{"id":267661,"date":"2025-01-15T13:05:03","date_gmt":"2025-01-15T04:05:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267661"},"modified":"2025-01-17T11:24:16","modified_gmt":"2025-01-17T02:24:16","slug":"general-rule-report-97","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-report-97\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\uff08\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u5236\u5ea6\uff09\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\uff08\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u5236\u5ea6\uff09\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4ee4\u548c\uff16\u5e7412\u670820\u65e5\u306b\u4e0e\u515a\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/209630.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u5927\u7db1\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u3001\u305d\u306e\u5f8c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2025\/20241227taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f<\/a>\u3002\u672c\u7a3f\u3067\u306f\u3001\u300c\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u300d\u306e\uff11\u3064\u3068\u3057\u3066\u5927\u7db1\u306b\u8a18\u8f09\u3055\u308c\u305f\u300c\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u300d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6982\u8981\u3092\u307e\u3068\u3081\u305f\u3044\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u300c\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u300d\u306f\u3001\u4ee4\u548c\uff19\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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3px;\">\u96fb\u5b50\u53d6\u5f15\uff08\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u3092\u96fb\u78c1\u7684\u65b9\u5f0f\u306b\u3088\u308a\u884c\u3046\u53d6\u5f15\uff09\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u6240\u5f97\u7a0e\u3001\u6cd5\u4eba\u7a0e\u53ca\u3073\u6d88\u8cbb\u7a0e\u306b\u304a\u3051\u308b\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306b\u8a18\u9332\u3055\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3001\u96a0\u853d\u3057\u3001\u53c8\u306f\u4eee\u88c5\u3055\u308c\u305f\u4e8b\u5b9f\u306b\u57fa\u3065\u304d<span style=\"color: #ff0000;\">\u671f\u9650\u5f8c\u7533\u544a\u7b49<\/span>\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u8a18\u9332\u3055\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u751f\u3058\u305f\u7533\u544a\u6f0f\u308c\u7b49\u306b\u8ab2\u3055\u308c\u308b\u91cd\u52a0\u7b97\u7a0e\u306e\u5272\u5408\u309210\uff05\u52a0\u91cd\u3059\u308b\u63aa\u7f6e\uff08\u96fb\u78c1\u7684\u8a18\u9332\u306b\u4fc2\u308b\u91cd\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e\uff09\u306e\u5bfe\u8c61\u304b\u3089\u3001\u7279\u5b9a\u96fb\u78c1\u7684\u8a18\u9332\u3067\u3042\u3063\u3066\u3001\u305d\u306e\u4fdd\u5b58\u304c\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6ef4\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u7279\u5b9a\u96fb\u78c1\u7684\u8a18\u9332\u3092\u9664\u5916\u3059\u308b\u307b\u304b\u3001\u6240\u8981\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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#ff0000;\">\uff08\u8ad6\u672b\u306e\u3014\u7de8\u96c6\u90e8\u6ce8\u3015\u53c2\u7167\uff09<\/span>\u3001\u7279\u5b9a\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u3046\u3061\u305d\u306e\u4fdd\u5b58\u304c\u5f53\u8a72\u7279\u5b9a\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3057\u3066\u4e0a\u8a18\uff08\uff11\uff09\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u306f\u5f53\u8a72\u8981\u4ef6\u306b\u5f93\u3063\u3066\u4fdd\u5b58\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3068\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u3068\u3059\u308b\u307b\u304b\u3001\u6240\u8981\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2025\/1\/17\u3015<\/span><br \/>\n\u4e0a\u8a18<span style=\"color: #ff0000;\">\u8d64\u6587\u5b57<\/span>\u306e<span style=\"color: #ff0000;\">\u300c\u671f\u9650\u5f8c\u7533\u544a\u7b49\u300d<\/span>\u306b\u3064\u3044\u3066\u3001\u672c\u7a3f\u516c\u958b\u6642\u306f\u300c\u671f\u9650\u7533\u544a\u544a\u7b49\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u4e0a\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u304a\u8a6b\u3073\u306e\u4e0a\u3001\u8a02\u6b63\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u898b\u76f4\u3057\u306e\u76ee\u7684\u3068\u80cc\u666f<\/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\u73fe\u5728\u306e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3092\u3081\u3050\u308b\u8ab2\u984c\u3068\u6539\u6b63\u306b\u3088\u308b\u52b9\u679c<\/strong><\/h4>\n<p><a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/digital-noukan\/2024\/6digital-noukan1kai.html\" target=\"_blank\" rel=\"noopener\">\u7d4c\u6e08\u793e\u4f1a\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3078\u306e\u5bfe\u5fdc\u3068\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u4f1a\u5408\uff08\u7b2c\uff11\u56de\uff09<\/a>\u306b\u8ca1\u52d9\u7701\u304c\u63d0\u51fa\u3057\u305f\u8aac\u660e\u8cc7\u6599\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/6digital-noukan1kai2.pdf\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u624b\u7d9a\u306e\u30c7\u30b8\u30bf\u30eb\u5316<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u30c7\u30b8\u30bf\u30eb\u793e\u4f1a\u306b\u3075\u3055\u308f\u3057\u3044\u4ed5\u7d44\u307f\u3068\u3057\u3066\u306e\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u306e\u69cb\u7bc9\u3092\u5fc5\u8981\u3068\u3059\u308b\u80cc\u666f\u304c\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u73fe\u72b6\u3001\u30c7\u30fc\u30bf\u9023\u643a\u304c\u53ef\u80fd\u306a\u30bd\u30d5\u30c8\u306f\u9650\u5b9a\u7684\u3002\u307e\u305f\u3001\u76f8\u624b\u65b9\u306e\u90fd\u5408\u3082\u3042\u308a\u3001\u53d6\u5f15\u306b\u4fc2\u308b\u3084\u308a\u53d6\u308a\u306f\u66f8\u9762\u3084PDF\u7b49\u304c\u4e3b\u6d41\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u4ed6\u65b9\u3001\u5c06\u6765\u306e\u76ee\u6307\u3059\u3079\u304d\u59ff\u306f\u3001\u7d71\u4e00\u898f\u683c\u306e\u30c7\u30fc\u30bf\u3084\u500b\u3005\u306e\u30bd\u30d5\u30c8\u9593\u306eAPI\u9023\u643a\u7b49\u304c\u666e\u53ca\u3057\u3001\u591a\u304f\u306e\u4e8b\u696d\u8005\u304c\u30c7\u30fc\u30bf\u9023\u643a\u3092\u884c\u3046\u3088\u3046\u306b\u306a\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u305d\u306e\u3088\u3046\u306a\u5c06\u6765\u50cf\u306b\u5411\u3051\u3066\u3001\u7a0e\u5236\u306b\u304a\u3044\u3066\u73fe\u72b6\u306e\u5236\u7d04\u3092\u524d\u63d0\u3068\u3057\u3064\u3064\u3082\u671b\u307e\u3057\u3044\u30c7\u30b8\u30bf\u30eb\u5316\u306e\u59ff\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u5f53\u5c40\u3092\u306f\u3058\u3081\u95a2\u4fc2\u6a5f\u95a2\u30fb\u56e3\u4f53\u304c\u9023\u643a\u3057\u3066\u53d6\u308a\u7d44\u3093\u3067\u3044\u304f\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u306e\u4e0a\u3067\u3001\u30bd\u30d5\u30c8\u306e\u767a\u5c55\u3084\u4e8b\u696d\u8005\u3078\u306e\u666e\u53ca\u72b6\u6cc1\u7b49\u3092\u307f\u3064\u3064\u3001\u5fc5\u8981\u306a\u691c\u8a0e\u3092\u7d99\u7d9a\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u8cc7\u6599\u3067\u306f\u3001\u73fe\u5728\u3001\u53d6\u5f15\u767a\u751f\u6642\u306b\u66f8\u9762\u3084PDF\u3067\u53d6\u5f15\u30c7\u30fc\u30bf\u304c\u3084\u308a\u53d6\u308a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u57fa\u56e0\u3057\u3066\u3001\u624b\u4f5c\u696d\