{"id":272078,"date":"2026-05-14T10:18:09","date_gmt":"2026-05-14T01:18:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272078"},"modified":"2026-05-13T11:58:27","modified_gmt":"2026-05-13T02:58:27","slug":"international-article-350","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-350\/","title":{"rendered":"\u793e\u9577\u304b\u3089\u306e\u7121\u7406\u96e3\u984c\u306e\u65ad\u308a\u65b9\u30fb\u304b\u308f\u3057\u65b9\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u56fd\u5916\u8cc7\u7523\u3067\u5f97\u305f\u6240\u5f97\u306e\u7533\u544a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"background-color: #fff; border: 4px solid #003366; padding: 0; margin-bottom: 40px; box-shadow: 8px 8px 0 rgba(0,0,0,0.1);\">\n<div style=\"display: flex; align-items: center; justify-content: space-between; padding: 25px 20px;\">\n<div style=\"flex: 1; margin-right: 15px;\">\n<h1 style=\"font-size: 28px; font-weight: 900; color: #333; margin: 0; line-height: 1.3; letter-spacing: 1px;\">\u793e\u9577\u304b\u3089\u306e\u7121\u7406\u96e3\u984c\u306e<br \/>\n<span style=\"color: #c0392b; background: linear-gradient(transparent 60%, #ffcc00 60%);\">\u65ad\u308a\u65b9\u30fb\u304b\u308f\u3057\u65b9<\/span><\/h1>\n<\/div>\n<div style=\"flex: 0 0 140px; text-align: center;\"><img decoding=\"async\" style=\"width: 100%; height: auto;\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/junzeilogo1.png\" alt=\"JUN\u7a0e\u4f1a\u30ed\u30b4\" \/><\/div>\n<\/div>\n<div style=\"background-color: #003366; color: #fff; padding: 20px; text-align: center;\">\n<div style=\"font-size: 26px; font-weight: bold; line-height: 1.2;\"><span style=\"background: #fff; color: #003366; font-size: 16px; padding: 3px 12px; border-radius: 4px; vertical-align: middle; margin-right: 10px;\">\u7b2c\uff15\u56de<\/span><br \/>\n\u56fd\u5916\u8cc7\u7523\u3067\u5f97\u305f\u6240\u5f97\u306e\u7533\u544a<\/div>\n<\/div>\n<div style=\"text-align: right; padding: 10px 20px; background: #f4f4f4; font-size: 14px; font-weight: bold; color: #333;\">\u3008JUN\u7a0e\u4f1a\u3009 \u7a0e\u7406\u58eb \u4e09\u6728<strong> \u5b5d\u592b<\/strong><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong> Question<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010<strong>\u906d\u9047\u7387<\/strong> <strong><span style=\"color: #b22222;\">\u2605\u2605\u2605<\/span>\u2606\u2606<\/strong>\u3011<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p style=\"text-align: left;\"><strong><span style=\"font-size: 17px;\">\u5148\u751f\u300110\u5e74\u4ee5\u4e0a\u524d\u304b\u3089\u6d77\u5916\u306b\u8cc3\u8cb8\u7528\u306e\u4e0d\u52d5\u7523\u3092\u6301\u3063\u3066\u3044\u3066\u3001\u73fe\u5730\u306e\u8a3c\u5238\u4f1a\u793e\u3067\u4e0a\u5834\u682a\u5f0f\u3082\u58f2\u8cb7\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u305d\u3046\u3044\u3048\u3070\u9810\u91d1\u53e3\u5ea7\u3082\u3042\u3063\u305f\u306a\u30fb\u30fb\u30fb\u3002<\/span><\/strong><\/p>\n<p style=\"text-align: left;\"><strong><span style=\"font-size: 17px;\">\u3067\u3082\u3001\u4eca\u307e\u3067\u65e5\u672c\u3067\u305d\u306e\u6240\u5f97\u3092\u7533\u544a\u3057\u305f\u3053\u3068\u306a\u3044\u3057\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u4f55\u304b\u8a00\u308f\u308c\u305f\u3053\u3068\u3082\u306a\u3044\u3093\u3060\u3088\u306d\u3002<\/span><\/strong><\/p>\n<p style=\"text-align: left;\"><strong><span style=\"font-size: 17px;\">\u4eca\u5f8c\u3082\u5927\u4e08\u592b\u3060\u3088\u306d\uff1f\u3000\u5225\u306b\u96a0\u3057\u3066\u308b\u308f\u3051\u3058\u3083\u306a\u3044\u3093\u3060\u3051\u3069\u3055\u3002<\/span><\/strong><\/p>\n<p style=\"text-align: left;\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<\/div>\n<\/div>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#fff0ff;color:#000000;border-color:#b22222;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong> Answer<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#b22222;\"><\/div>\n<p