{"id":268774,"date":"2025-05-22T10:20:52","date_gmt":"2025-05-22T01:20:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268774"},"modified":"2025-05-22T10:21:48","modified_gmt":"2025-05-22T01:21:48","slug":"tax-article-608","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-608\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c139\u56de\u3011\u300c\u81ea\u516c\u7dad\u4e09\u515a\u5354\u8b70\u306e\u7d99\u7d9a\u300d\uff0d\u30ac\u30bd\u30ea\u30f3\u66ab\u5b9a\u7a0e\u7387\u5ec3\u6b62\u306e\u305f\u3081\u306e\u8ca1\u6e90\u554f\u984c\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c139\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u81ea\u516c\u7dad\u4e09\u515a\u5354\u8b70\u306e\u7d99\u7d9a\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u30ac\u30bd\u30ea\u30f3\u66ab\u5b9a\u7a0e\u7387\u5ec3\u6b62\u306e\u305f\u3081\u306e\u8ca1\u6e90\u554f\u984c\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u526f\u672c\u90e8\u9577\u3000<strong>\u9b5a\u4f4f\u3000\u5eb7\u535a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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text-indent: -15px;\"><strong>\u3007\u8ca1\u6e90\u306e\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u306f\u3001\u4e00\u6642\u7684\u306a\u8ca1\u6e90\u3092\u4f7f\u3063\u3066\u6700\u521d\u306b\u66ab\u5b9a\u7a0e\u7387\u3092\u4e00\u6642\u7684\u306b\u5ec3\u6b62\u3057\u300112\u6708\u306b\u5411\u3051\u3066\u4e0e\u515a\u3067\u6052\u4e45\u8ca1\u6e90\u3092\u542b\u3081\u305f\u7a0e\u5236\u6539\u6b63\u306e\u8b70\u8ad6\u3092\u884c\u3046\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u308b\u3002\u3064\u307e\u308a\u3001\u66ab\u5b9a\u8ca1\u6e90\u3068\u6052\u4e45\u8ca1\u6e90\u3092\u533a\u5206\u3059\u308b\u8003\u3048\u65b9\u3067\u3042\u308b\u3002\u4e00\u65b9\u3001\u81ea\u7531\u6c11\u4e3b\u515a\u3068\u3057\u3066\u306f\u3001\u6052\u4e45\u7a0e\u5236\u3092\u5ec3\u6b62\u3059\u308b\u3068\u3044\u3046\u9650\u308a\u306b\u304a\u3044\u3066\u3001\u3084\u306f\u308a\u6052\u4e45\u8ca1\u6e90\u3092\u304d\u3061\u3093\u3068\u8b70\u8ad6\u3057\u305f\u4e0a\u3067\u5168\u4f53\u3068\u3057\u3066\u5236\u5ea6\u3092\u3069\u3046\u3059\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u3092\u6c7a\u3081\u3066\u3044\u304f\u3079\u304d\u3068\u8003\u3048\u3066\u3044\u308b\u3002\u4eca\u5e74\uff11\u5e74\u5206\u3060\u3051\u3067\u66ab\u5b9a\u7a0e\u7387\u3092\u5ec3\u6b62\u3059\u308b\u3068\u30de\u30fc\u30b1\u30c3\u30c8\u304c\u4e0d\u5b89\u5b9a\u306b\u306a\u308b\u61f8\u5ff5\u3082\u3042\u308a\u3001\u5c06\u6765\u306e\u8ca1\u6e90\u3001\u5c06\u6765\u306e\u7a0e\u5236\u306e\u3042\u308a\u65b9\u3092\u542b\u3081\u3066\u3001\u66ab\u5b9a\u7a0e\u7387\u3092\u5ec3\u6b62\u3059\u308b\u3068\u3044\u3046\u8b70\u8ad6\u306e\u5fc5\u8981\u6027\u3092\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u66ab\u5b9a\u7a0e\u7387\u3092\u5ec3\u6b62\u3059\u308b\u3053\u3068\u3067\u56fd\u3068\u5730\u65b9\u3092\u5408\u308f\u305b\u3066\u5e74\u9593\u3067\u7d041.5\u5146\u5186\u306e\u8ca1\u6e90\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u5bfe\u3057\u3066\u3001\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u304b\u3089\u306f\u3001\u4f8b\u3048\u3070\u3001\u4eca\u5e74\uff17\u6708\u304b\u3089\u66ab\u5b9a\u7a0e\u7387\