{"id":270956,"date":"2026-01-29T10:16:41","date_gmt":"2026-01-29T01:16:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270956"},"modified":"2026-02-12T10:32:50","modified_gmt":"2026-02-12T01:32:50","slug":"tax-article-650","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-650\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c85\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u6697\u53f7\u8cc7\u7523<span style=\"font-size: 18px;\">\uff08\u30c8\u30fc\u30af\u30f3\uff09<\/span><\/span>\u30fb<span style=\"color: #b22222;\">NFT<\/span><span style=\"font-size: 18px;\">\u3092\u3081\u3050\u308b<\/span>\u7a0e\u52d9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c85\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u6d0b\u5927\u5b66\u6cd5\u5b66\u90e8\u6559\u6388<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c84\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-648\/\" rel=\"\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c86\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-652\/\" rel=\"\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u30af\u3000CARF\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a9\u30ec\u30c3\u30c8\u30a2\u30c9\u30ec\u30b9\u306e\u60c5\u5831<\/h4>\n<p>CARF\u306b\u304a\u3051\u308b\u60c5\u5831\u4ea4\u63db\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u52d9\u60c5\u5831\u306b\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u6b8b\u9ad8\u60c5\u5831\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u5229\u7528\u8005\u3084\u4e8b\u696d\u4f53\u306b\u4fc2\u308b\u5b9f\u8cea\u7684\u652f\u914d\u8005\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u30fb\u6240\u5728\u5730\u3001\u5c45\u4f4f\u5730\u56fd\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u751f\u5e74\u6708\u65e5\u3001\u51fa\u751f\u5730<\/span>\u306e\u307b\u304b\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u5831\u544a\u5bfe\u8c61\u3068\u306a\u308b\u6697\u53f7\u8cc7\u7523\u306e\u7a2e\u985e\u3001\u6cd5\u5b9a\u901a\u8ca8\u306b\u3088\u308b\u8cfc\u5165\u3084\u58f2\u5374\u3001\u6697\u53f7\u8cc7\u7523\u306e\u4ea4\u63db\u3001\u53d7\u9818\u53ca\u3073\u79fb\u8ee2\u306b\u4fc2\u308b\u6697\u53f7\u8cc7\u7523\u306e\u540d\u79f0\u3001\u7dcf\u984d\u3001\u7dcf\u6570\u91cf\u3001\u4ef6\u6570<\/span>\u306a\u3069\u304c\u542b\u307e\u308c\u308b\uff08\u672c\u9023\u8f09<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c73\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-620\/\" target=\"_blank\" rel=\"noopener\">\u7b2c73\u56de<\/a>\u306e<strong>29\uff08\uff11\uff09<\/strong>\u53c2\u7167\uff09\u3002<!--more--><\/p>\n<p>\u3053\u306e\u3088\u3046\u306bCARF\u3067\u306f\u3001\u53d6\u5f15\u4ef6\u6570\u3084\u7dcf\u6570\u91cf\u306a\u3069\u4e00\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u96c6\u8a08\u30c7\u30fc\u30bf\u3082\u542b\u3081\u3066\u5831\u544a\u5bfe\u8c61\u3068\u3057\u3066\u304a\u308a\u3001\u5b9a\u91cf\u7684\u628a\u63e1\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u5bfe\u8c61\u53d6\u5f15\u30fb\u53d6\u5f15\u984d\u306e\u691c\u51fa\u3092\u53ef\u80fd\u3068\u3059\u308b\u8a2d\u8a08\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ed6\u65b9\u3001CARF\u3067\u306f\u3001\u5358\u7d14\u306a\u58f2\u8cb7\u53d6\u5f15\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u6697\u53f7\u8cc7\u7523