{"id":268033,"date":"2025-03-06T10:17:59","date_gmt":"2025-03-06T01:17:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268033"},"modified":"2025-03-05T16:02:55","modified_gmt":"2025-03-05T07:02:55","slug":"international-article-292","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-292\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c50\u56de\u3011\u300c\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\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\u7b2c50\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\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\u6cd5\u4eba\u7a0e\u6cd537\u6761\u306e\u5bc4\u9644\u91d1\u898f\u5b9a\u3068\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u3069\u3061\u3089\u304c\u512a\u5148\u3057\u3066\u9069\u7528\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\u5bc4\u9644\u91d1\u306e\u984d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u307e\u305a\u3001\u6cd5\u4eba\u7a0e\u6cd537\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u304c\u3042\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001\u5bc4\u9644\u91d1\u306e\u984d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u4e0a\u640d\u91d1\u7b97\u5165\u3055\u305b\u306a\u3044\u3068\u3044\u3046\u6761\u6587\u69cb\u9020\u3068\u3055\u308c\u3066\u3044\u307e\u3059\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\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u3068\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u8cc7\u7523\u306e\u8d08\u4e0e\u53c8\u306f\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u7121\u511f\u306e\u4f9b\u4e0e<\/strong><\/h4>\n<p>\u6cd5\u4eba\u304c\u8cc7\u672c\u7b49\u53d6\u5f15\u4ee5\u5916\u306e\u53d6\u5f15\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u3001\u6709\u511f\u53c8\u306f\u7121\u511f\u306b\u3088\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u3001\u7121\u511f\u306b\u3088\u308b\u8cc7\u7523\u306e\u8b72\u53d7\u3051\u305d\u306e\u4ed6\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u3092\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u6cd5 22\u2461\uff09\u3002\u3053\u306e\u305f\u3081\u3001\u6cd5\u4eba\u304c\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3057\u3066\u8cc7\u7523\u306e\u8ca9\u58f2\u3084\u91d1\u92ad\u306e\u8cb8\u4ed8\u3051\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u7b49\u3092\u884c\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u53ce\u76ca\u306e\u984d\u3068\u3059\u3079\u304d\u91d1\u984d\u306e\u8a08\u4e0a\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u4ee5\u4e0b\u300c\u63aa\u7f6e\u6cd5\u300d\u3068\u3044\u3046\uff09 66\u6761\u306e\uff14\u7b2c\uff13\u9805\uff08\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u4e0d\u7b97\u5165\uff09\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308b\u304b\u3001\u3042\u308b\u3044\u306f\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u3001\u9069\u5207\u306b\u51e6\u7406\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u6cd5\u4eba\u304c\u56fd\u5916\u95a2\u9023\u8005\u3068\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u53d6\u5f15\u306b\u3064\u304d\u300c\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u53c8\u306f\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u8d08\u4e0e\u53c8\u306f\u7121\u511f\u306e\u4f9b\u4e0e\u300d\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u5b9f\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306b\u306f\u3001\u5f53\u8a72\u6cd5\u4eba\u304c\u53ce\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3059\u3079\u304d\u91d1\u984d\u306f\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u3068\u306a\u308a\u3001\u63aa\u7f6e\u6cd566\u306e\uff14\u7b2c\uff13\u9805\uff08\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u4e0d\u7b97\u5165\uff09\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/010601\/02.htm\" target=\"_blank\" rel=\"noopener\">\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff13\uff0d20<\/a>\u30a4\uff09<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