{"id":266203,"date":"2024-08-08T10:14:57","date_gmt":"2024-08-08T01:14:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266203"},"modified":"2024-10-01T10:42:48","modified_gmt":"2024-10-01T01:42:48","slug":"tax-article-564","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-564\/","title":{"rendered":"\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c64\u56de\u3011\u300c\u5408\u540c\u4f1a\u793e\u306e\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308b\u7559\u610f\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4e8b\u4f8b<span style=\"font-size: 18px;\">\u3067\u308f\u304b\u308b<\/span>\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u89e3\u6c7a<span style=\"font-size: 18px;\">\u3078\u306e<\/span>\u30d2\u30f3\u30c8<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c64\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5408\u540c\u4f1a\u793e\u306e\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308b\u7559\u610f\u70b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u592a\u967d\u30b0\u30e9\u30f3\u30c8\u30bd\u30f3\u30c8\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\uff08\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u7814\u7a76\u4f1a\uff09<br \/>\n\u30d1\u30fc\u30c8\u30ca\u30fc\u3000\u7a0e\u7406\u58eb\u3000<strong>\u4f50\u85e4\u3000\u9054\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #006400; background-color: #f0fff0; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u76f8\u8ac7\u5185\u5bb9<\/strong><\/h4>\n<p>\u79c1\u306f\u3001\u96fb\u5b50\u90e8\u54c1\u306e\u88fd\u9020\u30fb\u8ca9\u58f2\u3092\u884c\u3063\u3066\u3044\u308b\uff38\u793e\uff08\u4e0a\u5834\u4f1a\u793e\uff09\u306e\u793e\u9577\u3067\u3059\u3002\uff38\u793e\u306e\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u6240\u6709\u5206\u3092\u542b\u3081\u3066\uff14\uff05\uff08\u5185\u8a33\uff1a\u500b\u4eba\uff12\uff05\u3001\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\uff12\uff05\uff09\u6240\u6709\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>10\u5e74\u307b\u3069\u524d\u306b\u3001\uff38\u793e\u304c\u682a\u4e3b\u9084\u5143\u3092\u76ee\u7684\u306b\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u3092\u9032\u3081\u3001\u305d\u306e\u81ea\u5df1\u682a\u5f0f\u3092\u6d88\u5374\u3057\u305f\u3053\u3068\u3092\u304d\u3063\u304b\u3051\u306b\u3001\u79c1\u306e\uff38\u793e\u682a\u5f0f\u306e\u6240\u6709\u6bd4\u7387\u304c\uff13\uff05\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\uff38\u793e\u304b\u3089\u306e\u914d\u5f53\u91d1\u304c\u7dcf\u5408\u8ab2\u7a0e\u306b\u306a\u308b\u3053\u3068\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u79c1\u500b\u4eba\u3067\u6240\u6709\u3057\u3066\u3044\u308b\uff38\u793e\u682a\u5f0f\u306e\u4e00\u90e8\u3092\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3078\u73fe\u7269\u51fa\u8cc7\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u73fe\u7269\u51fa\u8cc7\u8ca1\u7523\u3067\u3042\u308b\uff38\u793e\u682a\u5f0f\u306e\u6642\u4fa1\u304c10\u5104\u5186\u3067\u3057\u305f\u306e\u3067\u3001\u8a2d\u7acb\u6642\u306e\u767b\u9332\u514d\u8a31\u7a0e\u3092\u7bc0\u7d04\u3059\u308b\u305f\u3081\u3001\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u4f1a\u793e\u5f62\u614b\u3092\u5408\u540c\u4f1a\u793e\u3068\u3057\u3001\u73fe\u5728\u3082\u79c1\uff11\u4eba\u304c\u793e\u54e1\u3067\u3042\u308b\u5408\u540c\u4f1a\u793e\u306e\u904b\u55b6\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u79c1\u306b\u306f\uff12\u4eba\u306e\u5b50\u4f9b\u304c\u3044\u308b\u305f\u3081\u3001\u5408\u540c\u4f1a\u793e\u306e\u6301\u5206\u3092\uff12\u4eba\u306e\u5b50\u4f9b\u306b\u627f\u7d99\u3055\u305b\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u304c\u3001\u627f\u7d99\u306b\u3042\u305f\u308a\u3001\u5408\u540c\u4f1a\u793e\u306e\u307e\u307e\u3067\u3088\u3044\u306e\u304b\u3001\u682a\u5f0f\u4f1a\u793e\u3078\u7d44\u7e54\u5909\u66f4\u3057\u305f\u65b9\u304c\u3088\u3044\u306e\u304b\u60a9\u3093\u3067\u3044\u307e\u3059\u3002\u305d\u306e\u9078\u629e\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9\u3092\u3054\u6559\u793a\u304f\u3060\u3055\u3044\u3002<br \/>\n<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<h4 style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #fff0f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8<\/strong><\/h4>\n<p>\u682a\u5f0f\u4f1a\u793e\u3068\u5408\u540c\u4f1a\u793e\u306e\u8cc7\u7523\u7ba1\u7406\u306b\u304a\u3051\u308b\u4e3b\u306a\u7279\u5fb4\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266206\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-1-1.png\" alt=\" 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width=\"575\" height=\"619\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-1-1.png 1303w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-1-1-279x300.png 279w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-1-1-951x1024.png 951w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-1-1-768x827.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-1-1-600x646.png 600w\" sizes=\"(max-width: 575px) 100vw, 575px\" \/><\/a><\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4f2d7f;\">\u25a0 \u25a1 \u25a0 \u25a1<\/span> \u89e3 \u8aac <span style=\"color: #4f2d7f;\">\u25a1 \u25a0 \u25a1 \u25a0<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7a0e\u6cd5<\/strong><\/h4>\n<p>\u5b9a\u6b3e\u306b\u3001\u76f8\u7d9a\u306b\u3088\u308b\u6301\u5206\u306e\u627f\u7d99\u304c\u3067\u304d\u308b\u65e8\u306e\u8a18\u8f09\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308a\u3001\u5408\u540c\u4f1a\u793e\uff08\u6cd5\u4eba\u7a0e\u8ab2\u7a0e\uff09\u3084\u793e\u54e1\uff08\u6240\u5f97\u7a0e\u8ab2\u7a0e\uff09\u3078\u306e\u8ab2\u7a0e\u3001\u53ca\u3073\u6301\u5206\u306e\u8a55\u4fa1\u65b9\u6cd5\uff08\u76f8\u7d9a\u7a0e\u7533\u544a\u6642\uff09\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266205\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-2.png\" alt=\" 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-2.png 1318w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-2-226x300.png 226w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-2-771x1024.png 771w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-2-768x1020.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-2-1156x1536.png 1156w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/shokeihint64-2-600x797.png 600w\" sizes=\"(max-width: 575px) 100vw, 575px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff12\uff3d\u3000\u5408\u540c\u4f1a\u793e\u306e\u627f\u7d99\u65b9\u6cd5\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u5b50\u4f9b\u306b\u5408\u540c\u4f1a\u793e\u3092\u627f\u7d99\u3055\u305b\u308b\u5834\u5408\u3001\u6b21\u306e\uff12\u3064\u306e\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u3000\uff11\u3064\u306e\u5408\u540c\u4f1a\u793e\u306e\u6301\u5206\u3092\u5b50\u4f9b\uff12\u540d\u304c\u627f\u7d99\u3059\u308b\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u3000\u751f\u524d\u306b\u5408\u540c\u4f1a\u793e\u3092\u4f1a\u793e\u5206\u5272\u306b\u3088\u308a\uff12\u3064\u306e\u4f1a\u793e\u306b\u5206\u5272\u3057\u3066\u3001\u5b50\u4f9b\uff11\u540d\u306b\u3064\u304d\uff11\u3064\u306e\u4f1a\u793e\u3092\u627f\u7d99\u3055\u305b\u308b\u65b9\u6cd5<\/p>\n<\/div>\n<p>\u5b9a\u6b3e\u5909\u66f4\u3092\u884c\u3046\u5834\u5408\u306a\u3069\u3001\u5408\u540c\u4f1a\u793e\u306e\u904b\u55b6\u306b\u304a\u3044\u3066\u306f\u7dcf\u793e\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u306b\u306a\u308b\u4e8b\u9805\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002\u5b50\u4f9b\u540c\u58eb\u306e\u