{"id":266119,"date":"2024-08-01T10:16:52","date_gmt":"2024-08-01T01:16:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266119"},"modified":"2024-07-31T17:58:03","modified_gmt":"2024-07-31T08:58:03","slug":"international-article-262","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-262\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c43\u56de\u3011\u300c\u5916\u56fd\u6cd5\u4eba\u306e\u4ee3\u7406\u4ebaPE\u8a8d\u5b9a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #006400;\">\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009<\/span><\/strong><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u56fd\u969b\u7a0e\u52d9<span style=\"color: #333399;\">\uff31<\/span>\uff06<span style=\"color: #800000;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c43\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5916\u56fd\u6cd5\u4eba\u306e\u4ee3\u7406\u4ebaPE\u8a8d\u5b9a\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u971e\u3000\u6674\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3014\uff31\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n\u5e73\u621030\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee3\u7406\u4ebaPE\u306e\u7bc4\u56f2\u304b\u3089\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u306e\u898f\u5b9a\u304c\u524a\u9664\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u540c\u6539\u6b63\u5f8c\u306f\u3001\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u306f\u4ee3\u7406\u4ebaPE\u306e\u7bc4\u56f2\u304b\u3089\u5b8c\u5168\u306b\u9664\u5916\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\uff21\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n\u540c\u6539\u6b63\u3067\u306fPE\u8a8d\u5b9a\u306e\u4eba\u70ba\u7684\u56de\u907f\u9632\u6b62\u63aa\u7f6e\u3092\u5c0e\u5165\u3059\u308b\u89b3\u70b9\u304b\u3089\u4ee3\u7406\u4ebaPE\u306e\u7bc4\u56f2\u306b\u300c\u4e3b\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u8005\u300d\u3092\u542b\u3081\u308b\u3053\u3068\u3068\u3055\u308c\u3001\u4ee3\u7406\u4ebaPE\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u306e\u898f\u5b9a\u304c\u5f62\u5f0f\u7684\u306b\u524a\u9664\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u304c\u540c\u6539\u6b63\u5f8c\u306e\u4ee3\u7406\u4ebaPE\u304b\u3089\u9664\u304b\u308c\u308b\u3053\u3068\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf\u3014\u89e3\u8aac\u3015\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5951\u7d04\u7de0\u7d50\u4ee3\u7406\u4eba\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306b\u3088\u308a\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u3055\u308c\u308b\u5951\u7d04\u7de0\u7d50\u4ee3\u7406\u4eba\u7b49\uff08\u4ee3\u7406\u4ebaPE\uff09\u3068\u306f\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u5916\u56fd\u6cd5\u4eba\u306b\u4ee3\u308f\u3063\u3066\u3001\u305d\u306e\u4e8b\u696d\u306b\u95a2\u3057\u3001\u53cd\u5fa9\u3057\u3066\u6b21\u306b\u63b2\u3052\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u53c8\u306f\u305d\u306e\u5916\u56fd\u6cd5\u4eba\u306b\u3088\u3063\u3066\u91cd\u8981\u306a\u4fee\u6b63\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306a\u304f\u65e5\u5e38\u7684\u306b\u7de0\u7d50\u3055\u308c\u308b\u6b21\u306b\u63b2\u3052\u308b\u5951\u7d04\u306e\u305f\u3081\u306b\u53cd\u5fa9\u3057\u3066\u4e3b\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u8005\u3092\u3044\u3046\u3068\u3055\u308c\u305f\uff08\u6cd5\u6cd5\uff12\u5341\u4e8c\u306e\u5341\u4e5d\u30cf\u3001\u6cd5\u4ee4\uff14\u306e\uff14\u2466\uff09\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u540c\u6539\u6b63\u306e\u8da3\u65e8\u306b\u3064\u3044\u3066\u3001\u8ca1\u52d9\u7701\u300e<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11122457\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300f<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11122457\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0654-0760.pdf#page=5\" target=\"_blank\" rel=\"noopener\">658\u9801<\/a>\u306f\u3001\u300cBEPS \u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u5831\u544a\u66f8\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3001\u5e73\u621029\u5e7411\u6708\u306bOECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u304c\u6539\u8a02\u3055\u308c\u3066\u304a\u308a\u3001\uff08\u4e2d\u7565\uff09\u3001\u3053\u306e\u3088\u3046\u306a\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u5de1\u308b\u56fd\u5185\u5916\u306e\u72b6\u6cc1\u306b\u9451\u307f\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u8a8d\u5b9a\u3092\u4eba\u70ba\u7684\u306b\u56de\u907f\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f\u306b\u5bfe\u5fdc\u3059\u308b\u7b49\u306e\u305f\u3081\u3001\u56fd\u5185\u6cd5\u4e0a\u306e\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u7bc4\u56f2\u3092\u56fd\u969b\u7684\u306a\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u5408\u308f\u305b\u308b\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\u3002\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/span><\/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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u306e\u540d\u306b\u304a\u3044\u3066\u7de0\u7d50\u3055\u308c\u308b\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u304c\u6240\u6709\u3057\u3001\u53c8\u306f\u4f7f\u7528\u306e\u6a29\u5229\u3092\u6709\u3059\u308b\u8ca1\u7523\u306b\u3064\u3044\u3066\u3001\u6240\u6709\u6a29\u3092\u79fb\u8ee2\u3057\u3001\u53c8\u306f\u4f7f\u7528\u306e\u6a29\u5229\u3092\u4e0e\u3048\u308b\u305f\u3081\u306e\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u306b\u3088\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u305f\u3081\u306e\u5951\u7d04<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306b\u3044\u3046\u300c\u4e3b\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u8005\u300d\u3068\u306f\u3001\u4e0a\u8a18<span style=\"color: #cd853f;\">\u2460<\/span>\uff5e<span style=\"color: #cd853f;\">\u2462<\/span>\u306e\u5951\u7d04\u304c\u7de0\u7d50\u3055\u308c\u308b\u3068\u3044\u3046\u7d50\u679c\u3092\u3082\u305f\u3089\u3059\u5f79\u5272\u3092\u679c\u305f\u3059\u8005\u3092\u3044\u3044\u3001\u4f8b\u3048\u3070\u3001\u5916\u56fd\u6cd5\u4eba\u306e\u5546\u54c1\u306b\u3064\u3044\u3066\u8ca9\u58f2\u5951\u7d04\u3092\u6210\u7acb\u3055\u305b\u308b\u305f\u3081\u306e\u55b6\u696d\u6d3b\u52d5\u3092\u884c\u3046\u8005\u304c\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/20a\/20_01_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a20\uff0d\uff11\uff0d\uff16<\/a>\uff09\u3002\u3053\u306e\u300c\u4e3b\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u8005\u300d\u306b\u306f\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u306b\u4ee3\u7406\u4ebaPE\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u305f\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\uff08\u6539\u6b63\u524d\u6cd5\u4ee4186\u4e09\uff09\u304c\u5305\u542b\u3055\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u9ad8\u6a4b\u6b63\u6717\u7de8\u300e\u5341\u8a02\u7248 \u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u9010\u6761\u89e3\u8aac\u300f\uff08\u7a0e\u52d9\u7814\u7a76\u4f1a\u51fa\u7248\u5c40\u30012021\u5e74\uff091776\u9801\u53c2\u7167\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u4ee3\u7406\u4ebaPE\u306b\u306f\u3001\u9577\u671f\u306e\u4ee3\u7406\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u5916\u56fd\u6cd5\u4eba\u306b\u4ee3\u308f\u3063\u3066\u884c\u52d5\u3059\u308b\u8005\u306e\u307b\u304b\u3001\u500b\u3005\u306e\u4ee3\u7406\u5951\u7d04\u306f\u77ed\u671f\u7684\u3067\u3042\u308b\u304c\u3001\uff12\u4ee5\u4e0a\u306e\u4ee3\u7406\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u53cd\u5fa9\u3057\u3066\u4e00\u306e\u5916\u56fd\u6cd5\u4eba\u306b\u4ee3\u308f\u3063\u3066\u884c\u52d5\u3059\u308b\u8005\u304c\u542b\u307e\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/20a\/20_01_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a20\uff0d\uff11\uff0d\uff17<\/a>\uff09\u3002\u306a\u304a\u3001\u3053\u3053\u3067\u3044\u3046\u300c\u4e00\u306e\u5916\u56fd\u6cd5\u4eba\u306b\u4ee3\u308f\u3063\u3066\u884c\u52d5\u3059\u308b\u8005\u300d\u306f\u3001\u7279\u5b9a\u306e\u5916\u56fd\u6cd5\u4eba\u306e\u307f\u306b\u4ee3\u308f\u3063\u3066\u884c\u52d5\u3059\u308b\u8005\u306b\u9650\u3089\u308c\u306a\u3044\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u306e\u4e8b\u4f8b\u3067\u306f\u3042\u308b\u304c\u3001\u6539\u6b63\u5f8c\u306e\u53b3\u683c\u898f\u5b9a\u3092\u4e00\u90e8\u524d\u53d6\u308a\u3057\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3068\u8a8d\u3081\u3089\u308c\u308b\u88c1\u6c7a\u4e8b\u4f8b\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u9752\u5c71\u6176\u4e8c\u300c\u5916\u56fd\u6cd5\u4eba\u306e\u4ee3\u7406\u4ebaPE\u8a8d\u5b9a\u300d\uff08TKC\u7a0e\u60c5\u30012020\u5e7412\u6708\uff0924\u9801\u53c2\u7167\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u904e\u53bb\u306e\u88c1\u6c7a\u4f8b<\/strong><\/h4>\n<h4 