{"id":270344,"date":"2025-11-06T10:11:25","date_gmt":"2025-11-06T01:11:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270344"},"modified":"2026-02-10T11:38:46","modified_gmt":"2026-02-10T02:38:46","slug":"reading-444","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reading-444\/","title":{"rendered":"\u3008\u5c0f\u8aac\u3009\u300e\u6240\u5f97\u8ab2\u7a0e\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f\u3000\u3010\u7b2c98\u8a71\u3011\u300c\u6240\u5f97\u7a0e\u3068\u6cd5\u4eba\u7a0e\u306e\u9055\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #00a381;\"><strong>\u3008\u5c0f\u8aac\u3009<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u300e<span style=\"color: #b22222;\">\u6240\u5f97\u8ab2\u7a0e<\/span>\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c98\u8a71\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6240\u5f97\u7a0e\u3068\u6cd5\u4eba\u7a0e\u306e\u9055\u3044\u300d<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-0.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270533\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-0.png\" alt=\"\" width=\"1230\" height=\"976\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-0.png 1230w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-0-300x238.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-0-1024x813.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-0-768x609.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-0-600x476.png 600w\" sizes=\"(max-width: 1230px) 100vw, 1230px\" \/><\/a><\/p>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<\/span><strong style=\"text-align: right;\">\u516b\u30c3\u5c3e\u3000\u9806\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u663c\u4f11\u307f\u306b\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u3068\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u96d1\u8ac7\u3092\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u3068\u3053\u308d\u3067\u30fb\u30fb\u30fb\u6d45\u7530\u541b\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u5165\u308b\u3068\u304d\u306b\u3001\u6240\u5f97\u7a0e\u90e8\u9580\u3092\u5e0c\u671b\u3057\u305f\u306e\uff1f\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u30b3\u30f3\u30d3\u30cb\u3067\u8cfc\u5165\u3057\u305f\u30b3\u30fc\u30d2\u30fc\u3092\u98f2\u307f\u306a\u304c\u3089\u8a0a\u306d\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u3044\u3044\u3048\u3001\u50d5\u306f\u6cd5\u4eba\u7a0e\u90e8\u9580\u3092\u5e0c\u671b\u3057\u305f\u306e\u3067\u3059\u304c\u30fb\u30fb\u30fb\u3069\u3046\u3044\u3046\u308f\u3051\u304b\u6240\u5f97\u7a0e\u90e8\u9580\u306b\u914d\u5c5e\u3055\u308c\u307e\u3057\u305f\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u5c11\u3057\u4e0d\u6e80\u305d\u3046\u306b\u8a00\u3046\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u308d\u3046\u306a\u3042\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u90e8\u9580\u306f\u3001\u4f01\u696d\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u8abf\u67fb\u3060\u304b\u3089\u3001\u500b\u4eba\u4e8b\u696d\u8005\u3092\u76f8\u624b\u306b\u3059\u308b\u6240\u5f97\u7a0e\u90e8\u9580\u3068\u306f\u9055\u3046\u30fb\u30fb\u30fb\u500b\u4eba\u4e8b\u696d\u8005\u306f\u3001\u81ea\u5206\u306e\u8ca1\u5e03\u3092\u76f4\u63a5\u8abf\u3079\u3089\u308c\u308b\u3088\u3046\u306a\u611f\u3058\u3060\u304b\u3089\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u5bfe\u3057\u3066\u3001\u62b5\u6297\u304c\u5f37\u304f\u306a\u308b\u3068\u601d\u3046\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u5c11\u3057\u9593\u3092\u7f6e\u3044\u3066\u7d9a\u3051\u308b\u3002<br \/>\n\u300c\u3082\u3063\u3068\u3082\u3001\u4e2d\u5c0f\u4f01\u696d\u3082\u300e\u793e\u9577\uff1d\u4f01\u696d\u300f\u3060\u304b\u3089\u3042\u307e\u308a\u5909\u308f\u3089\u306a\u3044\u304b\u3082\u3057\u308c\u306a\u3044\u30fb\u30fb\u30fb\u3057\u304b\u3057\u3001\u5e33\u7c3f\u66f8\u985e\u7b49\u306f\u3001\u4e00\u822c\u7684\u306b\u3001\u500b\u4eba\u3088\u308a\u3082\u6cd5\u4eba\u306e\u65b9\u304c\u304d\u3063\u3061\u308a\u3057\u3066\u3044\u308b\u304b\u3089\u3001\u8abf\u67fb\u304c\u3057\u3084\u3059\u3044\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u30fb\u30fb\u30fb\u305d\u308c\u306b\u3001\u6cd5\u4eba\u306e\u65b9\u304c\u7a0e\u52d9\u8abf\u67fb\u306b\u5bfe\u3057\u3066\u7d33\u58eb\u7684\u306a\u5bfe\u5fdc\u3092\u3057\u3066\u304f\u308c\u308b\u3068\u3053\u308d\u304c\u591a\u3044\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u8584\u7b11\u3044\u3092\u3057\u306a\u304c\u3089\u9837\u304f\u3002<!--more--><\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u3057\u304b\u3057\u3001\u50d5\u306f\u6cd5\u4eba\u7a0e\u3088\u308a\u3082\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u7406\u8ad6\u306e\u65b9\u304c\u8907\u96d1\u3067\u9762\u767d\u3044\u3068\u601d\u3046\u30fb\u30fb\u30fb\u6d45\u7530\u541b\u306f\u3069\u3046\u601d\u3046\uff1f\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u6d45\u7530\u8abf\u67fb\u5b98\u3092\u898b\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u305d\u3046\u3067\u3059\u306d\u3048\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u9838\u3092\u50be\u3051\u306a\u304c\u3089\u3001\u601d\u6848\u9854\u306b\u306a\u308b\u3002<\/p>\n<p>\u300c\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u306f\u4e00\u3064\u3060\u3051\u3067\u5358\u7d14\u3060\u3051\u308c\u3069\u3001\u6240\u5f97\u7a0e\u306f10\u7a2e\u985e\u306e\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u3001\u5404\u7a2e\u6240\u5f97\u306e\u640d\u76ca\u901a\u7b97\u306e\u6709\u7121\u304c\u7d30\u304b\u304f\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u30fb\u30fb\u30fb\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u300c\u640d\u76ca\u901a\u7b97\u306e\u9806\u756a\u2460\uff5e\u246e\u300d\u306e\u56f3\u8868\u3092\u673a\u306e\u5f15\u304d\u51fa\u3057\u304b\u3089\u53d6\u308a\u51fa\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270345\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-1.png\" alt=\"\" width=\"1276\" height=\"360\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-1.png 1276w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-1-300x85.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-1-1024x289.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-1-768x217.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-1-600x169.png 600w\" sizes=\"(max-width: 1276px) 100vw, 1276px\" \/><\/a><\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u8907\u96d1\u3060\u306a\u3042\u30fb\u30fb\u30fb\u50d5\u3082\u640d\u76ca\u901a\u7b97\u306e\u9806\u756a\u3092\u9593\u9055\u3048\u305d\u3046\u3060\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u82e6\u7b11\u3044\u3092\u3057\u306a\u304c\u3089\u3001\u56f3\u8868\u3092\u898b\u8a70\u3081\u308b\u3002<\/p>\n<p>\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u7d9a\u3051\u3066\u8aac\u660e\u3059\u308b\u3002<br \/>\n\u300c\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u306e\u5f62\u614b\u3068\u3057\u3066\u306f\u3001\u5404\u7a2e\u6240\u5f97\u3054\u3068\u306b\u5225\u3005\u306b\u8ab2\u7a0e\u3059\u308b\u300e\u5206\u985e\u6240\u5f97\u7a0e\u300f\u3068\u5168\u6240\u5f97\u3092\u5408\u7b97\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u300e\u7dcf\u5408\u6240\u5f97\u7a0e\u300f\u304c\u3042\u308b\u304c\u30fb\u30fb\u30fb\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306f\u3001\u539f\u5247\u3001\u7dcf\u5408\u6240\u5f97\u7a0e\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u305d\u306e\u3068\u304d\u3001\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u53e3\u3092\u631f\u3080\u3002<br \/>\n\u300c\u30fb\u30fb\u30fb\u3057\u304b\u3057\u3001\u4e00\u90e8\u3001\u5229\u5b50\u6240\u5f97\u3001\u914d\u5f53\u6240\u5f97\u3001\u682a\u5f0f\u8b72\u6e21\u3001\u571f\u5730\u7b49\u306e\u8b72\u6e21\u7b49\u3067\u300e\u5206\u96e2\u8ab2\u7a0e\u300f\u3092\u63a1\u3063\u3066\u3044\u308b\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u6d45\u7530\u8abf\u67fb\u5b98\u306e\u8a00\u8449\u306b\u9837\u304f\u3002<br \/>\n\u300c\u30fb\u30fb\u30fb\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306f\u3001\u30c9\u30a4\u30c4\u306b\u5023\u3063\u3066\u57fa\u672c\u7684\u306b\u300e\u7dcf\u5408\u6240\u5f97\u7a0e\u300f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304c\u3001\u4e00\u90e8\u3001\u5229\u5b50\u914d\u5f53\u306a\u3069\u300e\u5206\u985e\u6240\u5f97\u7a0e\u300f\u3092\u63a1\u3063\u3066\u3044\u308b\u30fb\u30fb\u30fb\u30e8\u30fc\u30ed\u30c3\u30d1\u3067\u306f\u3001\u30d5\u30e9\u30f3\u30b9\u3001\u30a4\u30bf\u30ea\u30a2\u306a\u3069\u306e\u56fd\u306f\u3001\u300e\u5206\u985e\u6240\u5f97\u7a0e\u300f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u300c\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u56fd\u969b\u7a0e\u52d9\u3082\u8a73\u3057\u3044\u3067\u3059\u306d\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u5c0a\u656c\u306e\u773c\u5dee\u3057\u3092\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306b\u5411\u3051\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u3068\u3053\u308d\u3067\u3001\u4f55\u6545\u3001\u6cd5\u4eba\u7a0e\u306f\u3001\u6240\u5f97\u3092\u5206\u985e\u3057\u306a\u3044\u306e\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u304c\u8a0a\u306d\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u500b\u4eba\u306e\u5834\u5408\u3001\u6240\u5f97\u3092\u7372\u5f97\u3059\u308b\u80cc\u666f\uff08\u539f\u56e0\uff09\u306f\u3001\u3044\u308d\u3044\u308d\u3068\u3042\u308a\u3001\u305d\u306e\u62c5\u7a0e\u529b\u3082\u6240\u5f97\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u8ab2\u7a0e\u4e0a\u3001\u6240\u5f97\u306e\u5206\u985e\u304c\u5fc5\u8981\u3068\u306a\u308b\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u5c11\u3057\u8003\u3048\u3066\u304b\u3089\u7d9a\u3051\u308b\u3002<\/p>\n<p>\u300c\u305d\u308c\u306b\u5bfe\u3057\u3066\u3001\u682a\u5f0f\u4f1a\u793e\u306a\u3069\u306e\u6cd5\u4eba\u306f\u3001\u3082\u3068\u3082\u3068\u5229\u76ca\u3092\u6c42\u3081\u308b\u305f\u3081\u306b\u4f5c\u3089\u308c\u305f\u7d44\u7e54\u3067\u3042\u308b\u304b\u3089\u3001\u6cd5\u4eba\u306e\u6240\u5f97\u306f\u3001\u500b\u4eba\u3068\u9055\u3063\u3066\u3001\u4e00\u3064\u3060\u3051\u3067\u5341\u5206\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u305f\u3093\u3060\u3068\u601d\u3046\u30fb\u30fb\u30fb\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u7f6b\u7d19\u306b\u56f3\u3092\u63cf\u304f\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270347\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-2.png\" alt=\"\" width=\"2036\" height=\"1265\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-2.png 2036w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-2-300x186.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-2-1024x636.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-2-768x477.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-2-1536x954.