{"id":266984,"date":"2024-11-07T10:16:42","date_gmt":"2024-11-07T01:16:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266984"},"modified":"2024-11-28T19:20:21","modified_gmt":"2024-11-28T10:20:21","slug":"international-article-275","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-275\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c46\u56de\u3011\u300c\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\u306e\u9069\u7528\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\u7b2c46\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\u306e\u9069\u7528\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\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\uff11\u3064\u3067\u3042\u308b\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\u306e\u9069\u7528\u306b\u5f53\u305f\u308a\u3001\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306b\u3064\u304d\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u3068\u975e\u95a2\u9023\u8005\u53d6\u5f15\u3068\u306e\u985e\u4f3c\u6027\u306e\u7a0b\u5ea6\u3092\u5224\u65ad\u3059\u308b\u5834\u5408\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u8981\u7d20\u3092\u52d8\u6848\u3059\u3079\u304d\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\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\u306e\u9069\u7528\u306b\u4fc2\u308b\u6700\u8fd1\u306e\u88c1\u5224\u4f8b\u306b\u304a\u3044\u3066\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee439\u6761\u306e12\u7b2c\uff18\u9805\uff12\u53f7\u3001\u300cOECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3 2010\u5e74\u7248\u300d\uff08\u4ee5\u4e0b\u300cOECD\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff0810\u5e74\u7248\uff09\u300d\u3068\u3044\u3046\uff09\u30d1\u30e91.36 \u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905466\u306e\uff14\uff08\uff13\uff09\uff0d\uff13\u3092\u8e0f\u307e\u3048\u3001\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u306b\u3064\u3044\u3066<span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u4e8b\u696d\u306e\u5185\u5bb9\u3001<span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u88fd\u54c1\u306e\u7279\u5fb4\u3001<span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span>\u5f53\u4e8b\u8005\u306e\u9042\u884c\u3059\u308b\u6a5f\u80fd\u3001<span style=\"color: #b22222;\">\uff08\uff14\uff09<\/span>\u5e02\u5834\u306e\u72b6\u6cc1\u53ca\u3073<span style=\"color: #b22222;\">\uff08\uff15\uff09<\/span>\u7d4c\u55b6\u306e\u52b9\u7387\u6027\u306e\u5404\u8981\u7d20\u304b\u3089\u691c\u8a0e\u3059\u308b\u3068\u3044\u3046\u5224\u65ad\u67a0\u7d44\u307f\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: -15px;\"><strong>\uff11\u3000\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\u3068\u306f<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"color: #006400;\">\uff08\uff11\uff09<\/span>\uff5e<span style=\"color: #006400;\">\uff08\uff14\uff09<\/span>\u306e\u65b9\u6cd5\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u8868\u4e2d\u306e\u300c\u30d9\u30ea\u30fc\u6bd4\u300d\u3068\u306f\u3001\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\u3092\u7528\u3044\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u4f7f\u7528\u3059\u308b\u5229\u76ca\u6c34\u6e96\u6307\u6a19\u3068\u3057\u3066\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5c0e\u5165\u3055\u308c\u305f\u3082\u306e\u3067\u3001\u55b6\u696d\u8cbb\u7528\u306b\u5bfe\u3059\u308b\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u6bd4\u7387\u3092\u3044\u3044\u3001\u8ca9\u58f2\u4ef2\u4ecb\u696d\u8005\u