\u306e\u79fb\u8ee2\u3084\u53d6\u5f97\u3092\u4f34\u3046\u69d8\u3005\u306a\u7d4c\u6e08\u6d3b\u52d5\u306b\u3064\u3044\u3066\u3082\u3001RCASP\u306b\u3088\u308b\u628a\u63e1\u304c\u53ef\u80fd\u3067\u3042\u308b\u9650\u308a\u3001\u305d\u306e\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u3001\u53d6\u5f15\u30bf\u30a4\u30d7\u3068\u3057\u3066\u5206\u985e\u3055\u308c\u3001\u5831\u544a\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u53d6\u5f15\u30bf\u30a4\u30d7\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u542b\u307e\u308c\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<ul>\n<li>\u30a8\u30a2\u30c9\u30ed\u30c3\u30d7\uff08\u6697\u53f7\u8cc7\u7523\u3092\u7121\u511f\u3067\u914d\u5e03\u3059\u308b\u884c\u70ba\uff09<\/li>\n<li>\u30b9\u30c6\u30fc\u30ad\u30f3\u30b0\uff08\u6697\u53f7\u8cc7\u7523\u3092\u9810\u3051\u3066\u3001\u53d6\u5f15\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a3c\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306b\u53c2\u52a0\u3057\u3001\u5831\u916c\u3092\u5f97\u308b\u884c\u70ba\uff09<\/li>\n<li>\u30ec\u30f3\u30c7\u30a3\u30f3\u30b0\uff08\u4ed6\u8005\u306b\u6697\u53f7\u8cc7\u7523\u3092\u8cb8\u3057\u51fa\u3057\u3001\u305d\u306e\u898b\u8fd4\u308a\u306b\u5229\u606f\u3092\u5f97\u308b\u884c\u70ba\uff09<\/li>\n<\/ul>\n<\/div>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u25b7<\/span>\u30b9\u30c6\u30fc\u30ad\u30f3\u30b0<\/strong><\/p>\n<p>\u30b9\u30c6\u30fc\u30ad\u30f3\u30b0\u3068\u3044\u3046\u7528\u8a9e\u306f\u3001\u7279\u5b9a\u306e\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3084\u6697\u53f7\u8cc7\u7523\u7b49\u306e\u30b7\u30b9\u30c6\u30e0\u304c\u5206\u6563\u578b\u306e\u5408\u610f\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u7528\u3044\u308bPOS\uff08Proof of Stake\uff09\u3068\u3044\u3046\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u30e1\u30ab\u30cb\u30ba\u30e0\u306b\u7531\u6765\u3059\u308b\u3002<\/p>\n<p>POS\u3067\u306f\u3001\u30d0\u30ea\u30c7\u30fc\u30bf\u306f\u30b7\u30b9\u30c6\u30e0\u5185\u306e\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u306b\u8cc7\u672c\u3084\u4fa1\u5024\u3092\u79fb\u8ee2\u53c8\u306f\u30b9\u30c6\u30fc\u30af\uff08\u4e00\u7a2e\u306e\u9810\u5165\u308c\uff09\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u30b9\u30c6\u30fc\u30af\u3055\u308c\u305f\u4fa1\u5024\u306f\u3001\u62c5\u4fdd\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u5168\u4f53\u7684\u306a\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u30e1\u30ab\u30cb\u30ba\u30e0\u3084\u30b7\u30b9\u30c6\u30e0\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306b\u3068\u3063\u3066\u30de\u30a4\u30ca\u30b9\u3068\u307f\u306a\u3055\u308c\u308b\u3088\u3046\u306a\u4e8b\u524d\u306b\u5408\u610f\u3055\u308c\u305f\u7279\u5b9a\u306e\u884c\u52d5\uff08\u4e0d\u8aa0\u5b9f\u306a\u53c8\u306f\u6020\u6162\u3068\u3044\u3048\u308b\u3088\u3046\u306a\u884c\u52d5\uff09\u3092\u30d0\u30ea\u30c7\u30fc\u30bf\u304c\u3068\u3063\u305f\u5834\u5408\u306b\u305d\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u304c\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u6ca1\u53ce\u3055\u308c\u308b\u3002<\/p>\n<p>\u30d0\u30ea\u30c7\u30fc\u30bf\u306f\u3001\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u4e0a\u3067\u30d6\u30ed\u30fc\u30c9\u30ad\u30e3\u30b9\u30c8\u3055\u308c\u305f\u65b0\