style=\"padding: 10px; border: 3px solid #D3D3D3; background-color: #f5f5f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u300a\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u5e73\u621025\u5e7411\u6708\uff15\u65e5\u88c1\u6c7a\u300b<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span><\/h4>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000 TAINS\u30b3\u30fc\u30c9\uff1aJ93\uff0d3\uff0d10<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u672c\u4ef6\u306f\u3001\u5be9\u67fb\u8acb\u6c42\u4eba\uff38\u304c\u56fd\u5916\u3067\u4ed5\u5165\u308c\u305f\u5546\u54c1\u3092\u56fd\u5185\u306e\u9867\u5ba2\u306b\u8ca9\u58f2\u3057\u3066\u751f\u3058\u305f\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u539f\u51e6\u5206\u5e81\u304c\u3001\uff38\u306f\u81ea\u5df1\u306e\u305f\u3081\u306b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u305f\u3081\u306e\u6ce8\u6587\u306e\u53d6\u5f97\u7b49\u306e\u884c\u70ba\u306e\u3046\u3061\u306e\u91cd\u8981\u306a\u90e8\u5206\u3092\u884c\u3046\u4ee3\u7406\u4eba\u7b49\u3092\u56fd\u5185\u306b\u7f6e\u3044\u3066\u3044\u305f\u3068\u8a8d\u5b9a\u3057\u3001\u5f53\u8a72\u6240\u5f97\u306e\u91d1\u984d\u306f\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u4fc2\u308b\u6240\u5f97\u306e\u91d1\u984d\u306b\u5f53\u305f\u308b\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u306e\u6c7a\u5b9a\u51e6\u5206\u7b49\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3001\uff38\u304c\u3001\u539f\u51e6\u5206\u306e\u5168\u90e8\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u305f\u4e8b\u6848\u3067\u3042\u308b\u3002<\/p>\n<p>\uff38\u306f\u3001\u9999\u6e2f\u3067\u8a2d\u7acb\u3055\u308c\u305f\u5916\u56fd\u6cd5\u4eba\uff08\uff2d\u793e\u306e100\uff05\u5b50\u4f1a\u793e\uff09\u3067\u3042\u308a\u3001\uff2d\u793e\u306f\u3001\u5546\u54c1\u30ab\u30bf\u30ed\u30b0\u7b49\u3092\u5a92\u4f53\u3068\u3057\u3066\u8863\u6599\u54c1\u3001\u5bb6\u5ead\u7528\u54c1\u306a\u3069\u3092\u8ca9\u58f2\u3059\u308b\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u3002\uff38\u306f\u3001\u9999\u6e2f\u3067\u4ed5\u5165\u308c\u305f\u30b5\u30d7\u30ea\u30e1\u30f3\u30c8\u3001\u30d6\u30e9\u30f3\u30c9\u5316\u7ca7\u54c1\u3001\u30d6\u30e9\u30f3\u30c9\u96d1\u8ca8\u306a\u3069\u3092\u3001\u65e5\u672c\u56fd\u5185\u306e\u6d88\u8cbb\u8005\u306b\u5bfe\u3057\u30ab\u30bf\u30ed\u30b0\u8ca9\u58f2\u3059\u308b\u5546\u54c1\u8ca9\u58f2\u4e8b\u696d\u8005\u3067\u3042\u308b\u3002\u5f53\u8a72\u4e8b\u696d\u3092\u884c\u3046\u306b\u5f53\u305f\u308a\uff38\u306f\u3001\u5185\u56fd\u6cd5\u4eba\uff2e\u793e\u3068\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\uff2e\u793e\u306e\u30b3\u30fc\u30eb\u30bb\u30f3\u30bf\u30fc\u3067\u9867\u5ba2\u304b\u3089\u306e\u6ce8\u6587\u3092\u53d7\u3051\u3001\u5546\u54c1\u3092\u9999\u6e2f\u304b\u3089\u65e5\u672c\u306b\u767a\u9001\u3057\u3066\u767a\u6ce8\u8005\u306b\u7d0d\u54c1\u3057\u3066\u3044\u305f\u3002\uff38\u793e\u3068\u306e\u95a2\u4fc2\u3067\u306f\u3001\uff2e\u793e\u306e\u672c\u5e97\u304c\u30b3\u30fc\u30eb\u30bb\u30f3\u30bf\u30fc\u696d\u52d9\u3092\u8acb\u3051\u8ca0\u3044\u3001\u5225\u306e\u652f\u5e97\u304c\u30ab\u30bf\u30ed\u30b0\u88fd\u4f5c\u4f5c\u6210\u30b5\u30dd\u30fc\u30c8\u696d\u52d9\u3092\u8acb\u3051\u8ca0\u3063\u3066\u3044\u305f\u3002\u306a\u304a\u672c\u4ef6\u3067\u306f\u3001\uff38\u306e\u65e5\u672c\u306b\u304a\u3051\u308b\u30ab\u30bf\u30ed\u30b0\u8ca9\u58f2\u306b\u5f93\u4e8b\u3059\u308b\u4e0a\u8a18\u5185\u56fd\u6cd5\u4eba\u4ee5\u5916\u306b\u3001\u9999\u6e2f\u306b\u304a\u3044\u3066\u3001\uff38\u304b\u3089\uff2e\u793e\u3042\u3066\u306e\u30ab\u30bf\u30ed\u30b0\u88fd\u4f5c\u30b5\u30dd\u30fc\u30c8\u696d\u52d9\u3092\u9014\u4e2d\u304b\u3089\u4ee3\u66ff\u3059\u308b\u9999\u6e2f\u6cd5\u4eba\uff30\u793e\u304c\u5b58\u5728\u3059\u308b\u307b\u304b\u3001\u7c73\u56fd\u3067\u4ed5\u5165\u308c\u305f\u5316\u7ca7\u54c1\u3084\u30b5\u30d7\u30ea\u30e1\u30f3\u30c8\u7b49\u306e\u6d77\u5916\u5546\u54c1\u3092\u65e5\u672c\u56fd\u5185\u306e\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u8ca9\u58f2\u3059\u308b\u7c73\u56fd\u6cd5\u4eba\uff31\u793e\uff08\uff2d\u793e\u306e100\uff05