{"id":271574,"date":"2026-02-05T10:14:30","date_gmt":"2026-02-05T01:14:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271574"},"modified":"2026-06-22T08:38:57","modified_gmt":"2026-06-21T23:38:57","slug":"international-article-338","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-338\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c61\u56de\u3011\u300c\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u8a08\u7b97\u4e0a\u306e\u914d\u5f53\u63a7\u9664\u898f\u5b9a\u306b\u304a\u3051\u308b\u5f53\u521d\u7533\u544a\u8981\u4ef6\u306e\u662f\u975e\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\u7b2c61\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u8a08\u7b97\u4e0a\u306e\u914d\u5f53\u63a7\u9664\u898f\u5b9a\u306b\u304a\u3051\u308b\u5f53\u521d\u7533\u544a\u8981\u4ef6\u306e\u662f\u975e\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\u4f1a\u793e\u5358\u4f4d\u306e\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u9069\u7528\u304c\u3042\u308b\u3068\u3057\u3066\u66f4\u6b63\u51e6\u5206\u3092\u53d7\u3051\u305f\u3068\u304d\u3001\u5408\u7b97\u5bfe\u8c61\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u305d\u306e\u5b50\u4f1a\u793e\u304b\u3089\u914d\u5f53\u7b49\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u63a7\u9664\u660e\u7d30\u66f8\u306e\u6dfb\u4ed8\u3068\u3044\u3046\u5f53\u521d\u7533\u544a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u5f53\u8a72\u914d\u5f53\u7b49\u306e\u984d\u306e\u63a7\u9664\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\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\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u76ee\u7684\u7b49\u304b\u3089\u3001\u5f53\u521d\u7533\u544a\u8981\u4ef6\u306b\u306f\u5408\u7406\u6027\u304c\u3042\u308a\u3001\u653f\u4ee4\u306b\u59d4\u4efb\u3055\u308c\u305f\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u59d4\u4efb\u306e\u7bc4\u56f2\u3092\u9038\u8131\u3059\u308b\u3082\u306e\u3067\u306f\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\u5f53\u521d\u7533\u544a\u8981\u4ef6\u306e\u7de9\u548c<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"color: #333399;\">\u2460<\/span>\u7279\u5225\u511f\u5374\u306a\u3069\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u63aa\u7f6e\u3001\u53ca\u3073<span style=\"color: #333399;\">\u2461<\/span>\u5404\u7a2e\u5f15\u5f53\u91d1\u7b49\u3001\u5229\u7528\u306e\u6709\u7121\u3067\u3001\u6709\u5229\u306b\u3082\u4e0d\u5229\u306b\u3082\u64cd\u4f5c\u304c\u53ef\u80fd\u306a\u63aa\u7f6e\u3092\u9664\u304d\u3001\u300c\u5f53\u521d\u7533\u544a\u8981\u4ef6\u300d\u3092\u5ec3\u6b62\u3057\u3001\u6240\u8981\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4e8b\u5f8c\u7684\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\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\u5fd7\u5834\u559c\u5fb3\u90ce\u4ed6\u300e\u56fd\u7a0e\u901a\u5247\u6cd5\u7cbe\u89e3\uff08\u4ee4\u548c\uff17\u5e74\u6539\u8a02\uff09\u300f\uff08\u5927\u8535\u8ca1\u52d9\u5354\u4f1a\u30012025\u5e74\uff09375\uff5e378\u9801\u53c2\u7167\u3002<\/span><\/p>\n<p>\u304b\u304b\u308b\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u300c\u5f53\u521d\u7533\u544a\u8981\u4ef6\u300d\u304c\u5ec3\u6b62\u3055\u308c\u305f\u9805\u76ee\u306f\u591a\u5c90\u306b\u308f\u305f\u308b\u304c\u3001\u56fd\u969b\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3044\u3048\u3070\u3001\u5e73\u621021\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5c0e\u5165\u3055\u308c\u305f\u5916\u56fd\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