\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/010601\/pdf\/bessatsu.pdf\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306e\u53c2\u8003\u4e8b\u4f8b\u96c6<\/a>\u300d\u3010\u4e8b\u4f8b28\u3011<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/010601\/pdf\/bessatsu.pdf#page=118\" target=\"_blank\" rel=\"noopener\">114\uff5e116\u9801<\/a><\/span><\/p>\n<p>\u3055\u3089\u306b\u3001\u4e0a\u8a18\u79fb\u8ee2\u4fa1\u683c\u306e\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff13\uff0d20\u306f\u3001\u5f53\u4e8b\u8005\u9593\u3067\u5bfe\u4fa1\u306e\u652f\u6255\u304c\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3082\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff13\u9805\u306e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3068\u3057\u3066\u3001\u6b21\u306b\u63b2\u3052\u308b\u30ed\u53ca\u3073\u30cf\u306e\u4e8b\u5b9f\u3092\u6319\u3052\u3066\u3044\u308b\u3002<br \/>\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;\">\u30ed\u3000\u6cd5\u4eba\u304c\u56fd\u5916\u95a2\u9023\u8005\u304b\u3089\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u6cd5\u4eba\u304c\u5f53\u8a72\u56fd\u5916\u95a2\u9023\u8005\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u91d1\u984d\u306e\u3046\u3061\u5f53\u8a72\u56fd\u5916\u95a2\u9023\u8005\u306b\u5b9f\u8cea\u7684\u306b\u8cc7\u7523\u306e\u8d08\u4e0e\u53c8\u306f\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u7121\u511f\u306e\u4f9b\u4e0e\u3092\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u304c\u3042\u308b\u3068\u304d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30cf\u3000\u6cd5\u4eba\u304c\u56fd\u5916\u95a2\u9023\u8005\u306b\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u652f\u6255\u3092\u884c\u3046\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u6cd5\u4eba\u304c\u5f53\u8a72\u56fd\u5916\u95a2\u9023\u8005\u306b\u652f\u6255\u3046\u91d1\u984d\u306e\u3046\u3061\u5f53\u8a72\u56fd\u5916\u95a2\u9023\u8005\u306b\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u53c8\u306f\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u8d08\u4e0e\u53c8\u306f\u7121\u511f\u306e\u4f9b\u4e0e\u3092\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u304c\u3042\u308b\u3068\u304d<\/p>\n<\/div>\n\u306a\u304a\u3001\u300c\u6cd5\u4eba\u304c\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3057\u3066\u8ca1\u653f\u4e0a\u306e\u652f\u63f4\u7b49\u3092\u884c\u3046\u76ee\u7684\u3067\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u4fc2\u308b\u53d6\u5f15\u4fa1\u683c\u306e\u8a2d\u5b9a\u3001\u5909\u66f4\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u652f\u63f4\u7b49\u306b\u57fa\u672c\u901a\u9054\uff19\uff0d\uff14\uff0d\uff12<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306e\u76f8\u5f53\u306a\u7406\u7531\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u63aa\u7f6e\u6cd5\u7b2c66\u6761\u306e\uff14\u7b2c\uff13\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u304c\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u300d\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff13\uff0d20\uff08\u6ce8\uff09\uff09\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\uff12\uff09<\/span>\u3000\u5b50\u4f1a\u793e\u7b49\u3092\u518d\u5efa\u3059\u308b\u5834\u5408\u306e\u7121\u5229\u606f\u8cb8\u4ed8\u3051\u7b49\u306b\u3064\u3044\u3066\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u984d\u306b\u3064\u304d\u5bc4\u9644\u91d1\u306e\u984d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5bc4\u9644\u91d1\u898f\u5b9a\u3068\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff14\u9805\u306f\u3001\u56fd\u5916\u95a2\u4fc2\u53d6\u5f15\u306e\u5bfe\u4fa1\u306e\u984d\u3068\u5f53\u8a72\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u4fc2\u308b\u300c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3068\u306e\u5dee\u984d\uff08\u5bc4\u9644\u91d1\u306e\u984d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u306f\u3001\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u640d\u91d1\u306e\u984d