{"id":265999,"date":"2024-07-18T10:16:15","date_gmt":"2024-07-18T01:16:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265999"},"modified":"2024-08-01T10:41:13","modified_gmt":"2024-08-01T01:41:13","slug":"tax-article-560","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-560\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c47\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\u7b2c47\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\u7b2c46\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-559\/\" rel=\"\">\u2190\uff08\u524d\u56de\uff09\u3000<\/a>\uff5c\u3000<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c48\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-563\/\" 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;\"><strong>17\u3000\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3ETF\u3068\u5206\u96e2\u8ab2\u7a0e\uff08\u305d\u306e\uff11\uff09\uff1a\u6982\u8981<\/strong><\/h4>\n<p>\u4eca\u5f8c\u3001\u6570\u56de\u306b\u5206\u3051\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u304c\u7c73\u56fd\u306e\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3ETF\uff08\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\uff09\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u304c\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b<\/span>\u3068\u3044\u3046\u70b9\u3092\u691c\u8a0e\u3059\u308b\u3002\u3053\u306e\u8ad6\u70b9\u306f\u3001\u65e5\u672c\u306b\u304a\u3051\u308b\u6697\u53f7\u8cc7\u7523\u306e\u5206\u96e2\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u8b70\u8ad6\u306b\u7a2e\u3005\u306e\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000SEC\u306b\u3088\u308b\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3ETF\u306e\u627f\u8a8d<\/strong><\/h4>\n<p>2024\u5e74\uff11\u670810\u65e5\u306b\u3001SEC\uff08\u7c73\u56fd\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff09\u306f\u3001\u6697\u53f7\u8cc7\u7523\u3067\u3042\u308b\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u73fe\u7269\u3092\u904b\u7528\u5bfe\u8c61\u3068\u3059\u308bETF\uff08Exchange Traded Fund\uff09\uff08\u4ee5\u4e0b\u300c\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3ETF\u300d\u3068\u3044\u3046\uff09\u3092\u627f\u8a8d\u3057\u305f\u3002\u540c\u65e5\u306b\u304a\u3044\u3066\u627f\u8a8d\u3055\u308c\u305f11\u9298\u67c4\u306f\u4e0b\u8a18\u300c\u7c73\u56fd\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3ETF\u6bd4\u8f03\u8868\u300d\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7c73\u56fd\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3ETF\u6bd4\u8f03\u8868\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-266000\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-1.png\" alt=\"\" width=\"2524\" height=\"1493\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-1.png 2524w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-1-300x177.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-1-1024x606.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-1-768x454.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-1-1536x909.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-1-2048x1211.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-1-600x355.png 600w\" sizes=\"(max-width: 2524px) 100vw, 2524px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u5404\u9298\u67c4\u306e\u76ee\u8ad6\u898b\u66f8\u7b49\u306b\u57fa\u3065\u3044\u3066\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<p>\u3053\u306e11\u9298\u67c4\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u3044\u305a\u308c\u306e\u9298\u67c4\u3082\u3001<span style=\"border-bottom: solid 1px #b22222;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u904b\u7528\u5bfe\u8c61\u306f\u73fe\u7269\u306e\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u307f\u3067\u3042\u308b\u3001<span style=\"color: #cd853f;\">\u2461<\/span>\u53d7\u8a17\u8005\u306f\u30c7\u30e9\u30a6\u30a7\u30a2\u5dde\u6cd5\u5b9a\u4fe1\u8a17\u6cd5\u306b\u5f93\u3063\u3066\u8a2d\u7acb\u3055\u308c\u305fDelaware Trust Company\u3067\u3042\u308b\u3001<span style=\"color: #cd853f;\">\u2462<\/span>\u4fe1\u8a17\u306f\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u30b0\u30e9\u30f3\u30bf\u30fc\u30c8\u30e9\u30b9\u30c8\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u3044\u3046\u898b\u89e3\u3092\u793a\u3057\u3066\u3044\u308b<\/span>\u306a\u3069\u3001\u5171\u901a\u70b9\u304c\u591a\u3044\uff08\u305f\u3060\u3057\u3001\u9298\u67c4\u306b\u3088\u3063\u3066\u306f\u7570\u306a\u308b\u5834\u5408\u3042\u308a\uff09\u3002<\/p>\n<p>SEC\u306b\u3088\u308b\u4e0a\u8a18\u627f\u8a8d\u306e\u80cc\u666f\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u4e8b\u60c5\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u7c73\u56fd\u3067\u306f\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u5148\u7269\u3092\u904b\u7528\u5bfe\u8c61\u3068\u3059\u308bETF\u306b\u3064\u3044\u3066\u306f\u4ee5\u524d\u304b\u3089\u627f\u8a8d\u3055\u308c\u3001\u53d6\u5f15\u3055\u308c\u3066\u3044\u305f\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u540c\u69d8\u306e\u3082\u306e\u306f\u540c\u69d8\u306b\u6271\u308f\u308c\u308b\u3079\u304d\u3053\u3068\u304c\u5927\u539f\u5247\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5408\u7406\u7684\u7406\u7531\u3092\u8aac\u660e\u305b\u305a\u306b\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u73fe\u7269\u3092\u904b\u7528\u5bfe\u8c61\u3068\u3059\u308bETF\u306e\u4e0a\u5834\u3092\u8a8d\u3081\u306a\u304b\u3063\u305fSEC\u306e\u53d6\u6271\u3044\u306f\u6063\u610f\u7684\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u88c1\u5224\u6240\u304cSEC\u306e\u6c7a\u5b9a\u3092\u53d6\u308a\u6d88\u3057\u305f\u3053\u3068\uff08Grayscale. Invs., LLC v. SEC, 82 F.4th 1239\uff08D.C. Cir. 2023\uff09\uff09<\/p>\n<\/div>\n<p>\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\uff082024\u5e74\uff16\u6708\u672b\u6642\u70b9\uff09\u3067\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u65e5\u672c\u306b\u304a\u3044\u3066\u6697\u53f7\u8cc7\u7523\u3092\u539f\u8cc7\u7523\u3068\u3059\u308bETF\uff08\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\uff09\u3092\u7d44\u6210\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u4ee4\u7b49\u306e\u95a2\u4fc2\u4e0a\u3001\u96e3\u3057\u3044<\/span>\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u304c\u7c73\u56fd\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3ETF\u3092\u58f2\u8cb7\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u3048\u308b\u3057\u3001\u305d\u3082\u305d\u3082\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3ETF\u3092\u8b72\u6e21\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u95a2\u4fc2\u306b\u306a\u308b\u306e\u304b\u3001\u3068\u308a\u308f\u3051\u5206\u96e2\u8ab2\u7a0e\u306e\u9069\u7528\u304c\u3042\u308b\u306e\u304b<\/span>\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u3001\u65e5\u672c\u306e\u6295\u8cc7\u5bb6\u306e\u95a2\u5fc3\u306f\u9ad8\u3044\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3ETF\u306e\u8ab2\u7a0e\u95a2\u4fc2\u304c\u65e5\u672c\u306e\u6697\u53f7\u8cc7\u7523\u7a0e\u5236\u3001\u3068\u308a\u308f\u3051\u5206\u96e2\u8ab2\u7a0e\u5c0e\u5165\u306e\u662f\u975e\u3092\u3081\u3050\u308b\u8b70\u8ad6\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u3082\u898b\u904e\u3054\u3059\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266001\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-2.png\" alt=\"\" width=\"550\" height=\"195\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-2.png 1354w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-2-300x107.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-2-1024x364.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-2-768x273.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-2-600x213.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000ETF\u3068\u306f<\/strong><\/h4>\n<p>\u56fd\u5185ETF\u306e\u7d44\u6210\u985e\u578b\u306b\u3064\u3044\u3066\u3001\u6839\u62e0\u6cd5\u4ee4\u306f\u4f55\u304b\u3001\u6295\u8cc7\u4fe1\u8a17\u3092\u91d1\u92ad\u53c8\u306f\u73fe\u7269\u3067\u8a2d\u5b9a\u3059\u308b\u304b\u3001\u89e3\u6d88\u3059\u308b\u969b\u306b\u306f\u91d1\u92ad\u3067\u511f\u9084\u3059\u308b\u304b\u53c8\u306f\u73fe\u7269\u3068\u4ea4\u63db\u3059\u308b\u304b\u306a\u3069\u306e\u89b3\u70b9\u304b\u3089\u3001\u6b21\u306e\uff14\u3064\u306b\u5206\u985e\u3055\u308c\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266047\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-3-1.png\" alt=\"\" width=\"550\" height=\"225\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-3-1.png 1223w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-3-1-300x123.