306e\u884c\u3046\u8ca9\u58f2\u30b5\u30fc\u30d3\u30b9\u306e\u3088\u3046\u306b\u3001\u6a5f\u80fd\u30fb\u30ea\u30b9\u30af\u304c\u9650\u5b9a\u7684\u3067\u3001\u305d\u306e\u5229\u76ca\u304c\u55b6\u696d\u8cbb\u7528\u306b\u6bd4\u4f8b\u3059\u308b\u6d3b\u52d5\u306b\u4fc2\u308b\u5229\u76ca\u7387\u3092\u691c\u8a3c\u3059\u308b\u5834\u5408\u306b\u6709\u7528\u306a\u5229\u76ca\u6c34\u6e96\u6307\u6a19\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\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\uff11\uff09<\/span>\u3000\u8ca1\u52d9\u7701\u300c<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\/fy2013\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621025\u5e74\u5ea6 \u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<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\/fy2013\/explanation\/pdf\/p0707_0752.pdf#page=26\" target=\"_blank\" rel=\"noopener\">732\u9801<\/a><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/kokusaizeimu-qa46-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-266986\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/kokusaizeimu-qa46-1.png\" alt=\"\u4f7f\u7528\u3057\u305f\u8cc7\u7523\u3084\u5f15\u304d\u53d7\u3051\u305f\u30ea\u30b9\u30af\u3092\u8003\u616e\u3057\u3066\u3001\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u4fc2\u308b\u68da\u5378\u8cc7\u7523\u7b49\u306e\u8cb7\u624b\u304c\u679c\u305f\u3057\u305f\u6a5f\u80fd\u306e\u4fa1\u5024\u304c\u3001\u58f2\u4e0a\u3068\u306e\u9593\u306b\u95a2\u4fc2\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\uff08\u4f8b\u3048\u3070\u3001\u518d\u8ca9\u58f2\u4f1a\u793e\u3092\u691c\u8a3c\u3059\u308b\u5834\u5408\uff09\u306b\u9069\u5207\u306a\u65b9\u6cd5 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width=\"1490\" height=\"1362\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/kokusaizeimu-qa46-1.png 1490w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/kokusaizeimu-qa46-1-300x274.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/kokusaizeimu-qa46-1-1024x936.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/kokusaizeimu-qa46-1-768x702.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/kokusaizeimu-qa46-1-600x548.png 600w\" sizes=\"(max-width: 1490px) 100vw, 1490px\" 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/010601\/03.htm\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff14\uff0d11<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306e\u5f53\u4e8b\u8005\u304c\u679c\u305f\u3059\u4e3b\u305f\u308b\u6a5f\u80fd\u3068\u975e\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306e\u5f53\u4e8b\u8005\u304c\u679c\u305f\u3059\u4e3b\u305f\u308b\u6a5f\u80fd\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u305d\u306e\u5dee\u7570\u306f\u4e0a\u8a18<span style=\"color: #006400;\">\uff08\uff11\uff09<\/span>\u306e\u5272\u5408\u306e\u7b97\u5b9a\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/010601\/03.htm\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff14\uff0d12<\/a>\uff09\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\u306e\u9069\u7528\u304c\u4e89\u308f\u308c\u305fIHI\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u904e\u53bb\u306e\u88c1\u5224\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\uff15\u5e7412\u6708\uff17\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\uff1aZ888\uff0d2653<\/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\u539f\u544a\uff38\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3067\u3042\u308b\uff39\u304c\u3001\uff38\u3068\u305d\u306e\u56fd