{"id":270765,"date":"2025-11-20T10:20:01","date_gmt":"2025-11-20T01:20:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270765"},"modified":"2025-11-19T15:11:45","modified_gmt":"2025-11-19T06:11:45","slug":"tax-article-636","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-636\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c145\u56de\u3011\u300c\u30ac\u30bd\u30ea\u30f3\u66ab\u5b9a\u7a0e\u7387\u5ec3\u6b62\u306b\u95a2\u3059\u308b\uff16\u515a\u5408\u610f\u300d"},"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\u7b2c145\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30ac\u30bd\u30ea\u30f3\u66ab\u5b9a\u7a0e\u7387\u5ec3\u6b62\u306b\u95a2\u3059\u308b\uff16\u515a\u5408\u610f\u300d<\/strong><\/h4>\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\u9577\u3000<strong>\u9b5a\u4f4f\u3000\u5eb7\u535a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>11\u6708\uff15\u65e5\u3001\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u7acb\u61b2\u6c11\u4e3b\u515a\u3001\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u3001\u56fd\u6c11\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u3001\u65e5\u672c\u5171\u7523\u515a\u306e\u4e0e\u91ce\u515a\uff16\u515a\u306f\u3001\uff18\u6708\u304b\u3089\u5354\u8b70\u3092\u7d9a\u3051\u3066\u3044\u305f\u30ac\u30bd\u30ea\u30f3\u7a0e\u53ca\u3073\u8efd\u6cb9\u5f15\u53d6\u7a0e\u306e\u66ab\u5b9a\u7a0e\u7387\u306e\u5ec3\u6b62\u306b\u3064\u3044\u3066<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/storage2.jimin.jp\/pdf\/news\/information\/211748.pdf\" target=\"_blank\" rel=\"noopener\">\u5408\u610f\u306b\u81f3\u3063\u305f<\/a>\u3002<\/p>\n<p>\u81ea\u7531\u6c11\u4e3b\u515a\u304b\u3089\u306f\u5c0f\u91ce\u5bfa\u4e94\u5178\u7a0e\u5236\u8abf\u67fb\u4f1a\u9577\u3001\u7acb\u61b2\u6c11\u4e3b\u515a\u304b\u3089\u306f\u91cd\u5fb3\u548c\u5f66\u7a0e\u5236\u8abf\u67fb\u4f1a\u9577\u3001\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u304b\u3089\u306f\u6885\u6751\u8061\u7a0e\u5236\u8abf\u67fb\u4f1a\u9577\u3001\u56fd\u6c11\u6c11\u4e3b\u515a\u304b\u3089\u306f\u6d5c\u53e3\u8aa0\u653f\u52d9\u8abf\u67fb\u4f1a\u9577\u3001\u516c\u660e\u515a\u304b\u3089\u306f\u8d64\u7fbd\u4e00\u5609\u7a0e\u5236\u8abf\u67fb\u4f1a\u9577\u3001\u65e5\u672c\u5171\u7523\u515a\u304b\u3089\u306f\u8fb0\u5df3\u5b5d\u592a\u90ce\u8846\u8b70\u9662\u56fd\u4f1a\u5bfe\u7b56\u526f\u59d4\u54e1\u9577\u306e\uff16\u540d\u304c\u5408\u610f\u6587\u66f8\u306b\u7f72\u540d\u3057\u3001\u6628\u5e74\u304b\u3089\u7d9a\u304f\u30ac\u30bd\u30ea\u30f3\u66ab\u5b9a\u7a0e\u7387\u306e\u4e0e\u91ce\u515a\u5354\u8b70\u306b\u4e00\u5b9a\u306e\u7d50\u8ad6\u304c\u51fa\u3055\u308c\u305f\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u3000\u653f\u6cbb\u60c5\u52e2\u306e\u5909\u5316<\/strong><\/h4>\n<p>\u9061\u308c\u3070\u3001\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u8b70\u8ad6\u304c\u884c\u308f\u308c\u3066\u3044\u305f2024\u5e7412\u6708\u3001\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u3001\u56