\u5b50\u4f1a\u793e\uff09\u304c\u3001\uff2e\u793e\u3068\u306e\u9593\u3067\u540c\u69d8\u306e\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\uff38\u306f\u3001\u672c\u4ef6\u5404\u4e8b\u696d\u5e74\u5ea6\uff08\u5e73\u621019\u5e74\uff13\u6708\u671f\u306a\u3044\u3057\u540c21\u5e74\uff13\u6708\u671f\uff09\u306e\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3053\u308d\u3001\u540c\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u8abf\u67fb\u306b\u57fa\u3065\u304d\u3001\u5e73\u621024\u5e74\uff15\u670814\u65e5\u4ed8\u3067\u3001\uff38\u306e\u5546\u54c1\u8ca9\u58f2\u4e8b\u696d\u306b\u3088\u308a\u751f\u3058\u305f\u6240\u5f97\u306e\u91d1\u984d\u306f\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u5f53\u305f\u308b\u3068\u3057\u3066\u3001\uff38\u306b\u5bfe\u3057\u3001\u5404\u6c7a\u5b9a\u51e6\u5206\u7b49\u3092\u884c\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4e89\u70b9\u53ca\u3073\uff38\u306e\u4e3b\u5f35\u306e\u8981\u65e8<\/strong><\/h4>\n<p>\u672c\u4ef6\u306e\u4e89\u70b9\u306f\u3001\u300c\uff38\u304c\u884c\u3063\u305f\u672c\u4ef6\u5546\u54c1\u8ca9\u58f2\u4e8b\u696d\u306f\u3001\uff08\u4e2d\u7565\uff09\u56fd\u5185\u306b\u7f6e\u304f\u4ee3\u7406\u4eba\u7b49\u306b\u3088\u308a\u884c\u308f\u308c\u305f\u3082\u306e\u306b\u5f53\u305f\u308b\u304b\u5426\u304b\u300d\u3001\u3088\u308a\u8a73\u7d30\u306b\u306f\u3001\uff2e\u793e\u306f\u3001\uff38\u306e\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u306b\u5f53\u305f\u308b\u304b\u5426\u304b\u3067\u3042\u308b\uff08\u4ed6\u306e\u4e89\u70b9\u306f\u7701\u7565\uff09\u3002<\/p>\n<p>\uff38\u306f\u3001\u4e8b\u4ef6\u5f53\u6642\u306e\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u304c\u3001\u300c\u5c02\u3089\u53c8\u306f\u4e3b\u3068\u3057\u3066<span style=\"text-decoration: underline;\">\u4e00\u306e\u5916\u56fd\u6cd5\u4eba\uff08\u4e2d\u7565\uff09\u306e\u305f\u3081<\/span>\u306b\u3001\u5e38\u7fd2\u7684\u306b\u3001\u305d\u306e\u4e8b\u696d\u306b\u95a2\u3057\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u305f\u3081\u306e\u6ce8\u6587\u306e\u53d6\u5f97\u3001\u5354\u8b70\u305d\u306e\u4ed6\u306e\u884c\u70ba\u306e\u3046\u3061<span style=\"text-decoration: underline;\">\u91cd\u8981\u306a\u90e8\u5206<\/span>\u3092\u3059\u308b\u8005\u300d\uff08\u6539\u6b63\u524d\u6cd5\u4ee4186\u4e09\u3001\u4e0b\u7dda\u7b46\u8005\uff09\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001<span style=\"color: #006400;\">\uff08i\uff09<\/span>\u300c\u91cd\u8981\u306a\u90e8\u5206\u300d\u306b\u3064\u3044\u3066\u3001\uff2e\u793e\u304c\u884c\u3063\u305f\u696d\u52d9\u306f\u3001\u9867\u5ba2\u304b\u3089\u306e\u4e00\u65b9\u7684\u610f\u601d\u7b49\u3092\u5358\u306b\u96c6\u8a08\u306a\u3044\u3057\u53d6\u308a\u6b21\u3050\u3068\u3044\u3046\u3044\u308f\u3070\u5358\u7d14\u306a\u6a5f\u68b0\u7684\u696d\u52d9\u306b\u3059\u304e\u305a\u3001\uff2e\u793e\u304c\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u30ab\u30bf\u30ed\u30b0\u306f\u5546\u54c1\u306e\u5ba3\u4f1d\u8cc7\u6599\u306b\u3059\u304e\u306a\u3044\u304b\u3089\u3001\uff2e\u793e\u304c\u884c\u3063\u305f\u696d\u52d9\u306f\u3001\u300c\u6ce8\u6587\u306e\u53d6\u5f97\u3001\u5354\u8b70\u305d\u306e\u4ed6\u306e\u884c\u70ba\u306e\u3046\u3061\u306e\u91cd\u8981\u306a\u90e8\u5206\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3001<span style=\"color: #006400;\">\uff08\u2171\uff09<\/span>\u300c\u4e00\u306e\u5916\u56fd\u6cd5\u4eba\u306e\u305f\u3081\u300d\u306b\u3064\u3044\u3066\u3001\uff2e\u793e\u306f\u3001\uff38\u4ee5\u5916\u306e\u5916\u56fd\u6cd5\u4eba\u3067\u3042\u308b\uff31\u793e\u306e\u305f\u3081\u306b\u3082\u540c\u7a2e\u306e\u696d\u52d9\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u307e\u305f\uff31\u793e\u3068\uff38\u306f\u8cc7\u672c\u7684\u306b\u3044\u308f\u3086\u308b\u5144\u5f1f\u4f1a\u793e\u306e\u95a2\u4fc2\u306b\u3042\u308a\u3001\u300c\u305d\u306e\u5916\u56fd\u6cd5\u4eba\u3068\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u8005\u300d\uff08\u6539\u6b63\u524d\u6cd5\u4ee4186\u4e09\u62ec\u5f27\u66f8\u304d\uff09\u306b\u306f\u3001\u5144\u5f1f\u4f1a\u793e\u306f\u542b\u307e\u308c\u306a\u3044\u3068\u4e3b\u5f35\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5be9\u5224\u6240\u306e\u5224\u65ad<\/strong><\/h4>\n<p>\u5be9\u5224\u6240\u306f\u3001\u8981\u65e8\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8aac\u793a\u3057