\u5916\u95a2\u9023\u8005\u3067\u3042\u308b\uff21\u793e\uff08\u30bf\u30a4\u6cd5\u4eba\uff09\u3068\u306e\u9593\u306e\u8eca\u4e21\u904e\u7d66\u6a5f\uff08\u30bf\u30fc\u30dc\u30c1\u30e3\u30fc\u30b8\u30e3\uff09\u306b\u4fc2\u308b\u90e8\u54c1\u8f38\u51fa\u53d6\u5f15\u3001\u7121\u5f62\u8cc7\u7523\u53d6\u5f15\u53ca\u3073\u5f79\u52d9\u63d0\u4f9b\u53d6\u5f15\uff08\u3053\u308c\u3089\u3092\u4f75\u305b\u3066\u672c\u4ef6\u56fd\u5916\u95a2\u9023\u53d6\u5f15\uff09\u306b\u3064\u3044\u3066\u3001\u3053\u308c\u3089\u306b\u3088\u308a\uff38\u304c\u652f\u6255\u3092\u53d7\u3051\u305f\u5bfe\u4fa1\u306e\u984d\u304c\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306b\u6e80\u305f\u306a\u3044\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u7b49\u306e\u5404\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u3057\u305f\u3053\u3068\u306b\u5bfe\u3057\u3001\uff38\u304c\u3001\uff39\u304c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u63a1\u7528\u3057\u305f\u65b9\u6cd5\uff08\u672c\u4ef6\u7b97\u5b9a\u65b9\u6cd5\uff09\u306f\u3001\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\u306b\u6e96\u305a\u308b\u65b9\u6cd5\u3068\u540c\u7b49\u306e\u65b9\u6cd5\u3067\u306f\u306a\u304f\u3001\uff39\u304c\u7b97\u5b9a\u3057\u305f\u91d1\u984d\u3092\u3082\u3063\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3068\u3044\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306a\u3069\u3068\u3057\u3066\u3001\u4e0a\u8a18\u5404\u66f4\u6b63\u51e6\u5206\u7b49\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u308b\u4e8b\u6848\u3067\u3042\u308b\u3002<\/p>\n<p>\uff38\u306f\u8cc7\u6e90\u30fb\u30a8\u30cd\u30eb\u30ae\u30fc\u3001\u793e\u4f1a\u30a4\u30f3\u30d5\u30e9\u3001\u7523\u696d\u6a5f\u68b0\u3001\u822a\u7a7a\u30fb\u5b87\u5b99\u306e\uff14\u3064\u306e\u4e8b\u696d\u5206\u91ce\u3092\u4e2d\u5fc3\u306b\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u3002\uff21\u793e\u306f\u3001\u8eca\u4e21\u904e\u7d66\u6a5f\u306e\u90e8\u54c1\u53c8\u306f\u305d\u306e\u90e8\u6750\u3092\uff38\u306a\u3044\u3057\u73fe\u5730\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304b\u3089\u8cfc\u5165\u3057\u3066\u3001\u8eca\u4e21\u904e\u7d66\u6a5f\u3092\u88fd\u9020\u3057\u3001\u4e3b\u3068\u3057\u3066\u65e5\u7cfb\u81ea\u52d5\u8eca\u30e1\u30fc\u30ab\u30fc\u306b\u8ca9\u58f2\u3059\u308b\u307b\u304b\u3001\u305d\u306e\u4e00\u90e8\u5b8c\u6210\u54c1\u3084\u90e8\u54c1\u3092\uff38\u306e\u95a2\u4fc2\u4f1a\u793e\u306b\u8ca9\u58f2\u3057\u3066\u3044\u308b\u3002\uff39\u304c\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u3068\u3057\u3066\u9078\u5b9a\u3057\u305f\uff23\u793e\u53ca\u3073\uff24\u793e\uff08\u672c\u4ef6\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\uff09\u306e\u6982\u8981\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\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:#666699;\">\n\t\t<ul>\n<li>\uff23\u793e\u306f\u3001\u30bf\u30a4\u306e\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3059\u308b\u4f01\u696d\u3067\u3042\u308b\u3002\u540c\u793e\u306f\u3001\u30bf\u30a4\u306b\u304a\u3044\u3066\u3001\u81ea\u52d5\u8eca\u90e8\u54c1\uff08\u30a2\u30af\u30b9\u30eb\u30b7\u30e3\u30d5\u30c8\u3001\u30d6\u30ec\u30fc\u30ad\u30c7\u30a3\u30b9\u30af\u30fb\u30d6\u30ec\u30fc\u30ad\u30c9\u30e9\u30e0\u7b49\uff09\u3092\u88fd\u9020\u3057\u3001\u4e3b\u3068\u3057\u3066\u65e5\u7cfb\u81ea\u52d5\u8eca\u30e1\u30fc\u30ab\u30fc\u306b\u8ca9\u58f2\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\uff24\u793e\u306f\u3001\u30bf\u30a4\u306e\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3059