fd\u6c11\u6c11\u4e3b\u515a\u306e\u9593\u3067\u4e09\u515a\u7a0e\u8abf\u5354\u8b70\u304c\u9032\u3081\u3089\u308c\u300112\u670811\u65e5\u306b\uff13\u515a\u306e\u5e79\u4e8b\u9577\u540c\u58eb\u306b\u3088\u308b\u5408\u610f\u6587\u66f8\u304c\u4f5c\u6210\u3055\u308c\u305f\u3002\u305d\u3053\u3067\u306f\u3001\u300c\u3044\u308f\u3086\u308b\u300e\u30ac\u30bd\u30ea\u30f3\u306e\u66ab\u5b9a\u7a0e\u7387\u300f\u306f\u3001\u5ec3\u6b62\u3059\u308b\u300d\u3068\u660e\u8a18\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u300c\u5177\u4f53\u7684\u306a\u5b9f\u65bd\u65b9\u6cd5\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u5f15\u304d\u7d9a\u304d\u95a2\u4fc2\u8005\u9593\u3067\u8aa0\u5b9f\u306b\u5354\u8b70\u3092\u9032\u3081\u308b\u300d\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0e\u515a\u306e\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u5408\u610f\u6587\u66f8\u306e\u5f15\u7528\u306b\u7d9a\u3044\u3066\u3001\u300c\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\u3068\u3057\u3066\u306f\u3001\u5f15\u304d\u7d9a\u304d\u3001\u771f\u646f\u306b\u5354\u8b70\u3092\u884c\u3063\u3066\u3044\u304f\u300d\u3068\u8a18\u8f09\u3057\u305f\u4e0a\u3067\u3001\u81ea\u52d5\u8eca\u95a2\u4fc2\u8af8\u7a0e\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u306f\u3001\u8eca\u4f53\u8ab2\u7a0e\u30fb\u71c3\u6599\u8ab2\u7a0e\u3092\u542b\u3080\u7dcf\u5408\u7684\u306a\u89b3\u70b9\u304b\u3089\u691c\u8a0e\u3057\u3001\u7523\u696d\u306e\u6210\u9577\u3068\u8ca1\u653f\u5065\u5168\u5316\u306e\u597d\u5faa\u74b0\u306e\u5f62\u6210\u306b\u3064\u306a\u3052\u3066\u3044\u304f\u65e8\u3068\u3068\u3082\u306b\u3001\u8eca\u4f53\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u7d50\u8ad6\u3092\u5f97\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u4eca\u5e74\uff13\u6708\u306b\u306f\u3001\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306b\u95a2\u3059\u308b\u56fd\u4f1a\u5be9\u8b70\u306b\u304a\u3044\u3066\u3001\u300c\u63ee\u767a\u6cb9\u7a0e\u53ca\u3073\u5730\u65b9\u63ee\u767a\u6cb9\u7a0e\u306e\u300e\u5f53\u5206\u306e\u9593\u7a0e\u7387\u300f\u306f\u5ec3\u6b62\u306b\u5411\u3051\u305f\u691c\u8a0e\u3092\u901f\u3084\u304b\u306b\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u5ec3\u6b62\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u6d41\u901a\u3078\u306e\u5f71\u97ff\u3084\u95a2\u4fc2\u4e8b\u696d\u8005\u306e\u4e8b\u52d9\u8ca0\u62c5\u7b49\u306b\u914d\u616e\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u56fd\u53ca\u3073\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u8ca1\u653f\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u3001\u5b89\u5b9a\u7684\u306a\u8ca1\u6e90\u3092\u78ba\u4fdd\u3059\u308b\u306a\u3069\u5fc5\u8981\u306a\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u300d\u3068\u306e\u9644\u5e2f\u6c7a\u8b70\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\uff17\u6708\u306e\u53c2\u8b70\u9662\u8b70\u54e1\u9078\u6319\u3092\u7d4c\u3066\uff18\u6708\u304b\u3089\u3001\