\u3066\uff38\u306e\u8acb\u6c42\u3092\u68c4\u5374\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u5224\u65ad\u67a0\u7d44\u307f\u3068\u306a\u308b\u6cd5\u4ee4\u89e3\u91c8<\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u30a4\uff09\u3000\u6ce8\u6587\u53d6\u5f97\u7b49\u306e\u884c\u70ba\u306e\u3046\u3061\u306e\u300c\u91cd\u8981\u306a\u90e8\u5206\u300d\u306b\u3064\u3044\u3066<\/strong><\/p>\n<p>\u300c\u91cd\u8981\u306a\u90e8\u5206\u300d\u3068\u306f\u3001\u6ce8\u6587\u306e\u5f62\u5f0f\u7684\u306a\u53d6\u308a\u307e\u3068\u3081\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u5b9f\u8cea\u7684\u306b\u3001\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u6a29\u9650\u3092\u6709\u3059\u308b\u8005\u306e\u884c\u70ba\u3068\u540c\u8996\u3057\u5f97\u308b\u3088\u3046\u306a\u884c\u70ba\u3001\u3059\u306a\u308f\u3061\u3001\u5951\u7d04\u7de0\u7d50\u306b\u81f3\u308b\u4e00\u9023\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u3001\u5951\u7d04\u306e\u7de0\u7d50\u306e\u305f\u3081\u306b\u5fc5\u8981\u4e0d\u53ef\u6b20\u3068\u306a\u308b\u884c\u70ba\u304c\u3053\u308c\u306b\u5f53\u305f\u308b\u3068\u89e3\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u6ce8\u6587\u53d6\u5f97\u7b49\u306e\u884c\u70ba\u304c\u300c\u91cd\u8981\u306a\u90e8\u5206\u300d\u3067\u3042\u308b\u3053\u3068\u3067\u8db3\u308a\u3001\u5fc5\u305a\u3057\u3082\u696d\u52d9\u3092\u884c\u3046\u8005\u306e\u884c\u70ba\u306b\u3088\u308a\u6ce8\u6587\u53d6\u5f97\u7b49\u304c\u5b8c\u9042\u3055\u308c\u306a\u304f\u3068\u3082\u3001\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u8a72\u5f53\u6027\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u30ed\uff09\u3000\u300c\u4e00\u306e\u5916\u56fd\u6cd5\u4eba\u306e\u305f\u3081\u306b\u300d\u306b\u3064\u3044\u3066<\/strong><\/p>\n<p>\uff08\u4e8b\u4ef6\u5f53\u6642\u306e\uff09\u898f\u5b9a\u306f\u3001\u5916\u56fd\u6cd5\u4eba\u3068\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u3068\u306e\u95a2\u4fc2\u304c\u3001\u539f\u5247\u3068\u3057\u3066\u4e00\u5bfe\u4e00\u306e\u5c02\u5c5e\u7684\u95a2\u4fc2\u306b\u3042\u308b\u3053\u3068\u3092\u8981\u6c42\u3057\u3001\u305d\u306e\u9069\u7528\u8981\u4ef6\u3092\u9650\u5b9a\u3057\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u4e00\u65b9\u3067\u3001\u300c\u4e00\u306e\u5916\u56fd\u6cd5\u4eba\u300d\u306b\u3001\u305d\u306e\u4e3b\u8981\u306a\u682a\u4e3b\u7b49\u305d\u306e\u4ed6\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u8005\u3092\u542b\u3080\u3068\u3057\u3066\u3001\u4e00\u5b9a\u306e\u7bc4\u56f2\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002\u305d\u306e\u8da3\u65e8\u306f\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u3092\u884c\u3046\u5916\u56fd\u6cd5\u4eba\u304c\u8907\u6570\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u3001\u305d\u308c\u3089\u306e\u5916\u56fd\u6cd5\u4eba\u306e\u4e00\u65b9\u304c\u4ed6\u65b9\u306e\u4e3b\u8981\u306a\u682a\u4e3b\u7b49\u3067\u3042\u308b\u95a2\u4fc2\u3001\u3059\u306a\u308f\u3061\u4e92\u3044\u306b\u89aa\u5b50\u4f1a\u793e\u7b49\u306e\u95a2\u4fc2\u306b\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u89aa\u5b50\u4f1a\u793e\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u4e8b\u696d\u306b\u95a2\u3059\u308b\u6ce8\u6587\u53d6\u5f97\u7b49\u306e\u696d\u52d9\u3092\u56fd\u5185\u306e\u540c\u4e00\u306e\u8005\u306b\u884c\u308f\u305b\u308b\u3053\u3068\u306f\u3001\u305d\u306e\u7d4c\u55b6\u5224\u65ad\u306b\u304a\u3044\u3066\u5408\u7406\u7684\u304b\u3064\u5fc5\u7136\u7684\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3001\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u7b49\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u9664\u5916\u3059\u308b\u3053\u3068\u306f\u5b9f\u614b\u306b\u305d\u3050\u308f\u305a\u3001\u5408\u7406\u6027\u3092\u6709\u3057\u306a\u3044\u305f\u3081\u3067\u3042\u308b\u3068\u89e3\u3055\u308c\u308b\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u300c\u305d\u306e\u5916\u56fd\u6cd5\u4eba\u306e\u4e3b\u8981\u306a\u682a\u4e3b\u305d\u306e\u4ed6\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u8005\u300d\u3068\u306f\u3001\u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u3068\u89aa\u5b50\u4f1a\u793e\u306e\u95a2\u4fc2\u306b\u3042\u308b\u8005\u304c\u3053\u308c\u306b\u5f53\u305f\u308b\u307b\u304b\u3001\u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u3068\u306e\u