\u308b\u4f01\u696d\u3067\u3042\u308b\u3002\u540c\u793e\u306f\u3001\u30bf\u30a4\u306b\u304a\u3044\u3066\u3001\u81ea\u52d5\u8eca\u90e8\u54c1\uff08\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u30b1\u30fc\u30d6\u30eb\u3001\u30a6\u30a3\u30f3\u30c9\u30a6\u30ec\u30ae\u30e5\u30ec\u30fc\u30bf\u30fc\uff09\u3092\u88fd\u9020\u3057\u3001\u4e3b\u3068\u3057\u3066\u65e5\u7cfb\u81ea\u52d5\u8eca\u30e1\u30fc\u30ab\u30fc\u306b\u8ca9\u58f2\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4e89\u70b9<\/strong><\/h4>\n<p>\u672c\u4ef6\u7b97\u5b9a\u65b9\u6cd5\u306f\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\u306b\u6e96\u305a\u308b\u65b9\u6cd5\u3068\u540c\u7b49\u306e\u65b9\u6cd5\u304b\u5426\u304b\uff08\u4e89\u70b9\uff11\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u88c1\u5224\u6240\u306e\u5224\u65ad<\/strong><\/h4>\n<p>\u6771\u4eac\u5730\u88c1\u306f\u3001\u4e89\u70b9\uff11\u306b\u3064\u304d\u3001<span style=\"color: #333399;\">\u2460<\/span>\u53d6\u5f15\u5358\u4f4d\u3001<span style=\"color: #333399;\">\u2461<\/span>\u640d\u76ca\u5358\u4f4d\u3001<span style=\"color: #333399;\">\u2462<\/span>\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\uff13\u3064\u306e\u89b3\u70b9\u304b\u3089\u691c\u8a0e\u3057\u3066\u3044\u308b\u3002\u3055\u3089\u306b<span style=\"color: #333399;\">\u2462<\/span>\u306b\u3064\u3044\u3066\u3001\u56fd\u5916\u95a2\u9023\u8005\u3068\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u306e\u5dee\u7570\u304c\u3001\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u306e\u76f8\u9055\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u304b\u3001\u53c8\u306f\u5f53\u8a72\u5dee\u7570\u304c\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u53d6\u308a\u9664\u304f\u305f\u3081\u306b\u76f8\u5f53\u7a0b\u5ea6\u6b63\u78ba\u306a\u8abf\u6574\u304c\u53ef\u80fd\u3067\u3042\u308c\u3070\u3001\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u306e\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u3092\u57fa\u306b\u3001\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306e\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3057\u305f\u4e0a\u3067\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee439\u6761\u306e12\u7b2c\uff18\u9805\uff12\u53f7\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/oecd\/tp\/pdf\/33.pdf#\" target=\"_blank\" rel=\"noopener\">OECD\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff0810\u5e74\u7248\uff09<\/a>\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/oecd\/tp\/pdf\/33.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\u30d1\u30e91.36<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/12\/12_66_4b-00.htm\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905466\u306e\uff14\uff08\uff13\uff09\uff0d\uff13<\/a><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3092\u8e0f\u307e\u3048\u3001<span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u4e8b\u696d\u306e\u5185\u5bb9\u3001<span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u88fd\u54c1\u306e\u7279\u5fb4\u3001<span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span>\u5f53\u4e8b\u8005\u306e\u9042\u884c\u3059\u308b\u6a5f\u80fd\u3001<span style=\"color: #b22222;\">\uff08\uff14\uff09<\/span>\u5e02\u5834\u306e\u72b6\u6cc1\u53ca\u3073<span style=\"color: #b22222;\">\uff08\uff15\uff09<\/span>\u7d4c\u55b6\u306e\u52b9\u7387\u6027\u306e\u5404\u8981\u7d20\u304b\u3089\u691c\u8a0e\u3057\u3001\u305d\u306e\u7d50\u679c\u3001\uff21\u793e\u3068\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u306e<span