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u7acb\u61b2\u6c11\u4e3b\u515a\u3001\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u3001\u56fd\u6c11\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u3001\u65e5\u672c\u5171\u7523\u515a\u306e\u4e0e\u91ce\u515a\uff16\u515a\u306b\u3088\u308b\u5354\u8b70\u304c\u7d9a\u3051\u3089\u308c\u3066\u3044\u305f\u304c\u3001\u4e8b\u52d9\u8ca0\u62c5\u3084\u5b89\u5b9a\u8ca1\u6e90\u7b49\u3092\u3081\u3050\u308b\u7d50\u8ad6\u304c\u51fa\u306a\u3044\u72b6\u614b\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u8ee2\u6a5f\u3068\u306a\u3063\u305f\u306e\u306f\u3001\u81ea\u7531\u6c11\u4e3b\u515a\u306e\u7dcf\u88c1\u9078\u6319\u3092\u7d4c\u3066\u9ad8\u5e02\u65e9\u82d7\u65b0\u7dcf\u88c1\u304c\u8a95\u751f\u3057\u305f\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u308b\u3002\u81ea\u7531\u6c11\u4e3b\u515a\u57f7\u884c\u90e8\u3084\u95a3\u50da\u306e\u9854\u3076\u308c\u306b\u5927\u304d\u306a\u5909\u5316\u304c\u751f\u3058\u308b\u4e2d\u3001\u81ea\u7531\u6c11\u4e3b\u515a\u7a0e\u5236\u8abf\u67fb\u4f1a\u306b\u3064\u3044\u3066\u3082\u30e1\u30f3\u30d0\u30fc\u306e\u4ea4\u4ee3\u304c\u884c\u308f\u308c\u3001\u516c\u660e\u515a\u306b\u3088\u308b\u9023\u7acb\u653f\u6a29\u306e\u96e2\u8131\u3068\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u3068\u306e\u9023\u7acb\u5408\u610f\u3092\u542b\u3081\u305f\u653f\u6cbb\u60c5\u52e2\u306e\u5909\u5316\u304c\u4e0e\u91ce\u515a\u5354\u8b70\u306b\u3082\u5f71\u97ff\u3092\u4e0e\u3048\u305f\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u3000\u4e0e\u91ce\u515a\uff16\u515a\u306b\u3088\u308b\u5408\u610f\u6587\u66f8<\/strong><\/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 style=\"text-align: center; margin-bottom: 20px;\"><strong>\u30ac\u30bd\u30ea\u30f3\u7a0e\u53ca\u3073\u8efd\u6cb9\u5f15\u53d6\u7a0e\u306e\u66ab\u5b9a\u7a0e\u7387\u306e\u5ec3\u6b62\u306b\u3064\u3044\u3066<\/strong><\/p>\n<p>\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u7acb\u61b2\u6c11\u4e3b\u515a\u3001\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u3001\u56fd\u6c11\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u3001\u65e5\u672c\u5171\u7523\u515a\u306f\u3001\u4ee5\u4e0b\u306b\u3064\u3044\u3066\u5408\u610f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #000000;\"><strong>\uff11\uff0e<\/strong>\u3000<\/span>\u7269\u4fa1\u9ad8\u3078\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u30ac\u30bd\u30ea\u30f3\u53ca\u3073\u8efd\u6cb9\u306e\u4fa1\u683c\u3092\u5f15\u304d\u4e0b\u3052\u308b\u305f\u3081\u3001\u30ac\u30bd\u30ea\u30f3\u306b\u5bfe\u3059\u308b\u88dc\u52a9\u91d1\u309225.1\u5186\uff0f\u2113\u307e\u3067\u3001\u8efd\u6cb9\u306b\u5bfe\u3059\u308b\u88dc\u52a9\u91d1\u309217.1\u5186\uff0f\u2113\u307e\u3067\u3001\u4ee4\u548c\uff17\u5e7411\u670813\u65e5\u304b\u3089\uff12\u9031\u9593\u3054\u3068\u306b\uff15\u5186\u305a\u3064\u5f15\u304d\u4e0a\u3052\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30ac\u30bd\u30ea\u30f3\u306f12\u670811\u65e5\u306b\u3001