{"id":269529,"date":"2025-07-31T10:20:54","date_gmt":"2025-07-31T01:20:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269529"},"modified":"2025-07-31T10:52:58","modified_gmt":"2025-07-31T01:52:58","slug":"corporation-article-1359","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1359\/","title":{"rendered":"\u3008\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3009\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u4f34\u3046\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u4fc2\u308b\u6240\u8981\u306e\u63aa\u7f6e\u3000\u3010\u88dc\u8ad6\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><strong>\u3000<\/strong><\/p>\n<h5 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u3008\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3009<\/span><\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong><span style=\"font-size: 22px;\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96<\/span>\u306b\u4f34\u3046<br \/>\n<span style=\"font-size: 22px; color: #333399;\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u4fc2\u308b\u6240\u8981\u306e\u63aa\u7f6e<\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u88dc\u8ad6\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u68ee\u3000\u667a\u5e78<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b\uff5e\u57fa\u672c\u901a\u9054\u7b49\u306e\u6539\u6b63\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>2025\u5e74\uff16\u670830\u65e5\u4ed8\u3067\u3001\u56fd\u7a0e\u5e81\u3088\u308a\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u3001\u6240\u5f97\u7a0e\u306e\u57fa\u672c\u901a\u9054\u7b49\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/2506xx\/index.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/kaisei\/0025006-073\/index.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/kaisei\/250619\/index.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u3053\u306e\u4e2d\u306b\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3057\u3066\u65b0\u8a2d\u3055\u308c\u305f\u57fa\u672c\u901a\u9054\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u3002\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3057\u3066\u306f\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u4f34\u3044\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3084\u6d88\u8cbb\u7a0e\u6cd5\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u304c\u3001\u4eca\u56de\u306e\u57fa\u672c\u901a\u9054\u7b49\u306e\u6539\u6b63\u306f\u3001\u305d\u308c\u306b\u7d9a\u304f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u3001\u501f\u624b\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3001\u6539\u6b63\u901a\u9054\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u7a0e\u5236\u306e\u898b\u76f4\u3057\u306e\u5185\u5bb9\u3084\u5b9f\u52d9\u306b\u304a\u3051\u308b\u6ce8\u610f\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3053\u3068\u306b\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u7a3f\u306f\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u306b\u3054\u7559\u610f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6539\u6b63\u901a\u9054\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u7a0e\u5236\u306e\u898b\u76f4\u3057\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u3053\u3053\u3067\u306f\u3001\u6539\u6b63\u901a\u9054\u306e\u3046\u3061\u3001\u4e3b\u306b\u65b0\u8a2d\u3055\u308c\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6cd5\u4eba\u7a0e\u6cd5<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\u30a4\uff09\u3000\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15<\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u2460\u3000\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\uff08\u6cd5\u57fa\u901a\uff17\uff0d\uff15\uff0d\uff13\uff09<\/strong><\/p>\n<p>\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u4fc2\u308b\u300c\u511f\u5374\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u91d1\u984d\u300d\uff08\u6cd5\u6cd531\u2460\uff09\u306b\u306f\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306b\u4fc2\u308b\u4f7f\u7528\u6a29\u8cc7\u7523\u3092\u30ea\u30fc\u30b9\u671f\u9593\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u91d1\u984d\u304c\u542b\u307e\u308c\u308b\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u4fc2\u308b\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u3064\u3044\u3066\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u640d\u91d1\u7d4c\u7406\u3092\u8981\u4ef6\u3068\u3057\u3066\u3001\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u3082\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u306f\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u65b0\u305f\u306a\u5185\u5bb9\u3067\u306f\u306a\u3044\u304c\u3001\u7559\u610f\u7684\u306b\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u2461\u3000\u8cc3\u501f\u4eba\u306e\u4f1a\u8a08\u30ea\u30fc\u30b9\u671f\u9593\uff08\u6cd5\u57fa\u901a\uff17\uff0d\uff16\u306e\uff12\uff0d10\u306e\uff12\uff09<\/strong><\/p>\n<p>\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u8cc3\u501f\u4eba\u306e\u4f1a\u8a08\u30ea\u30fc\u30b9\u671f\u9593\u3092\u30ea\u30fc\u30b9\u671f\u9593\u3068\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3068\u306a\u3063\u305f\u3002\u306a\u304a\u3001\u8cc3\u501f\u4eba\u306e\u4f1a\u8a08\u30ea\u30fc\u30b9\u671f\u9593\u3068\u306f\u3001\u89e3\u7d04\u4e0d\u80fd\u671f\u9593\u306b\u6b21\u306e\u671f\u9593\u3092\u52a0\u3048