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-3-1-1024x419.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-3-1-768x314.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-3-1-600x245.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>\u4e0a\u8a18\u306e\uff14\u3064\u306e\u985e\u578b\u306e\u3046\u3061\u3001\u6bd4\u8f03\u7684\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306a\u985e\u578b\u3067\u3042\u308b<span style=\"color: #156082;\">\u2778<\/span>\u306e\u73fe\u7269\u8a2d\u5b9a\u30fb\u73fe\u7269\u4ea4\u63db\u578b\u306e\u8a2d\u5b9a\u30fb\u4ea4\u63db\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u68ee\u30fb\u6ff1\u7530\u677e\u672c\u6cd5\u5f8b\u4e8b\u52d9\u6240\u7de8\u300e\u6295\u8cc7\u4fe1\u8a17\u30fb\u6295\u8cc7\u6cd5\u4eba\u306e\u6cd5\u52d9\u300f224-225\u9801\uff08\u5546\u4e8b\u6cd5\u52d9\u30012016\uff09 \u53c2\u7167\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-266003\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-4.png\" alt=\"\" width=\"1446\" height=\"1117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-4.png 1446w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-4-300x232.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-4-1024x791.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-4-768x593.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-4-600x463.png 600w\" sizes=\"(max-width: 1446px) 100vw, 1446px\" \/><\/a><\/p>\n<p>ETF\u306b\u306f\u3001\u5927\u53e3\u306e\u6295\u8cc7\u5bb6\u304cETF\u306e\u8a2d\u5b9a\uff08\u767a\u884c\uff09\u30fb\u511f\u9084 \uff08\u4ea4\u63db\uff09\u3092\u884c\u3046\u767a\u884c\u5e02\u5834\u3068\u3001\u4e00\u822c\u6295\u8cc7\u5bb6\u304cETF\u306e\u53d7\u76ca\u8a3c\u5238\u3092\u53d6\u5f15\u3059\u308b\u6d41\u901a\u5e02\u5834\u3068\u304c\u3042\u308b\u3002<\/p>\n<p>\u5404\u5e02\u5834\u306b\u304a\u3051\u308b\u4fa1\u683c\u306b\u3064\u3044\u3066\u3001\u767a\u884c\u5e02\u5834\u3067\u306f\u3001ETF\u306e\u7d14\u8cc7\u7523\u7dcf\u984d\uff08Net Asset Value\uff09\u3092\u767a\u884c\u6e08\u53d7\u76ca\u6a29\u306e\u7dcf\u53e3\u6570\u3067\u5272\u3063\u305f\u57fa\u6e96\u4fa1\u984d\u304c\u7528\u3044\u3089\u308c\u3001\u6d41\u901a\u5e02\u5834\u3067\u306f\u4e00\u822c\u6295\u8cc7\u5bb6\u304c\u5e02\u5834\u4fa1\u683c\u3067\u53d6\u5f15\u3092\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u53c2\u8003\u3068\u3057\u3066\u3001\u8a3c\u5238\u76e3\u7763\u8005\u56fd\u969b\u6a5f\u69cb \uff08International Organization of Securities Commissions\uff09\u306f\u3001ETF\u306b\u3064\u3044\u3066\u3001\u8981\u65e8\u6b21\u306e\u3068\u304a\u308a\u8aac\u660e\u3057\u3066\u3044\u308b\uff08<a title=\"IOSCO\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.iosco.org\/library\/pubdocs\/pdf\/IOSCOPD733.pdf\" target=\"_blank\" rel=\"noopener\">The Board OF THE INTERNATIONAL ORGANIZATION OF SECURITIES COMMISSIONS, Good Practices Relating to the Implementation of the IOSCO Principles for Exchange Traded Funds: Final Report 63-64\uff082023\uff09<\/a>\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>ETF\u306f\u3001\u30aa\u30fc\u30d7\u30f3\u30a8\u30f3\u30c9\u578b\uff08Open-end funds, OEFs\uff09\u306e\u96c6\u56e3\u6295\u8cc7\u30b9\u30ad\u30fc\u30e0\uff08Collective Investment Scheme\uff09\u3067\u3001\u5c11\u306a\u304f\u3068\u3082\uff11\u3064\u306e\u6d41\u901a\u5e02\u5834\u306b\u304a\u3044\u3066\u3001\u682a\u5f0f\u306e\u3088\u3046\u306b\u4e0a\u5834\u3055\u308c\u3066\u7d42\u65e5\u53d6\u5f15\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/li>\n<li>ETF\u306f\u3001\u6307\u6570\u30d9\u30fc\u30b9\u53c8\u306f\u30a2\u30af\u30c6\u30a3\u30d6\u578b\u3067\u904b\u7528\u3055\u308c\u3001\u73fe\u7269\u30d9\u30fc\u30b9\u306e\u6295\u8cc7\u6226\u7565\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u30d9\u30fc\u30b9\u306e\u6295\u8cc7\u6226\u7565\u3001\u3042\u308b\u3044\u306f\u305d\u306e\u4e21\u65b9\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u6295\u8cc7\u76ee\u7684\u304c\u8ffd\u6c42\u3055\u308c\u3046\u308b\u3002<\/li>\n<li>ETF\u306f\u3001\u511f\u9084\u53ef\u80fd\u306a\u8a3c\u5238\uff08redeemable