\u8efd\u6cb9\u306f11\u670827\u65e5\u306b\u88dc\u52a9\u91d1\u306e\u91d1\u984d\u3092\u3044\u308f\u3086\u308b\u66ab\u5b9a\u7a0e\u7387\uff08\u5f53\u5206\u306e\u9593\u7a0e\u7387\uff09\u306e\u5ec3\u6b62\u3068\u540c\u6c34\u6e96\u3068\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/corporate-tax145-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-270766\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/corporate-tax145-1.png\" alt=\"\" width=\"550\" height=\"109\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/corporate-tax145-1.png 1127w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/corporate-tax145-1-300x60.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/corporate-tax145-1-1024x204.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/corporate-tax145-1-768x153.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/corporate-tax145-1-600x119.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #000000;\"><strong>\uff12\uff0e\u3000<\/strong><\/span>\u305d\u306e\u3046\u3048\u3067\u3001<strong>\uff11\uff0e<\/strong>\u306e\u30ac\u30bd\u30ea\u30f3\u306b\u5bfe\u3059\u308b\u88dc\u52a9\u91d1\u306b\u4ee3\u3048\u3066\u3001\u63ee\u767a\u6cb9\u7a0e\u30fb\u5730\u65b9\u63ee\u767a\u6cb9\u7a0e\u306e\u66ab\u5b9a\u7a0e\u7387\u3092\u4ee4\u548c\uff17\u5e7412\u670831\u65e5\u306b\u5ec3\u6b62\u3059\u308b\u3002\u305d\u306e\u969b\u3001\u6c96\u7e04\u770c\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u7d4c\u7def\u3084\u5730\u57df\u306e\u5b9f\u60c5\u3092\u8e0f\u307e\u3048\u3001\u672c\u5247\u7a0e\u7387\u306e\u8efd\u6e1b\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: 15px; margin-bottom: 3px;\">\u307e\u305f\u3001\u6cb9\u69fd\u6240\u5728\u5eab\u306b\u3064\u3044\u3066\u3001\u66ab\u5b9a\u7a0e\u7387\u5ec3\u6b62\u306b\u4f34\u3044\u3001\u6025\u6fc0\u306a\u4fa1\u683c\u5909\u52d5\u306b\u3088\u308b\u6d41\u901a\u306e\u6df7\u4e71\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u4e8b\u696d\u8005\u304c\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3046\u969b\u306b\u672c\u5247\u7a0e\u7387\u3068\u306e\u5dee\u984d\u76f8\u5f53\u5206\u3092\u63a7\u9664\uff08\u9084\u4ed8\uff09\u3059\u308b\u4ed5\u7d44\u307f\u3092\u63aa\u7f6e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: 15px; margin-bottom: 3px;\">\u4ee5\u4e0a\u3092\u8e0f\u307e\u3048\u3001\u4ee4\u548c\uff17\u5e74\uff18\u6708\u306e\u91ce\u515a\u63d0\u51fa\u6cd5\u6848\u306b\u5fc5\u8981\u306a\u4fee\u6b63\u3092\u52a0\u3048\u3001\u81e8\u6642\u56fd\u4f1a\u3067\u6210\u7acb\u3055\u305b\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #000000;\"><strong>\uff13\uff0e<\/strong>\u3000<\/span>\u8efd\u6cb9\u5f15\u53d6\u7a0e\u306e\u66ab\u5b9a\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u6e90\u78ba\u4fdd\u3001\u6d41\u901a\u3078\u306e\u5f71\u97ff\u3001\u5730\u65b9\u8ca1\u653f\u3078\u306e\u914d\u616e\u7b49\u306b\u52a0\u3048\u3001\u904b\u8f38\u4e8b\u696d\u632f\u8208\u52a9\u6210\u4ea4\u4ed8\u91d1\u306e\u53d6\u6271\u3044\u7b49\u306e\u8efd\