{"id":266659,"date":"2024-10-03T10:15:32","date_gmt":"2024-10-03T01:15:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266659"},"modified":"2024-10-03T10:21:47","modified_gmt":"2024-10-03T01:21:47","slug":"international-article-270","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-270\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c45\u56de\u3011\u300c\u5916\u56fd\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u6e21\u822a\u8cbb\u7b49\u306e\u652f\u6255\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\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\u7b2c45\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5916\u56fd\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u6e21\u822a\u8cbb\u7b49\u306e\u652f\u6255\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\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\u5916\u56fd\u82b8\u80fd\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3001\u5831\u916c\u3068\u306f\u5225\u306b\u652f\u6255\u308f\u308c\u308b\u6e21\u822a\u8cbb\u7b49\u306f\u6240\u5f97\u7a0e\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\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\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u3001\u300c\u5bfe\u4fa1\u300d\u3068\u3044\u3046\u6587\u8a00\u306f\u3001\u300c\u6240\u5f97\u300d\u3068\u3044\u3046\u6587\u8a00\u3068\u306f\u7570\u306a\u308a\u3001\u901a\u5e38\u306e\u7528\u8a9e\u6cd5\u3068\u3057\u3066\u306f\u3001\u53ce\u5165\u91d1\u6982\u5ff5\u306b\u5c5e\u3059\u308b\u3082\u306e\u3068\u3044\u3048\u3001\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u3057\u305f\u8005\u306b\u3068\u3063\u3066\u3001\u540c\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u5bfe\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u305f\u53ce\u5165\u91d1\u984d\u306e\u7dcf\u984d\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u652f\u6255\u984d\u306e\u4e2d\u306b\u3001\u540c\u652f\u6255\u306b\u4fc2\u308b\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306e\u72a0\u7272\u3068\u3057\u3066\u652f\u51fa\u3055\u308c\u3001\u5f53\u8a72\u53ce\u5165\u306e\u4e00\u90e8\u3092\u3082\u3063\u3066\u5145\u5f53\u3055\u308c\u308b\u3079\u304d\u5bfe\u5fdc\u95a2\u4fc2\u306b\u3042\u308b\u8cbb\u7528\u76f8\u5f53\u984d\u304c\u542b\u307e\u308c\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u540c\u8cbb\u7528\u76f8\u5f53\u984d\u306f\u53ce\u5165\u91d1\u984d\u306e\u4e00\u90e8\u3068\u3057\u3066\u300c\u5bfe\u4fa1\u300d\u306b\u542b\u307e\u308c\u308b\u3001\u3068\u3044\u3046\u5224\u65ad\u304c\u793a\u3055\u308c\u307e\u3057\u305f\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: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/22\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a161\uff0d19<\/a>\u7b2c\uff11\u6587\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/20a\/20_02_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a20\uff0d\uff12\uff0d10<\/a>\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u4f9d\u983c\u4e3b\u304c\u652f\u6255\u3046\u91d1\u92ad\u306f\u3001\u305d\u306e\u5f79\u52d9\u3092\u63d0\u4f9b\u3059\u308b\u975e\u5c45\u4f4f\u8005\u30fb\u5916\u56fd\u6cd5\u4eba\u306e\u53ce\u5165\u91d1\u984d\u3068\u306a\u308a\u3001\u3057\u304b\u308b\u5f8c\u306b\u8cbb\u7528\u306e\u652f\u6255\u306b\u5145\u3066\u3089\u308c\u305f\u6bb5\u968e\u3067\u305d\u306e\u8005\u306e\u7d4c\u8cbb\u3068\u306a\u308b\u3002\u305f\u3060\u3057\u3001\u4f9d\u983c\u4e3b\u304c\u3001\u975e\u5c45\u4f4f\u8005\u30fb\u5916\u56fd\u6cd5\u4eba\u306e\u65c5\u8cbb\u3001\u6ede\u5728\u8cbb\u7b49\u3092\u822a\u7a7a\u4f1a\u793e\u3001\u30db\u30c6\u30eb\u3001\u65c5\u9928\u7b49\u306b\u76f4\u63a5\u652f\u6255\u3044\u3001\u4eba\u7684\u5f79\u52d9\u3092\u63d0\u4f9b\u3059\u308b\u975e\u5c45\u4f4f\u8005\u30fb\u5916\u56fd\u6cd5\u4eba\u306b\u5bfe\u4fa1\u53c8\u306f\u5831\u916c\u3068\u3057\u3066\u91d1\u92ad\u3092\u4ea4\u4ed8\u3057\u306a\u3044\u5834\u5408\u306f\u3053\u306e\u9650\u308a\u3067\u306f\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/22\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a161\uff0d19<\/a>\u7b2c\uff12\u6587\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u305d\u306e\u5bfe\u4fa1\u53c8\u306f\u5831\u916c\u306e\u652f\u6255\u8005\u304b\u3089\u822a\u7a7a\u4f1a\u793e\u3001\u30db\u30c6\u30eb\u3001\u65c5\u9928\u7b49\u306b\u76f4\u63a5\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u3057\u306a\u304f\u3066\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/37\/01.htm\" target=\"_blank\" 