{"id":267132,"date":"2024-11-28T10:14:13","date_gmt":"2024-11-28T01:14:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267132"},"modified":"2024-11-28T10:17:46","modified_gmt":"2024-11-28T01:17:46","slug":"international-article-278","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-278\/","title":{"rendered":"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c60\u56de\u3011\u300c\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u4e8b\u4ef6\uff08\u5730\u5224\u5e7320.11.27\u3001\u9ad8\u5224\u5e7322.5.27\uff09\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\u3001\u6cd5\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u901a\u5247\u6cd5\uff17\u6761\u30fb42\u6761\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u3008\u4e00\u89d2\u587e\u3009<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u56f3\u89e3<\/span><span style=\"font-size: 20px;\">\u3067\u8aad\u307f\u89e3\u304f<\/span><span style=\"color: #800000;\">\u56fd\u969b\u79df\u7a0e\u5224\u4f8b<\/span><\/strong><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-259536\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo.png\" alt=\"\" width=\"150\" height=\"190\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo.png 590w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo-237x300.png 237w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c60\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u4e8b\u4ef6<br \/>\n\uff08\u5730\u5224\u5e7320.11.27\u3001\u9ad8\u5224\u5e7322.5.27\uff09\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\u3001\u6cd5\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u901a\u5247\u6cd5\uff17\u6761\u30fb42\u6761\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u897f\u5ddd\u3000\u6d69\u53f2<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c59\u56de\u3011\u300c\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u4e8b\u4ef6\uff08\u5730\u5224\u5e7320.11.27\u3001\u9ad8\u5224\u5e7322.5.27\uff09\uff08\u305d\u306e\uff11\uff09\u300d\uff5e\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\u3001\u6cd5\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u901a\u5247\u6cd5\uff17\u6761\u30fb42\u6761\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-277\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u4e8b\u6848\u306e\u6982\u8981\u53ca\u3073\u80cc\u666f<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff11\uff09\u3000\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff12\uff09\u3000\u4e8b\u6848\u306e\u80cc\u666f<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u7d0d\u7a0e\u8005\u3068\u8ab2\u7a0e\u5e81\u306e\u4e3b\u5f35<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u9ad8\u88c1\u306e\u5224\u65ad<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u4e8b\u6848\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u672c\u4e8b\u6848\u306f\u4fdd\u967a\u9818\u57df\u306b\u304a\u3051\u308b\u79df\u7a0e\u56de\u907f\u4e8b\u4f8b\u3068\u3057\u3066\u6709\u540d\u3067\u3042\u308b\u304c\u3001\u672c\u7a3f\u3067\u306f\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u306e\u672c\u8cea\u3084\u6e96\u62e0\u6cd5\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u3059\u308b\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5168\u4f53\u30b9\u30ad\u30fc\u30e0\u306e\u7406\u89e3<\/strong><\/h4>\n<p>\u5f18\u4e2d\u8061\u6d69\u5f01\u8b77\u58eb\u306f\u3001\u4e0b\u8a18\u56f3\u306e\u3088\u3046\u306a\u4f8b\u793a\u3092\u3055\u308c\u305f\u4e0a\u3067\u3001\u300c\u3053\u306e\u3088\u3046\u306b\u975e\u5e38\u306b\u58ee\u5927\u304b\u3064\u8907\u96d1\u306a\u5730\u9707\u30ea\u30b9\u30af\u79fb\u8ee2\u306e\u305f\u3081\u306e\u4ed5\u7d44\u307f\u306e\u4e2d\u306e\u3054\u304f\u4e00\u90e8\u3067\u3057\u304b\u306a\u3044\u672c\u4ef6\u30b9\u30ad\u30fc\u30e0\u3060\u3051\u304c\u79df\u7a0e\u56de\u907f\u306e\u76ee\u7684\u3067\u69cb\u7bc9\u3055\u308c\u305f\u3068\u3044\u3046\u56fd\u306e\u4e3b\u5f35\u306b\u306f\u7591\u554f\u304c\u3042\u308a\u307e\u3059\u3002\u300d\u3068\u4e3b\u5f35\u3092\u3055\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: 