u6cb9\u5f15\u53d6\u7a0e\u306b\u7279\u6709\u306e\u5b9f\u52d9\u4e0a\u306e\u8ab2\u984c\u306b\u9069\u5207\u306b\u5bfe\u5fdc\u3057\u305f\u4e0a\u3067\u3001<strong>\uff11\uff0e<\/strong>\u306e\u8efd\u6cb9\u306b\u5bfe\u3059\u308b\u88dc\u52a9\u91d1\u306b\u4ee3\u3048\u3066\u3001\u5730\u65b9\u56e3\u4f53\u306e\u8ca1\u653f\u5e74\u5ea6\u304c\u958b\u59cb\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3042\u308b\u4ee4\u548c\uff18\u5e74\uff14\u6708\uff11\u65e5\u306b\u5ec3\u6b62\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #000000;\"><strong>\uff14\uff0e<\/strong>\u3000<\/span>\u30ac\u30bd\u30ea\u30f3\u30fb\u8efd\u6cb9\u306e\u66ab\u5b9a\u7a0e\u7387\u5ec3\u6b62\u306e\u305f\u3081\u306e\u5b89\u5b9a\u8ca1\u6e90\u78ba\u4fdd\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u65b9\u91dd\u306b\u57fa\u3065\u3044\u3066\u691c\u8a0e\u3057\u3001\u7d50\u8ad6\u3092\u5f97\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #000000;\"><strong>\u2460<\/strong>\u3000<\/span>\u5fb9\u5e95\u3057\u305f\u6b73\u51fa\u6539\u9769\u7b49\u306e\u52aa\u529b\u306b\u3088\u308b\u8ca1\u6e90\u637b\u51fa\u3092\u524d\u63d0\u3068\u3057\u3064\u3064\u3001\u56fd\u969b\u7af6\u4e89\u529b\u306e\u78ba\u4fdd\u3001\u5b9f\u8cea\u8cc3\u91d1\u306e\u52d5\u5411\u7b49\u3092\u898b\u6975\u3081\u306a\u304c\u3089\u3001\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u898b\u76f4\u3057\u3001\u6975\u3081\u3066\u9ad8\u3044\u6240\u5f97\u306e\u8ca0\u62c5\u306e\u898b\u76f4\u3057\u7b49\u306e\u7a0e\u5236\u63aa\u7f6e\u3092\u691c\u8a0e\u3057\u3001\u4ee4\u548c\uff17\u5e74\u672b\u307e\u3067\u306b\u7d50\u8ad6\u3092\u5f97\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #000000;\"><strong>\u2461<\/strong>\u3000<\/span>\u9053\u8def\u95a2\u9023\u30a4\u30f3\u30d5\u30e9\u4fdd\u5168\u306e\u91cd\u8981\u6027\u3001\u7269\u4fa1\u52d5\u5411\u7b49\u3084CO\uff12\u524a\u6e1b\u76ee\u6a19\u3068\u306e\u95a2\u4fc2\u306b\u3082\u7559\u610f\u3057\u3064\u3064\u3001\u5b89\u5b9a\u8ca1\u6e90\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u65b9\u7b56\u3092\u5f15\u304d\u7d9a\u304d\u691c\u8a0e\u3057\u3001\u4eca\u5f8c\uff11\u5e74\u7a0b\u5ea6\u3092\u76ee\u9014\u306b\u7d50\u8ad6\u3092\u5f97\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #000000;\"><strong>\u2462<\/strong>\u3000<\/span>\u5730\u65b9\u306e\u5b89\u5b9a\u8ca1\u6e90\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #000000;\"><strong>\u2460<\/strong>\u30fb<strong>\u2461<\/strong><\/span>\u306e\u7a0e\u5236\u63aa\u7f6e\u306b\u3088\u308b\u5730\u65b9\u5897\u53ce\u5206\u3092\u6d3b\u7528\u3059\u308b\u307b\u304b\u3001\u5177\u4f53\u7684\u306a\u65b9\u7b56\u3092\u5f15\u304d\u7d9a\u304d\u691c\u8a0e\u3057\u3001\u901f\u3084\u304b\u306b\u7d50\u8ad6\u3092\u5f97\u308b\u3002\u5b89\u5b9a\u8ca1\u6e90\u78ba\u4fdd\u304c\u5b8c\u6210\u3059\u308b\u307e\u3067\u306e\u9593\u3001\u5730\u65b9\u306e\u8ca1\u653f\u904b\u55b6\u306b\u652f\u969c\u304c\u751f\u3058\u306a\u3044\u3088\u3046\u3001\u5730\u65b9\u8ca1\u653f\u63aa\u7f6e\u306b\u304a\u3044