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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\u6771\u4eac\u5730\u88c1\u4ee4\u548c\uff14\u5e74\uff19\u670814\u65e5\u5224\u6c7a\u300b<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\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\uff12\uff09<\/span>\u3000TAINS\u30b3\u30fc\u30c9\uff1aZ272\uff0d13756<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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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>\u4e89\u70b9\u306f\u3001\uff38\u304c\u3001\u672c\u4ef6\u5404\u652f\u6255\u306e\u969b\u306b\u3001\u672c\u4ef6\u5404\u652f\u6255\u984d\u306b\u3064\u3044\u3066\u6240\u5f97\u7a0e\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u3044\u305f\u304b\u5426\u304b\u3067\u3042\u308a\u3001\uff38\u306f<span style=\"color: #666699;\">\u2460<\/span>\u4f1a\u8a08\u4e0a\u3001\u5831\u916c\u7b49\u3068\u533a\u5225\u3055\u308c\u305f\u5b9f\u8cbb\u76f8\u5f53\u984d\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3082\u3001\u3053\u308c\u3092\u53ce\u5165\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3044\u306e\u304c\u901a\u5e38\u3067\u3042\u308a\u3001\u7a0e\u52d9\u4e0a\u3082\u53ce\u5165\u3068\u306f\u3055\u308c\u306a\u3044\u3001<span style=\"color: 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style=\"color: #cd853f;\">\u2460<\/span>\u672c\u4ef6\u306e\u3088\u3046\u306b\u3001\u5916\u56fd\u82b8\u80fd\u6cd5\u4eba\u7b49\u304c\u81ea\u3089\u306b\u3068\u3063\u3066\u6700\u3082\u5229\u4fbf\u6027\u306e\u9ad8\u3044\u6761\u4ef6\u3067\u6e21\u822a\u3084\u904b\u9001\u7b49\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3092\u6c7a\u5b9a\u3057\u3066\u6599\u91d1\u3092\u652f\u6255\u3044\u3001\u540c\u30b5\u30fc\u30d3\u30b9\u306e\u6599\u91d1\u306b\u3064\u3044\u3066\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u8005\u304c\u7acb\u66ff\u91d1\u7cbe\u7b97\u6255<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3092\u884c\u3046\u65b9\u6cd5\u3001<span style=\"color: #cd853f;\">\u2461<\/span>\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u8005\u304c\u5bbf\u6cca\u65bd\u8a2d\u3001\u4ea4\u901a\u6a5f\u95a2\u7b49\u306b\u5bfe\u3057\u3066\u76f4\u63a5\u3001\u6ede\u5728\u8cbb\u3001\u65c5\u8cbb\u7b49\u3092\u652f\u6255\u3046\u65b9\u6cd5\u306e\uff12\u7a2e\u985e\u304c\u3042\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\uff15\uff09<\/span>\u3000\u3053\u306e\u8868\u73fe\u306b\u3064\u304d\u3001\u68ee\u7167\u96c4\u300c\u5831\u916c\u3068\u5225\u306b\u652f\u6255\u308f\u308c\u305f\u6e21\u822a\u8cbb\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u300d\u6708\u520a\u7a0e\u7406\uff08Vol.67 No.1\uff092024\u5e74\uff11\u6708\u53f7188\u9801\u306f\u3001\u300c\u5730\u88c1\u306f\u5224\u6c7a\u306e\u4e2d\u3067\u300e\u7acb\u66ff\u91d1\u7cbe\u7b97\u6255\u3044\u300f\u3068\u3044\u3046\u6587\u8a00\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u306f\u5916\u56fd\u82b8\u80fd\u6cd5\u4eba\u7b49\u304c\u5b9f\u8cbb\u76f8\u5f53\u984d\u3092\u8acb\u6c42\u3057\uff38\u304c\u3053\u308c\u3092\u652f\u6255\u3063\u305f\u3082\u306e\u3092\u6307\u3057\u3066\u304a\u308a\u3001\u300e\uff38\u304c\u5951\u7d04\u8005\u3068\u3057\u3066\u672c\u6765\u652f\u6255\u3046\u3079\u304d\u3082\u306e\u3092\u5916\u56fd\u82b8\u80fd\u6cd5\u4eba\u304c\u7acb\u66ff\u3048\u3066\u652f\u6255\u3063\u305f\u300f\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u3002\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><span style=\"color: #cd853f;\">\u2461<\/span>\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/22\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054161\uff0d19<\/a>\u7b2c\uff12\u6587\u306b\u5b9a\u3081\u308b\u65b9\u6cd5\u3067\u3042\u308a\u3001\u5730\u88c1\u3082\u3001\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u9010\u6761\u89e3\u8aac\u3092\u5f15\u7528\u3057\u3001\u300c\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u8005\u304c\u305d\u306e<span style=\"text-decoration: underline;\">\u5f79\u52d9\u306e\u63d0\u4f9b\u8005\u3092\u81ea\u5df1\u306e\u652f\u914d\u4e0b\u306b\u7f6e\u304f\u305f\u3081\u306e\u3082\u306e<\/span>\u3067\u3042\u3063\u3066\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u3059\u308b\u8005\u306b<span style=\"text-decoration: underline;\">\u7d4c\u6e08\u7684\u5229\u76ca\u304c\u751f\u3058\u305f\u3068\u307f\u308b\u3053\u3068\u304c\u5fc5\u305a\u3057\u3082\u59a5\u5f53\u3057\u306a\u3044<\/span>\u5834\u5408\uff08\u4e0b\u7dda\u7b46\u8005\uff09\u300d\u3068\u5224\u793a\u3057\u3001<span style=\"color: #cd853f;\">\u2461<\/span>\u306e\u5834\u5408\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u306a\u3044\u3053\u3068\u306e\u7406\u7531\u4ed8\u3051\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3001<span style=\"color: #cd853f;\">\u2460<\/span>\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/22\/02.htm\" target=\"_blank\" rel=\"noopener\">\u540c\u901a\u9054161\uff0d19<\/a>\u7b2c\uff11\u6587\u306b\u5b9a\u3081\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5730\u88c1\u306f\u3001\u300c\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u8005\u304c\u305d\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u8005\u3092<span style=\"text-decoration: underline;\">\u81ea\u5df1\u306e\u652f\u914d\u4e0b\u306b\u7f6e\u304f\u305f\u3081\u306b\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u306f\u3044\u3044\u304d\u308c\u306a\u3044\u90e8\u5206\u304c\u5c11\u306a\u304b\u3089\u305a\u751f\u305a\u308b<\/span>\u304b\u3089\u3001<span style=\"text-decoration: underline;\">\u4e00\u65e6\u3001\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u3059\u308b\u5916\u56fd\u82b8\u80fd\u6cd5\u4eba\u7b49\u53c8\u306f\u5916\u56fd\u97f3\u697d\u5bb6\u81ea\u8eab\u306b\u30b5\u30fc\u30d3\u30b9\u76f8\u5f53\u984d\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u304c\u751f\u3058\u305f\u3082\u306e\u3068\u3057\u3066\u6271\u3044<\/span>\u3001\u305d\u306e\u5f8c\u306e\u7d14\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u3001\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u8981\u3057\u305f\u8cbb\u7528\u3092\u63a7\u9664\u3059\u3079\u304d\u7d4c\u8cbb\u3068\u6271\u3046\u3053\u3068\u304c\u3001\u7d4c\u6e08\u7684\u306a\u5b9f\u614b\u306b\u305d\u3050\u308f\u306a\u3044\u6271\u3044\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff08\u4e0b\u7dda\u7b46\u8005\uff09\u300d\u3068\u5224\u793a\u3057<span style=\"color: #cd853f;\">\u2460<\/span>\u3068<span style=\"color: #cd853f;\">\u2461<\/span>\u306e\u95a2\u4fc2\u3092\u6574\u7406\u3057\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3002\u3082\u3063\u3068\u3082\u3001\u5b9f\u52d9\u7684\u306b\u306f<span style=\"color: #cd853f;\">\u2460<\/span>\u306e\u30b1\u30fc\u30b9\u3068<span style=\"color: #cd853f;\">\u2461<\/span>\u306e\u30b1\u30fc\u30b9\u3067\u5224\u65ad\u306b\u8ff7\u3046\u3053\u3068\u306f\u306a\u304f\u3001\u305d\u306e\u610f\u5473\u3067\u672c\u5224\u6c7a\u306e\u7d50\u8ad6\u306f\u6975\u3081\u3066\u6b63\u5f53\u3068\u3044\u3048\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\uff16\uff09<\/span>\u3000\u897f\u4e2d\u9593\u6d69\u300c\u300e\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u5bfe\u4fa1\u300f\uff08\u6240\u5f97\u7a0e\u6cd5161\u6761\uff11\u9805\uff16\u53f7\uff09\u306e\u652f\u6255\u306b\u306f\u3001\u5831\u916c\u3068\u660e\u78ba\u306b\u533a\u5206\u3055\u308c\u305f\u6e21\u822a\u8cbb\u7b49\u306e\u652f\u6255\u3082\u542b\u307e\u308c\u308b\u3068\u3057\u3066\u3001\u6240\u5f97\u7a0e\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u4f8b\u300d\u7a0e\u7d4c\u901a\u4fe1\uff08Vol.78 