u3057\u3044\u30d6\u30ed\u30c3\u30af\u306e\u6709\u52b9\u6027\u3092\u691c\u8a3c\u3057\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u65b0\u3057\u3044\u30d6\u30ed\u30c3\u30af\u3092\u751f\u6210\u3057\u3001\u305d\u308c\u3092\u30d6\u30ed\u30fc\u30c9\u30ad\u30e3\u30b9\u30c8\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3046\u3002<\/p>\n<p>\u30d0\u30ea\u30c7\u30fc\u30bf\u306f\u3001\u30d6\u30ed\u30c3\u30af\u306e\u63d0\u6848\u3084\u691c\u8a3c\u306a\u3069\u306e\u30d7\u30ed\u30bb\u30b9\u53ca\u3073\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u3078\u306e\u8ca2\u732e\u306b\u5bfe\u3057\u3066\u5831\u916c\uff08\u591a\u304f\u306e\u5834\u5408\u3001\u65b0\u3057\u3044\u6697\u53f7\u8cc7\u7523\u7b49\uff09\u3092\u53d7\u3051\u53d6\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6700\u8fd1\u3067\u306f\u3001\u30b9\u30c6\u30fc\u30ad\u30f3\u30b0\u3068\u3044\u3046\u7528\u8a9e\u304c\u5e02\u5834\u53c2\u52a0\u8005\u306b\u3088\u3063\u3066\u3001\u3088\u308a\u5e83\u7fa9\u3067\u66d6\u6627\u306a\u610f\u5473\u3067\u4f7f\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u30b9\u30c6\u30fc\u30af\u3057\u305f\u53c2\u52a0\u8005\u304c\u7a4d\u6975\u7684\u306a\u8ca2\u732e\u3092\u4e00\u5207\u884c\u308f\u306a\u3044\u5834\u5408\u3084\u3001\u30b9\u30c6\u30fc\u30af\u3055\u308c\u305f\u8cc7\u672c\u3084\u4fa1\u5024\u304c\u30ea\u30b9\u30af\u306b\u3055\u3089\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u5358\u306b\u5831\u916c\u3068\u5f15\u304d\u63db\u3048\u306b\u4e00\u5b9a\u306e\u8cc7\u672c\u3084\u4fa1\u5024\u3092\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u306b\u79fb\u8ee2\u53c8\u306f\u30ed\u30c3\u30af\u3059\u308b\u3053\u3068\u3092\u6307\u3059\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000UK LAW COMMISSION, <a href=\"https:\/\/ethereum.org\/en\/developers\/docs\/blocks\/.\" target=\"_blank\" rel=\"noopener\">DIGITAL ASSETS: FINAL REPORT xv\uff082022\uff09; ETHEREUM.ORG, Blocks\uff08last updated November 28, 2025\uff09<\/a>\u53c2\u7167\u3002<\/span><\/p>\n<p>\u3053\u3046\u3057\u305f\u53d6\u5f15\u306f\u3001\u5f93\u6765\u306e\u91d1\u878d\u8cc7\u7523\u3068\u306f\u7570\u306a\u308b\u5831\u916c\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u4f34\u3046\u305f\u3081\u3001\u305d\u306e\u7d4c\u6e08\u7684\u4fa1\u5024\u3084\u53d6\u5f97\u539f\u56e0\u306e\u7279\u5b9a\u304c\u3001\u5b9f\u52d9\u4e0a\u306e\u8ab2\u984c\u3068\u306a\u308a\u3046\u308b\u3002<\/p>\n<p>CARF\u306b\u304a\u3044\u3066\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u53d6\u5f15\u306e\u6b63\u78ba\u306a\u5185\u5bb9\u307e\u3067\u3092\u628a\u63e1\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001RCASP\u304c\u8a8d\u8b58\u3057\u3066\u3044\u308b\u53d6\u5f15\u30bf\u30a4\u30d7\u306b\u5f93\u3063\u3066\u5831\u544a\u60c5\u5831\u3092\u6574\u7406\u3059\u308b<\/span>\u3053\u3068\u306b\u4e3b\u773c\u304c\u7f6e\u304b\u308c\u3066\u3044\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001RCASP\u306e\u53d6\u5f15\u5206\u985e\u80fd\u529b\u3084\u53d6\u5f15\u5185\u5bb9\u306e\u30e9\u30d9\u30eb\u4ed8\u3051\u306e\u7cbe\u5ea6\u304c\u3001\u5831\u544a\u5236\u5ea6\u5168\u4f53\u306e\u6b63\u78ba\u6027\u3068\u5b9f\u52b9\u6027\u306b\u76f4\u7d50\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u4eca\u5f8c\u306fRCASP\u306b\u5bfe\u3059\u308b\u660e\u78ba\u306a\u5206\u985e\u57fa\u