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3002\u300d\u3068\u898f\u5b9a\u3057\u3001\u62ec\u5f27\u66f8\u304d\u306e\u8a18\u8f09\u3067\u3001\u5bc4\u9644\u91d1\u306e\u984d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u307e\u305a\u3001\u6cd5\u4eba\u7a0e\u6cd537\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u304c\u3042\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001\u5bc4\u9644\u91d1\u306e\u984d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u4e0a\u640d\u91d1\u7b97\u5165\u3055\u305b\u306a\u3044\u3068\u3044\u3046\u6761\u6587\u69cb\u9020\u306b\u306a\u3063\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002\u3059\u306a\u308f\u3061\u300c\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u53c8\u306f\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u8d08\u4e0e\u53c8\u306f\u7121\u511f\u306e\u4f9b\u4e0e\u300d\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u5b9f\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u53d6\u5f15\u306f\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u306a\u308b\u3053\u3068\u306b\u306a\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\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\u203b\uff13\uff09<\/span>\u3000\u85e4\u679d\u7d14\uff1d\u89d2\u7530\u4f38\u5e83\u300e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u5b9f\u52d9\u8a73\u89e3\u300f\uff08\u4e2d\u592e\u7d4c\u6e08\u793e\u30fb2017\u5e74\uff09128\u9801\u306f\u3001\u300c\u6761\u6587\u4e0a\u306f\u3001\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u3064\u3044\u3066\u307e\u305a\u5bc4\u9644\u91d1\u8ab2\u7a0e\u306e\u9069\u7528\u306e\u6709\u7121\u3092\u691c\u8a0e\u3057\u3001\u305d\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u521d\u3081\u3066\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u306e\u6709\u7121\u3092\u691c\u8a0e\u3059\u308b\u3082\u306e\u3068\u7406\u8ad6\u7684\u306b\u6574\u7406\u3067\u304d\u307e\u3059\u3002\u4f46\u3057\u3001\u4e0a\u8a18\u6cd5\u4eba\u7a0e\u6cd537\u6761\uff18\u9805\u306e\u5bc4\u9644\u91d1\u8ab2\u7a0e\u306e\u9069\u7528\u306e\u6709\u7121\u306f\u300e\u5b9f\u8cea\u7684\u306b\u300f\u8d08\u4e0e\uff08\u5bc4\u9644\uff09\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u304b\u5426\u304b\u306b\u3088\u308b\u306e\u3067\u3001\u5b9f\u52d9\u4e0a\u306f\u3001\u305d\u306e\u9069\u7528\u306e\u5834\u9762\u3068\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u5834\u9762\u306e\u533a\u5206\u306f\u5fc5\u305a\u3057\u3082\u660e\u78ba\u3067\u306f\u306a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u307e\u3059\u3002\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002\u540c\u69d8\u306e\u6307\u6458\u3068\u3057\u3066\u3001\u5897\u4e95\u826f\u5553\uff1d\u5bae\u5d0e\u88d5\u5b50\u300e\u56fd\u969b\u79df\u7a0e\u6cd5\uff3b\u7b2c\uff14\u7248\uff3d\u300f\uff08\u6771\u4eac\u5927\u5b66\u51fa\u7248\u4f1a\u30fb2019\u5e74\uff09243\u9801\u306f\u300c\u53d6\u5f15\u306e\u5bfe\u4fa1\u306e\u4e00\u90e8\u304c\u5bc4\u9644\u91d1\u304b\u3082\u3057\u308c\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306b\u306f\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u6c7a\u5b9a\u304c\u306a\u304b\u306a\u304b\u4e00\u7fa9\u7684\u306b\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u3082\u76f8\u4fdf\u3063\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd537\u6761\u306e\uff17\u9805\u3001\uff18\u9805\u3068\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\uff08\u7279\u306b\uff13\u9805\uff09\u3068\u306e\u95a2\u4fc2\u3092\u3081\u3050\u3063\u3066\u3001\u5b9f\u52d9\u4e0a\u306f\u975e\u5e38\u306b\u56f0\u3063\u305f\u554f\u984c\u304c\u8d77\u304d\u308b\u3053\u3068\u3082\u3042\u308b\u3002\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u53c2\u7167<\/span><\/p>\n<p>\u306a\u304a\u3001\u6cd5\u4eba\u53ca\u3073\u56fd\u5916\u95a2\u9023\u8005\u304c\u3001\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u4fc2\u308b\u53d6\u5f15\u6642\u306e\u4fa1\u683c\u3092\u4e8b\u5f8c\u7684\u306b\u5909\u66f4\u3001\u78ba\u5b9a\u7b49\u3057\u3066\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