style=\"color: #b22222;\">\uff08\uff14\uff09<\/span>\u306b\u4fc2\u308b\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u8abf\u6574\u4e0d\u80fd\u3067\u3042\u308a\u3001\uff21\u793e\u3068\u672c\u4ef6\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u3068\u306e\u9593\u306b\u306f\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u306a\u3044\u3068\u5224\u793a\u3057\u3001\u305d\u306e\u4f59\u306e\u4e89\u70b9\u306b\u3064\u3044\u3066\u5224\u65ad\u3059\u308b\u307e\u3067\u3082\u306a\u304f\u3001\uff38\u306e\u4e3b\u5f35\u306f\u3044\u305a\u308c\u3082\u7406\u7531\u304c\u3042\u308b\u3068\u3057\u3066\u3001\u56fd\u5074\u306e\u51e6\u5206\u3092\u53d6\u308a\u6d88\u3057\u305f\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u4e0a\u8a18\u306e\u3046\u3061<span style=\"color: #333399;\">\u2460<\/span>\u53ca\u3073\u7d50\u8ad6\u306e\u6839\u62e0\u3068\u306a\u3063\u305f<span style=\"color: #333399;\">\u2462<\/span><span style=\"color: #b22222;\">\uff08\uff14\uff09<\/span>\u306b\u3064\u3044\u3066\u8981\u7d04\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\u540c\u901a\u9054\u306f\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u7b97\u5b9a\uff08\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\u306b\u9650\u3089\u306a\u3044\uff09\u306b\u5f53\u305f\u308a\u3001\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u8a72\u5f53\u6027\u306b\u3064\u304d\u3001\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u3068\u975e\u95a2\u9023\u8005\u9593\u53d6\u5f15\u3068\u306e\u985e\u4f3c\u6027\u306e\u7a0b\u5ea6\u3092\u5224\u65ad\u3059\u308b\u5834\u5408\u306b\u52d8\u6848\u3059\u308b\u8af8\u8981\u7d20\u3068\u3057\u3066\u3001\uff08\uff11\uff09\u68da\u5378\u8cc7\u7523\u306e\u7a2e\u985e\u3001\u5f79\u52d9\u306e\u5185\u5bb9\u7b49\u3001\uff08\uff12\uff09\u58f2\u624b\u53c8\u306f\u8cb7\u624b\u306e\u679c\u305f\u3059\u6a5f\u80fd\u3001\uff08\uff13\uff09\u5951\u7d04\u6761\u4ef6\u3001\uff08\uff14\uff09\u5e02\u5834\u306e\u72b6\u6cc1\u3001\u53ca\u3073\uff08\uff15\uff09\u58f2\u624b\u53c8\u306f\u8cb7\u624b\u306e\u4e8b\u696d\u6226\u7565\u3092\u6319\u3052\u3066\u3044\u308b\u3002<\/span><\/p>\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\/taxes\/shiraberu\/kokusai\/oecd\/tp\/pdf\/33.pdf#page=55\" target=\"_blank\" 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3001\u73fe\u5728\u3067\u306f\u5b9f\u52d9\u7684\u306b\u591a\u304f\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u65b9\u6cd5\u3067\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\uff14\uff09<\/span>\u3000\u4e95\u85e4\u6b63\u4fca\u300e\u79fb\u8ee2\u4fa1\u683c\u306e\u5b9f\u52d9\uff31\uff06\uff21\u300f\uff08\u6e05\u6587\u793e\u30fb2020\u5e74\uff09212\u9801<\/span><\/p>\n<p>\u6771\u4eac\u5730\u88c1\u306f\u3001\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u6bd4\u8f03\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u3001<span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u4e8b\u696d\u306e\u5185\u5bb9\u3001<span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u88fd\u54c1\u306e\u7279\u5fb4\u3001<span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span>\u5f53\u4e8b\u8005\u306e\u9042\u884c\u3059\u308b\u6a5f\u80fd\u3001<span style=\"color: #b22222;\">\uff08\uff14\uff09<\/span>\u5e02\u5834\u306e\u72b6\u6cc1\u53ca\u3073<span style=\"color: #b22222;\">\uff08\uff15\uff09<\/span>\u7d4c\u55b6\u306e\u52b9\u7387\u6027\u306e\uff15\u3064\u306e\u8981\u7d20\u306b\u5206\u3051\u3066\u691c\u8a3c\u3059\u308b\u5224\u65ad\u67a0\u7d44\u307f\u3092\u793a\u3057\u305f\u3002\u305d\u306e\u3046\u3061<span