6e96\u306e\u63d0\u4f9b\u3084\u76e3\u67fb\u53ef\u80fd\u6027\u306e\u78ba\u4fdd\u304c\u8ad6\u70b9\u306b\u4e0a\u304c\u3063\u3066\u304f\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001CARF\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u5916\u90e8\u306e\u30a6\u30a9\u30ec\u30c3\u30c8\u30a2\u30c9\u30ec\u30b9\u306b\u6697\u53f7\u8cc7\u7523\u304c\u9001\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u3001RCASP\u306b\u305d\u306e\u30a6\u30a9\u30ec\u30c3\u30c8\u30a2\u30c9\u30ec\u30b9\u306e\u5831\u544a\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u3082\u306e\u3067\u306f\u306a\u3044<\/span>\u3002<\/p>\n<p>\u5f53\u521d\u306e\u8349\u6848\u3067\u306f\u30a6\u30a9\u30ec\u30c3\u30c8\u30a2\u30c9\u30ec\u30b9\u3082\u5831\u544a\u5bfe\u8c61\u3067\u3042\u3063\u305f\u304c\u3001\u696d\u754c\u304b\u3089\u306e\u8981\u671b\u306b\u3088\u308a\u5909\u66f4\u3055\u308c\u305f\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ee3\u66ff\u7b56\u3068\u3057\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u7a0e\u52d9\u5f53\u5c40\u306f\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7\u8981\u8acb\u3092\u5229\u7528\u3057\u3066\u3001\u7279\u5b9a\u306e\u30a6\u30a9\u30ec\u30c3\u30c8\u30a2\u30c9\u30ec\u30b9\u306b\u4fc2\u308b\u60c5\u5831\uff08\uff15\u5e74\u9593\u4ee5\u4e0a\u3001\u4fdd\u5b58\u3059\u308b\u7fa9\u52d9\u3042\u308a\uff09\u3092\u8ffd\u52a0\u3067\u5165\u624b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b<\/span>\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\uff15\u5e74\u4ee5\u4e0a\u4fdd\u5b58\u7fa9\u52d9\u3067\u306f\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u66f4\u6b63\u306e\u671f\u9593\u5236\u9650\u3092\u5f92\u904e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3057\u3001\u7d50\u5c40\u3001\u4ee3\u66ff\u7b56\u304c\u6709\u52b9\u306b\u6a5f\u80fd\u305b\u305a\u306b\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a9\u30ec\u30c3\u30c8\u3068\u5206\u6563\u578b\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u3082\u305f\u3089\u3059\u8ab2\u7a0e\u306e\u629c\u3051\u7a74\u3092\u653e\u7f6e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u306f\u3057\u306a\u3044\u304b\u3068\u3044\u3063\u305f\u554f\u984c\u304c\u3042\u308b\uff08See OECD, INTERNATIONAL STANDARDS FOR AUTOMATIC EXCHANGE OF INFORMATION IN TAX MATTERS: CRYPTO-ASSET REPORTING FRAMEWORK AND 2023 UPDATE TO THE COMMON REPORTING STANDARD 4, 21, 35, 48\uff082023\uff09 ; Roger Brown &amp; Norman Hannawa, <a href=\"https:\/\/www.chainalysis.com\/blog\/oecd-crypto-asset-reporting-framework-reporting-obligations\/\" target=\"_blank\" rel=\"noopener\">Reporting Obligations of the OECD Crypto Asset Reporting Framework, CHAINALYSIS \uff08Oct. 25, 2022\uff09<\/a>\u3001Bob Michel, EU Ambition for DAC8 Transparency on Crypto Is Cut Short by Failure to Think Outside the OECD Box, TAX JUSTICE NETWORK \uff08May 25, 