u9061\u53ca\u3057\u3066\u8abf\u6574\u3057\u3001\u5f53\u8a72\u8abf\u6574\u306b\u4fc2\u308b\u91d1\u984d\u3092\u4fa1\u683c\u8abf\u6574\u91d1\u7b49\u306e\u540d\u76ee\u3067\u6388\u53d7\u3001\u53c8\u306f\u5f53\u8a72\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u4fc2\u308b\u8cbb\u7528\u3001\u53ce\u76ca\u7b49\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u304b\u304b\u308b\u4fa1\u683c\u8abf\u6574\u91d1\u7b49\u306b\u3064\u3044\u3066\u3082\u3001\u305d\u308c\u304c\u5408\u7406\u7684\u3067\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u304d\u306b\u306f\u3001\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff13\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u304c\u3042\u308a\u5f97\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u4e0a\u8a18\u53c2\u8003\u4e8b\u4f8b\u96c6\u306e\u3010\u4e8b\u4f8b29\u3011<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3092\u53c2\u7167\u3055\u308c\u305f\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\u203b\uff15\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/010601\/pdf\/bessatsu.pdf#page=121\" target=\"_blank\" rel=\"noopener\">117\uff5e119\u9801<\/a><\/span><\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff13\u9805\u9069\u7528\u306e\u6709\u7121\u304c\u554f\u984c\u3068\u306a\u3063\u305f\u3001\u5bc4\u9644\u91d1\u8ab2\u7a0e\u4e8b\u4ef6\u3092\u53d6\u308a\u4e0a\u3052\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<div style=\"padding: 10px; border: 3px solid #D3D3D3; background-color: #f5f5f5; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u3010\u7b2c\u4e00\u5be9\u3011\u6771\u4eac\u5730\u88c1\u5e73\u621021\u5e74\uff17\u670829\u65e5\u5224\u6c7a\uff08\u7a0e\u8cc7\u7b2c259\u53f7\uff0d139\uff08\u9806\u53f711252\uff09\uff09\u300b<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u3010\u63a7\u8a34\u5be9\u3011\u6771\u4eac\u9ad8\u88c1\u5e73\u621022\u5e74\uff13\u670825\u65e5\u5224\u6c7a\uff08\u7a0e\u8cc7\u7b2c260\u53f7\uff0d49\uff08\u9806\u53f711405\uff09\uff09\uff08\u78ba\u5b9a\uff09\u300b<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span><\/p>\n<\/div>\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\u203b\uff16\uff09<\/span>\u3000TAINS\u30b3\u30fc\u30c9\uff1aZ259-11252<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3000TAINS\u30b3\u30fc\u30c9\uff1aZ260-11405<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e8b\u4ef6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u672c\u4ef6\u306f\u3001\u5185\u56fd\u6cd5\u4eba\uff38\uff08\u539f\u544a\u30fb\u63a7\u8a34\u4eba\uff09\u304c\u3001\u30aa\u30e9\u30f3\u30c0\u6cd5\u4eba\uff23\u793e\u306b\u5bfe\u3059\u308b\u8cb8\u4ed8\u50b5\u6a29\u306e\u3046\u3061\u7d04238\u5104\u5186\u3092\u653e\u68c4\u3057\u3001\u3053\u306e\u91d1\u984d\u3092\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u6574\u7406\u640d\u300d\u3068\u3057\u3066\u640d\u91d1\u306b\u7b97\u5165\u3057\u305f\u306e\u306b\u5bfe\u3057\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u304c\u3001\u4e0a\u8a18\u50b5\u6a29\u653e\u68c4\u306e\u984d\u306f\u3001\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u304b\u3089\u640d\u91d1\u7b97\u5165\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3057\u3066\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u3057\u305f\u4e8b\u6848\u3067\u3042\u308b\u3002\uff38\u306f\u3053\u308c\u3092\u4e0d\u670d\u3068\u3057\u3066\u6771\u4eac\u5730\u88c1\u306b\u63d0\u8a34\u3057\u305f\u3002<\/p>\n<p>\uff23\u793e\u306f\uff38\u306e\u5143\u4ee3\u8868\u8005\u4e59\u304c\u5168\u984d\u51fa\u8cc7\u3059\u308b\u5916\u56fd\u6cd5\u4eba\u3067\u3042\u308a<span style=\"font-size: 12px; 