{"id":270448,"date":"2025-10-16T10:30:59","date_gmt":"2025-10-16T01:30:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270448"},"modified":"2025-10-16T10:37:04","modified_gmt":"2025-10-16T01:37:04","slug":"information-729","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-729\/","title":{"rendered":"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb No.640\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\uff01\uff5e\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><a href=\"https:\/\/profession-net.com\/profession_journal\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/themes\/professionjournal\/images\/20190327_pj-top_banner.png\" alt=\"\" width=\"650\" height=\"80\" \/><\/a><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-44581 alignnone\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/PJ-top.png\" alt=\"\" width=\"650\" height=\"137\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-76714\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/pj-image21.jpg\" alt=\"\" width=\"650\" height=\"488\" \/><\/p>\n<h3 style=\"text-align: center;\"><strong>\uff12\uff10\uff12\uff15\u5e74\uff11\uff10\u6708\uff11\uff16\u65e5\uff08\u6728\uff09AM\uff11\uff10:\uff13\uff10\u3001<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><a title=\"Profession Journal No.640\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?back_number_slug=640&amp;magazine_no=640\" target=\"_blank\" rel=\"noopener\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb \u00a0No.\uff16\uff14\uff10<\/a>\u3092\u516c\u958b\uff01<\/strong><\/h3>\n<p><a href=\"https:\/\/profession-net.com\/profession_journal\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-44583 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><br \/>\n<!--more--><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F5F5F5;color:#432f2f;border-color:#432f2f;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#432f2f;\"><\/div>\n<p>\u68b6\u91ce\u7814\u4e8c\u7a0e\u7406\u58eb\u306e\u9023\u8f09\u300e<strong>\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54<\/strong>\u300f\u3067\u306f\u3001<strong>\u5e73\u621015\u5e74\u306b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3068\u5f53\u6642\u306e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3057\u3066\u3044\u305f\u5834\u5408<\/strong>\u306e\u76f8\u7d9a\u7a0e\u8ab2\u7a0e\u4fa1\u683c\u3078\u306e\u52a0\u7b97\u984d\u3092\u89e3\u8aac\u3002\u73fe\u884c\u306e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3068\u306f\u7570\u306a\u308a\u3001<strong>\u7279\u5225\u63a7\u9664\u5f8c\u3082\u8d08\u4e0e\u984d\u5168\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u70b9<\/strong>\u306f\u898b\u843d\u3068\u3057\u304c\u3061\u306a<a title=\"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c112\u56de\u3011\u300c\u5e73\u621015\u5e74\u306b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3078\u306e\u52a0\u7b97\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-450\/\" target=\"_blank\" rel=\"noopener\">\u30dd\u30a4\u30f3\u30c8\u3067\u3059<\/a>\u3002<\/p>\n<p>SSBJ\u57fa\u6e96\u306b\u57fa\u3065\u304f<strong>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u3068\u8ca1\u52d9\u60c5\u5831\u306e\u95a2\u4fc2\u6027<\/strong>\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u77f3\u738b\u4e38\u9999\u83dc\u5b50\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u9023\u8f09\u300e<strong>\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/strong>\u300f\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002\u8ca1\u52d9\u8af8\u8868\u3092\u88dc\u8db3\u30fb\u88dc\u5b8c\u3059\u308b\u4f4d\u7f6e\u4ed8\u3051\u3084<strong>\u60c5\u5831\u9593\u306e\u300c\u3064\u306a\u304c\u308a\u300d\u3092\u7406\u89e3\u3067\u304d\u308b\u958b\u793a\u306e\u91cd\u8981\u6027<\/strong>\u3092\u5bfe\u8a71\u5f62\u5f0f\u3067\u4e01\u5be7\u306b<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c13\u56de\u3011\u300c\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u300d\u3068\u8ca1\u52d9\u60c5\u5831\u3001\u3069\u3093\u306a\u95a2\u4fc2\u306b\u3042\u308b\u306e\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-229\/\" target=\"_blank\" rel=\"noopener\">\u8aac\u660e\u3057\u307e\u3059<\/a>\u3002<\/p>\n<p><strong>\u5b9a\u671f\u5efa\u7269\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u304a\u3051\u308b\u8cc3\u6599\u5897\u6e1b\u8acb\u6c42\u6a29\u306e\u53d6\u6271\u3044<\/strong>\u306b\u3064\u3044\u3066\u3001\u9ed2\u6ca2\u6cf0\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u304c\u300e<strong>\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u306e\u5e38\u8b58<\/strong>\u300f\u3067\u8a73\u8aac\u3002\u666e\u901a\u5efa\u7269\u8cc3\u8cb8\u501f\u5951\u7d04\u3068\u306e\u76f8\u9055\u3084\u3001<strong>\u501f\u5730\u501f\u5bb6\u6cd5\u7b2c38\u6761\u7b2c9\u9805\u306b\u57fa\u3065\u304f\u7279\u7d04\u306e\u6709\u52b9\u6027<\/strong>\u306a\u3069\u3001\u9451\u5b9a\u8a55\u4fa1\u5b9f\u52d9\u3067\u62bc\u3055\u3048\u308b\u3079\u304d\u8ad6\u70b9\u3092<a title=\"\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u306e\u5e38\u8b58\u3000\u3010\u7b2c70\u56de\u3011\u300c\u5b9a\u671f\u5efa\u7269\u8cc3\u8cb8\u501f\u5951\u7d04\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u3068\u4e0d\u52d5\u7523\u9451\u5b9a\u306e\u95a2\u308f\u308a\uff08\u305d\u306e\uff13\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/law-691\/\" target=\"_blank\" rel=\"noopener\">\u6574\u7406\u3057\u307e\u3059\u3002<\/a><\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; 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text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u300c\u4e00\u822c\u4f1a\u54e1\u300d\u306e\u65b9\u304c\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u300d\u3078\u79fb\u884c\u3059\u308b\u306b\u306f<\/strong>\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u27a1<\/span>\u3088\u304f\u3042\u308b\u8cea\u554f\uff08\uff26\uff21\uff31\uff09\uff3b<a href=\"https:\/\/profession-net.com\/faq\/member_q7\/\" target=\"_blank\" rel=\"noopener\">\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306b\u306a\u308a\u305f\u3044\u306e\u3067\u3059\u304c\uff08\u4e00\u822c\u4f1a\u54e1\u306e\u65b9\uff09\u3002<\/a>\uff3d<\/p>\n<\/div>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>\u68b6\u91ce\u7814\u4e8c\u7a0e\u7406\u58eb\u306e\u9023\u8f09\u300e\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u300f\u3067\u306f\u3001\u5e73\u621015\u5e74\u306b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3068\u5f53\u6642\u306e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3057\u3066\u3044\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u8ab2\u7a0e\u4fa1\u683c\u3078\u306e\u52a0\u7b97\u984d\u3092\u89e3\u8aac\u3002\u73fe\u884c\u306e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3068\u306f\u7570\u306a\u308a\u3001\u7279\u5225\u63a7\u9664\u5f8c\u3082\u8d08\u4e0e\u984d\u5168\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u70b9\u306f\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,484],"tags":[374],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 20:34:55","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270448"}],"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=270448"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270448\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270448"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270448"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}