{"id":270838,"date":"2025-12-04T10:15:30","date_gmt":"2025-12-04T01:15:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270838"},"modified":"2026-02-25T15:22:26","modified_gmt":"2026-02-25T06:22:26","slug":"international-article-328","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-328\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c59\u56de\u3011\u300c\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u300c\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u300d\u8a72\u5f53\u6027\u3068\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97\u306e\u7b97\u5b9a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #006400;\">\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009<\/span><\/strong><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u56fd\u969b\u7a0e\u52d9<span style=\"color: #333399;\">\uff31<\/span>\uff06<span style=\"color: #800000;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c59\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3051\u308b\u300c\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u300d\u8a72\u5f53\u6027\u3068\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97\u306e\u7b97\u5b9a\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u971e\u3000\u6674\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3014\uff31\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n\u79df\u7a0e\u6761\u7d04\u306b\u3044\u3046\u300c\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u300d\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u8005\u3092\u3044\u3046\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\uff21\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n\u79df\u7a0e\u6761\u7d04\u304c\u3001\u6e90\u6cc9\u5730\u56fd\u53c8\u306f\u6240\u5728\u5730\u56fd\u3068\u3001\u5c45\u4f4f\u5730\u56fd\u3068\u306e\u9593\u306e\u4e8c\u91cd\u8ab2\u7a0e\u53ca\u3073\u4e8c\u91cd\u5c45\u4f4f\u8005\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u3068\u3044\u3046\u8da3\u65e8\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u304a\u3044\u3066\u305d\u306e\u6240\u5f97\u306b\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u8005\u306f\u3001\u300c\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u5224\u65ad\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf\u3014\u89e3\u8aac\u3015\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7dcf\u5408\u4e3b\u7fa9\u304b\u3089\u5e30\u5c5e\u4e3b\u7fa9\u3078<\/strong><\/h4>\n<p>\uff2f\uff25\uff23\uff24\u30e2\u30c7\u30eb\u6761\u7d04\uff17\u6761\u300a\u4e8b\u696d\u5229\u5f97\u300b\u306f\u3001\u5e30\u5c5e\u4e3b\u7fa9\u3092\u539f\u5247\u3068\u3057\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u305d\u306e\u89e3\u91c8\u3084\u904b\u7528\u304c\u5404\u56fd\u3067\u7d71\u4e00\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u4e8c\u91cd\u8ab2\u7a0e\u30fb\u4e8c\u91cd\u975e\u8ab2\u7a0e\u3092\u52b9\u679c\u7684\u306b\u6392\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u63d0\u8d77\u304c\u306a\u3055\u308c\u3001\uff2f\uff25\uff23\uff24\u79df\u7a0e\u59d4\u54e1\u4f1a\u3067\u691c\u8a0e\u3092\u91cd\u306d\u305f\u7d50\u679c\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u5e30\u5c5e\u3059\u3079\u304d\u5229\u5f97\uff08\u4ee5\u4e0b\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u7b97\u5b9a\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u5b9a\u5f0f\u5316\u3057\u305f\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