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/shotoku-bumon98-2-600x373.png 600w\" sizes=\"(max-width: 2036px) 100vw, 2036px\" \/><\/a><\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u305d\u3046\u3067\u3059\u306d\u3048\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u306f\u3001\u500b\u4eba\u304c\u5f97\u305f\u6240\u5f97\u304c\u3001\u3069\u306e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u308a\u307e\u3059\u30fb\u30fb\u30fb\u904e\u53bb\u306e\u5224\u4f8b\u306a\u3069\u3092\u898b\u3066\u3082\u3001\u6240\u5f97\u533a\u5206\u306b\u3064\u3044\u3066\u306e\u4e89\u3044\u306f\u3001\u6ca2\u5c71\u3042\u308a\u307e\u3059\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u5c11\u3057\u9593\u3092\u7f6e\u3044\u3066\u7d9a\u3051\u308b\u3002<br \/>\n\u300c\u308f\u308c\u308f\u308c\u7a0e\u52d9\u7f72\u306f\u3001\u6240\u5f97\u306e\u7a2e\u985e\u306e\u4e2d\u3067\u6bd4\u8f03\u7684\u3001\u96d1\u6240\u5f97\u304c\u597d\u304d\u3060\u3068\u601d\u3046\u306e\u3067\u3059\u30fb\u30fb\u30fb\u96d1\u6240\u5f97\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u30fb\u30fb\u30fb\u822a\u7a7a\u6a5f\u30ea\u30fc\u30b9\u4e8b\u4ef6\uff08<a title=\"\u3008\u5c0f\u8aac\u3009\u300e\u6240\u5f97\u8ab2\u7a0e\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f\u3000\u3010\u7b2c17\u8a71\u3011\u300c\u822a\u7a7a\u6a5f\u30ea\u30fc\u30b9\u4e8b\u4ef6\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/reading-218\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c17\u8a71\u3011<\/a>\uff09\u306a\u3069\u3082\u3001\u4e0d\u52d5\u7523\u6240\u5f97\uff08\u7d0d\u7a0e\u8005\uff09\u3068\u96d1\u6240\u5f97\uff08\u7a0e\u52d9\u7f72\uff09\u306e\u4e89\u3044\u3067\u3059\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u822a\u7a7a\u6a5f\u30ea\u30fc\u30b9\u4e8b\u4ef6\u3092\u601d\u3044\u51fa\u3057\u306a\u304c\u3089\u7d9a\u3051\u308b\u3002<br \/>\n\u300c\u306a\u304a\u3001\u3053\u306e\u4e8b\u4ef6\u306e\u5f8c\u3001\u822a\u7a7a\u6a5f\u30ea\u30fc\u30b9\u4e8b\u4ef6\u306e\u7d0d\u7a0e\u8005\u306f\u3001\u822a\u7a7a\u6a5f\u8cfc\u5165\u306b\u4fc2\u308b\u501f\u5165\u91d1\u304c\u30ce\u30f3\u30ea\u30b3\u30fc\u30b9\u30ed\u30fc\u30f3\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u822a\u7a7a\u6a5f\u58f2\u5374\u306b\u969b\u3057\u3066\u50b5\u52d9\u514d\u9664\u3055\u308c\u3001\u305d\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u300e\u4e00\u6642\u6240\u5f97\u300f\u3068\u3057\u3066\u7533\u544a\u3057\u305f\u3068\u3053\u308d\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u300e\u96d1\u6240\u5f97\u300f\u3068\u3057\u3066\u3001\u518d\u5ea6\u3001\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u53d7\u3051\u307e\u3057\u305f\u30fb\u30fb\u30fb<\/p>\n<p>\u300c\u3082\u3063\u3068\u3082\u3001\u8a34\u8a1f\u3067\u306f\u3001\u3053\u306e\u4e8c\u3064\u306e\u4e8b\u4ef6\u3068\u3082\u3001\u7d0d\u7a0e\u8005\u304c\u52dd\u8a34\u3057\u3001\u7a0e\u52d9\u7f72\u306f\u8ca0\u3051\u307e\u3057\u305f\u304c\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u82e6\u7b11\u3044\u3092\u6d6e\u304b\u3079\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u305d\u306e\u70b9\u3001\u6cd5\u4eba\u7a0e\u306b\u306f\u3001\u6240\u5f97\u7a0e\u306e\u3088\u3046\u306a\u6240\u5f97\u306e\u533a\u5206\u306b\u3064\u3044\u3066\u306e\u4e89\u3044\u306f\u306a\u3044\u30fb\u30fb\u30fb\u6240\u5f97\u306b\u95a2\u3057\u3066\u306f\u3001\u5358\u7d14\u306a\u3093\u3060\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u8a00\u8449\u3092\u7d9a\u3051\u308b\u3002<br \/>\n\u300c\u30fb\u30fb\u30fb\u4ee5\u524d\u3001\u6cd5\u4eba\u7a0e\u3067\u3082\u79df\u7a0e\u56de\u907f\u306e\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u3001\u81e8\u6642\u7684\u306a\u640d\u5931\u306f\u3001\u7d4c\u5e38\u7684\u306a\u6240\u5f97\u3068\u306f\u901a\u7b97\u3092\u8a8d\u3081\u306a\u3044\u3088\u3046\u306b\u3057\u305f\u3089\u826f\u3044\u3068\u3044\u3046\u610f\u898b\u304c\u3042\u3063\u305f\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u9996\u3092\u6a2a\u306b\u632f\u308b\u3002<br \/>\n\u300c\u3057\u304b\u3057\u3001\u50d5\u306f\u4e00\u822c\u7684\u3001\u5305\u62ec\u7684\u306a\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3068\u601d\u3046\u30fb\u30fb\u30fb\u3060\u304b\u3089\u3001\u500b\u5225\u7684\u306b\u5426\u8a8d\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u3057\u304b\u306a\u3044\u30fb\u30fb\u30fb\u4f8b\u3048\u3070\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u3001\u5c11\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u5236\u5ea6\u306e\u5bfe\u8c61\u8cc7\u7523\u304b\u3089\u3001\u79df\u7a0e\u56de\u907f\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3001\u8cb8\u4ed8\u3051\uff08\u4e3b\u8981\u306a\u4e8b\u696d\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u306e\u7528\u306b\u4f9b\u3057\u305f\u3082\u306e\u3092\u9664\u5916\u3059\u308b\u3088\u3046\u306a\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u3053\u3068\u306b\u306a\u308b\u3060\u308d\u3046\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u5927\u304d\u304f\u9837\u304f\u3002<br \/>\n\u300c\u305d\u3046\u3067\u3059\u30fb\u30fb\u30fb\u79df\u7a0e\u56de\u907f\u3092\u5426\u8a8d\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6cd5\u5f8b\u3067\u5177\u4f53\u7684\u306b\u5426\u8a8d\u3059\u308b\u3057\u304b\u306a\u3044\u300d<\/p>\n<p>\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u529b\u3092\u8fbc\u3081\u3066\u8a00\u3046\u3002<br \/>\n\u300c\u4e16\u754c\u7684\u306a\u6f6e\u6d41\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u300e\u4e00\u822c\u7684\u5426\u8a8d\u898f\u5b9a\uff08GAAR\uff0fGeneral Anti-Avoidance Rule\uff09\u300f\u306f\u3001\u6211\u304c\u56fd\u3067\u306f\u8a2d\u3051\u308b\u3079\u304d\u3067\u306f\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u30fb\u30fb\u30fb\u300d<\/p>\n<p style=\"text-align: right;\">\uff08\u3064\u3065\u304f\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u7269\u8a9e\u306f\u30d5\u30a3\u30af\u30b7\u30e7\u30f3\u3067\u3042\u308a\u3001\u767b\u5834\u3059\u308b\u4eba\u7269\u3084\u56e3\u4f53\u7b49\u306f\u3001\u5b9f\u5728\u306e\u3082\u306e\u3068\u306f\u4e00\u5207\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u5c0f\u8aac\u3009\u300e\u6240\u5f97\u8ab2\u7a0e\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\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>\u663c\u4f11\u307f\u306b\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u3068\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u96d1\u8ac7\u3092\u3057\u3066\u3044\u308b\u3002<br \/>\n\u300c\u30fb\u30fb\u30fb\u3068\u3053\u308d\u3067\u30fb\u30fb\u30fb\u6d45\u7530\u541b\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u5165\u308b\u3068\u304d\u306b\u3001\u6240\u5f97\u7a0e\u90e8\u9580\u3092\u5e0c\u671b\u3057\u305f\u306e\uff1f\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u30b3\u30f3\u30d3\u30cb\u3067\u8cfc\u5165\u3057\u305f\u30b3\u30fc\u30d2\u30fc\u3092\u98f2\u307f\u306a\u304c\u3089\u8a0a\u306d\u308b\u3002<br \/>\n\u300c\u30fb\u30fb\u30fb\u3044\u3044\u3048\u3001\u50d5\u306f\u6cd5\u4eba\u7a0e\u90e8\u9580\u3092\u5e0c\u671b\u3057\u305f\u306e\u3067\u3059\u304c\u30fb\u30fb\u30fb\u3069\u3046\u3044\u3046\u308f\u3051\u304b\u3001\u6240\u5f97\u7a0e\u90e8\u9580\u306b\u914d\u5c5e\u3055\u308c\u307e\u3057\u305f\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u5c11\u3057\u4e0d\u6e80\u305d\u3046\u306b\u8a00\u3046\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[173,174],"tags":[361,602,164,413,161,340,519],"backnumber":[2419],"series":[867],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-19 05:17:55","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270344"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=270344"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270344\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270344"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270344"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}