\u3066\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000\u5b89\u5b9a\u8ca1\u6e90\u78ba\u4fdd\u304c\u5b8c\u6210\u3059\u308b\u307e\u3067\u306e\u9593\u3082\u3001\u5b89\u6613\u306b\u56fd\u50b5\u767a\u884c\u306b\u983c\u3089\u305a\u3001\u3064\u306a\u304e\u3068\u3057\u3066\u3001\u7a0e\u5916\u53ce\u5165\u7b49\u306e\u4e00\u6642\u8ca1\u6e90\u3092\u78ba\u4fdd\u3057\u3066\u5bfe\u5fdc\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000<strong>\u2460<\/strong>\uff5e<strong>\u2462<\/strong>\u306b\u3064\u3044\u3066\u3001\u91ce\u515a\u63d0\u51fa\u6cd5\u6848\u306b\u5fc5\u8981\u306a\u4fee\u6b63\u3092\u52a0\u3048\u3001\u9644\u5247\u306b\u76db\u308a\u8fbc\u3080\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #000000;\"><strong>\uff15\uff0e<\/strong>\u3000<\/span>\u4e0a\u8a18\u5408\u610f\u306e\u5b9f\u73fe\u306b\u5fc5\u8981\u306a\u91ce\u515a\u63d0\u51fa\u6cd5\u6848\u4fee\u6b63\u6848\u3001\u4e88\u7b97\u6848\u53ca\u3073\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u7b49\u306b\u3064\u3044\u3066\u3001\u5f15\u304d\u7d9a\u304d\u3001\u5404\u515a\u306f\u5354\u529b\u3057\u3001\u8aa0\u610f\u3092\u3082\u3063\u3066\u53d6\u308a\u7d44\u3080\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u3000\u6b8b\u3055\u308c\u305f\u8ad6\u70b9<\/strong><\/h4>\n<p>\u4eca\u5f8c\u3001\u6b8b\u3055\u308c\u305f\u8ad6\u70b9\u3068\u3057\u3066\u3001\u5b89\u5b9a\u8ca1\u6e90\u3084\u73fe\u5834\u306e\u4e8b\u52d9\u8ca0\u62c5\u306b\u95a2\u3059\u308b\u8b70\u8ad6\u306e\u6df1\u6398\u308a\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u73fe\u72b6\u3067\u81ea\u52d5\u8eca\u95a2\u4fc2\u8af8\u7a0e\u306f\u3001\u56fd\u30fb\u5730\u65b9\u3092\u5408\u308f\u305b\u3066\uff15\u51468,027\u5104\u5186\u306e\u7a0e\u53ce\u3067\u3001\u305d\u306e\u3046\u3061\u8eca\u4f53\u8ab2\u7a0e\u304c\uff12\u51467,076\u5104\u5186\u3001\u71c3\u6599\u8ab2\u7a0e\u304c\uff13\u5146951\u5104\u5186\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u8eca\u4f53\u8ab2\u7a0e\u306e\u5185\u8a33\u3068\u3057\u3066\u306f\u3001\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u304c7,153\u5104\u5186\u3001\u81ea\u52d5\u8eca\u7a0e\u304c\uff11\u51466,551\u5104\u5186\u3001\u8efd\u81ea\u52d5\u8eca\u7a0e\u304c3,372\u5104\u5186\u3067\u3042\u308b\u3002\u71c3\u6599\u8ab2\u7a0e\u306e\u5185\u8a33\u3068\u3057\u3066\u306f\u3001\u63ee\u767a\u6cb9\u7a0e\u7b49\u304c\uff12\u51461,874\u5104\u5186\u3001\u8efd\u6cb9\u5f15\u53d6\u7a0e\u304c8,997\u5104\u5186\u3001\u77f3\u6cb9\u30ac\u30b9\u7a0e\u304c80\u5104\u5186\u3067\u3042\u308b\u3002\u305d\u306e\u3046\u3061\u3001\u66ab\u5b9a\u7a0e\u7387\u306b\u3088\u308b\u7a0e\u53ce\u306f\u3001\u63ee\u767a\u6cb9\u7a0e\u7b49\u304c\uff11\u5146205\u5104\u5186\u3001\u8efd\u6cb9\u5f15\u53d6\u7a0e\u304c4,793\u5104\u5186\u306e\u5408\u8a08\uff11\u51464,998\u5104\u5186\u3067\u3042\u308b\u3002<\/p>\n<p>\u5408\u610f\u6587\u66f8\u306b\u8a18\u8f09\u306e\u3068\u304a\u308a\u3001\u5fb9\u5e95\u3057\u305f\u6b73\u51fa\u6539\u9769\u7b49\u306e\u52aa\u529b\u306b\u3088\u308b\u