u65b0\uff17\u6761\uff08\u4ee5\u4e0b\u300c\u65b0\uff17\u6761\u300d\u3068\u3044\u3046\u3002\uff09\u304c2010\u5e74\u306b\u5c0e\u5165\u3055\u308c\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u679c\u305f\u3059\u6a5f\u80fd\u53ca\u3073\u4e8b\u5b9f\u95a2\u4fc2\u306b\u57fa\u3065\u3044\u3066\u3001\u5916\u90e8\u53d6\u5f15\u3001\u8cc7\u7523\u3001\u30ea\u30b9\u30af\u3001\u8cc7\u672c\u3092\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u5e30\u5c5e\u3055\u305b\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u672c\u5e97\u7b49\u3068\u306e\u5185\u90e8\u53d6\u5f15\u3092\u8a8d\u8b58\u3057\u3001<span style=\"color: #b22222;\">\u2462<\/span>\u305d\u306e\u5185\u90e8\u53d6\u5f15\u304c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3067\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97\u3092\u7b97\u5b9a\u3059\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\uff08Authorised OECD Approach<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3001 \u4ee5\u4e0b\u300c\uff21\uff2f\uff21\u300d\u3068\u3044\u3046\u3002\uff09\u304c\u63a1\u7528\u3055\u308c\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000 OECD\u627f\u8a8d\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u3082\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/9551815\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2014\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d672\uff5e673\u9801<\/span><\/p>\n<p>\u3053\u306e\u65b0\uff17\u6761\u306e\u5c0e\u5165\u306b\u3088\u3063\u3066\u3001\u5f93\u6765\u7dcf\u5408\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u3066\u3044\u305f\u308f\u304c\u56fd\u306e\u56fd\u5185\u6cd5\u3092\uff21\uff2f\uff21\u306b\u57fa\u3065\u304f\u5e30\u5c5e\u4e3b\u7fa9\u3078\u898b\u76f4\u3059\u6a5f\u904b\u304c\u9ad8\u307e\u308a\u3001\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u975e\u5c45\u4f4f\u8005\u30fb\u5916\u56fd\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u56fd\u5185\u6cd5\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u539f\u5247\u306b\u3064\u3044\u3066\u306f\u3001\u6211\u304c\u56fd\u304c\u7de0\u7d50\u3059\u308b\u591a\u304f\u306e\u79df\u7a0e\u6761\u7d04\u304c\u63a1\u7528\u3059\u308b\u5e30\u5c5e\u4e3b\u7fa9\u3078\u306e\u8ee2\u63db\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97\u306e\u8a8d\u8b58<\/strong><\/h4>\n<p>\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97\u306f\u3001\u5916\u56fd\u6cd5\u4eba\u304c\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u901a\u3058\u3066\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u6052\u4e45\u7684\u65bd\u8a2d\u304c\u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u304b\u3089\u72ec\u7acb\u3057\u3066\u4e8b\u696d\u3092\u884c\u3046\u4e8b\u696d\u8005\u3067\u3042\u308b\u3068\u3057\u305f\u306a\u3089\u3070\u3001\u5f53\u8a72\u6052\u4e45\u7684\u65bd\u8a2d\u304c\u679c\u305f\u3059\u6a5f\u80fd<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3001\u5f53\u8a72\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u304a\u3044\u3066\u4f7f\u7528\u3059\u308b\u8cc7\u7523<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3001\u5f53\u8a72\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u306e\u672c\u5e97\u7b49\u3068\u306e\u9593\u306e\u5185\u90e8\u53d6\u5f15\u305d\u306e\u4ed6\u306e\u72b6\u6cc1<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span>\u3092\u52d8\u6848\u3057\u3066\u3001\u5f53\u8a72\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