{"id":271707,"date":"2026-02-05T10:20:36","date_gmt":"2026-02-05T01:20:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271707"},"modified":"2026-02-04T17:11:09","modified_gmt":"2026-02-04T08:11:09","slug":"tax-article-651","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-651\/","title":{"rendered":"monthly TAX views\u3000-No.156-\u300c\uff12\u5e74\u9650\u5b9a\u306e\u6d88\u8cbb\u6e1b\u7a0e\u3001\u3084\u308b\u306a\u3089\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306b\u3064\u306a\u304c\u308b\u3088\u3046\u306b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.156-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\uff12\u5e74\u9650\u5b9a\u306e\u6d88\u8cbb\u6e1b\u7a0e\u3001\u3084\u308b\u306a\u3089\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306b\u3064\u306a\u304c\u308b\u3088\u3046\u306b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u3000\u30b7\u30cb\u30a2\u653f\u7b56\u30aa\u30d5\u30a3\u30b5\u30fc<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u7a81\u7136\u306e\u8846\u9662\u89e3\u6563\u3068\u306a\u308a\u3001\u8ca1\u653f\u30dd\u30d4\u30e5\u30ea\u30ba\u30e0\u304c\u518d\u71c3\u3001\u4e0e\u91ce\u515a\u3068\u3082\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u3092\u6253\u3061\u51fa\u3057\u305f\u3002\u305b\u3063\u304b\u304f\uff11\u6708\u304b\u3089\u5404\u515a\u304c\u30e1\u30f3\u30d0\u30fc\u3068\u306a\u308b\u300c\u56fd\u6c11\u4f1a\u8b70\u300d\u304c\u958b\u50ac\u3055\u308c\u3001\u843d\u3061\u7740\u3044\u3066\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u7a0e\u30fb\u793e\u4f1a\u4fdd\u969c\u6539\u9769\u306e\u8b70\u8ad6\u304c\u59cb\u307e\u308b\u4e88\u5b9a\u3067\u3042\u3063\u305f\u306e\u306b\u3001\u9078\u6319\u5f8c\u306b\u5ef6\u671f\u3055\u308c\u305f\u3002<\/p>\n<p>\u7b46\u8005\u304c\u61f8\u5ff5\u3059\u308b\u306e\u306f\u3001\u300c\u56fd\u6c11\u4f1a\u8b70\u300d\u3067\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u304c\u5148\u884c\u3057\u3066\u8b70\u8ad6\u3055\u308c\u308b\u3068\u3044\u3046\u70b9\u3060\u3002\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u306e\u4ee3\u308f\u308a\u306b\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u3068\u3044\u3046\u30b9\u30c8\u30fc\u30ea\u30fc\u3060\u3063\u305f\u306f\u305a\u3060\u304c\u3001\u9ad8\u5e02\u9996\u76f8\u306f\u3001\u515a\u9996\u4f1a\u8ac7\u306a\u3069\u3067\u300c\uff12\u5e74\u9593\u9650\u5b9a\u98df\u6599\u54c1\u6d88\u8cbb\u7a0e\u30bc\u30ed\u3001\u305d\u306e\u5f8c\u306f\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u300d\u3068\u3044\u3046\u610f\u5411\u3092\u660e\u8a00\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u306e\u554f\u984c\u70b9\u306f\u3059\u3067\u306b\u30de\u30b9\u30b3\u30df\u3067\u3082\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3002\u98df\u6599\u54c1\u30bc\u30ed\u7a0e\u7387\u3067\u5931\u308f\u308c\u308b\uff15\u5146\u5186\u306e\u8ca1\u6e90\u304c\u4e0d\u660e\u78ba\u3067\u91d1\u5229\u4e0a\u6607\u306a\u3069\u8ca1\u653f\u4e0d\u5b89\u3092\u62db\u304d\u304b\u306d\u306a\u3044\u3001\u7269\u4fa1\u5f15\u4e0b\u3052\u52b9\u679c\u304c\u306f\u3063\u304d\u308a\u3057\u306a\u3044\u3001\u4e0e\u515a\u306e\u4e3b\u5f35\