u304c\u8a72\u5f53\u3059\u308b\u3068\u3053\u308d\u3068\u306a\u3063\u305f\uff08\u6cd5\u6cd523\u306e\uff12\uff09\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u4e00\u65b9\u3067\u3001\u540c\u5236\u5ea6\u5c0e\u5165\u306b\u4f34\u3044\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u304a\u3044\u3066\u3001\u300c\u5185\u56fd\u6cd5\u4eba\u304c\u76f4\u63a5\u5270\u4f59\u91d1\u306e\u914d\u5f53\u7b49\u3092\u53d7\u3051\u308b\u5834\u5408\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u8003\u616e\u3057\u3066\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3001\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u304c\u305d\u306e\u5b50\u4f1a\u793e\u304b\u3089\u53d7\u3051\u308b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u7b49\u306b\u3064\u3044\u3066\u3082\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u63aa\u4ee439\u306e15\u2460\u56db\u3001\u540c\u2461\u5341\u4e03\uff09\u304c\u3001\u305d\u306e\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u5f53\u521d\u7533\u544a\u8981\u4ef6<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\uff08\u5f53\u6642\u306e\u63aa\u4ee439\u306e15\u2467\u3001\u73fe\u884c\u540c\u2468\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621023\u5e7412\u6708\u306e\u6539\u6b63\u3067\u306f\u305d\u306e\u307e\u307e\u7dad\u6301\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; 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.ndl.go.jp\/web\/20151202203317\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2009\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621021\u5e74\u5ea6 \u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.ndl.go.jp\/web\/20151203175733\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2009\/explanation\/pdf\/P424-P474.pdf#page=21\" target=\"_blank\" rel=\"noopener\">444\u9801<\/a>\u53c2\u7167\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u304b\u3089\u53d7\u3051\u308b\u914d\u5f53\u7b49\u306e\u984d\u306e\u63a7\u9664\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u306e\u6dfb\u4ed8\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u3082\u306e\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5e73\u621029\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<p>\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306f\u3001OECD\u7b49\u306b\u3088\u308bBEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6700\u7d42\u5831\u544a\u66f8\u3092\u8e0f\u307e\u3048\u3001\u5e73\u621029\u5e74\u306b\u629c\u672c\u7684\u306b\u6539\u6b63\u3055\u308c\u3001\u5f93\u6765\u9069\u7528\u9664\u5916\u57fa\u6e96\u3068\u3055\u308c\u3066\u3044\u305f\uff14\u3064\u306e\u57fa\u6e96<span style=\"font-size: 12px; color: 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#b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u300c\u4e8b\u696d\u57fa\u6e96\u300d\u300c\u5b9f\u4f53\u57fa\u6e96\u300d\u300c\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u300d\u300c\u6240\u5728\u5730\u56fd\u57fa\u6e96\u53c8\u306f\u975e\u95a2\u9023\u8005\u57fa\u6e96\u300d\u306e\uff14\u3064\u3092\u6307\u3059\u3002<\/span><\/p>\n<p>\u65e7\u9069\u7528\u9664\u5916\u57fa\u6e96\u306b\u306f\u3001\u5f53\u521d\u7533\u544a\u8981\u4ef6\u304c\u8ab2\u3055\u308c\u3066\u3044\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\uff08\u6539\u6b63\u524d\u306e\u63aa\u6cd566\u306e\uff16\u2466\uff09\u304c\u3001\u304b\u304b\u308b\u8981\u4ef6\u306f\u7de9\u548c\u3055\u308c\u3001\u5185\u56fd\u6cd5\u4eba\u304c\u3001\u56fd\u7a0e\u5e81\u306e\u8077\u54e1\u7b49\u304b\u3089\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u5fc5\u8981\u306a\u66f8\u985e\u305d\u306e\u4ed6\u306e\u8cc7\u6599\u306e\u63d0\u793a\u53c8\u306f\u63d0\u51fa\u304c\u306a\u3044\u3068\u304d\u306b\u306f\u3001<span