u5e30\u305b\u3089\u308c\u308b\u3079\u304d\u6240\u5f97\u3068\u3055\u308c\u308b\uff08\u6cd5\u6cd5138\u2460\u4e00\uff09\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u304c\u679c\u305f\u3059\u6a5f\u80fd\u300d\u306b\u306f\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u304c\u679c\u305f\u3059\u30ea\u30b9\u30af\u306e\u5f15\u53d7\u3051\u53c8\u306f\u30ea\u30b9\u30af\u306e\u7ba1\u7406\u306b\u95a2\u3059\u308b\u4eba\u7684\u6a5f\u80fd\u3001\u8cc7\u7523\u306e\u5e30\u5c5e\u306b\u4fc2\u308b\u4eba\u7684\u6a5f\u80fd\u3001\u7814\u7a76\u958b\u767a\u306b\u4fc2\u308b\u4eba\u7684\u6a5f\u80fd\u3001\u88fd\u9020\u306b\u4fc2\u308b\u4eba\u7684\u6a5f\u80fd\u3001\u8ca9\u58f2\u306b\u4fc2\u308b\u4eba\u7684\u6a5f\u80fd\u3001\u5f79\u52d9\u63d0\u4f9b\u306b\u4fc2\u308b\u4eba\u7684\u6a5f\u80fd\u7b49\u304c\u542b\u307e\u308c\u308b\u3002\u307e\u305f\u3001\u3053\u3053\u3067\u3044\u3046\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u304c\u679c\u305f\u3059\u30ea\u30b9\u30af\u306e\u5f15\u53d7\u3051\u53c8\u306f\u30ea\u30b9\u30af\u306e\u7ba1\u7406\u306b\u95a2\u3059\u308b\u4eba\u7684\u6a5f\u80fd\u300d\u3068\u306f\u3001\u5f53\u8a72\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u901a\u3058\u3066\u884c\u3046\u4e8b\u696d\u306b\u5f93\u4e8b\u3059\u308b\u8005\u304c\u884c\u3046\u30ea\u30b9\u30af\u306e\u5f15\u53d7\u3051\u53c8\u306f\u30ea\u30b9\u30af\u306e\u7ba1\u7406\u306b\u95a2\u3059\u308b\u7a4d\u6975\u7684\u306a\u610f\u601d\u6c7a\u5b9a\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u6d3b\u52d5\u3092\u3044\u3046\uff08\u6cd5\u57fa\u901a20\uff0d\uff12\uff0d\uff13\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u304a\u3044\u3066\u4f7f\u7528\u3059\u308b\u8cc7\u7523\u300d\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u905420\uff0d\uff15\uff0d21\u300a\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u5e30\u305b\u3089\u308c\u308b\u8cc7\u7523\u306e\u610f\u7fa9\u300b\u306e\u5224\u5b9a\u306b\u3088\u308a\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u5e30\u305b\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u8cc7\u7523\u306e\u307b\u304b\u3001\u4f8b\u3048\u3070\u3001\u8cc3\u501f\u3092\u3057\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\uff08\u6cd5\u4ee413\u67618\u53f7\u30a4\u304b\u3089\u30ca\u307e\u3067\u300a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7bc4\u56f2\u300b\u306b\u63b2\u3052\u308b\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u9664\u304f\u3002\uff09\u3001\u4f7f\u7528\u8a31\u8afe\u3092\u53d7\u3051\u305f\u7121\u5f62\u8cc7\u7523\uff08\u63aa\u7f6e\u6cd5\u7b2c66\u6761\u306e4\u306e3\u7b2c5\u9805\u7b2c2\u53f7\u300a\u5916\u56fd\u6cd5\u4eba\u306e\u5185\u90e8\u53d6\u5f15\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u7279\u4f8b\u300b\u306b\u898f\u5b9a\u3059\u308b\u7121\u5f62\u8cc7\u7523\u306e\u3046\u3061\u91cd\u8981\u306a\u4fa1\u5024\u306e\u3042\u308b\u3082\u306e\u3092\u3044\u3046\u3002\uff09\u7b49\u3067\u5f53\u8a72\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u304a\u3044\u3066\u4f7f\u7528\u3059\u308b\u3082\u306e\u304c\u542b\u307e\u308c\u308b\u3002\u307e\u305f\u3001\u3053\u3053\u3067\u3044\u3046\u300c\u8cc3\u501f\u300d\u53ca\u3073\u300c\u4f7f\u7528\u8a31\u8afe\u300d\u306b\u306f\u3001\u8cc3\u501f\u53ca\u3073\u4f7f\u7528\u8a31\u8afe\u306b\u76f8\u5f53\u3059\u308b\u5185\u90e8\u53d6\u5f15\u304c\u542b\u307e\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/20a\/20_02_