{"id":264806,"date":"2024-03-19T11:37:52","date_gmt":"2024-03-19T02:37:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264806"},"modified":"2024-03-19T11:37:52","modified_gmt":"2024-03-19T02:37:52","slug":"income-report-161","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-report-161\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u5b9a\u984d\u6e1b\u7a0e\uff31\uff06\uff21\u3078\u65b0\u305f\u306b\uff18\u554f\u3092\u8ffd\u52a0\uff5e\u4eca\u6708\u4e0b\u65ec\u304b\u3089\u306f\u7d66\u4e0e\u652f\u6255\u8005\u5411\u3051\u306e\u8aac\u660e\u4f1a\uff08\u4e8b\u524d\u4e88\u7d04\u5236\uff09\u3092\u5168\u56fd\u3067\u958b\u59cb\u3001\u5c02\u7528\u30b3\u30fc\u30eb\u30bb\u30f3\u30bf\u30fc\u3082\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u5b9a\u984d\u6e1b\u7a0e\uff31\uff06\uff21\u3078\u65b0\u305f\u306b\uff18\u554f\u3092\u8ffd\u52a0<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4eca\u6708\u4e0b\u65ec\u304b\u3089\u306f\u7d66\u4e0e\u652f\u6255\u8005\u5411\u3051\u306e\u8aac\u660e\u4f1a\uff08\u4e8b\u524d\u4e88\u7d04\u5236\uff09\u3092\u5168\u56fd\u3067\u958b\u59cb\u3001\u5c02\u7528\u30b3\u30fc\u30eb\u30bb\u30f3\u30bf\u30fc\u3082\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><strong>Profession Journal \u7de8\u96c6\u90e8<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u4ee4\u548c\uff16\u5e74\u5206\u6240\u5f97\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e\u300d\u306b\u95a2\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306b\u5411\u3051\u305f\u60c5\u5831\u767a\u4fe1\u3068\u3057\u3066\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u7279\u8a2d\u30b5\u30a4\u30c8\u3067\u300c\u4ee4\u548c\uff16\u5e74\u5206\u6240\u5f97\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e\uff31\uff06\uff21\u300d\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u516859\u554f\u3002\u4eca\u5f8c\u306e\u66f4\u65b0\u306b\u3082\u7559\u610f\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-157\/\" target=\"_blank\" rel=\"noopener\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u56fd\u7a0e\u5e81\u306f\uff12\u6708\uff15\u65e5\u306b\u300c\u4ee4\u548c\uff16\u5e74\u5206\u6240\u5f97\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e\uff31\uff06\uff21\u300d\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u307b\u3069\uff13\u670818\u65e5\u4ed8\u3051\u3067\u540c\uff31\uff06\uff21\u3092\u66f4\u65b0\u3001\u65b0\u305f\u306b\uff18\u3064\u306e\u8a2d\u554f\u3092\u8ffd\u52a0\u3057\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5206\u6240\u5f97\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e\uff31\uff06\uff21\uff08\u4ee4\u548c\uff16\u5e74\uff13\u6708\u6539\u8a02\u7248\uff09<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/teigakugenzei\/index.htm\" target=\"_blank\" rel=\"noopener\">\u5b9a\u984d\u6e1b\u7a0e\u3000\u7279\u8a2d\u30b5\u30a4\u30c8<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4eca\u56de\u8ffd\u52a0\u3055\u308c\u305f\u306e\u306f\u4ee5\u4e0b\u306e\u8a2d\u554f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color: #F8F8FF 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=21\" target=\"_blank\" rel=\"noopener\">\uff16\uff0d14<\/a>\u3000\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u7b49\u4ee5\u5916\u306e\u69d8\u5f0f\u306e\u4f7f\u7528\u53ef\u5426\uff08\u6708\u6b21\u6e1b\u7a0e\u6642\uff09<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=23\" target=\"_blank\" rel=\"noopener\">\uff17\uff0d\uff15<\/a>\u3000\u7d66\u4e0e\u306e\u5897\u984d\u6539\u8a02\u304c\u3042\u3063\u305f\u5834\u5408<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=26\" target=\"_blank\" rel=\"noopener\">\uff18\uff0d\uff19<\/a>\u3000\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306b\u3064\u3044\u3066\u300c\u6e90\u6cc9\u5fb4\u53ce\u306b\u4fc2\u308b\u7533\u544a\u66f8\u300d\u306b\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=27\" target=\"_blank\" rel=\"noopener\">\uff18\uff0d10<\/a>\u3000\u6276\u990a\u89aa\u65cf\u306b\u3064\u3044\u3066\u300c\u6e90\u6cc9\u5fb4\u53ce\u306b\u4fc2\u308b\u7533\u544a\u66f8\u300d\u306b\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=27\" target=\"_blank\" rel=\"noopener\">\uff18\uff0d11<\/a>\u3000\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u969c\u5bb3\u8005\u3067\u3042\u308b\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\uff08\u5e74\u672b\u8abf\u6574\u6642\uff09<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=27\" target=\"_blank\" rel=\"noopener\">\uff18\uff0d12<\/a>\u3000\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u7b49\u4ee5\u5916\u306e\u69d8\u5f0f\u306e\u4f7f\u7528\u53ef\u5426\uff08\u5e74\u672b\u8abf\u6574\u6642\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u65b0\u8a2d\u3055\u308c\u305f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=21\" target=\"_blank\" rel=\"noopener\">\uff16\uff0d13<\/a>\u3067\u306f\u3001<span