style=\"color: #006400;\">\u2460<\/span>\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff08\u63aa\u7f6e\u6cd566\u6761\u306e\uff16\u7b2c\uff12\u9805\u30a4\u306b\u898f\u5b9a\u3059\u308b\u3044\u308f\u3086\u308b\u30da\u30fc\u30d1\u30fc\u30fb\u30ab\u30f3\u30d1\u30cb\u30fc\uff09\u306b\u8a72\u5f53\u3059\u308b\u3001\u53c8\u306f<span style=\"color: #006400;\">\u2461<\/span>\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u63a8\u5b9a\u3055\u308c\u308b\u3068\u3044\u3046\u3001\u63a8\u5b9a\u898f\u5b9a\u304c\u5c0e\u5165\u3055\u308c\u305f\uff08\u63aa\u6cd566\u306e\uff16\u2462\u2463\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\u203b\uff15\uff09<\/span>\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u3001\u898f\u5b9a\u306e\u9069\u7528\u304c\u3042\u308b\u65e8\u3092\u8a18\u8f09\u3057\u305f\u66f8\u9762\u3092\u6dfb\u4ed8\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u9069\u7528\u304c\u3042\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u305d\u306e\u4ed6\u306e\u8cc7\u6599\u3092\u4fdd\u5b58\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u3082\u306e\u3002<\/span><\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u5b50\u4f1a\u793e\u306e\u914d\u5f53\u7b49\u306e\u984d\u306e\u63a7\u9664\u306b\u4fc2\u308b\u5f53\u521d\u7533\u544a\u8981\u4ef6\u306e\u662f\u975e\u306b\u3064\u3044\u3066\u4e89\u308f\u308c\u305f\u88c1\u5224\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\uff17\u5e74\uff15\u670816\u65e5\u5224\u6c7a\uff08\u4ee4\u548c\uff15\u5e74\uff08\u884c\u30ef\uff09\u7b2c94\u53f7\uff09\u300b<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\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\uff16\uff09<\/span>\u3000TAINS\u30b3\u30fc\u30c9\uff1aZ888-2759\u3002\u306a\u304a\u3001\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\u306b\u304a\u3044\u3066\u63a7\u8a34\u4e2d\u3002<\/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\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u539f\u544a\uff38\u304c\u3001\u5e73\u621030\u5e7412\u6708\u671f\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6\u4e8b\u696d\u5e74\u5ea6\u300d\u3068\u3044\u3046\uff09\u306b\u4fc2\u308b\u6cd5\u4eba\u7a0e\u7b49\u306e\u7533\u544a\u3092\u3057\u305f\u3068\u3053\u308d\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\uff39\u304b\u3089\u3001\u30b9\u30a4\u30b9\u306b\u6240\u5728\u3059\u308b\uff38\u306e\u5b50\u4f1a\u793e\u3067\u3042\u308b\uff21\u793e\u4e26\u3073\u306b\u9999\u6e2f\u306b\u6240\u5728\u3059\u308b\uff21\u793e\u306e\u5b50\u4f1a\u793e\u3067\u3042\u308b\uff22\u793e\u306f\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff08\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u306e\u63aa\u6cd566\u306e\uff16\u2460\uff09\u306e\u9069\u7528\u4e0a\u3001\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306b\u8a72\u5f53\u3057\u3001\u4e21\u793e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u3001\uff38\u306e\u672c\u4ef6\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u306a\u3069\u3068\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u7b49\u306e\u5404\u5897\u984d\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u53d7\u3051\u3001\u305d\u306e\u5f8c\u3001\uff38\u306f\u3001\u672c\u4ef6\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3057\u305f\u304c\u3001\uff39