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a20\uff0d\uff12\uff0d\uff14<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span>\u3000\u300c\u305d\u306e\u4ed6\u306e\u72b6\u6cc1\u300d\u306b\u306f\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u5e30\u305b\u3089\u308c\u308b\u30ea\u30b9\u30af\u53ca\u3073\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u5e30\u305b\u3089\u308c\u308b\u5916\u90e8\u53d6\u5f15\u304c\u542b\u307e\u308c\u308b\u3002\u3053\u3053\u3067\u3044\u3046\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u30ea\u30b9\u30af\u3068\u306f\u3001\u70ba\u66ff\u76f8\u5834\u306e\u5909\u52d5\u3001\u5e02\u5834\u91d1\u5229\u306e\u5909\u52d5\u3001\u7d4c\u6e08\u4e8b\u60c5\u306e\u5909\u5316\u305d\u306e\u4ed6\u306e\u8981\u56e0\u306b\u3088\u308b\u5229\u76ca\u53c8\u306f\u640d\u5931\u306e\u5897\u52a0\u53c8\u306f\u6e1b\u5c11\u306e\u751f\u305a\u308b\u304a\u305d\u308c\u3092\u3044\u3044\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u30ea\u30b9\u30af\u306e\u5f15\u53d7\u3051\u53c8\u306f\u30ea\u30b9\u30af\u306e\u7ba1\u7406\u306b\u95a2\u3059\u308b\u4eba\u7684\u6a5f\u80fd\u3092\u6052\u4e45\u7684\u65bd\u8a2d\u304c\u679c\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u30ea\u30b9\u30af\u306f\u5f53\u8a72\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u5e30\u305b\u3089\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/20a\/20_02_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a20\uff0d\uff12\uff0d\uff11<\/a>\uff09\u3002<\/span><\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u53ca\u3073\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97\u306e\u610f\u7fa9\u306b\u3064\u304d\u4e89\u308f\u308c\u305f\u4e8b\u4f8b\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u88c1\u5224\u4f8b<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px solid #D3D3D3; background-color: #f5f5f5; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 3px; text-align: center;\"><strong>\u300a\u6771\u4eac\u5730\u88c1\u4ee4\u548c\uff15\u5e74\uff15\u670830\u65e5\u5224\u6c7a\uff08\u4ee4\u548c\uff13\u5e74\uff08\u884c\u30a6\uff09\u7b2c334\u53f7\uff08\u7b2c\uff11\u4e8b\u4ef6\uff09\u3001\u4ee4\u548c\uff14\u5e74\uff08\u884c\u30a6\uff09\u7b2c378\u53f7\uff08\u7b2c\uff12\u4e8b\u4ef6\uff09\u300b\u3008\u68c4\u5374\u30fb\u78ba\u5b9a\u3009<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000TAINS\u30b3\u30fc\u30c9\uff1aZ273-13855<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u672c\u4ef6\u306f\u3001\uff35\uff21\uff25\u306e\u9996\u9577\u56fd\u306e\u4e00\u3064\u3067\u3042\u308b\u30c9\u30d0\u30a4\u306b\u672c\u5e97\u3092\u7f6e\u304fLLC\u3067\u3042\u308b\u539f\u544a\uff38\u304c\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\uff39\u304b\u3089\u3001\uff38\u306f\u3001\u65e5\u30fb\uff35\uff21\uff25\u79df\u7a0e\u6761\u7d04\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6\u6761\u7d04\u300d\u3068\u3044\u3046\u3002\uff09\uff14\u6761\uff11\u306e\u300c\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u300d\u306b\u306f\u8a72\u5f53\u305b\u305a\u3001\uff38\u306b\u3088\u308b\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u6240\u5f97\u53ca\u3073\u5f79\u52d9\u63d0\u4f9b\u306b\u4fc2\u308b\u6240\u5f97\u306f\u3001\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\uff08\u6cd5\u6cd5138\u2460\uff09\u306b\u5f53\u305f\u308b\u3068\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u7b49\u306e\u5404\u6c7a\u5b9a\u51e6