2023\uff09\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u65e5\u672c\u7248CARF\u306b\u304a\u3044\u3066\u3082\u3001\u5831\u544a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u7b49\u306f\u3001\u5229\u7528\u8005\uff08\u6697\u53f7\u8cc7\u7523\u7b49\u53d6\u5f15\u5b9f\u65bd\u8005\uff09\u306b\u4fc2\u308b\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a9\u30ec\u30c3\u30c8\u306e\u30a2\u30c9\u30ec\u30b9\u306e\u60c5\u5831\u307e\u3067\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u5831\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/span>\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6697\u53f7\u8cc7\u7523\u7b49\u306e\u79fb\u8ee2\u3084\u53d7\u3051\u5165\u308c\u306b\u4fc2\u308b\u53d6\u5f15\u3082\u5831\u544a\u5bfe\u8c61\u306b\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u3053\u3053\u306b\u306f\u5916\u90e8\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a9\u30ec\u30c3\u30c8\u306b\u79fb\u8ee2\u3092\u3057\u305f\u53c8\u306f\u5916\u90e8\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a9\u30ec\u30c3\u30c8\u304b\u3089\u53d7\u3051\u5165\u308c\u305f\u6697\u53f7\u8cc7\u7523\u7b49\u304c\u542b\u307e\u308c\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u3001\u5831\u544a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u7b49\u306b\u7a4d\u6975\u7684\u306b\u50cd\u304d\u304b\u3051\u3066\u5229\u7528\u8005\u306b\u4fc2\u308b\u5916\u90e8\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a9\u30ec\u30c3\u30c8\u306e\u30a2\u30c9\u30ec\u30b9\u306e\u60c5\u5831\u3092\u5f53\u8a72\u696d\u8005\u7b49\u304b\u3089\u5165\u624b\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u5831\u544a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u7b49\u306b\u3088\u308b\u5831\u544a\u4e8b\u9805\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u7a0e\u52d9\u8077\u54e1\u306e\u8cea\u554f\u691c\u67fb\u6a29\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u56fd\u7a0e\u5e81\u3001\u56fd\u7a0e\u5c40\u53c8\u306f\u7a0e\u52d9\u7f72\u306e\u5f53\u8a72\u8077\u54e1\u306f\u3001\u5831\u544a\u4e8b\u9805\u306e\u63d0\u4f9b\u306b\u95a2\u3059\u308b\u8abf\u67fb\u306b\u3064\u3044\u3066\u5fc5\u8981\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5831\u544a\u4e8b\u9805\u306e\u63d0\u4f9b\u3092\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u8005\u306b\u8cea\u554f\u3057\u3001\u305d\u306e\u8005\u306e\u5831\u544a\u5bfe\u8c61\u5951\u7d04\u306b\u95a2\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u305d\u306e\u4ed6\u306e\u7269\u4ef6\u3092\u691c\u67fb\u3057\u3001\u53c8\u306f\u305d\u306e\u7269\u4ef6\uff08\u305d\u306e\u5199\u3057\u3092\u542b\u3080\uff09\u306e\u63d0\u793a\u82e5\u3057\u304f\u306f\u63d0\u51fa\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u307b\u304b\u3001\u5831\u544a\u4e8b\u9805\u306e\u63d0\u4f9b\u306b\u95a2\u3059\u308b\u8abf\u67fb\u306b\u3064\u3044\u3066\u5fc5\u8981\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u8abf\u67fb\u306b\u304a\u3044\u3066\u63d0\u51fa\u3055\u308c\u305f\u7269\u4ef6\u3092\u7559\u3081\u7f6e\u304f\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u5b9f\u7279\u6cd510\u306e13\u2460\u2461\u3001\u5b9f\u7279\u898f16\u306e21\u3001\u901a\u4ee430\u306e\uff13\uff09\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u8cea\u554f\u691c\u67fb\u6a29\u304c\u5143\u6765\u5831\u544a\u5bfe\u8c61\u5916\u3067\u3042\u308b\u5916\u90e8\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a9\u30ec\u30c3\u30c8\u306e\u30a2\u30c9\u30ec\u30b9\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3084\u7269\u4ef6\u7b49\u306b\u3064\u3044\u3066\u307e\u3067\u53ca\u3076\u304b\u3069\u3046\u304b\u306f\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u5c11\u306a\u304f\u3068\u3082\u56fd\u7a0e\u5e81\u306f\u300c\u53ca\u3076\u300d\u3068