\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u6e1b\u984d\u518d\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u53d7\u3051\u305f\u3053\u3068\u304b\u3089\u3001\uff38\u304c\u3001\u305d\u308c\u3089\u51e6\u5206\u7b49\u306e\u53d6\u6d88\u3057\u306a\u3069\u3092\u6c42\u3081\u308b\u4e8b\u6848\u3067\u3042\u308b\u3002<\/p>\n<p>\uff21\u793e\u306f\u3001\u4e0b\u56f3\u306e\u3068\u304a\u308a\u3001\uff22\u793e\u53ca\u3073\uff24\u793e\uff08\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u6240\u5728\u3059\u308b\uff21\u793e\u306e100\uff05\u5b50\u4f1a\u793e\uff09\u304b\u3089\u914d\u5f53\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6\u5404\u914d\u5f53\u300d\u3068\u3044\u3046\uff09\u3092\u53d7\u9818\u3057\u305f\u304c\u3001\u672c\u4ef6\u5404\u914d\u5f53\u306f\u3001\uff38\u306b\u5408\u7b97\u3055\u308c\u308b\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306e\u57fa\u6e96\u6240\u5f97\u91d1\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u306e\u8a08\u7b97\u4e0a\u63a7\u9664\u3055\u308c\u308b\uff08\u63aa\u4ee439\u306e15\u2460\u56db\uff09\u3002\u305f\u3060\u3057\u3001\u304b\u304b\u308b\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u63a7\u9664\u660e\u7d30\u66f8\u306e\u6dfb\u4ed8\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6\u898f\u5b9a\u300d\u3068\u3044\u3046\uff09\u3002\uff38\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u306e\u78ba\u5b9a\u7533\u544a\u6642\u306b\u3001\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u304a\u3089\u305a\u3001\u63a7\u9664\u660e\u7d30\u66f8\u3092\u6dfb\u4ed8\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u304c\u3001\u7533\u544a\u304b\u3089\u7d04\uff12\u5e74\u5f8c\u306b\u63a7\u9664\u660e\u7d30\u66f8\u3092\u63d0\u51fa\u3057\u305f\u3002\uff39\u306f\u3001\u5f53\u521d\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u63a7\u9664\u660e\u7d30\u66f8\u306e\u6dfb\u4ed8\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u304b\u3089\u3001\uff21\u793e\u53ca\u3073\uff22\u793e\u306e\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u672c\u4ef6\u5404\u914d\u5f53\u306e\u984d\u306f\u63a7\u9664\u3067\u304d\u306a\u3044\u3068\u3057\u3066\u3001\u4e0a\u8a18\u306e\u6cd5\u4eba\u7a0e\u306e\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u884c\u3063\u305f\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\uff17\uff09<\/span>\u3000\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\u306b\u57fa\u3065\u304f\u6240\u5f97\u306e\u91d1\u984d\u306b\u3064\u304d\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u63aa\u7f6e\u6cd5\u306b\u3088\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u57fa\u6e96\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u3044\u3046\uff08\u63aa\u6cd566\u306e\uff16\u2461\u56db\uff09\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u306f\u3001\u653f\u4ee4\u59d4\u4efb\u3055\u308c\u3066\u304a\u308a\u3001\u672c\u4ef6\u3067\u554f\u984c\u3068\u306a\u308b\u5f53\u6642\u306e\u653f\u4ee4\u59d4\u4efb\u898f\u5b9a\uff08\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u306e\u63aa\u6cd566\u306e\uff16\u2461\u4e8c\uff09\u306b\u3064\u304d\u3001\u4ee5\u4e0b\u300c\u672c\u4ef6\u59d4\u4efb\u898f\u5b9a\u300d\u3068\u3044\u3046\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokusaizeimu-qa61-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271575\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokusaizeimu-qa61-1.png\" alt=\"\" width=\"1654\" height=\"858\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokusaizeimu-qa61-1.png 1654w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokusaizeimu-qa61-1-300x156.