\u5206\u53ca\u3073\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u5404\u8ce6\u8ab2\u6c7a\u5b9a\u51e6\u5206\u3092\u53d7\u3051\u305f\u306e\u306b\u5bfe\u3057\u3001\uff38\u306f\u30c9\u30d0\u30a4\u306e\u300c\u5c45\u4f4f\u8005\u300d\u3067\u3042\u3063\u3066\u672c\u4ef6\u6761\u7d04\u304c\u9069\u7528\u3055\u308c\u308b\u306a\u3069\u3068\u3057\u3066\u3001\u5404\u51e6\u5206\u306e\u5168\u90e8\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u308b\u4e8b\u6848\u3067\u3042\u308b\u3002<\/p>\n<p>\u30c9\u30d0\u30a4\u3092\u672c\u5e97\u6240\u5728\u5730\u3068\u3059\u308b\uff38\u306f\u3001\u5e73\u621020\u5e74\uff12\u6708\u3001\u6211\u304c\u56fd\u306b\u55b6\u696d\u6240\u3092\u8a2d\u7f6e\u3057\u4ee3\u8868\u8005\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6\u4ee3\u8868\u8005\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u5b9a\u3081\u3001\u652f\u5e97\u767b\u8a18\u3092\u884c\u3063\u305f\u4e0a\u3067\u3001\u5e73\u621024\u5e74\uff11\u6708\u9803\u3001\u6771\u4eac\u90fd\u8c4a\u5cf6\u533a\u3067\u4e8b\u52d9\u6240\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6\u6d3b\u52d5\u62e0\u70b9\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u8cc3\u501f\u3057\u305f\u3002\uff38\u306f\u3001\u5e73\u621027\u5e7412\u6708\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5e73\u621030\u5e74\u4e8b\u696d\u5e74\u5ea6\u306b\u308f\u305f\u308a\u3001\u65e5\u672c\u306e\u95a2\u9023\u4f1a\u793e\u306e\u682a\u5f0f\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6\u5404\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u8b72\u6e21\u3084\u3053\u308c\u306b\u4ed8\u968f\u3059\u308b\u5f79\u52d9\u63d0\u4f9b\u3001\u9867\u5ba2\u306b\u5bfe\u3059\u308b\u8cc7\u91d1\u79fb\u52d5\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u884c\u3063\u305f\u304c\u3001\u3053\u308c\u3089\u306b\u4fc2\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u6cd5\u4eba\u7a0e\u7b49\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u4e0a\u8a18\u5404\u51e6\u5206\u3092\u53d7\u3051\u305f\u3002<\/p>\n<p>\u672c\u4ef6\u5f53\u6642\u3001\u9023\u90a6\u56fd\u5bb6\u3067\u3042\u308b\uff35\uff21\uff25\u306b\u304a\u3044\u3066\u306f\u3001\u6cd5\u4eba\uff08\uff2c\uff2c\uff23\u3092\u542b\u3080\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u306b\u5bfe\u3059\u308b\u9023\u90a6\u30ec\u30d9\u30eb\u306e\u8ab2\u7a0e\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u5404\u9996\u9577\u56fd\u304c\u72ec\u81ea\u306e\u8ab2\u7a0e\u5236\u5ea6\u3092\u6709\u3057\u3066\u3044\u305f\u3002\u307e\u305f\u3001\u30c9\u30d0\u30a4\u3067\u306f\u3001\u5168\u3066\u306e\u8ab2\u7a0e\u5bfe\u8c61\u8005\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6240\u5b9a\u306e\u7a0e\u7387\u306b\u3088\u308b\u6240\u5f97\u7a0e\u3092\u8ab2\u3059\u65e8\u898f\u5b9a\u3057\u3066\u3044\u305f\uff08\u30c9\u30d0\u30a4\u6240\u5f97\u7a0e\u547d\u4ee4\uff09\u304c\u3001\u5b9f\u969b\u306b\u79df\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u306e\u306f\u3001\u77f3\u6cb9\u4f1a\u793e\u3001\u30ac\u30b9\u4f1a\u793e\u3001\u77f3\u6cb9\u5316\u5b66\u4f1a\u793e\u53c8\u306f\u5916\u56fd\u9280\u884c\u306e\u652f\u5e97\u7b49\u306b\u9650\u3089\u308c\u3066\u304a\u308a\u3001\uff38\u306f\u3001\uff35\uff21\uff25\u53ca\u3073\u30c9\u30d0\u30a4\u306b\u304a\u3044\u3066\u79df\u7a0e\u3092\u8ab2\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<h4 