style=\"text-align: left;\"><strong>\u5927\u4e08\u592b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\uff01\u3000\u901f\u3084\u304b\u306b\u671f\u9650\u5f8c\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\uff01<\/strong><\/p>\n<p style=\"text-align: left;\">\u6614\u306f\u65e5\u672c\u306e\u7a0e\u52d9\u7f72\u304c\u56fd\u5916\u8ca1\u7523\u304b\u3089\u306e\u6240\u5f97\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u3067\u3057\u305f\u304c\u3001\u73fe\u5728\u306f\u5171\u901a\u5831\u544a\u57fa\u6e96\uff08CRS\uff09\u306b\u57fa\u3065\u304d\u3001\u6d77\u5916\u306e\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u65e5\u672c\u306e\u7a0e\u52d9\u7f72\u3078\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u304c\u81ea\u52d5\u7684\u306b\u63d0\u4f9b\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7533\u544a\u6f0f\u308c\u3092\u6307\u6458\u3055\u308c\u308b\u306e\u306f\u6642\u9593\u306e\u554f\u984c\u3067\u3059\u3002<\/p>\n<p style=\"text-align: left;\">\u901f\u3084\u304b\u306b\u671f\u9650\u5f8c\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3068\u3068\u3082\u306b\u30015,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u56fd\u5916\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u3082\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u304c\u9045\u308c\u308b\u307b\u3069\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u65e9\u6025\u306a\u5bfe\u5fdc\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#b22222;\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u300a\u78ba\u8a8d\u3059\u3079\u304d\u4e8b\u9805\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u30fb\u793e\u9577\u306e\u5c45\u4f4f\u8005\u533a\u5206<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u21e8<\/span><\/strong>\u3000\u65e5\u672c\u306e\u5c45\u4f4f\u8005\uff08\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\uff09\u306b\u8a72\u5f53\u3059\u308b\u304b\u3002\u975e\u6c38\u4f4f\u8005\u3084\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u30fb\u56fd\u5916\u8ca1\u7523\u306e\u7a2e\u985e\u30fb\u91d1\u984d\u30fb\u6240\u5728\u5730<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u21e8<\/span><\/strong>\u3000\u4fdd\u6709\u3059\u308b\u56fd\u5916\u8ca1\u7523\u306e\u7a2e\u985e\uff08\u4e0d\u52d5\u7523\u3001\u682a\u5f0f\u3001\u9810\u91d1\u7b49\uff09\u3001\u305d\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u3001\u53ca\u3073\u6240\u5728\u3059\u308b\u56fd\u30fb\u5730\u57df\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u30fb\u904e\u53bb\u306e\u7533\u544a\u72b6\u6cc1\u3068\u672a\u7533\u544a\u6240\u5f97\u306e\u898f\u6a21<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u21e8<\/span><\/strong>\u3000\u672a\u7533\u544a\u671f\u9593\u306f\u3069\u306e\u7a0b\u5ea6\u304b\u3002\u672a\u7533\u544a\u6240\u5f97\u306e\u6982\u7b97\u984d\u306f\u3044\u304f\u3089\u304b\u3002\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308b\u304b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #90ee90;\">\uff0a\u3000\uff0a\u3000<span style=\"color: #339966;\">\u89e3 \u8aac<\/span>\u3000\uff0a\u3000\uff0a<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4e8b\u5b9f\u95a2\u4fc2\u306e\u628a\u63e1<\/strong><\/h4>\n<p>\u793e\u9577\u3078\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u3068\u73fe\u72b6\u78ba\u8a8d\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u4e8b\u5b9f\u304c\u78ba\u8a8d\u3055\u308c\u307e\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u793e\u9577\u306e\u72b6\u6cc1\u3011<\/strong><\/p>\n<ul>\n<li>\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u3001\u65e5\u672c\u56fd\u5185\u306b\u751f\u6d3b\u306e\u62e0\u70b9\uff08\u4f4f\u6240\uff09\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56fd\u5916\u8ca1\u7523\u306e\u4fdd\u6709\u72b6\u6cc1\u3011<\/strong><\/p>\n<ul>\n<li>10\u5e74\u4ee5\u4e0a\u524d\u306b