610f\u898b\u304c\u5bfe\u7acb\u3057\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u4e0a\u8a18<strong><span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u5b50\u4f9b\u540c\u58eb\u304c\u5354\u529b\u3057\u3066\u4f1a\u793e\u904b\u55b6\u3092\u7d99\u7d9a\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u4f1a\u793e\u904b\u55b6\u306b\u652f\u969c\u3092\u304d\u305f\u3059\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u4e0a\u8a18<strong><span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff13\uff3d\u3000\u5408\u540c\u4f1a\u793e\u306e\u4f1a\u793e\u5206\u5272<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7a0e\u6cd5<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u5408\u540c\u4f1a\u793e\u304b\u3089\u682a\u5f0f\u4f1a\u793e\u3078\u306e\u7d44\u7e54\u5909\u66f4<\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u30a2\uff09\u3000\u5408\u540c\u4f1a\u793e\u306e\u53d6\u6271\u3044<\/strong><\/p>\n<p>\u7d44\u7e54\u5909\u66f4\u306f\u6cd5\u4eba\u683c\u304c\u540c\u4e00\u3067\u3042\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u306e\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u671f\u9593\u306f\u7d99\u7d9a\u3055\u308c\u3001\u7279\u6bb5\u8ab2\u7a0e\u306f\u751f\u3058\u307e\u305b\u3093\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/01\/01_02.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff11\uff0d\uff12\uff0d\uff12<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/03\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u57fa\u901a\uff13\uff0d\uff12\uff0d\uff12<\/a>\uff09\u3002\u307e\u305f\u3001\u7d44\u7e54\u5909\u66f4\u524d\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u304a\u3044\u3066\u3082\u3001\u7d44\u7e54\u5909\u66f4\u5f8c\u3082\u540c\u69d8\u306b\u4f7f\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u30a4\uff09\u3000\u793e\u54e1\u306e\u53d6\u6271\u3044<\/strong><\/p>\n<p>\u7d44\u7e54\u5909\u66f4\u3092\u884c\u3063\u305f\u5408\u540c\u4f1a\u793e\u306e\u793e\u54e1\u306b\u5bfe\u3057\u3066\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u307f\u304c\u4ea4\u4ed8\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u65e7\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u304c\u7dad\u6301\u3055\u308c\u308b\u305f\u3081\u3001\u7d44\u7e54\u5909\u66f4\u306b\u3042\u305f\u308a\u3001\u793e\u54e1\u5074\u3067\u7279\u6bb5\u8ab2\u7a0e\u306f\u751f\u3058\u307e\u305b\u3093\uff08\u6240\u4ee4115\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u4f1a\u793e\u5206\u5272<\/h4>\n<p>\u65b0\u305f\u306b\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5206\u5272\u578b\u306e\u4f1a\u793e\u5206\u5272\u3067\u3042\u308b\u5834\u5408\u3067\u3001\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u306e\u3088\u3046\u306b\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\uff38\u793e\u793e\u9577\uff11\u4eba\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u4f1a\u793e\u5206\u5272\u6642\u306b\uff38\u793e\u793e\u9577\u304c\u65b0\u305f\u306b\u65b0\u8a2d\u3059\u308b\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u306e\u682a\u5f0f\u306e\u3059\u3079\u3066\u3092\u7d99\u7d9a\u3057\u3066\u6240\u6709\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308c\u3070\u3001\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u3092\u5145\u8db3\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u4f1a\u793e\u5206\u5272\u306b\u3088\u308b\u8ab2\u7a0e\u306f\u751f\u3058\u307e\u305b\u3093\uff08\u6cd5\u4ee4\uff14\u306e\uff13\u2465\u4e8c\u30cf\uff08\uff11\uff09\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff14\uff3d\u3000\u7d50\u8ad6<\/strong><\/h4>\n<p>\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3068\u3057\u3066\u5408\u540c\u4f1a\u793e\u3092\u6d3b\u7528\u3057\u3001\u6b21\u4e16\u4ee3\u306b\u627f\u7d99\u3055\u305b\u308b\u306b\u306f\u3001