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src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/ikkaku_kokusai60-1.png\" alt=\"\" width=\"550\" height=\"249\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/ikkaku_kokusai60-1.png 1146w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/ikkaku_kokusai60-1-300x136.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/ikkaku_kokusai60-1-1024x463.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/ikkaku_kokusai60-1-768x347.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/ikkaku_kokusai60-1-600x271.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u3053\u306e\u56f3\u306f\u5f18\u4e2d\u6c0f\u306e\u6587\u7ae0\u3092\u57fa\u306b\u7b46\u8005\u304c\u4f5c\u6210<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3002\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u3067\u306f\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u30fb\u30ea\u30b9\u30af\u306f\u79fb\u8ee2\u3059\u308b\u3082\u306e\u306e\u3001\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30b9\u30af\u306e\u79fb\u8ee2\u306f\u9650\u5b9a\u7684\uff08\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\uff09\u306b\u306a\u3063\u3066\u3044\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\uff19\uff09<\/span>\u3000\u6e21\u8fba\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u66f8204\u9801\u3002\u306a\u304a\u3001\u5224\u6c7a\u6587\u3067\u306f\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u30fb\u30ea\u30b9\u30af\u306f\u300c\u6642\u9593\u30ea\u30b9\u30af\u300d\u3001\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30b9\u30af\u306f\u3001\u300c\u5f15\u53d7\u3051\u30ea\u30b9\u30af\u300d\u3068\u8868\u73fe\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u3053\u308c\u306b\u3064\u3044\u3066\u3001\u77e5\u898b\u90a6\u5f66\u6c0f\u306f\u3001\u300c\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u30fb\u30ea\u30b9\u30af\uff08\u518d\uff09\u4fdd\u967a\u306f\u3001\u4fdd\u967a\u3068\u8cb8\u4ed8\u6a5f\u80fd\u304c\u7d71\u5408\u3055\u308c\u3001\u5168\u4f53\u306e\u5f62\u5f0f\u3068\u3057\u3066\u307f\u308c\u3070\u518d\u4fdd\u967a\u306e\u5916\u89b3\u3092\u3082\u3064\u3082\u306e\u3067\u3042\u308b\u3002\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\uff08\u518d\uff09\u4fdd\u967a\u304c\u539f\u578b\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u4fdd\u967a\u3068\u306f\u540d\u3070\u304b\u308a\u3067\u3001\u4fdd\u967a\u6599\u306e\u652f\u6255\u3001\u6295\u8cc7\u53ce\u76ca\u3001\u4fdd\u967a\u4f1a\u793e\u306e\u7d4c\u8cbb\u3092\u52d8\u6848\u3057\u4fdd\u967a\u8005\u3068\u4fdd\u967a\u52a0\u5165\u8005\u306e\u53ce\u652f\u3092\u5747\u8861\u3055\u305b\u308b\u91d1\u92ad\u8cb8\u501f\u306b\u8fd1\u3044\u3082\u306e\u3067\u3042\u308b\u3002\u305f\u3068\u3048\u3070\u3001\u4fdd\u967a\u671f\u9593\u3092\u6570\u5e74\u9593\u3068\u3057\u3066\u5951\u7d04\u8005\u304c\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u304c\u3001\u4e8b\u6545\u304c\u5c11\u306a\u304f\u4fdd\u967a\u6599\u3088\u308a\u4fdd\u967a\u91d1\u304c\u4e0b\u56de\u308c\u3070\u3001\u671f\u672b\u306b\u8fd4\u623b\u3055\u308c\u3001\u4e8b\u6545\u304c\u591a\u3051\u308c\u3070\u4fdd\u967a\u6599\u3092\u8ffd\u5fb4\u3055\u308c\u308b\u3068\u3044\u3046\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308b\u3002\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30b9\u30af\uff08\u4e88\u60f3\u640d\u5bb3\