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u3001\u7b2c\uff11\u56db\u534a\u671f\u304c\u65e2\u306b\u7d4c\u904e\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5e74\u9593\u7d041.5\u5146\u5186\u306e\uff14\u5206\u306e\uff13\u3067\u3042\u308b\u7d041.1\u5146\u5186\u306e\u8ca1\u6e90\u3067\u6e08\u3080\u3068\u306e\u6307\u6458\u304c\u51fa\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u8ca1\u6e90\u5019\u88dc\u9805\u76ee<\/strong><\/h4>\n<p>\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u304b\u3089\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u4e09\u515a\u5354\u8b70\u306b\u304a\u3044\u3066\u3001\u8907\u6570\u306e\u8ca1\u6e90\u5019\u88dc\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u7a0e\u53ce\u306e\u4e0a\u632f\u308c\u3001\u6c7a\u7b97\u5270\u4f59\u91d1\u3001\u71c3\u6599\u6cb9\u4fa1\u683c\u6fc0\u5909\u7de9\u548c\u5bfe\u7b56\u57fa\u91d1\u3001\u5916\u56fd\u70ba\u66ff\u8cc7\u91d1\u7279\u5225\u4f1a\u8a08\uff08\u5916\u70ba\u7279\u4f1a\uff09\u3001\u56fd\u50b5\u767a\u884c\u3001\u65e5\u9280ETF\u306e\u6d3b\u7528\u304c\u63d0\u6848\u3055\u308c\u3066\u304a\u308a\u3001\u5354\u8b70\u306e\u5834\u3067\u306f\u3001\u5404\u9805\u76ee\u306e\u5236\u5ea6\u6982\u8981\u3084\u56fd\u4f1a\u8cea\u7591\u306b\u3064\u3044\u3066\u306e\u8cc7\u6599\u304c\u653f\u5e9c\u304b\u3089\u63d0\u51fa\u3055\u308c\u3066\u3044\u308b\u3002\u81ea\u7531\u6c11\u4e3b\u515a\u3068\u3057\u3066\u306f\u3001\u63d0\u6848\u3092\u3057\u3063\u304b\u308a\u3068\u53d7\u3051\u6b62\u3081\u3066\u8b70\u8ad6\u3057\u305f\u4e0a\u3067\u3001\u5168\u984d\u3092\u8cc4\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3082\u306e\u306e\u3001\u4e00\u90e8\u4f7f\u3048\u308b\u3088\u3046\u306a\u4e00\u6642\u7684\u306a\u8ca1\u6e90\u306f\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5168\u90e8\u3092\u5426\u5b9a\u306f\u3057\u306a\u3044\u3068\u56de\u7b54\u3057\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u524d\u8ff0\u306e\u901a\u308a\u3001\u3053\u308c\u3089\u3092\u4e00\u6642\u7684\u306a\u8ca1\u6e90\u3068\u3057\u3066\u3001\u307e\u305a\u66ab\u5b9a\u7a0e\u7387\u3092\u4e00\u6642\u7684\u306b\u5ec3\u6b62\u3057\u3066\u307f\u308b\u3068\u3044\u3046\u8b70\u8ad6\u306b\u306f\u8cdb\u540c\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u6c7a\u7b97\u5270\u4f59\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u653f\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\uff12\u5206\u306e\uff11\u3092\u56fd\u50b5\u511f\u9084\u306e\u8ca1\u6e90\u306b\u5145\u3066\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u81ea\u7531\u6c11\u4e3b\u515a\u3068\u3057\u3066\u306f\u3001\u6b8b\u308a\u3082\u9632\u885b\u8ca1\u6e90\u306b\u4f7f\u3046\u3082\u306e\u3068\u3057\u3066\u4f7f\u3044\u9053\u306e\u8272\u304c\u4ed8\u3044\u3066\u3044\u308b\u3068\u306e\u8a8d\u8b58\u3067\u3042\u308b\u3002<\/p>\n<p>\u71c3\u6599\u6cb9\u4fa1\u683c\u6fc0\u5909\u7de9\u548c\u5bfe\u7b56\u57fa\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u5e74\uff13\u6708\u88dc\u52a9\u5206\u307e\u3067\u306e\u652f\u6255\u3044\u5f8c\u306e\u540c\u57fa\u91d1\u6b8b\u9ad8\u898b\u8fbc\u307f\u304c1.1\u5146\u5186\u3042\u308a\u3001\u77ed\u671f\u3042\u308b\u3044\u306f\u66ab\u5b9a\u7684\u306a\u8ca1\u6e90\u3068\u3057\u3066\u4f7f\u3048\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