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text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3000\u56fd\u5074\uff39\u306e\u4e3b\u5f35\u306b\u3088\u308c\u3070\u3001\uff38\u3068\uff23\u793e\u3068\u306e\u9593\u306b\u306f\u8cc7\u672c\u95a2\u4fc2\u306f\u306a\u304f\u3001\uff23\u793e\u306f\u4e59\u500b\u4eba\u304c\uff26\uff11\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306b\u8a2d\u7acb\u3057\u305f\u6cd5\u4eba\u3067\u3042\u308b\u4e00\u65b9\u3067\u3001\uff38\u304c\u3001\uff26\uff11\u4e8b\u696d\u306b\u95a2\u3057\u3066\u53d7\u9818\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306f\u3001\u50b5\u52d9\u4fdd\u8a3c\u5951\u7d04\u306b\u57fa\u3065\u304f\u50b5\u52d9\u4fdd\u8a3c\u624b\u6570\u6599\u306e\u307f\u3067\u3042\u3063\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4e3b\u306a\u4e89\u70b9<\/strong><\/h4>\n<p>\u672c\u4ef6\u5404\u8cc7\u91d1\u63d0\u4f9b\u53c8\u306f\u672c\u4ef6\u50b5\u6a29\u653e\u68c4\u306b\u3088\u308a\u7d66\u4ed8\u53c8\u306f\u4f9b\u4e0e\u3055\u308c\u305f\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u53c8\u306f\u7d4c\u6e08\u7684\u5229\u76ca\u304c\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff13\u9805\u53ca\u3073\u65e7\u6cd5\u4eba\u7a0e\u6cd537\u6761\uff16\u9805\uff08\u73fe\u540c\u6761\uff17\u9805\uff09\u306b\u5b9a\u3081\u308b\u300c\u5bc4\u9644\u91d1\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\uff08\u4ed6\u306e\u4e89\u70b9\u306f\u7701\u7565\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5f53\u4e8b\u8005\u306e\u4e3b\u5f35\u306e\u8981\u65e8<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\uff39\u306e\u4e3b\u5f35<\/h4>\n<p>\uff38\u306f\u3001\u672c\u4ef6\u5404\u62c5\u4fdd\u63d0\u4f9b\u306e\u6642\u70b9\u3067\u3001\u672c\u4ef6\uff26\uff11\u4e8b\u696d\u304c\u5931\u6557\u3057\u3001\uff23\u793e\u306e\u50b5\u52d9\u3092\u7d42\u5c40\u7684\u306b\u80a9\u4ee3\u308f\u308a\u3059\u308b\u3053\u3068\u3092\u60f3\u5b9a\u3057\u3066\u304a\u308a\u3001\uff38\u304c\u8cb8\u4ed8\u3051\u306e\u5f62\u3067\u672c\u4ef6\u5404\u8cc7\u91d1\u63d0\u4f9b\u3092\u884c\u3044\u3001\u305d\u306e\u5f8c\u672c\u4ef6\u50b5\u6a29\u653e\u68c4\u3092\u3057\u305f\u3053\u3068\u306f\u3001\u5b9f\u8cea\u7684\u306b\u307f\u308c\u3070\u3001\uff23\u793e\u306e\u50b5\u52d9\u3092\u7121\u511f\u3067\u5f15\u304d\u53d7\u3051\u305f\u304b\u3001\u53c8\u306f\uff23\u793e\u306b\u5bfe\u3057\u3066\u5229\u76ca\u4f9b\u4e0e\u82e5\u3057\u304f\u306f\u8d08\u4e0e\u3092\u3057\u305f\u3082\u306e\u3068\u540c\u8996\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u901a\u5e38\u306e\u7d4c\u6e08\u53d6\u5f15\u3068\u3057\u3066\u662f\u8a8d\u3067\u304d\u308b\u5408\u7406\u7684\u7406\u7531\u304c\u5b58\u5728\u3057\u306a\u3044\u304b\u3089\u3001\u672c\u4ef6\u5404\u8cc7\u91d1\u63d0\u4f9b\u306b\u4fc2\u308b\u91d1\u92ad\u306f\u3001\u300c\u5bc4\u9644\u91d1\u300d\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\uff38\u306e\u4e3b\u5f35<\/h4>\n<p>\u672c\u4ef6\u3067\u306f\u3001\u672c\u4ef6\u5404\u62c5\u4fdd\u63d0\u4f9b\u5f53\u6642\u3001\uff23\u793e\u306b\u5bfe\u3059\u308b\u6c42\u511f\u6a29\u306e\u884c\u4f7f\u304c\uff23\u793e\u306e\u7121\u8cc7\u529b\u306e\u305f\u3081\u306b\u4e0d\u80fd\u3068\u306a\u308b\u304b\u53c8\u306f\u8457\u3057\u304f\u56f0\u96e3\u3068\u306a\u308b\u5371\u967a\u304c\u5ba2\u89b3\u7684\u306b\u4e88\u6e2c\u3055\u308c\u3066\u3044\u305f\u3068\u306f\u3044\u3048\u306a\u3044\u3002\u307e\u305f\u3001\u50b5\u6a29\u653e\u68c4\u306b\u3064\u3044\u3066\u306f\u3001\uff23\u793e\u304b\u3089\u306e\u56de\u53ce\u304c\u660e\u3089\u304b\u306b\u4e0d\u53ef\u80fd\u3067\u3042\u3063\u305f\u305f\u3081\u514d\u9664\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3001\u672c\u4ef6\u50b5\u6a29\u653e\u68c4\u3092\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u50b5\u6a29\u56de\u53ce\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3042\u3048\u3066\u50b5\u6a29\u653e\u68c4\u3092\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u3088\u3063\u3066\u3001\u672c\u4ef6\u5404\u8cc7\u91d1\u63d0\u4f9b\u306b\u3088\u308b\u8cb8\u4ed8\u3051\u306b\u4fc2\u308b\u91d1\u92ad\u53ca\u3073\u672c\u4ef6\u50b5\u6a29\u653e\u68c4\u306b\u3088\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u304c\u300c\u5bc4\u9644\u91d1\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u304c\u554f\u984c\u306b\u306a\u308a\u5f97\u308b\u3068\u3057\u3066\u3082\u3001\u672c\u4ef6\u306b\u304a\u3044\u3066\u306f\u3001\u4e0a\u8a18\u300c\u5bc4\u9644\u91d1\