u984d\u3068\u5b9f\u969b\u640d\u5bb3\u984d\u3068\u306e\u5dee\uff09\u304c\u767a\u751f\u3057\u306a\u3044\u3053\u3068\u304b\u3089\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u4fdd\u967a\u3068\u898b\u306a\u3055\u308c\u306a\u304f\u306a\u3063\u305f\u3002\u305d\u3053\u3067\u9650\u5b9a\u7684\uff08\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\uff09\u306b\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30b9\u30af\u3092\u8ca0\u62c5\u3059\u308b\u4ed5\u7d44\u307f\u3068\u3057\u305f\u306e\u304c\u3001\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\uff08\u518d\uff09\u4fdd\u967a\u3067\u3042\u308b\u3002\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b10\uff09<\/span>\u3002\u3053\u306e\u8aac\u660e\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u306e\u672c\u8cea\u3092\u7406\u89e3\u3059\u308b\u4e0a\u3067\u3068\u3066\u3082\u5206\u304b\u308a\u3084\u3059\u3044\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\u203b10\uff09<\/span>\u3000\u77e5\u898b\u90a6\u5f66\u300c\u7c73\u56fd\u306b\u304a\u3051\u308b\u4fdd\u967a\u306e\u91d1\u878d\u5316\u300d\u7d4c\u6e08\u7406\u8ad649\u5dfb\uff12\u53f7\uff082012\uff0966\u9801\u3002\u77e5\u898b\u6c0f\u306f\u5927\u624b\u4fdd\u967a\u4f1a\u793e\u52e4\u52d9\u7d4c\u9a13\u8005\u3067\u3042\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u5f53\u6642\u306e\u5404\u56fd\u3067\u306e\u4f1a\u8a08\u4e0a\u53ca\u3073\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u4f1a\u8a08\u4e0a\u3001\u82f1\u56fd\u3067\u306f\u30bf\u30a4\u30df\u30f3\u30b0\u30fb\u30ea\u30b9\u30af\u306e\u307f\u306e\u79fb\u8ee2\u3067\u3082\u4fdd\u967a\u3068\u3057\u3066\u3044\u308b\u306e\u306b\u6bd4\u3079\u3001\u7c73\u56fd\u3067\u306f\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30b9\u30af\u3092\u4f34\u308f\u306a\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u30fb\u30ea\u30b9\u30af\u306e\u307f\u306e\u79fb\u8ee2\u3067\u306f\u4fdd\u967a\u3068\u3057\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u305f\u3002\u305f\u3060\u3057\u3001\u4e21\u56fd\u306e\u30eb\u30fc\u30eb\u3068\u3082\u4fdd\u967a\u30ea\u30b9\u30af\u306e\u79fb\u8ee2\u306f\u300csignificant\u300d\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u5b9f\u52d9\u4e0a\u306f\u3001\u300c10-10\u30eb\u30fc\u30eb\u300d\uff0810\uff05\u4ee5\u4e0a\u306e\u78ba\u7387\u3067\u4fdd\u967a\u8005\uff08\u518d\u4fdd\u967a\u8005\uff09\u304c10\uff05\u4ee5\u4e0a\u306e\u640d\u5931\u3092\u8499\u308b\u3053\u3068\uff09\u304c\u3042\u308a\u3001\u300csignificant transfer of insurance risk\u300d\u306e\u8981\u4ef6\u3092\u5145\u8db3\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4fdd\u967a\u53d6\u5f15\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b11\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\u203b11\uff09<\/span>\u3000\u6e21\u8fba\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u66f8206\u9801<\/span><\/p>\n<p>\u4e00\u65b9\u3001\u7a0e\u52d9\u4e0a\u306f\u3001\u5730\u9707\u4fdd\u967a\u306e\u3088\u3046\u306a\u4e0d\u78ba\u5b9a\u8981\u7d20\u306e\u3042\u308b\u4fdd\u967a\u6599\u306e\u640d\u91d1\u7b97\u5165\u306f\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u3092\u306f\u3058\u3081\u30e8\u30fc\u30ed\u30c3\u30d1\u3067\u306f\u307b\u3068\u3093\u3069\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u3002\u7c73\u56fd\u3067\u306f\u3001\u4e00\u62ec\u3067\u652f\u6255\u3063\u305f\u6642\u306e\u640d\u91d1\u7b97\u5165\u306b\u3064\u3044\u3066\u306f\u554f\u984c\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u8b70\u8ad6\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u305d\u306e\u5f8c\u3001\u4e00\u6642\u306e\u640d\u91d1\u7b97\u5165\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u65e5\u672c\u3067\u306f\u305d\u3046\u3057\u305f\u8b70\u8ad6\u304c\u3042\u307e\u308a\u306a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b12\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\u203b12\uff09<\/span>\u3000\u5927\u6df5\u535a\u7fa9\u30fb\u9152\u4e95\u514b\u5f66\u300c\u30b7\u30f3\u30dd\u30b8\u30a6\u30e0 \u8a18\u5ff5\u5bfe\u8ac7 \u4eee\u88c5\u884c\u70ba\u30fb\u5b9f\u8cea\u8ab2\u7a0e\u30fb\u79df\u7a0e\u56de\u907f\u2500\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u4e8b\u4ef6\u7b49\u3092\u7d20\u6750\u3068\u3057\u3066\u300dAccord Tax Review\u7b2c9\uff1d10\u5408\u4f75\u53f7\uff082018\uff0937\u9801<\/span><\/p>\n<p>\u6e21\u8fba\u88d5\u6cf0\u6559\u6388\u306f\u3001\u8ab2\u7a0e\u5e81\u306e\u51e6\u7406\u3092\u59a5\u5f53\u3068\u3057\u305f\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306e\u88c1\u6c7a\uff08\u5e73\u621017\u5e74\uff17\u670820\u65e5\uff09\u3092\u53d7\u3051\u3066\u3001\u300c\u7a0e\u52d9\u4e0a\u640d\u91d1\u7b97\u5165\u3092\u8a8d\u3081\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u79fb\u8ee2\u3055\u308c\u308b\u30ea\u30b9\u30af\u306e\u6027\u8cea\u3068\u79fb\u8ee2\u3055\u308c\u308b\u30ea\u30b9\u30af\u306e\u7a0b\u5ea6\u3092\u3001\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u3001\u5224\u65ad\u3055\u308c\u3066\u884c\u304f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u300d\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b13\uff09<\/span>\u3002\u3053\u306e\u898b\u89e3\u306b\u3042\u308b\u300c\u79fb\u8ee2\u3055\u308c\u308b\u30ea\u30b9\u30af\u306e\u6027\u8cea\u3068\u79fb\u8ee2\u3055\u308c\u308b\u30ea\u30b9\u30af\u306e\u7a0b\u5ea6\u300d\u3053\u305d\u304c\u3001\u5341\u5206\u306b\u691c\u8a0e\u3055\u308c\u308b\u3079\u304d\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3042\u3063\u305f\u3068\u8003\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\u203b13\uff09<\/span>\u3000\u6e21\u8fba\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u66f8207-208\u9801<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u691c\u8a0e<\/strong><\/h4>\n<p>\u9ad8\u88c1\u306f\u3001\u672c\u4ef6\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u6599\u306e\u3046\u3061\uff25\uff21\uff22\u7e70\u5165\u984d\u76f8\u5f53\u90e8\u5206\uff08\u4e8b\u5f8c\u8abf\u6574\u90e8\u5206\uff09\u304c\u7a0e\u52d9\u4e0a\u3001\u9810\u3051\u91d1\uff08\u8cc7\u7523\uff09\u304b\u4fdd\u967a\u6599\uff08\u8cbb\u7528\uff09\u304b\u306e\u691c\u8a0e\u306b\u304a\u3044\u3066\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff13\uff0d\uff19<\/a>\uff08\u9577\u671f\u306e\u640d\u5bb3\u4fdd\u967a\u5951\u7d04\u306b\u4fc2\u308b\u652f\u6255\u4fdd\u967a\u6599\uff09\u3092\u6cd5\u898f\u306e\u6027\u8cea\u3092\u3082\u3064\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u89e3\u91c8\u57fa\u6e96\u3068\u3057\u3066\u91cd\u8981\u306a\u610f\u7fa9\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u691c\u8a0e\u3092\u3057\u3066\u3044\u308b\u3002\u305d\u3057\u3066\u3001\u672c\u4ef6\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u5951\u7d04\u306e\u7d42\u4e86\u306e\u52b9\u529b\u304c\u767a\u751f\u3057\u305f\u6642\u306b\uff25\uff21\uff22\u306e\u5024\u304c\u8ca0\uff08\u30de\u30a4\u30ca\u30b9\uff09\u306e\u5834\u5408\u306b\u3001\u51fa\u518d\u8005\u304c\u6e80\u671f\u8fd4\u623b\u91d1\u3068\u7570\u306a\u308a\u91d1\u54e1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u3092\u7406\u7531\u306b\u3001\u4e8b\u5f8c\u8abf\u6574\u90e8\u5206\u306f\u7a4d\u7acb\u4fdd\u967a\u6599\u3068\u306f\u7570\u306a\u308b\u3068\u7d50\u8ad6\u4ed8\u3051\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b14\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: 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/ikkaku_kokusai60-2-300x159.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/ikkaku_kokusai60-2-1024x543.