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokusaizeimu-qa61-1-1024x531.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokusaizeimu-qa61-1-768x398.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokusaizeimu-qa61-1-1536x797.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokusaizeimu-qa61-1-600x311.png 600w\" sizes=\"(max-width: 1654px) 100vw, 1654px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4e89\u70b9\u3068\uff38\u306e\u4e3b\u5f35<\/strong><\/h4>\n<p>\u672c\u4ef6\u306e\u4e3b\u306a\u4e89\u70b9\u306f\u3001\u672c\u4ef6\u898f\u5b9a\u304c\u672c\u4ef6\u59d4\u4efb\u898f\u5b9a\u306e\u59d4\u4efb\u306e\u7bc4\u56f2\u3092\u9038\u8131\u3059\u308b\u304b\u5426\u304b\u3067\u3042\u308b\u304c\u3001\uff38\u306f\u3001\u8981\u65e8\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4e3b\u5f35\u3057\u305f\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u672c\u4ef6\u59d4\u4efb\u898f\u5b9a\u306e\u6587\u8a00\u306b\u304a\u3044\u3066\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306b\u3088\u308b\u300c\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u57fa\u6e96\u300d\u3068\u3042\u308b\u4ee5\u4e0a\u3001\u653f\u4ee4\u306b\u306f\u300c\u91d1\u984d\u306e\u8a08\u7b97\u300d\u306b\u3064\u3044\u3066\u306e\u6280\u8853\u7684\u304b\u3064\u7d30\u76ee\u7684\u306a\u4e8b\u9805\u3057\u304b\u898f\u5b9a\u3067\u304d\u306a\u3044\u3068\u89e3\u3059\u3079\u304d\u3067\u3042\u308a\u3001\u672c\u4ef6\u898f\u5b9a\u306e\u3088\u3046\u306b\u8ab2\u7a0e\u8981\u4ef6\u3092\u52a0\u91cd\u3059\u308b\u624b\u7d9a\u898f\u5b9a\u3092\u5b9a\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u672c\u4ef6\u898f\u5b9a\u306f\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u5f53\u521d\u7533\u544a\u8981\u4ef6\u306b\u300c\u6e96\u305a\u308b\u300d\u3082\u306e\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3001\u5e73\u621023\u5e7412\u6708\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5f53\u8a72\u5236\u5ea6\u306e\u5f53\u521d\u7533\u544a\u8981\u4ef6\u304c\u64a4\u5ec3\u3055\u308c\u305f\u4ee5\u4e0a\u3001\u672c\u4ef6\u898f\u5b9a\u306f\u305d\u306e\u5b58\u7acb\u306e\u57fa\u790e\u304c\u5931\u308f\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u691c\u8a0e<\/strong><\/h4>\n<p>\u73fe\u884c\u5236\u5ea6\u306e\u67a0\u7d44\u307f\u306b\u304a\u3044\u3066\u3001\u6771\u4eac\u5730\u88c1\u306e\u4e0b\u3057\u305f\u7d50\u8ad6\u306f\u3084\u3080\u3092\u5f97\u306a\u3044\u3082\u306e\u3067\u3042\u3063\u305f\u3068\u8003\u3048\u308b\u3002\u3061\u306a\u307f\u306b\u3001\u672c\u4ef6\u540c\u69d8\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u9069\u7528\u9664\u5916\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u5f53\u521d\u7533\u544a\u8981\u4ef6\u304c\u554f\u984c\u3068\u306a\u3063\u305f\u30b5\u30f3\u30ea\u30aa\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\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\u7b2c37\u56de\u3011\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306e\u5145\u8db3\u306b\u95a2\u3059\u308b\u624b\u7d9a\u8981\u4ef6\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-236\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c37\u56de\u3011<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\uff38\u306e\u4e3b\u5f35\u306e\u6392\u65a5\u306e\u5145\u5206\u6027\u53ca\u3073\u5f53\u521d\u7533\u544a\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3066\u304d\u305f\u4ed6\u306e\u9805\u76ee\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u306e\u89b3\u70b9\u304b\u3089\u691c\u8a0e\u3057\u3066\u307f\u305f\u3044\u3002\u306a\u304a\u3001\u672c\u4ef6\u306f\u63a7\u8a34\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u3082\u6ce8\u76ee\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\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\uff18\uff09<\/span>\u3000\u7247\u5e73\u4ea8\u4ecb\u300cCFC\u7a0e\u5236\u4e0a\u306e\u5f53\u521d\u7533\u544a\u8981\u4ef6\u306b\u3064\u3044\u3066\u300d\uff08T&amp;Amaster