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u88c1\u5224\u6240\u306e\u5224\u65ad<\/strong><\/h4>\n<p>\u672c\u4ef6\u7b2c\u4e00\u5be9\u306e\u6771\u4eac\u5730\u88c1\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5224\u793a\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u6cd5\u4ee4\u89e3\u91c8<\/h4>\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>\u65e7\u6cd5\u4eba\u7a0e\u6cd537\u6761\uff16\u9805\u306b\u5b9a\u3081\u308b\u300c\u5bc4\u9644\u91d1\u300d\u3068\u306f\u3001\u6c11\u6cd5\u4e0a\u306e\u8d08\u4e0e\u306b\u9650\u3089\u305a\u3001\u7d4c\u6e08\u7684\u306b\u307f\u3066\u8d08\u4e0e\u3068\u540c\u8996\u3057\u5f97\u308b\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u53c8\u306f\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u4f9b\u4e0e\u3092\u3044\u3046\u3082\u306e\u3068\u89e3\u3059\u308b\u3079\u304d\u3067\u3042\u308a\u3001\u3053\u3053\u306b\u3044\u3046\u300c\u7d4c\u6e08\u7684\u306b\u307f\u3066\u8d08\u4e0e\u3068\u540c\u8996\u3057\u5f97\u308b\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u53c8\u306f\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u4f9b\u4e0e\u300d\u3068\u306f\u3001\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u53c8\u306f\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u5bfe\u4fa1\u306a\u304f\u4ed6\u306b\u79fb\u8ee2\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u305d\u306e\u884c\u70ba\u306b\u3064\u3044\u3066\u901a\u5e38\u306e\u7d4c\u6e08\u53d6\u5f15\u3068\u3057\u3066\u662f\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5408\u7406\u7684\u7406\u7531\u304c\u5b58\u5728\u3057\u306a\u3044\u3082\u306e\u3092\u6307\u3059\u3068\u89e3\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u8a8d\u5b9a\u4e8b\u5b9f\u53ca\u3073\u5f53\u3066\u306f\u3081<\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u27a4\uff23\u793e\u306e\u56fd\u5916\u95a2\u9023\u8005\u8a72\u5f53\u6027\u306b\u3064\u3044\u3066<\/strong><\/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>\u672c\u4ef6\u306b\u304a\u3044\u3066\u3001\uff23\u793e\u306f\u3001\uff08\u4e2d\u7565\uff09\u3001\u305d\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u5fc5\u8981\u3068\u3055\u308c\u308b\u8cc7\u91d1\u306e\u76f8\u5f53\u90e8\u5206\u3092\uff38\u306e\u4fdd\u8a3c\u3092\u53d7\u3051\u3066\u8abf\u9054\u3059\u308b\u304b\u53c8\u306f\uff38\u304b\u3089\u501f\u308a\u5165\u308c\u3066\u304a\u308a\u3001\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee439\u6761\u306e12\u7b2c\uff11\u9805\uff13\u53f7\u30cf\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u3089\u3001\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u306b\u5b9a\u3081\u308b\uff38\u306e\u300c\u56fd\u5916\u95a2\u9023\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u27a4\u300c\u5bc4\u9644\u91d1\u300d\u8a72\u5f53\u6027\u306b\u3064\u3044\u3066<\/strong><\/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-bottom: 3px;\">\u672c\u4ef6\u5404\u8cc7\u91d1\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u672c\u4ef6\u5404\u501f\u5165\u308c\u306b\u4fc2\u308b\u50b5\u52d9\u3092\u5f01\u6e08\u3057\u305f\u5f8c\u306e\uff23\u793e\u306e\u4e8b\u696d\u306b\u3064\u3044\u3066\u3001\u76f4\u3061\u306b\u6e05\u7b97\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e8b\u60c5\u304c\u65b0\u305f\u306b\u751f\u3058\u305f\u3053\u3068\u3092\u3046\u304b\u304c\u308f\u305b\u308b\u8a3c\u62e0\u306f\u306a\u304f\u3001\uff08\u4e2d\u7565\uff09\u3001\uff23\u793e\u306e\u6e05\u7b97\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\uff38\u306e\u7a0e\u52d9\u51e6\u7406\u306e\u90fd\u5408\u304c\u76f8\u5f53\u7a0b\u5ea6\u8003\u616e\u3055\u308c\u3066\u3044\u305f\u3068\u63a8\u8a8d\u3055\u308c\u308b\u3053\u3068\u306a\u3069\u3092\u4f75\u305b\u8003\u616e\u3059\u308c\u3070\u3001\u672c\u4ef6\u5404\u8cc7\u91d1\u63d0\u4f9b\u3092\u884c\u3046\u306b\u5f53\u305f\u308a\u3001\uff38\u3068\u3057\u3066\u306f\u3001\u8fd1\u3044\u5c06\u6765\u306b\uff23\u793e\u304c\u6e05\u7b97\u306b\u5165\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u4e88\u6e2c\u3057\u3066\u304a