style=\"color: #333399;\">\u300c\u4ee4\u548c\uff16\u5e74\u4e2d\u306e\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u304c 900 \u4e07\u5186\u8d85\u306e\u57fa\u6e96\u65e5\u5728\u8077\u8005\u304c\u3001\u305d\u306e\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306b\u3064\u3044\u3066\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u6c0f\u540d\u7b49\u3092\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u6458\u8981\u6b04\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u306e\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306f\u6708\u6b21\u6e1b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u542b\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u300d<\/span>\u3068\u306e\u554f\u3044\u306b\u5bfe\u3057\u3001<span style=\"color: #800000;\">\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u3046\u3061\u3001\u6708\u6b21\u6e1b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3067\u3042\u308b\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3067\u306a\u3044\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3092\u3001\u6708\u6b21\u6e1b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u542b\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u5225\u9014\u3001\u57fa\u6e96\u65e5\u5728\u8077\u8005\u304b\u3089\u3001\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306b\u3064\u3044\u3066\u306e\u8a18\u8f09\u304c\u3042\u308b\u300c\u6e90\u6cc9\u5fb4\u53ce\u306b\u4fc2\u308b\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u300d<\/span>\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306b\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2024bun_02.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u304c\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8a18\u8f09\u6b04<\/a>\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u3082\u3063\u3066\u6708\u6b21\u6e1b\u7a0e\u306e\u8a08\u7b97\u3078\u542b\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u7559\u610f\u304c\u5fc5\u8981\u3060\u3002<\/p>\n<p>\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u300d\u306e\u3046\u3061\u3001\u6708\u6b21\u6e1b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3067\u3042\u308b\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u300d\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u65e2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=18\" target=\"_blank\" rel=\"noopener\">\u8a2d\u554f\uff16\uff0d\uff15<\/a>\u306b\u3042\u308b\u901a\u308a\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u300c\u4ee4\u548c\uff16\u5e74\u4e2d\u306e\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u300d\u304c 48\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u3001\u6708\u6b21\u6e1b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u542b\u3081\u308b\u3079\u304d\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u304b\u5426\u304b\u3092\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3067\u306a\u3044\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u300d\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u5b9a\u984d\u6e1b\u7a0e\u306b\u4fc2\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\u306e\u69d8\u5f0f\u6848\u3092\u516c\u8868\uff5e\u300c\u5404\u4eba\u5225\u63a7\u9664\u4e8b\u7e3e\u7c3f\u300d\u306e\u307b\u304b\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u7b49\u306e\u78ba\u8a8d\u306b\u5fc5\u8981\u306a\u7533\u544a\u66f8\u306e\u8a73\u7d30\u304c\u660e\u3089\u304b\u306b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-159\/\" target=\"_blank\" rel=\"noopener\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u69d8\u5f0f\u6848\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u300c\u4ee4\u548c\uff16\u5e74\u5206\u3000\u6e90\u6cc9\u5fb4\u53ce\u306b\u4fc2\u308b\u5b9a\u984d\u6e1b\u7a0e\u306e\u305f\u3081\u306e\u7533\u544a\u66f8\u300d\u306b\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306b\u95a2\u3059\u308b\u8a18\u8f09\u3092\u884c\u3044\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u6708\u6b21\u6e1b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u65b0\u8a2d\u3055\u308c\u305f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=21\" target=\"_blank\" rel=\"noopener\">\uff16\uff0d14<\/a>\u3067\u306f\u3001\u300c<span style=\"color: #333399;\">\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u7b49\u4ee5\u5916\u306e\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u3066\u3001\u57fa\u6e96\u65e5\u5728\u8077\u8005\u304b\u3089\u6708\u6b21\u6e1b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u542b\u3081\u308b\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306e\u6c0f\u540d\u7b49\u306e\u63d0\u51fa\u3092\u53d7\u3051\u3066\u3082\u3088\u3044\u304b\u300d<\/span>\u3068\u306e\u554f\u3044\u306b\u5bfe\u3057\u3001<span