No.1096\uff082025.10.27\uff09\uff09\uff17\u9801\u306f\u3001\u300c\u305d\u3082\u305d\u3082\u672c\u5224\u6c7a\u306f\u3001\u672c\u4ef6\u59d4\u4efb\u898f\u5b9a\u306b\u3088\u308b\u59d4\u4efb\u306e\u7bc4\u56f2\u306b\u3001\u8ab2\u7a0e\u8981\u4ef6\u3092\u52a0\u91cd\u3059\u308b\u624b\u7d9a\u898f\u5b9a\u3092\u7f6e\u304f\u3053\u3068\u304c\u542b\u307e\u308c\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u3001\u5341\u5206\u306a\u691c\u8a3c\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3002\u66f4\u306b\u3001\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306e\u5b58\u5728\u81ea\u4f53\u3092\u8ab2\u7a0e\u5e81\u306b\u7533\u544a\u3057\u306a\u3044\u3068\u3044\u3046\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u5bfe\u7b56\u3084\u8ab2\u7a0e\u5e81\u3068\u3057\u3066\u306e\u60c5\u5831\u53ce\u96c6\u306e\u5fc5\u8981\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u304c\u914d\u5f53\u7b49\u3092\u53d7\u3051\u308b\u5834\u9762\u306b\u3068\u3069\u307e\u3089\u305a\u3001CFC\u7a0e\u5236\u4e00\u822c\u306b\u5f53\u3066\u306f\u307e\u308b\u554f\u984c\u3067\u3042\u308b\u3068\u3053\u308d\u3001CFC\u7a0e\u5236\u306f\u3001\u305d\u306e\u5236\u5b9a\u5f53\u521d\u304b\u3089\u3001\u304b\u304b\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u5bfe\u7b56\u3084\u60c5\u5831\u53ce\u96c6\u306e\u5fc5\u8981\u6027\u306b\u5bfe\u5fdc\u3059\u308b\u898f\u5b9a\u3092\u7f6e\u3044\u3066\u304a\u308a\u3001\u305d\u308c\u3089\u306e\u554f\u984c\u306f\u3001\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u304c\u914d\u5f53\u7b49\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306e\u307f\u3001\u5f53\u521d\u7533\u544a\u8981\u4ef6\u3092\u8ab2\u3059\u6b63\u5f53\u5316\u4e8b\u7531\u306b\u306f\u306a\u3089\u306a\u3044\u3002\u300d\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff19\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\uff19\uff09<\/span>\u3000\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.ndl.go.jp\/web\/20190901203427\/http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621029\u5e74\u5ea6 \u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.ndl.go.jp\/web\/20190902013322\/http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/pdf\/p0651-0778.pdf#page=33\" target=\"_blank\" rel=\"noopener\">683\uff5e684\u9801<\/a>\u53c2\u7167\u3002<\/span><\/p>\n<p>\u9069\u7528\u9664\u5916\u57fa\u6e96\u306e\u5f53\u521d\u7533\u544a\u8981\u4ef6\u306f\u3001\u662d\u548c53\u5e74\u306e\u672c\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u5c0e\u5165\u6642\u304b\u3089\u8a2d\u3051\u3089\u308c\u3066\u3044\u305f\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u5f53\u8a72\u8981\u4ef6\u3092\u5ec3\u6b62\u3057\u305f\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u7acb\u6cd5\u62c5\u5f53\u8005\u304c\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5b58\u5728\u81ea\u4f53\u3092\u8ab2\u7a0e\u5e81\u306b\u7533\u544a\u3057\u306a\u3044\u3068\u3044\u3046\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u5bfe\u7b56\u306f\u3082\u306f