\u8003\u3048\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u65e5\u672c\u7248CARF\u306b\u304a\u3044\u3066\u306f\u3001\u4f8b\u3048\u3070\u6b21\u306b\u63b2\u3052\u308b\u884c\u70ba\u3092\u3057\u305f\u8005\u306b\u5bfe\u3057\u3066\u3001\uff16\u6708\u4ee5\u4e0b\u306e\u61f2\u5f79\u53c8\u306f50\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\u3092\u7528\u610f\u3059\u308b\u3053\u3068\u3067\u3001\u5236\u5ea6\u306e\u5b9f\u52b9\u6027\u3092\u78ba\u4fdd\u3057\u3066\u3044\u308b\uff08\u5b9f\u7279\u6cd513\u2463\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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style=\"border-bottom: solid 1px #b22222;\">\u5831\u544a\u6697\u53f7\u4ea4\u63db\u696d\u8005\u7b49\u3068\u306e\u9593\u3067\u6697\u53f7\u8cc7\u7523\u7b49\u306e\u58f2\u8cb7\u3092\u884c\u3063\u305f\u8005\u304c\u3001\u305d\u306e\u5c45\u4f4f\u5730\u56fd\u3092CARF\u4e0d\u53c2\u52a0\u56fd\u306b\u5909\u66f4\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u305d\u306e\u53d6\u5f15\u60c5\u5831\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u5831\u544a\u3055\u308c\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u3053\u308c\u3092\u56de\u907f\u3059\u308b\u76ee\u7684\u3092\u3082\u3063\u3066\u5f53\u8a72CARF\u4e0d\u53c2\u52a0\u56fd\u306b\u4f4f\u6240\u79fb\u8ee2\u624b\u7d9a\u7b49\u3092\u884c\u3046\u3053\u3068<\/span>\u306a\u3069\u304c\u3001\u4e0a\u8a18\u306e\u884c\u70ba\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u308b\u3002<\/p>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; 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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>CARF\u306b\u304a\u3051\u308b\u60c5\u5831\u4ea4\u63db\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u52d9\u60c5\u5831\u306b\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u6b8b\u9ad8\u60c5\u5831\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001\u5229\u7528\u8005\u3084\u4e8b\u696d\u4f53\u306b\u4fc2\u308b\u5b9f\u8cea\u7684\u652f\u914d\u8005\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u30fb\u6240\u5728\u5730\u3001\u5c45\u4f4f\u5730\u56fd\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u751f\u5e74\u6708\u65e5\u3001\u51fa\u751f\u5730\u306e\u307b\u304b\u3001\u5831\u544a\u5bfe\u8c61\u3068\u306a\u308b\u6697\u53f7\u8cc7\u7523\u306e\u7a2e\u985e\u3001\u6cd5\u5b9a\u901a\u8ca8\u306b\u3088\u308b\u8cfc\u5165\u3084\u58f2\u5374\u3001\u6697\u53f7\u8cc7\u7523\u306e\u4ea4\u63db\u3001\u53d7\u9818\u53ca\u3073\u79fb\u8ee2\u306b\u4fc2\u308b\u6697\u53f7\u8cc7\u7523\u306e\u540d\u79f0\u3001\u7dcf\u984d\u3001\u7dcf\u6570\u91cf\u3001\u4ef6\u6570\u306a\u3069\u304c\u542b\u307e\u308c\u308b\uff08\u672c\u9023\u8f09\u7b2c73\u56de\u306e29\uff08\uff11\uff09\u53c2\u7167\uff09\u3002<\/p>\n","protected":false},"author":10656,"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":[511,653,446],"backnumber":[2437],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-21 03:22:01","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270956"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=270956"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270956\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270956"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270956"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}