\u5b9a\u6b3e\u306b\u300c\u793e\u54e1\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u793e\u54e1\u306e\u76f8\u7d9a\u4eba\u305d\u306e\u4ed6\u306e\u4e00\u822c\u627f\u7d99\u4eba\u306f\u3001\u793e\u54e1\u306e\u6301\u5206\u3092\u627f\u7d99\u3059\u308b\u300d\u65e8\u3092\u5b9a\u3081\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002\u3053\u306e\u898f\u5b9a\u304c\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u793e\u54e1\u306e\u6b7b\u4ea1\u306b\u3088\u308b\u5408\u540c\u4f1a\u793e\u306e\u89e3\u6563\u3092\u514d\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u5b50\u4f9b\u3078\u5408\u540c\u4f1a\u793e\u306e\u6301\u5206\u3092\u627f\u7d99\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5408\u540c\u4f1a\u793e\u306f\u3001\u8a2d\u7acb\u6642\u306e\u30b3\u30b9\u30c8\u3082\u5b89\u304f\u3001\u73fe\u7269\u51fa\u8cc7\u6642\u306e\u691c\u67fb\u5f79\u306e\u691c\u67fb\u304c\u6c42\u3081\u3089\u308c\u306a\u3044\u306a\u3069\u30e1\u30ea\u30c3\u30c8\u304c\u591a\u3044\u534a\u9762\u3001\u7d44\u7e54\u518d\u7de8\u306e\u5f53\u4e8b\u8005\u306b\u306a\u308b\u3053\u3068\u304c\u5236\u9650\u3055\u308c\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u305f\u3081\u3001\u682a\u5f0f\u4f1a\u793e\u3068\u6bd4\u8f03\u691c\u8a0e\u3057\u3066\u3001\u3069\u3061\u3089\u306e\u4f1a\u793e\u5f62\u614b\u304c\u671b\u307e\u3057\u3044\u304b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3054\u76f8\u8ac7\u306e\u5834\u5408\u3001\u4e8c\u6b21\u76f8\u7d9a\u307e\u3067\u8003\u616e\u3059\u308b\u3068\u5b50\u4f9b\uff11\u540d\u306b\u3064\u304d\uff11\u3064\u306e\u4f1a\u793e\u3092\u627f\u7d99\u3055\u305b\u308b\u65b9\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u4e8b\u696d\u627f\u7d99\u306e\u524d\u6e96\u5099\u3068\u3057\u3066\u3001\u5408\u540c\u4f1a\u793e\u3092\u682a\u5f0f\u4f1a\u793e\u3078\u7d44\u7e54\u5909\u66f4\u3057\u3001\u5206\u5272\u578b\u306e\u4f1a\u793e\u5206\u5272\u306b\u3088\u308a\u5b50\u4f9b\u306b\u627f\u7d99\u3055\u305b\u308b\u4f1a\u793e\u3092\uff12\u3064\u6e96\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u5bfe\u7b56\u306b\u3064\u3044\u3066\u306f\u3001\u5f01\u8b77\u58eb\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u3068\u76f8\u8ac7\u306e\u4e0a\u3001\u5b9f\u884c\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3000<\/strong><\/p>\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\u6c11\u30fb\u30fb\u30fb\u6c11\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\u898f\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<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\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u4ee4\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u76f8\u898f\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u8ca1\u57fa\u901a\u30fb\u30fb\u30fb\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\u5730\u6cd5\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5<br \/>\n\u5730\u4ee4\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u4f1a\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5<br \/>\n\u767b\u514d\u6cd5\u30fb\u30fb\u30fb\u767b\u9332\u514d\u8a31\u7a0e\u6cd5<br \/>\n\u6d88\u4ee4\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6d88\u57fa\u901a\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u56fd\u5fb4\u30fb\u30fb\u30fb\u56fd\u7a0e\u5fb4\u53ce\u6cd5<br \/>\n\u6cd5\u4eba\u6cd5\u30fb\u30fb\u30fb\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u53ca\u3073\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\uff08\u4f8b\uff09\u76f8\u6cd5\uff19\u306e\uff12\u2463\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u7b2c\uff19\u6761\u306e\uff12\u7b2c\uff14\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/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  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