\u3084\u4e0d\u8981\u3067\u3042\u308a\u3001\u4e8b\u5f8c\u7684\u306a\u60c5\u5831\u53ce\u96c6\u3067\u8db3\u308a\u308b\u3068\u8003\u3048\u305f\u7d50\u679c\u3067\u3042\u308b\u3068\u3082\u89e3\u3055\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b10\uff09<\/span>\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u672c\u4ef6\u898f\u5b9a\u306b\u3064\u3044\u3066\u306e\u307f\u3001\u5f53\u521d\u7533\u544a\u8981\u4ef6\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u3044\u3048\u3088\u3046\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\u203b10\uff09<\/span>\u3000\u7247\u5e73\u30fb\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>10\u9801\u53c2\u7167\u3002<\/span><\/p>\n<p>\u672c\u4ef6\u898f\u5b9a\u306f\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u5c0e\u5165\u3092\u5951\u6a5f\u306b\u8a2d\u3051\u3089\u308c\u305f\u3082\u306e\u3067\u306f\u3042\u308b\u304c\u3001\u4e0a\u8a18<strong>\uff11\uff08\uff11\uff09<\/strong>\u306e\u3068\u304a\u308a\u3001\u540c\u5236\u5ea6\u306b\u304a\u3051\u308b\u5f53\u521d\u7533\u544a\u8981\u4ef6\u304c\u5ec3\u6b62\u3055\u308c\u305f\u4ee5\u4e0a\u3001\u305d\u306e\u5b58\u7acb\u610f\u7fa9\u3092\u5931\u3063\u305f\u3068\u3082\u3044\u3048\u308b\u304b\u3082\u3057\u308c\u306a\u3044<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b11\uff09<\/span>\u3002\u6771\u4eac\u5730\u88c1\u304c\u3044\u3046\u3088\u3046\u306b\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u3068\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u3068\u306f\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u50cd\u304f\u65b9\u5411\u304c\u9055\u3063\u3066\u3044\u308b\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u4e00\u65b9\u304c\u3001\u4fee\u6b63\u7533\u544a\u66f8\u3084\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306b\u5fc5\u8981\u306a\u660e\u7d30\u66f8\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3067\u8db3\u308a\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u306b\u3001\u4ed6\u65b9\u306f\u305d\u308c\u3067\u306f\u4e0d\u5341\u5206\u3068\u3044\u3046\u306e\u306f\u30d0\u30e9\u30f3\u30b9\u306b\u6b20\u3051\u308b\u3068\u3044\u3048\u308b\u304b\u3089\u3067\u3042\u308b\u3002\u305d\u3046\u3059\u308b\u3068\u3001\uff38\u306e\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u2461\u306e\u4e3b\u5f35\u306f\u3001\u6975\u3081\u3066\u6b63\u5f53\u306a\u3082\u306e\u306e\u3088\u3046\u306b\u601d\u308f\u308c\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\u203b11\uff09<\/span>\u3000\u7247\u5e73\u30fb\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\uff19\u9801\u53c2\u7167\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2026\/6\/22\u3015<\/span><br \/>\n\u6771\u4eac\u9ad8\u88c1\u306f\u3001\u4ee4\u548c\uff18\u5e74\uff11\u670829\u65e5\u3001\u672c\u4ef6\u63a7\u8a34\u5be9\u306b\u3064\u304d\u3001\u914d\u5f53\u63a7\u9664\u306b\u4fc2\u308b\u660e\u7d30\u66f8\u6dfb\u4ed8\u306e\u5f53\u521d\u7533\u544a\u8981\u4ef6\u306b\u306f\u5408\u7406\u6027\u304c\u3042\u308a\u3001\u653f\u4ee4\u59d4\u4efb\u306e\u7bc4\u56f2\u3092\u9038\u8131\u3057\u3066\u3044\u306a\u3044\u3068\u3057\u3066\u3001\u539f\u5be9\u3092\u7dad\u6301\u3057\u305f\u3002<\/p>\n<\/div>\n<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\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u898f\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<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\u306f3\/5\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        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