8cc7\u672c\u95a2\u4fc2\u3001\u4e8b\u696d\u5185\u5bb9\u306b\u95a2\u3059\u308b\u76f8\u4e92\u95a2\u4fc2\u306a\u3069\u304b\u3089\u3001\u305d\u306e\u4e8b\u696d\u306b\u95a2\u3059\u308b\u6ce8\u6587\u53d6\u5f97\u7b49\u306e\u696d\u52d9\u3092\u540c\u4e00\u306e\u8005\u306b\u884c\u308f\u305b\u308b\u3053\u3068\u306b\u5408\u7406\u6027\u304b\u3064\u5fc5\u7136\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b\u95a2\u4fc2\u306b\u3042\u308b\u8005\u304c\u3053\u308c\u306b\u5f53\u305f\u308b\u3068\u89e3\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u8a8d\u5b9a\u3055\u308c\u305f\uff2e\u793e\u4e8b\u696d\u5185\u5bb9\u3068\u5224\u65ad\u67a0\u7d44\u307f\u3078\u306e\u5f53\u3066\u306f\u3081<\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u30a4\uff09\u3000\u6ce8\u6587\u53d6\u5f97\u7b49\u306e\u884c\u70ba\u306e\u3046\u3061\u306e\u300c\u91cd\u8981\u306a\u90e8\u5206\u300d\u306b\u3064\u3044\u3066<\/strong><\/p>\n<p>\uff2e\u793e\u672c\u793e\u3067\u306e\u30b3\u30fc\u30eb\u30bb\u30f3\u30bf\u30fc\u696d\u52d9\u306f\u3001\uff38\u306e\u5546\u54c1\u8ca9\u58f2\u4e8b\u696d\u306b\u95a2\u3057\u3001\u30ab\u30bf\u30ed\u30b0\u306b\u63b2\u8f09\u3055\u308c\u305f\u5546\u54c1\u306b\u3064\u3044\u3066\u3001\u5b9a\u3081\u3089\u308c\u305f\u53d7\u6ce8\u57fa\u6e96\u53ca\u3073\u30de\u30cb\u30e5\u30a2\u30eb\u306b\u306e\u3063\u3068\u3063\u3066\u30aa\u30da\u30ec\u30fc\u30bf\u30fc\u304c\u53d7\u4ed8\u51e6\u7406\u3092\u884c\u3063\u3066\u304a\u308a\u3001\uff38\u3078\u6ce8\u6587\u60c5\u5831\u304c\u5831\u544a\u3055\u308c\u305f\u5f8c\u306f\u3001\u767a\u9001\u304c\u4e0d\u53ef\u80fd\u3067\u3042\u308b\u3068\uff38\u304c\u5224\u65ad\u3057\u305f\u5834\u5408\u306b\u306e\u307f\u3001\u7533\u8fbc\u8005\u306b\u305d\u306e\u65e8\u306e\u9023\u7d61\u304c\u306a\u3055\u308c\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308a\u3001\u767a\u9001\u304c\u53ef\u80fd\u306a\u3082\u306e\u306f\u627f\u8afe\u306e\u901a\u77e5\u3082\u306a\u304f\u5546\u54c1\u304c\u767a\u9001\u3055\u308c\u3066\u3044\u305f\u306e\u3067\u3042\u308b\u304b\u3089\u3001\uff2e\u793e\u672c\u793e\u3067\u306e\u53d7\u6ce8\u884c\u70ba\u306f\u3001\u5358\u306a\u308b\u6ce8\u6587\u306e\u53d6\u308a\u307e\u3068\u3081\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u5951\u7d04\u7de0\u7d50\u3068\u540c\u8996\u3057\u5f97\u308b\u304b\u3001\u5c11\u306a\u304f\u3068\u3082\u5951\u7d04\u7de0\u7d50\u306b\u76f4\u7d50\u3057\u305f\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u884c\u70ba\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\uff2e\u793e\u652f\u5e97\u304c\u8acb\u3051\u8ca0\u3046\u5546\u54c1\u30ab\u30bf\u30ed\u30b0\u306f\u3001\u5546\u54c1\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3001\u5546\u54c1\u8cfc\u5165\u306e\u305f\u3081\u306e\u4e00\u9023\u306e\u624b\u7d9a\u3092\u8a18\u8f09\u3057\u305f\u552f\u4e00\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u6d88\u8cbb\u8005\u304c\u8cfc\u5165\u306e\u7533\u8fbc\u307f\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u4e0d\u53ef\u6b20\u306e\u3082\u306e\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u540c\u652f\u5e97\u306e\u30ab\u30bf\u30ed\u30b0\u5236\u4f5c\u30b5\u30dd\u30fc\u30c8\u696d\u52d9\u306f\u3001\u5951\u7d04\u7de0\u7d50\u306b\u81f3\u308b\u4e00\u9023\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u3001\u5951\u7d04\u306e\u7de0\u7d50\u306e\u305f\u3081\u306b\u5fc5\u8981\u4e0d\u53ef\u6b20\u3068\u306a\u308b\u884c\u70ba\u3067\u3042\u3063\u305f\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u30ed\uff09\u3000\u300c\u4e00\u306e\u5916\u56fd\u6cd5\u4eba\u306e\u305f\u3081\u306b\u300d\u306b\u3064\u3044\u3066<\/strong><\/p>\n<p>\uff38\u53ca\u3073\uff31\u793e\u306f\u3001\u89aa\u4f1a\u793e\u304c\u5171\u901a\u3067\u3042\u308a\u3001\uff2e\u793e\u306b\u59d4\u8a17\u3055\u308c\u305f\u696d\u52d9\u306f\u540c\u6642\u306b\u51e6\u7406\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3059\u308b\u3068\u3001\u89aa\u4f1a\u793e\u306e\u652f\u914d\u529b\u3092\u80cc\u666f\u306b\u3001\u4e8b\u696d\u5185\u5bb9\u306b\u95a2\u3059\u308b\u76f8\u4e92\u95a2\u4fc2\u304b\u3089\u3001\u4e8b\u696d\u9042\u884c\u306e\u305f\u3081\u306b\u5171\u901a\u306e\u56fd\u5185\u306e\u4e8b\u696d\u8005\u306b\u696d\u52d9\u59d4\u8a17\u3059\u308b\u3053\u3068\u306b\u306f\u5408\u7406\u6027\u304b\u3064\u5fc5\u7136\u6027\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3002\u306a\u304