u3059\u308b\uff12\u5e74\u9593\u9650\u5b9a\u306e\u98df\u6599\u54c1\u30bc\u30ed\u7a0e\u7387\u5c0e\u5165\u306f\u3001\u8cb7\u3044\u63a7\u3048\u3001\u8cb7\u3044\u3060\u3081\u306a\u3069\u7d4c\u6e08\u3092\u6df7\u4e71\u3055\u305b\u3001\u4e8b\u696d\u8005\u306e\u30b7\u30b9\u30c6\u30e0\u5909\u66f4\u306a\u3069\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b\u3068\u3044\u3046\u3053\u3068\u306a\u3069\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u30bc\u30ed\u7a0e\u7387\u7279\u6709\u306e\u554f\u984c\u3068\u3057\u3066\u3001\u8fb2\u5bb6\u3084\u98df\u6599\u54c1\u5e97\u3078\u306e\u9084\u4ed8\u304c\u751f\u3058\u308b\u306e\u3067\u3001\u7533\u544a\u306e\u624b\u9593\u3084\u30b3\u30b9\u30c8\u3001\u9084\u4ed8\u307e\u3067\u306e\u8cc7\u91d1\u7e70\u308a\u3001\u3055\u3089\u306b\u306f\u8fb2\u5bb6\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u3078\u306e\u62b5\u6297\u306a\u3069\u591a\u304f\u306e\u554f\u984c\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u8ab2\u984c\u306f\u3001\u672c\u6765\u4e8b\u524d\u306b\u5e45\u5e83\u304f\u691c\u8a0e\u3055\u308c\u3001\u305d\u306e\u7d50\u679c\u3092\u9078\u6319\u3067\u56fd\u6c11\u306e\u9078\u629e\u306b\u3086\u3060\u306d\u308b\u3068\u3044\u3046\u624b\u9806\u3092\u8e0f\u3080\u3079\u304d\u8a71\u3060\u304c\u3001\u5404\u515a\u304c\u305d\u308d\u3063\u3066\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u3092\u4e3b\u5f35\u3059\u308b\u4e2d\u3001\u8ab2\u984c\u3068\u3057\u3066\u8b70\u8ad6\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3002\u9078\u6319\u304c\u7d42\u308f\u3063\u305f\u6bb5\u968e\u3067\u3001\u300c\u305d\u3093\u306a\u3053\u3068\u306f\u77e5\u3089\u306a\u304b\u3063\u305f\u300d\u3068\u3044\u3046\u8fb2\u5bb6\u306a\u3069\u306e\u58f0\u304c\u805e\u3053\u3048\u3066\u304d\u305d\u3046\u3060\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u7b46\u8005\u306f\u3001\u4eee\u306b\u5c0e\u5165\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308c\u3070\u3001\uff12\u5e74\u5f8c\u306e\u5c0e\u5165\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306b\u3064\u306a\u304c\u308b\u8a2d\u8a08\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>2015\u5e74\uff19\u670810\u65e5\u3001\u8ca1\u52d9\u7701\u306f\u81ea\u6c11\u515a\u7a0e\u8abf\u306e\u5834\u3067\u3001\u300c\u65e5\u672c\u578b\u8efd\u6e1b\u7a0e\u7387\u300d\u3068\u3044\u3046\u8ca1\u52d9\u7701\u8a66\u6848\u3092\u63d0\u793a\u3057\u305f\u3002\u8a73\u3057\u3044\u7d4c\u7def\u306f\u62d9\u8457\u300e\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u2015\u793e\u4f1a\u4fdd\u969c\u30fb\u7a0e\u4e00\u4f53\u6539\u9769\u306e\u7d4c\u7def\u3068\u91cd\u8981\u8cc7\u6599\u300f\uff08\u4e2d\u592e\u7d4c\u6e08\u793e\uff09\u306e207\u9801\u4ee5\u964d\u3001\u3042\u308b\u3044\u306f\u6771\u4eac\u8ca1\u56e3\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u6771\u4eac\u8ca1\u56e3\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.tkfd.or.jp\/research\/detail.php?id=3914\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u30a2\u30fc\u30ab\u30a4\u30d6<\/a>\u300d\u3092\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u304c\u3001\u3053\u306e\u5236\u5ea6\u306e\u6982\u8981