u306e\u8003\u3048\u3082\u51fa\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u307b\u304b\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u304c\u6ce8\u76ee\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u5916\u70ba\u7279\u4f1a\u306e\u5270\u4f59\u91d1\u3067\u3042\u308b\u3002\u5916\u70ba\u7279\u4f1a\u306f\u3001\u6b73\u5165\u306b\u5916\u8ca8\u8cc7\u7523\u306e\u5229\u5b50\u53ce\u5165\u7b49\u3092\u3001\u6b73\u51fa\u306b\u653f\u5e9c\u77ed\u671f\u8a3c\u5238\u306e\u5229\u6255\u3044\u7b49\u3092\u3001\u305d\u308c\u305e\u308c\u8a08\u4e0a\u3057\u3001\u6bce\u5e74\u5ea6\u306e\u5229\u76ca\u306e\u4e00\u90e8\u3092\u5916\u56fd\u70ba\u66ff\u8cc7\u91d1\u306b\u7d44\u307f\u5165\u308c\u3001\u6b8b\u308a\u3092\u4e00\u822c\u4f1a\u8a08\u306b\u7e70\u5165\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u3002\u4ee4\u548c\uff17\u5e74\u5ea6\u4e88\u7b97\u3067\u306f\u3001\u5916\u70ba\u7279\u4f1a\u3067\u7d044.6\u5146\u5186\u306e\u5229\u76ca\u304c\u51fa\u3066\u304a\u308a\u3001\u305d\u306e\u3046\u30613.2\u5146\u5186\u3092\u4e00\u822c\u4f1a\u8a08\u306b\u7e70\u5165\u308c\u30011.4\u5146\u5186\u3092\u5916\u70ba\u7279\u4f1a\u306b\u7559\u4fdd\u3057\u3066\u3044\u308b\u304c\u3001\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u3067\u306f\u3001\u3053\u306e\u7559\u4fdd\u3057\u3066\u3044\u308b1.4\u5146\u5186\u306e\u6d3b\u7528\u3092\u8003\u3048\u3066\u3044\u308b\u3002\u7559\u4fdd\u6c34\u6e96\u306f\u8ca1\u52d9\u7701\u306e\u7701\u5185\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u304c\u3001\u8fd1\u5e74\u306e\u7559\u4fdd\u984d\u304c\u4e0b\u8868\u306e\u901a\u308a\u3067\u3042\u308b\u4e2d\u3067\u3001\u4f55\u65451.4\u5146\u5186\u304c\u7559\u4fdd\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u3001\u6b21\u56de\u306e\u4e09\u515a\u5354\u8b70\u3067\u904b\u7528\u306e\u30eb\u30fc\u30eb\u3084\u5b9f\u614b\u304c\u4e01\u5be7\u306b\u8aac\u660e\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u3068\u3057\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u8b70\u8ad6\u3067\u8ca1\u6e90\u306e\u554f\u984c\u3082\u6982\u306d\u7247\u4ed8\u3044\u305f\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3010\u8868\uff1a\u5916\u70ba\u7279\u4f1a\u5270\u4f59\u91d1\u306e\u4e00\u822c\u4f1a\u8a08\u7e70\u5165\u984d\u306e\u63a8\u79fb\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/corporate-tax139-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268778\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/corporate-tax139-1.png\" alt=\"\" width=\"1310\" height=\"628\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/corporate-tax139-1.png 1310w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/corporate-tax139-1-300x144.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/corporate-tax139-1-1024x491.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/corporate-tax139-1-768x368.