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style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u4e89\u70b9\uff12\u306b\u3064\u3044\u3066<\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u27a4 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/20a\/20_02_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a20\uff0d\uff12\uff0d\uff11\u3001\u540c20\uff0d\uff12\uff0d\uff13\uff5e\uff14<\/a>\u3092\u6307\u3059\u3002\u4e0a\u8a18<strong>\uff11<\/strong>\uff08\uff12\uff09\u53c2\u7167\u3002\uff09\u306e\u5b9a\u3081\u306f\u3001\u5e73\u621030\u5e74\u6539\u6b63\u524d\u6cd5\u4eba\u7a0e\u6cd5138\u6761\uff11\u9805\uff11\u53f7\u306e\u8da3\u65e8\u306b\u6cbf\u3046\u5408\u7406\u7684\u306a\u3082\u306e\u3068\u3044\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u27a4 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0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u672c\u4ef6\u6d3b\u52d5\u62e0\u70b9\u306b\u304a\u3044\u3066\u3001\u4e59\u53ca\u3073\u4e19\uff08\u7b46\u8005\u6ce8\uff1a\u672c\u4ef6\u6d3b\u52d5\u62e0\u70b9\u5185\u3067\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u305f\u8005\u3092\u3044\u3046\u3002\uff09\u306f\u3001\u672c\u4ef6\u4ee3\u8868\u8005\u306e\u6307\u793a\u3092\u53d7\u3051\u3066\u672c\u4ef6\u5404\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u4ee3\u884c\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u305f\u307b\u304b\u3001\u672c\u4ef6\u4ee3\u8868\u8005\u3068\u4e59\u306f\u3001\u9867\u5ba2\u304c\u672c\u4ef6\u6d3b\u52d5\u62e0\u70b9\u306b\u6301\u53c2\u3057\u305f\u672c\u4ef6\u5404\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u53d6\u5f97\u4ee3\u91d1\u3084\u672c\u4ef6\u5404\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u7d4c\u8cbb\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u306e\u53d7\u6e21\u3057\u306b\u3064\u3044\u3066\u3001\u76f4\u63a5\u53c8\u306f\u672c\u4ef6\u6d3b\u52d5\u62e0\u70b9\u306b\u7f6e\u304b\u308c\u305f\u91d1\u5eab\u3092\u4ecb\u3057\u3066\u884c\u3046\u306a\u3069\u3057\u3066\u3044\u305f\u306e\u3067\u3042\u3063\u3066\u3001\u304b\u304b\u308b\u4e8b\u5b9f\u306b\u3088\u308c\u3070\u3001\u672c\u4ef6\u6d3b\u52d5\u62e0\u70b9\u304c\u8ca9\u58f2\u306b\u4fc2\u308b\u4eba\u7684\u6a5f\u80fd\u3092\u6709\u3057\u3066\u3044\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u3002<\/li>\n<li>\u672c\u4ef6\u6d3b\u52d5\u62e0\u70b9\u306b\u4fc2\u308b\u5c45\u5ba4\u53ca\u3073\u672c\u4ef6\u6d3b\u52d5\u62e0\u70b9\u306b\u304a\u3044\u3066\u4e59\u53ca\u3073\u4e19\u3089\u304c\u4f7f\u7528\u3057\u3066\u3044\u305f\u5404\u7a2e\u4e8b\u52d9\u6a5f\u5668\u306f\u672c\u4ef6\u5404\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u3092\u884c\u3046\u305f\u3081\u306e\u8cc7\u7523\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3002<\/li>\n<li>\u30c9\u30d0\u30a4\u672c\u5e97\u306b\u5bfe\u3057\u3001\u672c\u4ef6\u5404\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u500b\u5225\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u8a31\u53ef\u3092\u6c42\u3081\u305f\u308a\u3001\u5831\u544a\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u306a\u304b\u3063\u305f\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001\u30c9\u30d0\u30a4\u672c\u5e97\u306f\u3001\u672c\u4ef6\u5404\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u95a2\u3057\u7a4d\u6975\u7684\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3063\u3066\u3044\u305f\u3068\u306f\u3044\u3048\u305a\u3001\u672c\u4ef6\u5404\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u5229\u76ca\u5909\u52d5\u30ea\u30b9\