\u308a\u3001\uff23\u793e\u304b\u3089\u672c\u4ef6\u5404\u8cc7\u91d1\u63d0\u4f9b\u306b\u4fc2\u308b\u5229\u606f\u306e\u652f\u6255\u53ca\u3073\u91d1\u92ad\u306e\u8fd4\u9084\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u60f3\u5b9a\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u63a8\u8a8d\u3055\u308c\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4ee5\u4e0a\u306e\u4e8b\u5b9f\u95a2\u4fc2\u306b\u3088\u308c\u3070\u3001\u672c\u4ef6\u5404\u8cc7\u91d1\u63d0\u4f9b\u306f\u3001\u5f62\u5f0f\u7684\u306b\u306f\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u304f\u91d1\u92ad\u306e\u4ea4\u4ed8\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u5b9f\u8cea\u306f\u3001\uff23\u793e\u306b\u5bfe\u3057\u3066\u91d1\u92ad\u3092\u5bfe\u4fa1\u306a\u304f\u79fb\u8ee2\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u305d\u306e\u884c\u70ba\u306b\u3064\u3044\u3066\u901a\u5e38\u306e\u7d4c\u6e08\u53d6\u5f15\u3068\u3057\u3066\u662f\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5408\u7406\u7684\u7406\u7531\u306f\u5b58\u5728\u3057\u306a\u3044\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u3088\u3063\u3066\u3001\u672c\u4ef6\u5404\u8cc7\u91d1\u63d0\u4f9b\u306b\u4fc2\u308b\u91d1\u92ad\u306f\u3001\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff13\u9805\u53ca\u3073\u65e7\u6cd5\u4eba\u7a0e\u6cd537\u6761\uff16\u9805\u306b\u3088\u308a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u300c\u5bc4\u9644\u91d1\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\uff38\u306f\u4e0a\u8a18\u5224\u6c7a\u3092\u4e0d\u670d\u3068\u3057\u3066\u63a7\u8a34\u3057\u305f\u304c\u3001\u63a7\u8a34\u5be9\u3067\u3042\u308b\u6771\u4eac\u9ad8\u88c1\u306f\u539f\u5be9\u3092\u652f\u6301\u3057\u3001\u672c\u4ef6\u306f\u78ba\u5b9a\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u691c\u8a0e<\/strong><\/h4>\n<p>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u5bc4\u9644\u91d1\u8ab2\u7a0e\u306e\u9069\u7528\u95a2\u4fc2\u304c\u554f\u984c\u3068\u306a\u308b\u5834\u5408\u3001\u305d\u3082\u305d\u3082\u3001\u53d6\u5f15\u4fa1\u683c\u304c\u89b3\u5ff5\u3067\u304d\u308b\u304b\u5426\u304b\u3067\u691c\u8a0e\u3059\u3079\u304d\u3068\u3044\u3046\u6307\u6458\u304c\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3002\u672c\u4ef6\u3067\u306f\u3001\u69d8\u3005\u306a\u8a8d\u5b9a\u4e8b\u5b9f\u304b\u3089\u3001\uff23\u793e\u306b\u5bfe\u3057\u3001\u8d08\u4e0e\u53c8\u306f\u7121\u511f\u306e\u5229\u76ca\u4f9b\u4e0e\u3092\u884c\u3046\u5408\u7406\u7684\u7406\u7531\u304c\u8aac\u660e\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u53d6\u5f15\u4fa1\u683c\u304c\u89b3\u5ff5\u3067\u304d\u305a\u3001\u7d50\u679c\u7684\u306b\u63aa\u7f6e\u6cd566\u6761\u306e\uff14\u7b2c\uff13\u9805\u3092\u9069\u7528\u3057\u3066\u8acb\u6c42\u68c4\u5374\u306b\u81f3\u3063\u305f\u3082\u306e\u3068\u601d\u308f\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\uff19\uff09<\/span>\u3000\u6728\u6751\u6d69\u4e4b\u7de8\u8457\u3001\u91ce\u7530\u79c0\u6a39\uff1d\u4f50\u85e4\u4fee\u4e8c\u8457\u300e\u5bfe\u8a71\u3067\u308f\u304b\u308b\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u300f\uff08\u4e2d\u592e\u7d4c\u6e08\u793e\u30fb2022\u5e74\uff09123\u9801\u306f\u3001\u300c\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u8ab2\u7a0e\u304c\u554f\u984c\u3068\u306a\u308b\u306e\u306f\u3001\u307f\u306a\u3057\u898f\u5b9a\uff08\u5f15\u7528\u8005\u6ce8\uff1a\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u3001\u56fd\u5916\u95a2\u9023\u8005\u3068\u306e\u9593\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3067\u3042\u308b\u3068\u300e\u307f\u306a\u3059\u300f\u898f\u5b9a\u3067\u3042\u308b\u3068\u3044\u3046\u610f\u5473\uff09\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u3059\u306a\u308f\u3061\u3001\u672c\u4ef6\u306e\u3088\u3046\u306a\u8cc7\u91d1\u63d0\u4f9b\uff08\u91d1\u92ad\u306e\u8d08\u4e0e\uff09\u3084\u50b5\u6a29\u653e\u68c4\uff08\u50b5\u52d9\u514d\u9664\uff09\u304c\u306a\u3055\u308c\u308b\u5834\u5408\u306a\u3069\u3001\u72ec\u7acb\u4f01\u696d\u9593\u306