\u305f\u671f\u9593\u3092\u3044\u3046\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u2170\uff09<\/span>\u3000\u8cc3\u501f\u4eba\u304c\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u3067\u3042\u308b\u30ea\u30fc\u30b9\u306e\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5bfe\u8c61\u671f\u9593<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u2171\uff09<\/span>\u3000\u8cc3\u501f\u4eba\u304c\u884c\u4f7f\u3057\u306a\u3044\u3053\u3068\u304c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u3067\u3042\u308b\u30ea\u30fc\u30b9\u306e\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5bfe\u8c61\u671f\u9593<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u2462\u3000\u8cc7\u7523\u306e\u8cc3\u8cb8\u501f\u306e\u7bc4\u56f2\uff08\u6cd5\u57fa\u901a12\u306e\uff15\uff0d\uff11\uff0d\uff11\uff09<\/strong><\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u7b2c64\u6761\u306e\uff12\u7b2c\uff13\u9805\u306e\u300c\u8cc7\u7523\u306e\u8cc3\u8cb8\u501f\u300d\u306b\u306f\u3001\u6c11\u6cd5\u7b2c601\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u52b9\u529b\u3092\u751f\u305a\u308b\u3053\u3068\u3068\u306a\u308b\u5951\u7d04\u306b\u57fa\u3065\u304f\u884c\u70ba\u306e\u307b\u304b\u3001\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u79fb\u8ee2\u3059\u308b\u884c\u70ba\u3082\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u30ea\u30fc\u30b9\u304c\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8cc7\u7523\u306e\u8cc3\u8cb8\u501f\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u3092\u7559\u610f\u7684\u306b\u660e\u3089\u304b\u306b\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u2463\u3000\u30ea\u30fc\u30b9\u3092\u69cb\u6210\u3059\u308b\u90e8\u5206\u3068\u30ea\u30fc\u30b9\u3092\u69cb\u6210\u3057\u306a\u3044\u90e8\u5206\u3068\u304c\u3042\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\uff08\u6cd5\u57fa\u901a\uff17\uff0d\uff16\u306e\uff12\uff0d17\u300112\u306e\uff15\uff0d\uff11\uff0d\uff17\uff09<\/strong><\/p>\n<p>\u30ea\u30fc\u30b9\u3092\u542b\u3080\u5951\u7d04\u306b\u30ea\u30fc\u30b9\u3092\u69cb\u6210\u3059\u308b\u90e8\u5206\u3068\u30ea\u30fc\u30b9\u3092\u69cb\u6210\u3057\u306a\u3044\u90e8\u5206\u3068\u304c\u3042\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u30ea\u30fc\u30b9\u3092\u69cb\u6210\u3059\u308b\u90e8\u5206\u3068\u30ea\u30fc\u30b9\u3092\u69cb\u6210\u3057\u306a\u3044\u90e8\u5206\u306e\u533a\u5206\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u304c\uff08\u57fa\u6e9628\uff5e29\u3001\u9069\u7528\u6307\u91dd\uff19\u306a\u3069\uff09\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3082\u3053\u306e\u53d6\u6271\u3044\u3092\u884c\u3046\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u3068\u3044\u3048\u308b\u3002<\/p>\n<h4 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6240\u5f97\u7a0e\u6cd5<\/strong><\/h4>\n<p>\u6240\u5f97\u7a0e\u306e\u57fa\u672c\u901a\u9054\u306b\u304a\u3044\u3066\u65b0\u8a2d\u3055\u308c\u305f\u3082\u306e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002\u5185\u5bb9\u3068\u3057\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u57fa\u672c\u901a\u9054\u3068\u307b\u307c\u540c\u3058\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u30a4\uff09<\/span>\u3000\u8cc3\u501f\u4eba\u306e\u4f1a\u8a08\u30ea\u30fc\u30b9\u671f\u9593\u3092\u30ea\u30fc\u30b9\u671f\u9593\u3068\u3059\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\uff08\u6240\u57fa\u901a49\uff0d30\u306e11\u306e\uff12\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u30ed\uff09<\/span>\u3000\u30ea\u30fc\u30b9\u3092\u69cb\u6210\u3059\u308b\u90e8\u5206\u3068\u30ea\u30fc\u30b9\u3092\u69cb\u6210\u3057\u306a\u3044\u90e8\u5206\u3068\u304c\u3042\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\uff08\u6240\u57fa\u901a49\uff0d30\u306e17\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5b9f\u52d9\u306b\u304a\u3051\u308b\u6ce8\u610f\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6cd5\u4eba\u7a0e\uff5e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u304a\u3051\u308b\u7533\u544a\u8abf\u6574<\/strong><\/h4>\n<p>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u640d\u91d1\u306e\u984d\u3068\u306b\u5dee\u7570\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u7533\u544a\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u56fd\u7a0e\u5e81\u304b\u3089\u4ee4\u548c\uff17\u5e74\uff16\u6708\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2025\/pdf\/0025006-179.pdf\" target=\"_blank\" rel=\"noopener\">\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u4fc2\u308b\u501f\u624b\u306e\u7533\u544a\u8abf\u6574\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u7533\u544a\u8abf\u6574\u306b\u3064\u3044\u3066\u306f\u3001\u6539\u6b63\u57fa\u672c\u901a\u9054\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u5b9f\u52d9\u4e0a\u91cd\u8981\u3067\u3042\u308b\u306e\u3067\u3001\u3053\u3053\u3067\u7d39\u4ecb\u3059\u308b\u3053\u3068\u306b\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u501f\u624b\u306e\u51e6\u7406\u4f8b\u3011<\/strong>\uff08\u56fd\u7a0e\u5e81\u306e\u8cc7\u6599\u3092\u53c2\u8003\u306b\u7b46\u8005\u4f5c\u6210\uff09<\/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;\"><strong>\u25ce\u30ea\u30fc\u30b9\u53d6\u5f15\u521d\u5e74\u5ea6\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-269533\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-1.png\" alt=\"\" width=\"550\" height=\"116\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-1.png 1066w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-1-300x63.