u30af\u306f\u3001\u672c\u4ef6\u6d3b\u52d5\u62e0\u70b9\u304c\u8ca0\u3063\u3066\u3044\u305f\u3068\u3044\u3048\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u691c\u8a0e<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u672c\u5224\u6c7a\u306e\u610f\u7fa9<\/h4>\n<p>\u672c\u5224\u6c7a\u306e\u610f\u7fa9\u306f\u3001\u672c\u4ef6\u6761\u7d04\u306b\u3044\u3046\u300c\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u300d\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u3001\u30e2\u30c7\u30eb\u6761\u7d04\uff14\u6761\uff11\u3068\u540c\u8da3\u65e8\u3068\u89e3\u3057\u305f\u4e0a\u3067\u3001\u300c\u4f4f\u6240\u3001\u5c45\u6240\u3001\u4e8b\u696d\u306e\u7ba1\u7406\u306e\u5834\u6240\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u57fa\u6e96\u306b\u3088\u308a\u5f53\u8a72\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u308b\u8005\u300d\u304c\u305d\u308c\u306b\u5f53\u305f\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u70b9\u306b\u3042\u308b\u3002\u305d\u3082\u305d\u3082\u3001\u79df\u7a0e\u6761\u7d04\u306f\u6e90\u6cc9\u5730\u56fd\u53c8\u306f\u6240\u5728\u5730\u56fd\u3068\u3001\u5c45\u4f4f\u5730\u56fd\u3068\u306e\u9593\u306e\u4e8c\u91cd\u8ab2\u7a0e\u53ca\u3073\u4e8c\u91cd\u5c45\u4f4f\u8005\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u5b9f\u969b\u306b\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u304b\u5426\u304b\u306f\u91cd\u8981\u306a\u5224\u65ad\u8981\u7d20\u3068\u306a\u308a\u5f97\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u672c\u5224\u6c7a\u306e\u5c04\u7a0b<\/h4>\n<p>\uff35\uff21\uff25\u3067\u306f\u30012023\u5e74\uff16\u6708\uff11\u65e5\u4ee5\u964d\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\uff35\uff21\uff25\u3067\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u53ca\u3073\uff35\uff21\uff25\u5916\u3067\u8a2d\u7acb\u3055\u308c\uff35\uff21\uff25\u3067\u7ba1\u7406\u652f\u914d\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3001\u9023\u90a6\u6cd5\u4eba\u7a0e\u304c\u5c0e\u5165\u3055\u308c\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u305f\u3081\u3001\u672c\u5224\u6c7a\u306f\u3042\u304f\u307e\u3067\u4e8b\u4f8b\u5224\u6c7a\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u79df\u7a0e\u6761\u7d04\u306e\u89e3\u91c8\u306b\u5f53\u305f\u308a\u30e2\u30c7\u30eb\u6761\u7d04\u30b3\u30e1\u30f3\u30bf\u30ea\u30fc\u304c\u300c\u89e3\u91c8\u306e\u88dc\u8db3\u7684\u306a\u624b\u6bb5\u300d\u3068\u3057\u3066\u53c2\u7167\u3055\u308c\u308b\u3079\u304d\u8cc7\u6599\u3067\u3042\u308b\u3053\u3068<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3001\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97\u306e\u89e3\u91c8\u306b\u304a\u3044\u3066\u3001\u4e00\u9023\u306e\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff08\u4e0a\u8a18<strong>\uff11<\/strong>\uff08\uff12\uff09\u53c2\u7167\uff09\u306b\u6e96\u62e0\u3059\u3079\u304d\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u70b9<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3067\u6709\u7528\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000 EY\u300cWorldwide Corporate Tax Guide 2024\u300d1917\uff5e1918\u9801<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3000\u30b0\u30e9\u30af\u30bd\u4e8b\u4ef6\u6700\u9ad8\u88c1\u5e73\u621021\u5e7410\u670829\u65e5\u5224\u6c7a\u3002\u672c\u9023\u8f09<a