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u4e3b\u6d41\u306b\u306a\u3063\u3066\u3044\u308b\u5b9f\u52d9\u306b\u3001\u30c7\u30b8\u30bf\u30eb\u30c7\u30fc\u30bf\u306b\u3088\u308b\u30b7\u30fc\u30e0\u30ec\u30b9\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4e8b\u696d\u8005\u306b\u898b\u8fbc\u307e\u308c\u308b\u52b9\u679c\u3092\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u5165\u529b\u8aa4\u308a\u3084\u8a08\u7b97\u30df\u30b9\u7b49\u304c\u6e1b\u5c11\u3001\u610f\u56f3\u7684\u306a\u6539\u3056\u3093\u306e\u6a5f\u4f1a\u304c\u6e1b\u5c11<\/li>\n<li>\u7d4c\u7406\u90e8\u9580\u306b\u304a\u3051\u308b\u5358\u7d14\u4f5c\u696d\u306e\u4e8b\u52d9\u91cf\u304c\u6e1b\u5c11<\/li>\n<li>\u8ca1\u52d9\u5206\u6790\u7b49\u306b\u6642\u9593\u3092\u304b\u3051\u3001\u7d4c\u55b6\u306e\u9ad8\u5ea6\u5316\u304c\u3067\u304d\u308b<\/li>\n<li>\u5e33\u7c3f\u3084\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306e\u4fe1\u983c\u5ea6\u304c\u5411\u4e0a\uff08\u7b2c\u4e09\u8005\u304b\u3089\u306e\u4fe1\u983c\u3082\u5411\u4e0a\u3057\u5f97\u308b\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u3055\u3089\u306b\u3001\u7a0e\u52d9\u884c\u653f\u306b\u5bfe\u3057\u3066\u898b\u8fbc\u307e\u308c\u308b\u52b9\u679c\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u610f\u56f3\u3057\u306a\u3044\u8aa4\u308a\u3092\u6e1b\u3089\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u610f\u56f3\u7684\u306a\u539f\u59cb\u8cc7\u6599\u306e\u6539\u3056\u3093\u306b\u3088\u308b\u58f2\u4e0a\u9664\u5916\u3084\u67b6\u7a7a\u7d4c\u8cbb\u306a\u3069\u306e\u4e0d\u6b63\u30ea\u30b9\u30af\u306e\u4f4e\u4e0b<\/li>\n<li>\u3088\u308a\u60aa\u8cea\u306a\u7d0d\u7a0e\u8005\u3078\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u884c\u653f\u30ea\u30bd\u30fc\u30b9\u3092\u6295\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u3057\u3066\u3001\u8cc7\u6599\u3067\u306f\u3001\u4e8b\u696d\u8005\u3084\u7a0e\u52d9\u5f53\u5c40\u306e\u307f\u3067\u306a\u304f\u7a0e\u7406\u58eb\u3001\u652f\u63f4\u6a5f\u95a2\u3001\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304c\u9023\u643a\u3057\u3066\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u3067\u3001\u793e\u4f1a\u5168\u4f53\u3068\u3057\u3066\u52b9\u7387\u5316\u304c\u9032\u3093\u3067\u3044\u304f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u307e\u3068\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u72b6\u6cc1\u3092\u80cc\u666f\u306b\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u5b9a\u3081\u308b\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u30c7\u30fc\u30bf\u9023\u643a\u53ef\u80fd\u306a\u30bd\u30d5\u30c8\u3092\u4f7f\u7528\u3057\u3001\u304b\u3064\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u5f93\u3063\u305f\u4fdd\u5b58\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306b\u3064\u3044\u3066\u306f\u3001\u91cd\u52a0\u7b97\u7a0e\u306e10\uff05\u52a0\u91cd\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d65\u4e07\u5186\u306e\u9069\u7528\u8981\u4ef6\u3067\u3042\u308b\u3001<span style=\"color: #cd853f;\">\u2460<\/span>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u4fdd\u5b58\u53c8\u306f<span style=\"color: #cd853f;\">\u2461<\/span>\u96fb\u5b50\u7533\u544a\u306e\u5229\u7528\u306e\u307b\u304b\u306b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528\u3068\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u3092\u884c\u3063\u3066\u3044\u308b\u8005\u306b\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u3001\u6539\u6b63\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u307e\u3068\u3081<\/strong><\/h4>\n<p>\u4ee5\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3068\u306a\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:#b22222;\">\n\t\t<ul>\n<li>