\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p>\u30dd\u30a4\u30f3\u30c8\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u3066\u5bfe\u8c61\u54c1\u76ee\u306e\u8cfc\u5165\u306b\u4fc2\u308b\u8efd\u6e1b\u5206\u306e\u6d88\u8cbb\u7a0e\u76f8\u5f53\u984d\u3092\u6d88\u8cbb\u8005\u306b\u9084\u4ed8\u3059\u308b\u3002\u8efd\u6e1b\u7a0e\u7387\u304c\u3001\u751f\u7523\u8005\u3001\u5378\u3001\u5c0f\u58f2\u3068\u3042\u3089\u3086\u308b\u53d6\u5f15\u6bb5\u968e\u3067\u5927\u304d\u306a\u30b3\u30b9\u30c8\u3092\u751f\u3058\u3055\u305b\u308b\u306e\u306b\u5bfe\u3057\u3001\u5c0f\u58f2\u6bb5\u968e\u3060\u3051\u306e\u5bfe\u5fdc\u3067\u5b8c\u7d50\u3059\u308b\u3068\u3044\u3046\u70b9\u306b\u57fa\u672c\u7684\u306a\u76f8\u9055\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u6240\u5f97\u60c5\u5831\u3068\u7d50\u3073\u3064\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u9084\u4ed8\u3059\u308b\u8005\u306b\u6240\u5f97\u5236\u9650\u3092\u8a2d\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308b\u306e\u3067\u3001\u3070\u3089\u307e\u304d\u3067\u306f\u306a\u3044\u52b9\u679c\u7684\u30fb\u52b9\u7387\u7684\u306a\u9006\u9032\u6027\u5bfe\u7b56\u306b\u306a\u308b\u3002\u305d\u3082\u305d\u3082\u73fe\u5728\u5fc5\u8981\u306a\u653f\u7b56\u304c\u7269\u4fa1\u9ad8\u3067\u82e6\u3057\u3080\u751f\u6d3b\u8005\u5bfe\u7b56\u3068\u3044\u3046\u3053\u3068\u306a\u3089\u3001\u4e2d\u4f4e\u6240\u5f97\u8005\u306b\u5bfe\u8c61\u3092\u9650\u5b9a\u3059\u3079\u304d\u3067\u3001\u305d\u308c\u304c\u53ef\u80fd\u306b\u306a\u308b\u3002<\/p>\n<p>\u4f1a\u8a08\uff08\u30ec\u30b8\uff09\u306e\u969b\u306b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u5e97\u8217\u306e\u7aef\u672b\u306b\u304b\u3056\u3057\u3001\u30ab\u30fc\u30c9\u306b\u8a18\u8f09\u3055\u308c\u305fIC\u30c1\u30c3\u30d7\u3092\u8aad\u307f\u53d6\u308b\u3053\u3068\u3067\u672c\u4eba\u78ba\u8a8d\u3092\u3059\u308b\u306e\u3067\u3001\u5e97\u5074\u306b\u306f\u30ab\u30fc\u30c9\u3092\u8aad\u307f\u53d6\u308b\u6a5f\u68b0\uff08\u30ea\u30fc\u30c0\u30fc\uff09\u306e\u8a2d\u7f6e\u30b3\u30b9\u30c8\u3084\u624b\u9593\u304c\u304b\u304b\u308b\u304c\u3001\u305d\u308c\u306f\u56fd\u304c\u8ca0\u62c5\u3059\u308b\u3002<\/p>\n<p>2019\u5e74\uff08\u4ee4\u548c\u5143\u5e74\uff0910\u6708\uff11\u65e5\u306e\u6d88\u8cbb\u5897\u7a0e\u306b\u3088\u308b\u666f\u6c17\u306e\u843d\u3061\u8fbc\u307f\u3092\u7de9\u548c\u3059\u308b\u305f\u3081\u306b\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u4e8b\u696d\u304c\u884c\u308f\u308c\u305f\u3002\u3053\u308c\u306f\u3001\u6d88\u8cbb\u8005\u304c\u96fb\u5b50\u30de\u30cd\u30fc\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306a\u3069\u73fe\u91d1\u4ee5\u5916\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u6c7a\u6e08\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u4e8b\u696d\u8005\u304c\uff12\uff5e\uff15\uff05\u306e\u9084\u5143\u3092\u884c\u3046\u3068\u3044\u3046\u3082\u306e\u3060\u304c\u3001\u300c\u8cb7\u3044\u7269\u6642\u306b\u4e00\u5b9a\u5272\u5408\u3092\u6255\u3044\u623b\u3059\u300d\u3068\u3044\u3046\u70b9\u306b\u304a\u3044\u3066\u3001\u524d\u8ff0\u306e\u8ca1\u52d9\u7701\u6848\u3068\u985e\u4f3c\