style=\"color: #800000;\">\u300c\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u304c\u6f0f\u308c\u306a\u304f\u8a18\u8f09\u3067\u304d\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u53ca\u3073\u300c\u6e90\u6cc9\u5fb4\u53ce\u306b\u4fc2\u308b\u7533\u544a\u66f8\u300d\u4ee5\u5916\u306e\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u3066\u3001\u57fa\u6e96\u65e5\u5728\u8077\u8005\u304b\u3089\u6708\u6b21\u6e1b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u542b\u3081\u308b\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306e\u6c0f\u540d\u7b49\u306e\u63d0\u51fa\u3092\u53d7\u3051\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u300d<\/span>\u3068\u3059\u308b\u67d4\u8edf\u306a\u898b\u89e3\u3092\u793a\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"color: #800000;\">\u300c\u7d66\u4e0e\u306e\u652f\u6255\u8005\u304c\u3001\u57fa\u6e96\u65e5\u5728\u8077\u8005\u304b\u3089\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u95a2\u3057\u3001\u96fb\u78c1\u7684\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u5fc5\u8981\u306a\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u7b49\u306e\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u57fa\u6e96\u65e5\u5728\u8077\u8005\u306f\u3001\u66f8\u9762\u306b\u3088\u308b\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306b\u4ee3\u3048\u3066\u3001\u96fb\u78c1\u7684\u65b9\u6cd5\u306b\u3088\u308a\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306e\u63d0\u4f9b\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u300d<\/span>\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u56fd\u7a0e\u5e81\u306f\uff13\u6708\uff11\u65e5\u306b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/teigakugenzei\/index.htm\" target=\"_blank\" rel=\"noopener\">\u5b9a\u984d\u6e1b\u7a0e\u7279\u8a2d\u30b5\u30a4\u30c8<\/a>\u306b\u304a\u3044\u3066\u300c\u7d66\u4e0e\u652f\u6255\u8005\u5411\u3051\u6240\u5f97\u7a0e\u5b9a\u984d\u6e1b\u7a0e\u30b3\u30fc\u30eb\u30bb\u30f3\u30bf\u30fc\u300d\u306e\u958b\u8a2d\u3092\u516c\u8868\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u65e9\u3051\u308c\u3070\u4eca\u9031\u5f8c\u534a\u306b\u3082\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/teigakugenzei\/setsumeikai.htm\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u652f\u6255\u8005\u5411\u3051\u5b9a\u984d\u6e1b\u7a0e\u8aac\u660e\u4f1a<\/a>\u300d\u3092\u5168\u56fd\u5404\u5730\u3067\u958b\u50ac\u3059\u308b\u3068\u3057\uff08\u7121\u6599\u30fb\u4e8b\u524d\u4e88\u7d04\u5236\uff09\u3001\u540c\u6708\uff18\u65e5\u306b\u306f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/teigakugenzei\/douga.htm\" target=\"_blank\" rel=\"noopener\">\u5b9a\u984d\u6e1b\u7a0e\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9<\/a>\u300d\u306e\u52d5\u753b\u3082\u516c\u958b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u5f8c\u3001\u3053\u308c\u3089\u76f8\u8ac7\u8005\u304b\u3089\u306e\u76f8\u8ac7\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u3001\u65b0\u305f\u306a\uff31\uff06\uff21\u304c\u8ffd\u52a0\u3055\u308c\u308b\u3053\u3068\u3082\u60f3\u5b9a\u3055\u308c\u3088\u3046\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\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>\u300c\u4ee4\u548c\uff16\u5e74\u5206\u6240\u5f97\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e\u300d\u306b\u95a2\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306b\u5411\u3051\u305f\u60c5\u5831\u767a\u4fe1\u3068\u3057\u3066\u3001\u65e2\u5831\u306e\u3068\u304a\u308a\u56fd\u7a0e\u5e81\u306f\uff12\u6708\uff15\u65e5\u306b\u300c\u4ee4\u548c\uff16\u5e74\u5206\u6240\u5f97\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e\uff31\uff06\uff21\u300d\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u307b\u3069\uff13\u670818\u65e5\u4ed8\u3051\u3067\u540c\uff31\uff06\uff21\u3092\u66f4\u65b0\u3001\u65b0\u305f\u306b\uff18\u3064\u306e\u8a2d\u554f\u3092\u8ffd\u52a0\u3057\u305f\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,189,177,167,179,289],"tags":[320,465,464],"backnumber":[],"series":[800],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-28 12:28:30","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264806"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=264806"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264806\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=264806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=264806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=264806"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=264806"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=264806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}