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306b\u4fc2\u308b\u96a0\u853d\u30fb\u4eee\u88c5\u884c\u70ba\u306b\u3064\u3044\u3066\u3001\u91cd\u52a0\u7b97\u7a0e\u306e\u5272\u5408\u309210\uff05\u52a0\u91cd\u3059\u308b\u73fe\u884c\u63aa\u7f6e\u306e\u5bfe\u8c61\u304b\u3089\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u5b9a\u3081\u308b\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u7b49\u3092\u4f7f\u7528\u3057\u3001\u304b\u3064\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u5f93\u3063\u305f\u4fdd\u5b58\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u9664\u5916\u3059\u308b\u3002<\/li>\n<li>\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d65\u4e07\u5186\u306e\u73fe\u884c\u306e\u9069\u7528\u8981\u4ef6\u306b\u52a0\u3048\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528\u3068\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u3092\u884c\u3063\u3066\u3044\u308b\u8005\u306b\u9069\u7528\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n\u306a\u304a\u3001\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff19\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u7de8\u96c6\u90e8\u6ce8\u3015<\/span><br \/>\n\u4e0a\u8a18\u5927\u7db1\u306b\u8a18\u8f09\u306e\u3042\u308b\u300c\u4ee3\u3048\u3066\u300d\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u3001\u73fe\u884c\u306e\u9069\u7528\u8981\u4ef6\uff08\u512a\u826f\u96fb\u5b50\u5e33\u7c3f\u30fb\u96fb\u5b50\u7533\u544a\uff09\u3068\u306e\u95a2\u4fc2\u304c\u4e0d\u660e\u3068\u3059\u308b\u898b\u89e3\u3082\u3042\u308b\u304c\u3001\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u7b49\u306b\u3066\u305d\u306e\u53d6\u6271\u3044\u304c\u660e\u78ba\u306b\u306a\u3063\u305f\u5f8c\u3001\u6539\u3081\u3066\u672c\u8a8c\u4e0a\u306b\u3066\u901f\u5831\u89e3\u8aac\u3092\u63b2\u8f09\u3059\u308b\u4e88\u5b9a\u3002<\/p>\n<\/div>\n<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 style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 72px; text-indent: -72px; margin-bottom: 3px;\">\u96fb\u5e33\u6cd5\u30fb\u30fb\u30fb\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u4f8b\uff09\u96fb\u5e33\u6cd5\uff18\u2464\u30fb\u30fb\u30fb\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u7b2c\uff18\u6761\u7b2c\uff15\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff16\u5e7412\u670820\u65e5\u306b\u4e0e\u515a\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u300c\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\uff08\u4ee5\u4e0b\u300c\u5927\u7db1\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u3001\u305d\u306e\u5f8c\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u3002\u672c\u7a3f\u3067\u306f\u3001\u300c\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u300d\u306e\uff11\u3064\u3068\u3057\u3066\u5927\u7db1\u306b\u8a18\u8f09\u3055\u308c\u305f\u300c\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u300d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6982\u8981\u3092\u307e\u3068\u3081\u305f\u3044\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,183,177,167,179,289],"tags":[511,348,123,437,338],"backnumber":[],"series":[2377],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 21:46:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267661"}],"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=267661"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267661\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=267661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=267661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=267661"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=267661"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=267661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}