8ca1\u6e90\u637b\u51fa\u3092\u524d\u63d0\u3068\u3057\u3064\u3064\u3001\u56fd\u969b\u7af6\u4e89\u529b\u306e\u78ba\u4fdd\u3001\u5b9f\u8cea\u8cc3\u91d1\u306e\u52d5\u5411\u7b49\u3092\u898b\u6975\u3081\u306a\u304c\u3089\u3001\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u898b\u76f4\u3057\u3001\u6975\u3081\u3066\u9ad8\u3044\u6240\u5f97\u306e\u8ca0\u62c5\u306e\u898b\u76f4\u3057\u7b49\u306e\u7a0e\u5236\u63aa\u7f6e\u304c\u691c\u8a0e\u3055\u308c\u3001\u4ee4\u548c\uff17\u5e74\u672b\u307e\u3067\u306b\u7d50\u8ad6\u304c\u51fa\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u4eca\u6708\u304b\u3089\u6765\u6708\u306b\u304b\u3051\u3066\u7a0e\u5236\u8abf\u67fb\u4f1a\u3067\u8b70\u8ad6\u3055\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6d41\u901a\u306e\u73fe\u5834\u306b\u304a\u3044\u3066\u554f\u984c\u304c\u751f\u3058\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u306f\u3001\u8535\u51fa\u3057\u8ab2\u7a0e\u3068\u3057\u3066\u88fd\u6cb9\u6240\u304b\u3089\u6cb9\u69fd\u6240\u306b\u79fb\u8ee2\u3059\u308b\u969b\u306b\u66ab\u5b9a\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u30ac\u30bd\u30ea\u30f3\u306e\u5728\u5eab\u5206\u304c\u3001\u88dc\u52a9\u91d1\u306e\u652f\u7d66\u505c\u6b62\u5f8c\u306b\u8ca9\u58f2\u3055\u308c\u308b\u5834\u5408\u3067\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u4e8b\u696d\u8005\u304c\u5728\u5eab\u91cf\u3092\u8a08\u6e2c\u3057\u305f\u4e0a\u3067\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3046\u969b\u306b\u672c\u5247\u7a0e\u7387\u3068\u306e\u5dee\u984d\u76f8\u5f53\u5206\u3092\u63a7\u9664\uff08\u9084\u4ed8\uff09\u3059\u308b\u4ed5\u7d44\u307f\u3092\u8b1b\u3058\u308b\u3053\u3068\u3067\u3001\u6df7\u4e71\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u3066\u3044\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\u306f12\/18\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>11\u6708\uff15\u65e5\u3001\u81ea\u7531\u6c11\u4e3b\u515a\u3001\u7acb\u61b2\u6c11\u4e3b\u515a\u3001\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u3001\u56fd\u6c11\u6c11\u4e3b\u515a\u3001\u516c\u660e\u515a\u3001\u65e5\u672c\u5171\u7523\u515a\u306e\u4e0e\u91ce\u515a\uff16\u515a\u306f\u3001\uff18\u6708\u304b\u3089\u5354\u8b70\u3092\u7d9a\u3051\u3066\u3044\u305f\u30ac\u30bd\u30ea\u30f3\u7a0e\u53ca\u3073\u8efd\u6cb9\u5f15\u53d6\u7a0e\u306e\u66ab\u5b9a\u7a0e\u7387\u306e\u5ec3\u6b62\u306b\u3064\u3044\u3066\u5408\u610f\u306b\u81f3\u3063\u305f\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":[177,167,181,290],"tags":[504,716,2428,576],"backnumber":[2421],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 23:46:38","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270765"}],"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=270765"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270765\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270765"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270765"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}