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-1-1024x215.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-1-768x161.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-1-600x126.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u5225\u8868\u56db\u300b<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-269534\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-2.png\" alt=\"\" width=\"570\" height=\"233\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-2.png 1150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-2-300x123.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-2-1024x419.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-2-768x315.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/R7leaseminaosi3-2-600x246.png 600w\" sizes=\"(max-width: 570px) 100vw, 570px\" \/><\/a><\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6d88\u8cbb\u7a0e\uff5e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u8ff0\u3079\u305f\u3088\u3046\u306b\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\uff08\u524d\u8a18<strong>\uff13\uff08\uff11\uff09\u3010\u501f\u624b\u306e\u51e6\u7406\u4f8b\u3011<\/strong>\u53c2\u7167\uff09<\/p>\n<p>\u4e00\u65b9\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u539f\u5247\u3068\u3057\u3066\u4e00\u62ec\u63a7\u9664\u3068\u306a\u308b\u304c\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u8cc3\u501f\u6599\u652f\u6255\u6642\u306b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u306f\u540c\u3058\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u3067\u306f\u3001\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306e\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u3063\u3066\u304f\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u4eca\u56de\u306f\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u88dc\u8ad6\u3068\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u3001\u6240\u5f97\u7a0e\u306b\u4fc2\u308b\u57fa\u672c\u901a\u9054\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u305d\u306e\u5185\u5bb9\u3068\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u305f\u3002\u7279\u306b\u3001\u501f\u624b\u306e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u6cd5\u4eba\u7a0e\u6cd5\u3001\u6d88\u8cbb\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u306e\u5dee\u7570\u304c\u751f\u3058\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u304c\u3001\u7686\u69d8\u306e\u5b9f\u52d9\u306e\u53c2\u8003\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3042\u308b\u3002<\/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 style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u57fa\u6e96\u30fb\u30fb\u30fb\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u9069\u7528\u6307\u91dd\u30fb\u30fb\u30fb\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u2f64\u6307\u91dd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6d88\u57fa\u901a\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u4f8b\uff09\u3000\u57fa\u6e9658\u30fb\u30fb\u30fb\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e9658\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/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        \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>2025\u5e74\uff16\u670830\u65e5\u4ed8\u3067\u3001\u56fd\u7a0e\u5e81\u3088\u308a\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u3001\u6240\u5f97\u7a0e\u306e\u57fa\u672c\u901a\u9054\u7b49\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n\u3053\u306e\u4e2d\u306b\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3057\u3066\u65b0\u8a2d\u3055\u308c\u305f\u57fa\u672c\u901a\u9054\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u3002\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3057\u3066\u306f\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u4f34\u3044\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3084\u6d88\u8cbb\u7a0e\u6cd5\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u304c\u3001\u4eca\u56de\u306e\u57fa\u672c\u901a\u9054\u7b49\u306e\u6539\u6b63\u306f\u3001\u305d\u308c\u306b\u7d9a\u304f\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u3001\u501f\u624b\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3001\u6539\u6b63\u901a\u9054\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u7a0e\u5236\u306e\u898b\u76f4\u3057\u306e\u5185\u5bb9\u3084\u5b9f\u52d9\u306b\u304a\u3051\u308b\u6ce8\u610f\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3053\u3068\u306b\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":[186,177,167,181,290],"tags":[476,475,420],"backnumber":[2402],"series":[2406],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-18 22:24:11","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269529"}],"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=269529"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269529\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=269529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=269529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=269529"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=269529"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=269529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}