style=\"color: #b22222;\">\uff08\uff14\uff09<\/span>\u3092\u9664\u304f\u8981\u7d20\u306b\u3064\u3044\u3066\u306f\u3001\uff21\u793e\u3068\u672c\u4ef6\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u306e\u985e\u4f3c\u6027\u3092\u80af\u5b9a\u3059\u308b\u304b\u3001\u5dee\u7570\u304c\u3042\u3063\u3066\u3082\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u306e\u76f8\u9055\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001<span style=\"color: #b22222;\">\uff08\uff14\uff09<\/span>\u5e02\u5834\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u306f\u3001\uff21\u793e\u3082\u672c\u4ef6\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u3082\u3068\u3082\u306b\u65e5\u7cfb\u81ea\u52d5\u8eca\u30e1\u30fc\u30ab\u30fc\u3092\u4e3b\u305f\u308b\u9867\u5ba2\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u4e00\u898b\u5171\u901a\u306e\u5e02\u5834\u306b\u304a\u3044\u3066\u4e8b\u696d\u6d3b\u52d5\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u601d\u3048\u308b\u304c\u3001\u6771\u4eac\u5730\u88c1\u306f\u3001\u5e02\u5834\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u3001\u4e00\u6b69\u8e0f\u307f\u8fbc\u3093\u3067\u5e02\u5834\u5360\u6709\u7387\u306e\u6bd4\u8f03\u3068\u9700\u8981\u306e\u6bd4\u8f03\u306b\u5206\u3051\u3066\u691c\u8a0e\u3057\u3001\u305d\u306e\u7d50\u679c\u3001\u672c\u4ef6\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u5e02\u5834\u5360\u6709\u7387\u3084\u74b0\u5883\u898f\u5236\u306b\u3088\u308b\u9700\u8981\u306e\u5897\u5927\u3068\u3044\u3046\u5e02\u5834\u306e\u72b6\u6cc1\u306e\u5dee\u7570\u306f\u3001\uff21\u793e\u3068\u672c\u4ef6\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u306e\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u306e\u76f8\u9055\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u304a\u308a\u3001\u305d\u306e\u5dee\u7570\u306e\u76f8\u5f53\u7a0b\u5ea6\u6b63\u78ba\u306a\u8abf\u6574\u306f\u53ef\u80fd\u3067\u306f\u306a\u3044\u3068\u3057\u3001\uff21\u793e\u3068\u672c\u4ef6\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u3068\u306e\u9593\u306b\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u5224\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>OECD\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff0810\u5e74\u7248\uff09\u306f\u300c\u55b6\u696d\u5229\u76ca\u6307\u6a19\u306f\u3001\u7af6\u4e89\u4e0a\u306e\u5730\u4f4d\u306e\u3088\u3046\u306b\u7c97\u5229\u76ca\u53ca\u3073\u4fa1\u683c\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3059\u8981\u56e0\u306b\u3088\u3063\u3066\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3042\u308b\u304c\u3001\u3053\u308c\u3089\u306e\u8981\u56e0\u306e\u5f71\u97ff\u3092\u5bb9\u6613\u306b\u306f\u53d6\u308a\u9664\u304f\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u300d\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/oecd\/tp\/pdf\/33.pdf#page=33\" target=\"_blank\" rel=\"noopener\">\u30d1\u30e92.70<\/a>\uff09\u3068\u8ff0\u3079\u3066\u304a\u308a\u3001\u3053\u308c\u304c\u6771\u4eac\u5730\u88c1\u306e\u5224\u65ad\u3092\u5f8c\u62bc\u3057\u3057\u305f\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u5e02\u5834\u306e\u72b6\u6cc1\u3092\u5e02\u5834\u5360\u6709\u7387\u306e\u6bd4\u8f03\u3068\u9700\u8981\u306e\u6bd4\u8f03\u306e\uff12\u3064\u306b\u5206\u3051\u3066\u691c\u8a0e\u3057\u305f\u3068\u3053\u308d\u306b\u672c\u5224\u6c7a\u306e\u7279\u5fb4\u304c\u3042\u308b\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u3053\u306e\u7d50\u8ad6\u306b\u81f3\u308b\u5224\u65ad\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