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/ikkaku_kokusai60-2-768x407.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/ikkaku_kokusai60-2-600x318.png 600w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u3053\u306e\u8868\u306f\u5f18\u4e2d\u6c0f\u306e\u6587\u7ae0\u3092\u57fa\u306b\u7b46\u8005\u304c\u4f5c\u6210<\/span><\/p>\n<p>\u6a2a\u6e9d\u5927\u6559\u6388\u306f\u3001\u4e8b\u5b9f\u8a8d\u5b9a\u30fb\u79c1\u6cd5\u4e0a\u306e\u6cd5\u5f8b\u69cb\u6210\u306b\u3088\u308b\u300c\u5426\u8a8d\u300d\u304c\u554f\u984c\u306b\u306a\u3063\u305f\u672c\u4ef6\u306b\u304a\u3044\u3066\u3001\u8ab2\u7a0e\u306e\u516c\u5e73\u306e\u539f\u5247\u3092\u6839\u62e0\u306b\u6cd5\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u901a\u5247\u6cd5\uff17\u6761\u3092\u554f\u984c\u3068\u3057\u516c\u5e8f\u306e\u9038\u8131\u7684\u306a\u89e3\u91c8\u306b\u3088\u308a\u65e5\u672c\u306e\u79c1\u6cd5\u3092\u9069\u7528\u3057\u305f\u672c\u5224\u6c7a\u306b\u306f\u7591\u554f\u304c\u3042\u308b\u3068\u3057\u3066\u3001\u672c\u5224\u6c7a\u306f\u3001\u672c\u4ef6\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u5951\u7d04\u306e\u6cd5\u7684\u6027\u8cea\u3092\u6e96\u62e0\u6cd5\u3067\u3042\u308b\u82f1\u56fd\u6cd5\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3057\u305f\u4e0a\u3067\u3001\u8ab2\u7a0e\u7269\u4ef6\u306e\u6709\u7121\u3092\u5224\u65ad\u3059\u3079\u304d\u65e8\u3092\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b17\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: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b18\uff09<\/span>\u3002\u305d\u306e\u305f\u3081\u3001\u500b\u5225\u4e8b\u6848\u3068\u3057\u3066\u306e\u78ba\u8a8d\u306f\u5fc5\u8981\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u672c\u4ef6\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u6599\u306f\u82f1\u56fd\u6cd5\u3067\u3082\u640d\u91d1\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u3068\u8003\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\u203b18\uff09<\/span>\u3000\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306f\u3001\u82f1\u56fd\u306e\u690d\u6c11\u5730\u3067\u3042\u3063\u305f\u671f\u9593\u304c\u9577\u304f\u3001\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306e\u6cd5\u4f53\u7cfb\u306f\u82f1\u56fd\u306e\u6cd5\u4f53\u7cfb\u306e\u5f71\u97ff\u3092\u5f37\u304f\u53d7\u3051\u3066\u3044\u308b\uff08\u9060\u85e4\u8aa0 \uff08BIJ\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09\u300c<a href=\"https:\/\/www.bizlawjapan.com\/wp-content\/uploads\/ireland_houseido_01.pdf\" target=\"_blank\" rel=\"noopener\">\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u306e\u6cd5\u5236\u5ea6\u306e\u6982\u8981<\/a>\u300d5-6\u9801\uff09\u3002<\/span><\/p>\n<p>\u305d\u3046\u3059\u308c\u3070\u3001\u672c\u4ef6\uff25\uff2c\uff23\u518d\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u304f\u518d\u4fdd\u967a\u6599\u304c\u5b9f\u8cea\u7684\u306b\u306f\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u6599\u3067\u3042\u308b\u3068\u307f\u306a\u3055\u308c\u305f\u5834\u5408\u3001\u82f1\u56fd\u6cd5\u306b\u5f93\u3063\u3066\u3001\u308f\u304c\u56fd\u3067\u306e\u640d\u91d1\u51e6\u7406\u3082\u8a8d\u3081\u3089\u308c\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002\u308f\u304c\u56fd\u3067\u306e\u8ab2\u7a0e\u554f\u984c\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u305d\u306e\u5834\u5408\u3067\u3082\u308f\u304c\u56fd\u306e\u7a0e\u6cd5\u304b\u3089\u306e\u518d\u691c\u8a0e\u306e\u4f59\u5730\u304c\u3042\u308b\u3079\u304d\u3068\u8003\u3048\u308b\u3002\u7279\u306b\u3001\u500b\u5225\u4e8b\u6848\u3068\u3057\u3066\u78ba\u8a8d\u3057\u305f\u7d50\u679c\u3001\u82f1\u56fd\uff08\u53c8\u306f\