a\u3001\uff38\u53ca\u3073\uff31\u793e\u3068\uff2e\u793e\u3068\u306e\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u4e0a\u3001\uff30\u793e\u304c\u4ecb\u5728\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u4e8b\u5b9f\u306f\u8a8d\u3081\u3089\u308c\u308b\u304c\u3001\u4e8b\u696d\u4e3b\u4f53\u306f\uff38\u53ca\u3073\uff31\u793e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u59d4\u8a17\u5951\u7d04\u306b\u304a\u3051\u308b\uff30\u793e\u306e\u5b58\u5728\u306f\u4e0a\u8a18\u5224\u65ad\u306b\u306f\u5f71\u97ff\u3092\u53ca\u307c\u3055\u306a\u3044\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u8907\u6570\u306e\u5916\u56fd\u6cd5\u4eba\u304c\u305d\u308c\u305e\u308c\u306e\u4e8b\u696d\u306b\u95a2\u3059\u308b\u6ce8\u6587\u53d6\u5f97\u7b49\u306e\u696d\u52d9\u3092\u56fd\u5185\u306e\u540c\u4e00\u306e\u8005\u306b\u884c\u308f\u305b\u308b\u3053\u3068\u306b\u5408\u7406\u6027\u304b\u3064\u5fc5\u7136\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u8907\u6570\u306e\u5916\u56fd\u6cd5\u4eba\u306f\u3001\u7279\u6b8a\u306e\u95a2\u4fc2\u306b\u3042\u308b\u3068\u3057\u3066\u300c\u4e00\u306e\u5916\u56fd\u6cd5\u4eba\u300d\u306b\u542b\u307e\u308c\u308b\u3068\u89e3\u3059\u3079\u304d\u3067\u3042\u308b\u304b\u3089\u3001\uff31\u793e\u306f\u3001\uff38\u306b\u3053\u308c\u3092\u542b\u3081\u3066\u4e00\u306e\u5916\u56fd\u6cd5\u4eba\u3068\u307f\u306a\u3059\u3079\u304d\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u8005\u3067\u3042\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u30cf\uff09\u3000\u7d50\u8ad6<\/strong><\/p>\n<p>\u4ee5\u4e0a\u304b\u3089\u3001\uff2e\u793e\u306f\u3001\u4e00\u306e\u5916\u56fd\u6cd5\u4eba\u3068\u8a8d\u3081\u3089\u308c\u308b\uff38\u53ca\u3073\uff31\u793e\u306e\u305f\u3081\u306b\u3001\u5546\u54c1\u8ca9\u58f2\u4e8b\u696d\u306b\u95a2\u3057\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u305f\u3081\u306e\u6ce8\u6587\u53d6\u5f97\u7b49\u306e\u884c\u70ba\u306e\u3046\u3061\u306e\u91cd\u8981\u306a\u90e8\u5206\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u672c\u4ef6\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u9593\u3001\u59d4\u8a17\u5951\u7d04\u306b\u57fa\u3065\u304d\u3001\u4e0a\u8a18\u306e\u3068\u304a\u308a\u306e\u696d\u52d9\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u5e38\u7fd2\u6027\u3082\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\uff2e\u793e\u306f\u3001\uff38\u306e\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u691c\u8a0e<\/strong><\/h4>\n<p>\u672c\u4ef6\u3067\u5be9\u5224\u6240\u306f\u3001\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u8a72\u5f53\u6027\u306b\u3064\u304d\u3001\u5f53\u6642\u306e\u898f\u5b9a\u306e\u8981\u4ef6\u3092\u3001\u6ce8\u6587\u53d6\u5f97\u7b49\u306e\u884c\u70ba\u306e\u3046\u3061\u306e\u300c\u91cd\u8981\u306a\u90e8\u5206\u300d\u3068\u3001\u300c\u4e00\u306e\u5916\u56fd\u6cd5\u4eba\u306e\u305f\u3081\u306b\u300d\u306e\uff12\u3064\u306b\u5206\u3051\u3001\u305d\u308c\u305e\u308c\u3092\u4e8b\u5b9f\u8a8d\u5b9a\u3057\u3066\u5f53\u3066\u306f\u3081\u3066\u3044\u304f\u3068\u3044\u3046\u5224\u65ad\u67a0\u7d44\u307f\u3092\u5b9a\u7acb\u3057\u3001\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u306e\u6587\u8a00\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u696d\u52d9\u9042\u884c\u306e\u5b9f\u614b\u306b\u8e0f\u307f\u8fbc\u3093\u3067\u691c\u8a0e\u3057\u305f\u70b9\u306b\u672c\u88c1\u6c7a\u306e\u7279\u5fb4\u304c\u3042\u308b\u3002\u672c\u4ef6\u3067\u306f\u3001\uff2e\u793e\u672c\u793e\u3067\u306e\u30b3\u30fc\u30eb\u30bb\u30f3\u30bf\u30fc\u696d\u52d9\u306f\u5951\u7d04\u7de0\u7d50\u3068\u540c\u8996\u3057\u5f97\u308b\u3068\u8a8d\u5b9a\u3055\u308c\u305f\u304c\u3001\u4e8b\u5b9f\u95a2\u4fc2\u5982\u4f55\u306b\u3088\u3063\u3066\u306f\u3001\u53cd\u5bfe\u306e\u7d50\u8ad6\u3082\u3042\u308a\u5f97\u3088\u3046<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u9752\u5c71\u30fb\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>34\u9801\u306f\u3001\u300c\u4f8b\u3048\u3070\u3001\u30b3\u30fc\u30eb\u30bb\u30f3\u30bf\u30fc\u306f\u3001\u30af\u30ec\u30fc\u30e0\u51e6\u7406\u306a\u3069\u306e\u90e8\u5206\u7684\u6a5f\u80fd\u3092\u679c\u305f\u3059\u306b\u904e\u304e\u306a\u3044\u5834\u5408\u306a\u3069\u4f4e\u6a5f\u80fd\u306e\u7269\u3067\u3042\u308c\u3070\u3001\u7d50\u8ad6\u306f\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u672c\u7a3f\u3067\u306f\u7d19\u5e45\u306e\u95a2\u4fc2\u3067\u7701\u7565\u3057\u305f\u304c\u3001\u672c\u4ef6\u3067\u306f\u3001\u72ec\u7acb\u4ee3\u7406\u4eba\u8a72\u5f53\u6027\uff08\u6cd5\u4ee4\uff14\u306e\uff14\u2467\uff09\u306b\u3064\u3044\u3066\u3082\u4e89\u308f\u308c\u305f\u3002\u72ec\u7acb\u4ee3\u7406\u4eba\u306f\u3001<span