securities\uff09\u3092\u767a\u884c\u3059\u308b\u30aa\u30fc\u30d7\u30f3\u30a8\u30f3\u30c9\u578b\u30d5\u30a1\u30f3\u30c9\u306e\u30b5\u30d6\u30bb\u30c3\u30c8\u3067\u3042\u308b\u3002\u3082\u3063\u3068\u3082\u3001\u3044\u304f\u3064\u304b\u306e\u30af\u30ed\u30fc\u30ba\u30c9\u30a8\u30f3\u30c9\u578b\u30d5\u30a1\u30f3\u30c9\u3068\u540c\u69d8\u306b\u3001ETF\u306f\u3001ETF\u6301\u5206\uff08ETF shares\uff09\u306e\u52df\u96c6\u30fb\u58f2\u51fa\u3057\u3092\u767b\u9332\u3057\u3001\u53d6\u5f15\u306e\u305f\u3081\u306b\u305d\u306e\u6301\u5206\u3092\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3059\u308b\u3002<\/li>\n<li><span style=\"border-bottom: solid 1px #b22222;\">\u6295\u8cc7\u5bb6\u306f\u3001ETF\u6301\u5206\u3092\u53d6\u5f15\u6642\u9593\u4e2d\u306b\u5e02\u5834\u4fa1\u683c\u3067\u7d99\u7d9a\u7684\u306b\u53d6\u5f15\u3067\u304d\u308b\u304c\u3001ETF\u6301\u5206\u306f\u3001ETF\u3068\u5408\u610f\u3092\u7de0\u7d50\u3057\u305f\u4e00\u90e8\u306e\u6a5f\u95a2\u6295\u8cc7\u5bb6\uff08\u6307\u5b9a\u53c2\u52a0\u8005\uff1aAuthorized Participant\uff09\u3092\u9664\u304d\u3001\u901a\u5e38\u3001ETF\u304b\u3089\u511f\u9084\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u30af\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u30e6\u30cb\u30c3\u30c8\u3068\u547c\u3070\u308c\u308b\u5927\u304d\u306a\u5358\u4f4d\u3067\u306e\u307f\u511f\u9084\u53ef\u80fd\u3067\u3042\u308b\u3002<\/span><\/li>\n<li><span style=\"border-bottom: solid 1px #b22222;\">\u30af\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u30e6\u30cb\u30c3\u30c8\u306f\u3001\u6307\u5b9a\u53c2\u52a0\u8005\u304c\u53d6\u5f97\u53c8\u306f\u511f\u9084\u3067\u304d\u308bETF\u6301\u5206\u306e\u30d6\u30ed\u30c3\u30af\uff08ETF\u304c\u8a2d\u5b9a\u3057\u305f\u6570\u91cf\uff09\u3068\u5b9a\u7fa9\u3067\u304d\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u901a\u5e38\u306f\u7279\u5b9a\u306e\u8a3c\u5238\u53c8\u306f\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u30d0\u30b9\u30b1\u30c3\u30c8\u3068\u5f15\u304d\u63db\u3048\u3089\u308c\u308b\u3002<\/span><\/li>\n<li>\u30aa\u30fc\u30d7\u30f3\u30a8\u30f3\u30c9\u578b\u30d5\u30a1\u30f3\u30c9\u3068\u306f\u3001\u767b\u9332\u30fb\u8a8d\u53ef\u30fb\u516c\u52df\u578b\u306e\u96c6\u56e3\u6295\u8cc7\u30b9\u30ad\u30fc\u30e0\u3067\u3042\u308b\u3002\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u3001\u901a\u5e38\u306f\u65e5\u6b21\u30d9\u30fc\u30b9\u3067\u3001\u30b9\u30ad\u30fc\u30e0\u306e\u7d14\u8cc7\u7523\u7dcf\u984d\uff08Net Asset Value\uff09\u306b\u57fa\u3065\u3044\u3066\u30d5\u30a1\u30f3\u30c9\u304b\u3089\u76f4\u63a5\u7684\u306b\u6301\u5206\u3092\u8cfc\u5165\u53c8\u306f\u511f\u9084\u3059\u308b\u6a29\u5229\u3092\u63d0\u4f9b\u3059\u308b\u3002\u30aa\u30fc\u30d7\u30f3\u30a8\u30f3\u30c9\u578b\u30d5\u30a1\u30f3\u30c9\u304c\u6295\u8cc7\u5bb6\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u8cc7\u91d1\u306f\u30d7\u30fc\u30eb\u3055\u308c\u3001\u96c6\u56e3\u30d9\u30fc\u30b9\u3067\u91d1\u878d\u5546\u54c1\u306e\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306b\u6295\u8cc7\u3055\u308c\u308b\u3002\u5404\u6295\u8cc7\u5bb6\u306f\u3001\u30d5\u30a1\u30f3\u30c9\u306b\u5bfe\u3059\u308b\u5404\u6301\u5206\uff08interest in the