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/corporate-tax139-1-600x288.png 600w\" sizes=\"(max-width: 1310px) 100vw, 1310px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4ee4\u548c\uff16\u5e74\u5ea6\u4e88\u7b97\u306e\u5916\u70ba\u7279\u4f1a\u306e\u5229\u76ca\u53ca\u3073\u4e00\u822c\u4f1a\u8a08\u7e70\u5165\u984d\u306b\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u6c7a\u7b97\u5270\u4f59\u91d1\u3068\u3057\u3066\u78ba\u5b9f\u306b\u767a\u751f\u304c\u898b\u8fbc\u307e\u308c\u305f1.2\u5146\u5186\u306b\u3064\u3044\u3066\u3001\u9632\u885b\u8ca1\u6e90\u78ba\u4fdd\u6cd5\uff08\u4ee4\u548c\uff15\u5e74\u6cd5\u7b2c69\u53f7\uff09\u306b\u3088\u308b\u81e8\u6642\u63aa\u7f6e\u306b\u3088\u308a\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u306b\u9032\u884c\u5e74\u5ea6\u7e70\u5165\u308c\u3057\u305f\u5206\u3092\u542b\u3080\u3002<\/span><\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u653f\u5e9c\u3068\u3057\u3066\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u30eb\u30fc\u30eb\u3067\u306f\u306a\u3044\u304c\u3001\u8cc7\u7523\u3067\u3042\u308b\u5916\u8ca8\u304c\u5897\u3048\u305f\u6642\u306b\u70ba\u66ff\u30ea\u30b9\u30af\u3084\u91d1\u5229\u30ea\u30b9\u30af\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u3001\u5270\u4f59\u91d1\u306e\uff13\u5272\u3092\u7a4d\u7acb\u91d1\u306e\u7559\u4fdd\u5206\u3068\u3057\u3066\u5145\u3066\u308b\u3053\u3068\u304c\u5916\u70ba\u7279\u4f1a\u306e\u5065\u5168\u6027\u306e\u305f\u3081\u306b\u5fc5\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u57f7\u884c\u4e0a\u306e\u554f\u984c<\/strong><\/h4>\n<p>\u5b9f\u969b\u306b\u66ab\u5b9a\u7a0e\u7387\u3092\u5ec3\u6b62\u3059\u308b\u5834\u5408\u306b\u3001\u624b\u6301\u54c1\u63a7\u9664\u7b49\u306e\u57f7\u884c\u4e0a\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u7d0d\u7a0e\u8005\u3067\u306f\u306a\u3044\u5168\u56fd\u306e\u30b5\u30fc\u30d3\u30b9\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3\u306b\u304a\u3051\u308b\u4ed5\u5165\u5148\u3068\u4fa1\u683c\u306e\u7ba1\u7406\u3001\u30eb\u30fc\u30eb\u306e\u78ba\u7acb\u306a\u3069\u306e\u307b\u304b\u3001\u30ac\u30bd\u30ea\u30f3\u306e\u5143\u58f2\u3084\u5c0f\u58f2\u304c\u5728\u5eab\u3092\u62b1\u3048\u3066\u3044\u3066\u3001\u9ad8\u3044\u5024\u6bb5\u3067\u4ed5\u5165\u308c\u3066\u5b89\u3044\u5024\u6bb5\u3067\u58f2\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u5834\u5408\u306e\u5dee\u640d\u88dc\u586b\u3068\u3044\u3063\u305f\u554f\u984c\u3082\u3042\u308b\u3002\u81ea\u7531\u6c11\u4e3b\u515a\u304b\u3089\u306f\u3001\u554f\u984c\u306e\u89e3\u6c7a\u306b\u6642\u9593\u3092\u8981\u3059\u308b\u3068\u306e\u8aac\u660e\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u4e00\u65b9\u3067\u3001\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u304b\u3089\u306f\u3001\u300c\u30c8\u30ea\u30ac\u30fc\u6761\u9805\u300d\u304c\u5236\u5b9a\u3055\u308c\u305f\u969b\u306b\u6e96\u5099\u671f\u9593\u3068\u3057\u3066\u60f3\u5b9a\u3055\u308c\u305f\u671f\u9593\u5185\u3067\u5bfe\u5fdc\u53ef\u80fd\u306a\u306f\u305a\u3067\u3042\u308b\u3068\u306e\u610f\u898b\u304c\u51fa\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u30c8\u30ea\u30ac\u30fc\u6761\u9805\u300d\u306f\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u5236\u5ea6\u3067\u3001\u9023\u7d9a\uff13\u30f6\u6708\u9593\u306b\u308f\u305f\u3063\u3066\u63ee\u767a\u6cb9\u306e\u5e73\u5747\u5c0f\u58f2\u4fa1\u683c\u304c160\u5186\/\u2113\u3092\u8d85\u3048\u308b\u6642\u306b\u306f\u3001\u7fcc\u670810\u65e5\u306b\u544a\u793a\u3092\u884c\u3046\u3053\u3068\u3067\u30c8\u30ea\u30ac\u30fc\u6761\u9805\u304c\u767a\u52d5\u3057\u3066\