style=\"color: #666699;\">\uff08i\uff09<\/span>\u6cd5\u7684\u72ec\u7acb\u6027\u3001<span style=\"color: #666699;\">\uff08\u2171\uff09<\/span>\u7d4c\u6e08\u7684\u72ec\u7acb\u6027\u3001\u53ca\u3073<span style=\"color: #666699;\">\uff08\u2172\uff09<\/span>\u901a\u5e38\u696d\u52d9\u6027\u306e\u5404\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/20a\/20_01_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a20\uff0d\uff11\uff0d\uff18<\/a>\uff09\u304c\u3001\uff38\u306f\u3053\u308c\u3089\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u3068\u4e3b\u5f35\u3057\u305f\u3002\u5be9\u5224\u6240\u306f\u3001<span style=\"color: #666699;\">\uff08i\uff09<\/span>\u306b\u3064\u3044\u3066\u3001\u30b3\u30fc\u30eb\u30bb\u30f3\u30bf\u30fc\u696d\u52d9\u53ca\u3073\u30ab\u30bf\u30ed\u30b0\u5236\u4f5c\u30b5\u30dd\u30fc\u30c8\u696d\u52d9\u306e\u4e21\u9762\u306b\u304a\u3044\u3066\u3001\uff38\u304b\u3089\u306e\u8a73\u7d30\u306a\u6307\u793a\u3084\u5305\u62ec\u7684\u306a\u652f\u914d\u304c\u50cd\u3044\u3066\u304a\u308a\u3001\u696d\u52d9\u3092\u9042\u884c\u3059\u308b\u4e0a\u3067\u306e\uff2e\u793e\u306e\u88c1\u91cf\u306e\u7bc4\u56f2\u306f\u9650\u5b9a\u7684\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\uff2e\u793e\u306b\u6cd5\u7684\u72ec\u7acb\u6027\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3057\u3001<span style=\"color: #666699;\">\uff08\u2171\uff09<\/span>\u306b\u3064\u3044\u3066\u3001\uff2e\u793e\u306f\u3001\u4f01\u696d\u3068\u3057\u3066\u5b58\u7d9a\u3059\u308b\u305f\u3081\u306e\u5fc5\u8981\u306a\u4e8b\u696d\u904b\u55b6\u8cc7\u91d1\u3092\uff38\u304b\u3089\u306e\u501f\u5165\u308c\u306b\u4f9d\u5b58\u3057\u3066\u304a\u308a\u3001\u7d4c\u6e08\u7684\u30ea\u30b9\u30af\u3092\u81ea\u3089\u8ca0\u62c5\u3057\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u305f\u3068\u306f\u3044\u3048\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u7d4c\u6e08\u7684\u72ec\u7acb\u6027\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3057\u3001<span style=\"color: #666699;\">\uff08\u2172\uff09<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\uff2e\u793e\u306f\u3001\u8acb\u6c42\u4eba\u306e\u4e8b\u696d\u9818\u57df\u306b\u5c5e\u3059\u308b\u696d\u52d9\u306e\u307f\u3092\u9042\u884c\u3059\u308b\u305f\u3081\u306b\u8a2d\u7acb\u3055\u308c\u305f\u306e\u3067\u3042\u308b\u304b\u3089\u3001\uff2e\u793e\u81ea\u8eab\u306e\u4e8b\u696d\u3092\u9042\u884c\u3059\u308b\u4e0a\u3067\u306e\u901a\u5e38\u904e\u7a0b\u306f\u89b3\u5ff5\u3067\u304d\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u901a\u5e38\u696d\u52d9\u6027\u306b\u3064\u3044\u3066\u3082\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3057\u3066\u3001\uff38\u306e\u4e3b\u5f35\u3092\u6392\u65a5\u3057\u305f\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\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>\u5e73\u621030\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee3\u7406\u4ebaPE\u306e\u7bc4\u56f2\u304b\u3089\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u306e\u898f\u5b9a\u304c\u524a\u9664\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u540c\u6539\u6b63\u5f8c\u306f\u3001\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u306f\u4ee3\u7406\u4ebaPE\u306e\u7bc4\u56f2\u304b\u3089\u5b8c\u5168\u306b\u9664\u5916\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[216,177,167,181,290],"tags":[666,413,163],"backnumber":[2323],"series":[772],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 03:13:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266119"}],"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=266119"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266119\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=266119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=266119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=266119"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=266119"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=266119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}