title=\"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c12\u56de\u3011\u300c\u56fd\u5185\u306bPE\u304c\u306a\u3044\u5834\u5408\u306b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u3088\u308a\u6761\u7d04\u76f8\u624b\u56fd\u3067\u751f\u3058\u305f\u6240\u5f97\u306b\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u306f\u3001\u4e8c\u56fd\u9593\u306e\u79df\u7a0e\u6761\u7d04\u306b\u62b5\u89e6\u3059\u308b\u304b\u5426\u304b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-157\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c12\u56de\u3011<\/a>\u53c2\u7167\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3000\u897f\u4e2d\u9593\u6d69\u300c\u9023\u90a6\u6cd5\u4eba\u7a0e\u5c0e\u5165\u524d\u306eUAE\u306e\u30c9\u30d0\u30a4\u306b\u672c\u5e97\u3092\u7f6e\u3044\u3066\u3044\u305fLLC\u306b\u3064\u304d\u3001\u65e5\u30fbUAE\u79df\u7a0e\u6761\u7d04\u306e\u300e\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u300f\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3057\u3066\u540c\u6761\u7d04\u306e\u7279\u5178\u306e\u4eab\u53d7\u3092\u8a8d\u3081\u306a\u304b\u3063\u305f\u4e8b\u4f8b\u300d\uff08\u7a0e\u7d4c\u901a\u4fe1\u30012024\u5e7411\u6708\uff09130\u9801\u306f\u3001\u300c\u672c\u88c1\u5224\u4f8b\u3067\u306f\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u5229\u76ca\u5909\u52d5\u3092\u30ea\u30b9\u30af\u3068\u307f\u306a\u3057\u3001\u305d\u306e\u30ea\u30b9\u30af\u306b\u3064\u304d\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3063\u3066\u3044\u308b\u62e0\u70b9\u306b\u8ca0\u308f\u305b\u3066\u3044\u308b\u3053\u3068\u3001\u672c\u5e97\u306b\u5b9f\u4f53\u304c\u3042\u308a\u5831\u544a\u3092\u5b9a\u671f\u7684\u306b\u884c\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u305d\u308c\u304c\u4e8b\u696d\u5168\u822c\u306e\u5831\u544a\u3067\u3042\u3063\u3066\u3001\u500b\u5225\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u8a31\u53ef\u3092\u6c42\u3081\u308b\u3053\u3068\u7b49\u304c\u306a\u3051\u308c\u3070\u3001\u610f\u601d\u6c7a\u5b9a\u306fPE\u5074\u306b\u3042\u308b\u3068\u3055\u308c\u308b\u3053\u3068\u306a\u3069\u3001\u300e\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u5e30\u305b\u3089\u308c\u308b\u3079\u304d\u6240\u5f97\u300f\u306e\u7bc4\u56f2\u3092\u8003\u3048\u308b\u4e0a\u3067\u3001\u5b9f\u52d9\u4e0a\u53c2\u8003\u3068\u306a\u308b\u5224\u793a\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/span><\/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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd523\u2462\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd523\u6761\uff13\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6b21\u56de\u306f1\/8\u306b\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>\u79df\u7a0e\u6761\u7d04\u306b\u3044\u3046\u300c\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u5c45\u4f4f\u8005\u300d\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u8005\u3092\u3044\u3046\u306e\u3067\u3057\u3087\u3046\u304b\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":[216,177,167,181,290],"tags":[355,557,354,542],"backnumber":[2423],"series":[772],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-26 09:58:59","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270838"}],"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=270838"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270838\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270838"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270838"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}