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\uff09\u3067\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u6599\u306e\u640d\u91d1\u306b\u3064\u3044\u3066\u4f55\u3089\u304b\u306e\u554f\u984c\u304c\u3042\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u308f\u304c\u56fd\u306e\u7a0e\u6cd5\u304b\u3089\u306e\u518d\u691c\u8a0e\u304c\u3088\u308a\u91cd\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u3068\u7406\u89e3\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4eee\u306b\u3001\u308f\u304c\u56fd\u3067\u306f\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u6599\u306e\u640d\u91d1\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u672c\u4ef6\u30b9\u30ad\u30fc\u30e0\u3092\u6d3b\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u5224\u65ad\u304c\u3088\u308a\u96e3\u3057\u3044\u3082\u306e\u306b\u306a\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u63a8\u6e2c\u3059\u308b\u3002\u672c\u4ef6\u3067\u306f\u3001\u308f\u304c\u56fd\u306e\u4f1a\u8a08\u4e0a\u53ca\u3073\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u304c\u660e\u78ba\u3067\u306f\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u5b50\u4f1a\u793e\u306e\u6d3b\u7528\u306e\u80cc\u666f\u306b\u3042\u3063\u305f\u3053\u3068\u306f\u3001\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u610f\u5473\u304c\u3042\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b19\uff09<\/span>\u3002\u4eca\u5f8c\u3001\u3053\u306e\u3088\u3046\u306a\u8ad6\u70b9\u3082\u542b\u3081\u305f\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b20\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b19\uff09<\/span>\u3000\u5f8c\u85e4\u5143\u300c\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u306e\u8ab2\u7a0e\u4e0a\u306e\u53d6\u6271\u3044\u300d\u5225\u518a\u30b8\u30e5\u30ea\u30b9\u30c8202\u53f7\uff08\u4fdd\u967a\u6cd5\u5224\u4f8b\u767e\u9078\uff09\uff082010\uff095\u9801<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b21\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\u203b21\uff09<\/span>\u3000\u4e00\u89d2\u587e\u306e\u7814\u4fee\u306b\u304a\u3044\u3066\u306f\u3001\u6751\u4e95\u6b63\u6559\u6388\u3088\u308a\u4fdd\u967a\u6cd5\u304b\u3089\u306e\u691c\u8a0e\u3084\u6d77\u5916\u3092\u542b\u3081\u305f\u30b9\u30ad\u30fc\u30e0\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u56fd\u969b\u79c1\u6cd5\u304b\u3089\u306e\u7814\u7a76\u3082\u5fc5\u8981\u3068\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3044\u305f\u3060\u3044\u305f\u3002<\/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>\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<\/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>\u672c\u4e8b\u6848\u306f\u4fdd\u967a\u9818\u57df\u306b\u304a\u3051\u308b\u79df\u7a0e\u56de\u907f\u4e8b\u4f8b\u3068\u3057\u3066\u6709\u540d\u3067\u3042\u308b\u304c\u3001\u672c\u7a3f\u3067\u306f\u30d5\u30a1\u30a4\u30ca\u30a4\u30c8\u518d\u4fdd\u967a\u306e\u672c\u8cea\u3084\u6e96\u62e0\u6cd5\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u3059\u308b\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":[321,666,413,163],"backnumber":[2353],"series":[2188],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-27 13:25:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267132"}],"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=267132"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267132\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=267132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=267132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=267132"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=267132"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=267132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}