u3001\u5f53\u5206\u306e\u9593\u7a0e\u7387\uff0853.8\u5186\/\u2113\uff1d\u672c\u5247\u7a0e\u738728.7\u5186\/\u2113\uff0b\u4e0a\u4e57\u305b\u7a0e\u738725.1\u5186\/\u2113\uff09\u306e\u9069\u7528\u3092\u505c\u6b62\u3057\u3001\u672c\u5247\u7a0e\u7387\uff0828.7\u5186\/\u2113\uff09\u3092\u9069\u7528\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u9006\u306b\u305d\u306e\u5f8c\u3001\u9023\u7d9a\uff13\u30f6\u6708\u9593\u306b\u308f\u305f\u3063\u3066\u63ee\u767a\u6cb9\u306e\u5e73\u5747\u5c0f\u58f2\u4fa1\u683c\u304c130\u5186\/\u2113\u3092\u4e0b\u56de\u308b\u6642\u306b\u306f\u3001\u30c8\u30ea\u30ac\u30fc\u6761\u9805\u304c\u89e3\u9664\u3055\u308c\u3001\u7fcc\u6708\u4ee5\u964d\u3001\u5f53\u5206\u306e\u9593\u7a0e\u7387\u306b\u5fa9\u5143\u3055\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u5236\u5ea6\u5275\u8a2d\u306e\u7fcc\u5e74\u306b\u767a\u751f\u3057\u305f\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306b\u5411\u3051\u305f\u7a0e\u53ce\u78ba\u4fdd\u306e\u89b3\u70b9\u304b\u3089\u3001\u30c8\u30ea\u30ac\u30fc\u6761\u9805\u306f\u767a\u52d5\u3059\u308b\u3053\u3068\u306a\u304f\u9069\u7528\u304c\u51cd\u7d50\u3055\u308c\u3001\u73fe\u5728\u307e\u3067\u7d9a\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u6b21\u56de\u306e\u81ea\u516c\u7dad\u4e09\u515a\u5354\u8b70\u3067\u306f\u3001\u4f55\u304c\u691c\u8a0e\u8ab2\u984c\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u3066\u3001\u5c11\u306a\u304f\u3068\u3082\u3069\u306e\u7a0b\u5ea6\u306e\u6e96\u5099\u671f\u9593\u304c\u3042\u308c\u3070\u5b9f\u969b\u306b\u63a7\u9664\u304c\u3067\u304d\u308b\u306e\u304b\u3001\u7cbe\u7dfb\u306b\u793a\u3055\u308c\u3066\u691c\u8a0e\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f6\/19\u516c\u958b\u4e88\u5b9a\u3067\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>\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u3001\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u306b\u3088\u308b\u300c\u30ac\u30bd\u30ea\u30f3\u306e\u66ab\u5b9a\u7a0e\u7387\u300d\u306b\u95a2\u3059\u308b\u4e09\u515a\u5354\u8b70\u306f\u672a\u3060\u7d50\u8ad6\u3092\u898b\u51fa\u305b\u308b\u72b6\u6cc1\u307e\u3067\u306b\u306f\u81f3\u3063\u3066\u3044\u306a\u3044\u3002\uff14\u670811\u65e5\u306e\u7b2c\uff12\u56de\u5354\u8b70\u4ee5\u964d\u3001\uff14\u670824\u65e5\u3001\uff15\u6708\uff19\u65e5\u3001\uff15\u670816\u65e5\u3068\u691c\u8a0e\u3092\u91cd\u306d\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u4e0e\u91ce\u515a\u9593\u306e\u6e9d\u306f\u57cb\u307e\u3063\u3066\u3044\u306a\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":[177,167,181,290],"tags":[576],"backnumber":[2390],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 01:05:02","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268774"}],"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=268774"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268774\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=268774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=268774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=268774"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=268774"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=268774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}