u3001\u6771\u4eac\u5730\u88c1\u306f\u3001\u5e02\u5834\u5360\u6709\u7387\u306b\u3064\u3044\u3066\u300c\u672c\u4ef6\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u304c\u5f53\u8a72\u81ea\u52d5\u8eca\u90e8\u54c1\u5e02\u5834\u306b\u304a\u3044\u3066\u9ad8\u3044\u5e02\u5834\u5360\u6709\u7387\u3092\u6709\u3057\u3066\u3044\u305f\u3068\u306f\u8003\u3048\u306b\u304f\u3044\u300d\u3068\u8ff0\u3079\u308b\u304c\u3001\u3053\u308c\u306f\u5177\u4f53\u7684\u306a\u6839\u62e0\u306b\u57fa\u3065\u304b\u306a\u3044\u63a8\u5b9a\u3067\u3042\u308b\u3057\u3001\u307e\u305f\u3001\u9700\u8981\u306b\u3064\u3044\u3066\u3082\u300c\uff21\u793e\u306e\u8eca\u4e21\u904e\u7d66\u6a5f\u306e\u8ca9\u58f2\u53f0\u6570\u306f\u3001\uff08\u4e2d\u7565\uff09\u672c\u4ef6\u5404\u4e8b\u696d\u5e74\u5ea6\u4e2d\u3082\u6982\u306d\u5fae\u6e1b\u3059\u308b\u306b\u3068\u3069\u307e\u3063\u3066\u3044\u308b\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u306e\u3067\u3001\u672c\u4ef6\u5404\u4e8b\u696d\u5e74\u5ea6\u4ee5\u524d\u306b\u65e2\u306b\u9700\u8981\u306e\u5897\u5927\u304c\u3042\u308a\u3001\u55b6\u696d\u5229\u76ca\u7387\u306e\u4e0a\u6607\u306b\u5f71\u97ff\u3057\u305f\u3068\u3044\u3063\u3066\u3082\u3001\u672c\u4ef6\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u672c\u4ef6\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\u3068\u306e\u9593\u306e\u9700\u8981\u306e\u5dee\u3068\u306a\u3063\u3066\u5b9f\u969b\u306b\u8868\u308c\u305f\u304b\u3069\u3046\u304b\u4e0d\u660e\u3067\u3042\u308b\u3002\u3088\u3063\u3066\u3001\u5730\u88c1\u5224\u6c7a\u306b\u306f\u3001\u4e00\u90e8\u3001\u3084\u3084\u5f37\u5f15\u3068\u3082\u601d\u308f\u308c\u308b\u8ad6\u65e8\u5c55\u958b\u304c\u898b\u3089\u308c\u308b\u70b9\u3092\u6307\u6458\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u4ef6\u306f\u73fe\u5728\u3001\u6557\u8a34\u3057\u305f\u56fd\u5074\u304c\u6771\u4eac\u9ad8\u88c1\u306b\u63a7\u8a34<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3057\u3066\u304a\u308a\u3001\u5224\u6c7a\u306e\u884c\u65b9\u304c\u6ce8\u76ee\u3055\u308c\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\u7a0e\u52d9\u901a\u4fe1No.3811\uff08\u4ee4\u548c\uff16\u5e74\uff17\u670822\u65e5\uff09\uff16\u9801<\/span><\/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>\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\uff11\u3064\u3067\u3042\u308b\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\u306e\u9069\u7528\u306b\u5f53\u305f\u308a\u3001\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306b\u3064\u304d\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u3068\u975e\u95a2\u9023\u8005\u53d6\u5f15\u3068\u306e\u985e\u4f3c\u6027\u306e\u7a0b\u5ea6\u3092\u5224\u65ad\u3059\u308b\u5834\u5408\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u8981\u7d20\u3092\u52d8\u6848\u3059\u3079\u304d\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":[666,538,163],"backnumber":[2350],"series":[772],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 13:33:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266984"}],"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=266984"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266984\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=266984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=266984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=266984"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=266984"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=266984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}