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u308f\u304c\u56fd\u306e\u5730\u65b9\u81ea\u6cbb\u4f53\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3067\u4f4f\u6c11\u5168\u54e1\u306e\u6240\u5f97\u3092\u628a\u63e1\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u30b7\u30b9\u30c6\u30e0\u306e\u6a19\u6e96\u5316\u3082\u9032\u307f\u3001\u30ac\u30d0\u30e1\u30f3\u30c8\u30af\u30e9\u30a6\u30c9\u306e\u6d3b\u7528\u306b\u3088\u308a\u3001\u56fd\u3068\u5730\u65b9\u81ea\u6cbb\u4f53\u3068\u306e\u60c5\u5831\u9023\u643a\u3082\u53ef\u80fd\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u30de\u30a4\u30ca\u30ab\u30fc\u30c9\u304c\u666e\u53ca\u3057\u516c\u91d1\u53e3\u5ea7\u306e\u767b\u9332\u3082\u5897\u3048\u3066\u3044\u308b\u4eca\u65e5\u3001\u65e5\u672c\u578b\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165\u306e\u30cf\u30fc\u30c9\u30eb\u306f\u9ad8\u304f\u306a\u3044\u3002<\/p>\n<p>\u91cd\u8981\u306a\u3053\u3068\u306f\u3001\u65e5\u672c\u578b\u8efd\u6e1b\u7a0e\u7387\u306e\u30a4\u30f3\u30d5\u30e9\u306b\u5fc5\u8981\u306a\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3067\u7d10\u3065\u3044\u305f\u56fd\u6c11\u306e\u6240\u5f97\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u304c\u3001\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306b\u6d3b\u7528\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u3060\u3002\u9078\u6319\u5f8c\u306b\u958b\u50ac\u4e88\u5b9a\u306e\u56fd\u6c11\u4f1a\u8b70\u3067\u306f\u3001\u662f\u975e\u3053\u306e\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u307b\u3057\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f3\/5\u306e\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>\u7a81\u7136\u306e\u8846\u9662\u89e3\u6563\u3068\u306a\u308a\u3001\u8ca1\u653f\u30dd\u30d4\u30e5\u30ea\u30ba\u30e0\u304c\u518d\u71c3\u3001\u4e0e\u91ce\u515a\u3068\u3082\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u3092\u6253\u3061\u51fa\u3057\u305f\u3002\u305b\u3063\u304b\u304f\uff11\u6708\u304b\u3089\u5404\u515a\u304c\u30e1\u30f3\u30d0\u30fc\u3068\u306a\u308b\u300c\u56fd\u6c11\u4f1a\u8b70\u300d\u304c\u958b\u50ac\u3055\u308c\u3001\u843d\u3061\u7740\u3044\u3066\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u7a0e\u30fb\u793e\u4f1a\u4fdd\u969c\u6539\u9769\u306e\u8b70\u8ad6\u304c\u59cb\u307e\u308b\u4e88\u5b9a\u3067\u3042\u3063\u305f\u306e\u306b\u3001\u9078\u6319\u5f8c\u306b\u5ef6\u671f\u3055\u308c\u305f\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":[335,454,588,708],"backnumber":[2438],"series":[1152],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 02:48:22","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271707"}],"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=271707"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271707\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=271707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=271707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=271707"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=271707"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=271707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}