304c\u975e\u5e38\u306b\u60aa\u304f\u3001\u7f72\u540d\u3092\u3055\u305b\u308b\u306e\u3082\u8e8a\u8e87\u3059\u308b\u7a0b\u306e\u72b6\u614b\u3067\u3042\u3063\u305f\u300d\u7d0d\u7a0e\u8005\u306b\u4ee3\u308f\u3063\u3066\u9577\u7537\u304c\u63d0\u51fa\u3057\u305f\u4fee\u6b63\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u7533\u544a\u3092\u3059\u308b\u610f\u601d\uff08<strong>\u7533\u544a\u610f\u601d<\/strong>\uff09\u304c\u8a8d\u3081\u96e3\u3044\u305f\u3081\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u78ba\u5b9a\u3055\u305b\u308b\u6cd5\u5f8b\u52b9\u679c\u3092\u5426\u5b9a\u3057\u305f\u88c1\u5224\u4f8b\uff08\u798f\u5ca1\u9ad8\u5bae\u5d0e\u652f\u5224\u5e73\u621012\u5e74\uff16\u670813\u65e5\u7a0e\u8cc7247\u53f71175\u9801\uff09\u304c\u3042\u308b\u304c\u3001\u59a5\u5f53\u306a\u5224\u65ad\u3067\u3042\u308b\u3002<\/p>\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>\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>\u524d\u56de\u307e\u3067\u306f\u79df\u7a0e\u5b9f\u4f53\u6cd5\u306e\u9818\u57df\uff08\u62d9\u8457\u300e\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\u3014\u7b2c\uff17\u7248\u3015\u300f\uff08\u5f18\u6587\u5802\u30fb2021\u5e74\uff09\u7b2c\uff12\u7de8\u7b2c\uff11\u7ae0\uff09\u306b\u304a\u3051\u308b\u7a0e\u6cd5\u57fa\u672c\u5224\u4f8b\u3092\uff13\u56de\u306b\u308f\u305f\u3063\u3066\u53d6\u308a\u4e0a\u3052\u691c\u8a0e\u3057\u305f\u304c\u3001\u4eca\u56de\u304b\u3089\u306f\u79df\u7a0e\u624b\u7d9a\u6cd5\u306e\u9818\u57df\uff08\u540c\u7de8\u7b2c\uff12\u7ae0\u4ee5\u4e0b\uff09\u306b\u304a\u3051\u308b\u7a0e\u6cd5\u57fa\u672c\u5224\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u3059\u308b\u3002<br \/>\n\u79df\u7a0e\u624b\u7d9a\u6cd5\u306f\u3001\u79df\u7a0e\u5b9f\u4f53\u6cd5\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u306b\u3088\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u7acb\u3092\u524d\u63d0\u306b\u3057\u3066\u3001\u305d\u306e\u6210\u7acb\u3057\u305f\u7d0d\u7a0e\u7fa9\u52d9\uff08\u62bd\u8c61\u7684\u7d0d\u7a0e\u7fa9\u52d9\uff09\u306e\u5177\u4f53\u7684\u5185\u5bb9\uff08\u7a0e\u984d\u7b49\uff09\u3092\u78ba\u8a8d\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u4e26\u3073\u306b\u305d\u306e\u78ba\u5b9a\u3057\u305f\u7d0d\u7a0e\u7fa9\u52d9\uff08\u5177\u4f53\u7684\u7d0d\u7a0e\u7fa9\u52d9\uff09\u306e\u5c65\u884c\u306e\u305f\u3081\u306e\u79df\u7a0e\u306e\u7d0d\u4ed8\u53ca\u3073\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u884c\u653f\u624b\u7d9a\u3092\u5b9a\u3081\u308b\u6cd5\uff08\u79df\u7a0e\u884c\u653f\u6cd5\uff09\u3068\u305d\u3053\u3067\u306e\u7d0d\u7a0e\u8005\u306e\u6a29\u5229\u6551\u6e08\u306b\u95a2\u3059\u308b\u6cd5\uff08\u79df\u7a0e\u4e89\u8a1f\u6cd5\u306a\u3044\u3057\u79df\u7a0e\u6551\u6e08\u6cd5\uff09\u3068\u3067\u69cb\u6210\u3055\u308c\u308b\u304c\uff08\u524d\u63b2\u62d9\u8457\u301086\u3011\u53c2\u7167\uff09\u3001\u4eca\u56de\u304b\u3089\u3001\u79df\u7a0e\u884c\u653f\u6cd5\u306e\u9818\u57df\u306b\u304a\u3051\u308b\u624b\u7d9a\u306e\u6d41\u308c\u306b\u5373\u3057\u3066\u7a0e\u6cd5\u57fa\u672c\u5224\u4f8b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u3057\u3088\u3046\u3002<\/p>\n","protected":false},"author":16148,"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":[123,163,366],"backnumber":[2259],"series":[760],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 04:09:34","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263306"}],"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=263306"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263306\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=263306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=263306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=263306"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=263306"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=263306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}