OEF\uff09\u306b\u5fdc\u3058\u3066\u539f\u8cc7\u7523\u306e\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306b\u4fc2\u308b\u5229\u76ca\u3068\u640d\u5931\u3092\u30b7\u30a7\u30a2\u3059\u308b\u3002<\/li>\n<li>\u8cfc\u5165\u30d7\u30ed\u30bb\u30b9\u306b\u3064\u3044\u3066\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u6307\u5b9a\u53c2\u52a0\u8005\u306f\u3001ETF\u304c\u6307\u5b9a\u3059\u308b\u8a3c\u5238\u306e\u30d0\u30b9\u30b1\u30c3\u30c8\u3068\u73fe\u91d1\u53ca\u3073\uff0f\u53c8\u306f\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3092\u307e\u305a\u9810\u8a17\u3057\u3001\u305d\u306e\u5f8c\u3001\u3053\u308c\u3089\u306e\u8cc7\u7523\u3068\u5f15\u304d\u63db\u3048\u306b\u30af\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u30e6\u30cb\u30c3\u30c8\u3092\u53d7\u9818\u3059\u308b\u3002<\/li>\n<li>\u30af\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u30e6\u30cb\u30c3\u30c8\u306e\u8cfc\u5165\u5f8c\u3001\u6307\u5b9a\u53c2\u52a0\u8005\u306f\u3001ETF\u6301\u5206\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3057\u3001ETF\u6301\u5206\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u6d41\u901a\u5e02\u5834\u3067\u58f2\u5374\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002<\/li>\n<li>\u511f\u9084\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u8cfc\u5165\u30d7\u30ed\u30bb\u30b9\u306e\u9006\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3ETF\u306e\u7279\u5fb4<\/strong><\/h4>\n<p>\u9298\u67c4\u306b\u3088\u3063\u3066\u4ed5\u7d44\u307f\u7b49\u304c\u7570\u306a\u308b\u5834\u5408\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3ETF\u306b\u5171\u901a\u3059\u308b\u7279\u5fb4\u3068\u3057\u3066\u3001\u4f8b\u3048\u3070\u6b21\u306e\u70b9\u3092\u6319\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266004\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-5.png\" alt=\"\" width=\"550\" height=\"365\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-5.png 1266w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-5-300x199.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-5-1024x679.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-5-768x510.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/ango_nft47-5-600x398.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p><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\u6c7a\u6e08\u30fb\u30fb\u30fb\u8cc7\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<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 \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u6295\u4fe1\u6cd5\u30fb\u30fb\u30fb\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u6295\u8cc7\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u6295\u4fe1\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u6295\u8cc7\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<br \/>\n\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u6cd5\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u4ee4\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<br \/>\n\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u898f\u5247\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247<br \/>\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\uff15\u5e7412\u670825\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><\/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>\u4eca\u5f8c\u3001\u6570\u56de\u306b\u5206\u3051\u3066\u3001\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u304c\u7c73\u56fd\u306e\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3ETF\uff08\u4e0a\u5834\u6295\u8cc7\u4fe1\u8a17\uff09\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u304c\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3068\u3044\u3046\u70b9\u3092\u691c\u8a0e\u3059\u308b\u3002\u3053\u306e\u8ad6\u70b9\u306f\u3001\u65e5\u672c\u306b\u304a\u3051\u308b\u6697\u53f7\u8cc7\u7523\u306e\u5206\u96e2\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u8b70\u8ad6\u306b\u7a2e\u3005\u306e\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3067\u3042\u308d\u3046\u3002<\/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],"backnumber":[2320],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 03:17:43","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265999"}],"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=265999"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265999\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=265999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=265999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=265999"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=265999"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=265999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}