No.8\uff092023\u5e74\uff18\u6708\u53f7162\u9801\u306f\u3001\u300c\u3053\u306e\u7a2e\u306e\u6e21\u822a\u8cbb\u7b49\u306f\u7406\u8ad6\u7684\u306b\u898b\u308c\u3070\u3069\u3053\u307e\u3067\u304c\u300e\u5bfe\u4fa1\u300f\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u306a\u306e\u304b\u3001\u305d\u306e\u5916\u7e01\u3092\u793a\u3059\u3053\u3068\u306f\u96e3\u3057\u3044\u554f\u984c\u3067\u3042\u308b\u3002\uff08\u4e2d\u7565\uff09\u73fe\u91d1\u306e\u4ea4\u4ed8\u3068\u540c\u7b49\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u4e0e\u3048\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u306e\u500b\u5225\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u307f\u3066\u3068\u308c\u308b\u3002\u4e0a\u8a18\u901a\u9054\u306f\u3053\u306e\u3088\u3046\u306a\u500b\u5225\u5224\u65ad\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u305f\u7d0d\u7a0e\u8005\u6709\u5229\u306e\u7a0e\u52d9\u884c\u653f\u306e\u904b\u55b6\u6307\u91dd\u3068\u3044\u3046\u898b\u65b9\u3082\u3067\u304d\u3088\u3046\u3002\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u7d4c\u8cbb\u306e\u652f\u6255\u8005\u3068\u8ca0\u62c5\u8005\u304c\u7570\u306a\u308b\u5834\u5408\u306e\u7cbe\u7b97\u53d6\u5f15\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306f\u3001\u5c45\u4f4f\u8005\u9593\u3067\u3082\u8d77\u3053\u308a\u5f97\u308b\u554f\u984c\u3067\u3042\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5831\u916c\u3001\u6599\u91d1\u53c8\u306f\u5951\u7d04\u91d1\u3068\u65c5\u8cbb\u3001\u65e5\u5f53\u3068\u3092\u533a\u5206\u3057\u3066\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5f53\u8a72\u65c5\u8cbb\u3001\u65e5\u5f53\u7b49\u306b\u3064\u3044\u3066\u306f\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/36\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a204\uff0d\uff13<\/a>\uff09\u3002\u3082\u3063\u3068\u3082\u3001\u4ea4\u901a\u6a5f\u95a2\u3084\u30db\u30c6\u30eb\u7b49\u304b\u3089\u300c\u5f79\u52d9\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u8005\u300d\u5b9b\u306e\u9818\u53ce\u66f8\u3092\u53d7\u3051\u53d6\u3063\u3066\u7cbe\u7b97\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5b9f\u614b\u3068\u3057\u3066\u76f4\u63a5\u652f\u6255\u308f\u308c\u305f\u3082\u306e\u3068\u540c\u8996\u3067\u304d\u308b\u304b\u3089\u3001\u6e90\u6cc9\u5fb4\u53ce\u4e0d\u8981\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u4f59\u5730\u304c\u3042\u308b\u70b9\u6307\u6458\u3057\u3066\u304a\u304d\u305f\u3044<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\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\uff17\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u53c2\u7167\u3002<\/span><\/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\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\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5161\u2460\u516d\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5161\u6761\uff11\u9805\uff16\u53f7<\/p>\n<\/div>\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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5916\u56fd\u82b8\u80fd\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3001\u5831\u916c\u3068\u306f\u5225\u306b\u652f\u6255\u308f\u308c\u308b\u6e21\u822a\u8cbb\u7b49\u306f\u6240\u5f97\u7a0e\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\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":[666,465,163,615],"backnumber":[2331],"series":[772],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 06:20:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266659"}],"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=266659"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266659\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=266659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=266659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=266659"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=266659"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=266659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}