b\u304a\u3044\u3066\u3082\u53d6\u5f15\u4fa1\u683c\uff08\u53d6\u5f15\u306e\u5bfe\u4fa1\u6027\uff09\u304c\u304a\u3088\u305d\u89b3\u5ff5\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u9650\u5b9a\u3055\u308c\u308b\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308b\u3002\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u5bc4\u9644\u91d1\u8ab2\u7a0e\u306e\u3069\u3061\u3089\u3092\u9069\u7528\u3059\u308b\u304b\u306b\u3088\u308a\u3001\u3044\u305a\u308c\u304b\u306e\u5236\u5ea6\u9069\u7528\u306e\u7d50\u679c\u751f\u305a\u308b\u56fd\u969b\u7684\u306a\u4e8c\u91cd\u8ab2\u7a0e\u306e\u6551\u6e08\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u8b70\u8ad6\u304c\u63d0\u8d77\u3055\u308c\u5f97\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u524d\u8005\u306b\u3088\u308c\u3070\u3001\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u76f8\u4e92\u5354\u8b70\u306b\u3088\u308a\u6551\u6e08\u306e\u9014\u304c\u958b\u304b\u308c\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3001\u5f8c\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u3042\u304f\u307e\u3067\u65e5\u672c\u306e\u79df\u7a0e\u653f\u7b56\u3068\u3057\u3066\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u640d\u91d1\u7b97\u5165\u5236\u9650\u306b\u904e\u304e\u305a\u3001\u540c\u3058\u3088\u3046\u306a\u7d4c\u6e08\u7684\u4e8c\u91cd\u8ab2\u7a0e\u304c\u751f\u3058\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u76f8\u4e92\u5354\u8b70\u306e\u4fce\u4e0a\u306b\u8f09\u305b\u3089\u308c\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u61f8\u5ff5\u3067\u3042\u308b\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u306f\u3001\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u76f8\u4e92\u5354\u8b70\u306e\u5bfe\u8c61\u306b\u3059\u308b\u3068\u3044\u3046\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u78ba\u7acb\u3059\u3079\u304d\u3068\u3044\u3046\u610f\u898b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b10\uff09<\/span>\u3084\u3001\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u95a2\u9023\u4f01\u696d\u6761\u9805\uff08OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\uff19\u6761\u53c2\u7167\uff09\u306e\u9069\u7528\u5bfe\u8c61\u3067\u3042\u308a\u3001\u76f8\u4e92\u5354\u8b70\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u89e3\u3059\u308b\u3053\u3068\u304c\u76f8\u5f53\u3068\u3044\u3046\u898b\u89e3<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b11\uff09<\/span>\u3082\u3042\u308b\u70b9\u6307\u6458\u3057\u3066\u304a\u304d\u305f\u3044\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\u203b10\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>129\u9801\u53c2\u7167<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b11\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>126\u9801\u53c2\u7167<\/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\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd523\u2462\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd523\u6761\uff13\u9805<\/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        \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>\u6cd5\u4eba\u7a0e\u6cd537\u6761\u306e\u5bc4\u9644\u91d1\u898f\u5b9a\u3068\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u3069\u3061\u3089\u304c\u512a\u5148\u3057\u3066\u9069\u7528\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":[666,435,538,163],"backnumber":[2373],"series":[772],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-24 11:28:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268033"}],"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=268033"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268033\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=268033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=268033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=268033"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=268033"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=268033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}