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\uff08\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\uff09\u3092\u7d048,000\u4e07\u5186\u3067\u8cfc\u5165\u3057\u3001\u7d99\u7d9a\u3057\u3066\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u73fe\u5730\u8a3c\u5238\u4f1a\u793e\u306b\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3001\u4e0a\u5834\u682a\u5f0f\u3092\u4fdd\u6709\u30fb\u58f2\u8cb7\u3057\u3066\u3044\u308b\u3002\u73fe\u5728\u306e\u8a55\u4fa1\u984d\u306f\u7d04\uff11\u5104\u5186\u3002<\/li>\n<li>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u9280\u884c\u306b\u9810\u91d1\u53e3\u5ea7\u304c\u3042\u308a\u3001\u5bb6\u8cc3\u53ce\u5165\u3084\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002\u6b8b\u9ad8\u306f\u7d045,000\u4e07\u5186\u3002<\/li>\n<li>\u4e0a\u8a18\u3088\u308a\u3001\u4fdd\u6709\u3059\u308b\u56fd\u5916\u8ca1\u7523\u306e\u5408\u8a08\u984d\u306f5,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u904e\u53bb\u306e\u7533\u544a\u72b6\u6cc1\u3011<\/strong><\/p>\n<ul>\n<li>\u65e5\u672c\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u4f1a\u793e\u304b\u3089\u306e\u5f79\u54e1\u5831\u916c\u306e\u307f\u3092\u7533\u544a\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u56fd\u5916\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u30fb\u914d\u5f53\u6240\u5f97\u3001\u9810\u91d1\u5229\u606f\u306f\u3044\u305a\u308c\u3082\u65e5\u672c\u3067\u7533\u544a\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u3002<\/li>\n<li>\u300c\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u300d\u306b\u3064\u3044\u3066\u3082\u3001\u3053\u308c\u307e\u3067\u4e00\u5ea6\u3082\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u305d\u306e\u4ed6\u306e\u72b6\u6cc1\u3011<\/strong><\/p>\n<ul>\n<li>\u56fd\u5916\u8cc7\u7523\u306b\u95a2\u3059\u308b\u5bb6\u8cc3\u53ce\u5165\u3084\u7d4c\u8cbb\u306e\u652f\u6255\u3044\u3001\u682a\u5f0f\u306e\u58f2\u8cb7\u4ee3\u91d1\u306a\u3069\u306f\u3001\u3059\u3079\u3066\u73fe\u5730\u306e\u9280\u884c\u53e3\u5ea7\u5185\u3067\u5b8c\u7d50\u3057\u3066\u304a\u308a\u3001\u65e5\u672c\u3078\u306e\u9001\u91d1\u306f\u884c\u3063\u3066\u3044\u306a\u3044\u3002<\/li>\n<li>\u73fe\u5730\u306e\u7a0e\u52d9\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u73fe\u5730\u306e\u4f1a\u8a08\u58eb\u306b\u4f9d\u983c\u3057\u3066\u9069\u6b63\u306b\u884c\u3063\u3066\u3044\u308b\u304c\u3001\u65e5\u672c\u306e\u7a0e\u7406\u58eb\uff08\u9867\u554f\u7a0e\u7406\u58eb\uff09\u306b\u306f\u305d\u306e\u4e8b\u5b9f\u3092\u4f1d\u3048\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6cd5\u7684\u8ad6\u70b9\u306e\u6574\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u65e5\u672c\u56fd\u5185\u306f\u3082\u3061\u308d\u3093\u56fd\u5916\u306b\u304a\u3044\u3066\u7a3c\u5f97\u3057\u305f\u6240\u5f97\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u3001\u975e\u5c45\u4f4f\u8005\u306f\u3001\u65e5\u672c\u56fd\u5185\u3067\u7a3c\u5f97\u3057\u305f\u300c\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u300d\u306e\u307f\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u5f53\u8a72\u793e\u9577\u304c\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306f\u3001\u56fd\u5916\u8cc7\u7523\u304b\u3089\u751f\u3058\u305f\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u3084\u914d\u5f53\u7b49\u3082\u65e5\u672c\u3067\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch;\">\n<table style=\"min-width: 500px; border-collapse: collapse; width: 100%; font-size: 14px; font-family: sans-serif; height: 295px;\">\n<thead>\n<tr style=\"height: 21px;\">\n<th style=\"background-color: #d6e4f0; border: 1px solid #333333; padding: 8px 10px; text-align: center; font-weight: bold; height: 21px; width: 24.4265%;\" colspan=\"2\">\u500b\u4eba\u306e\u533a\u5206<\/th>\n<th style=\"background-color: #d6e4f0; border: 1px solid #333333; padding: 8px 10px; text-align: center; font-weight: bold; height: 21px; width: 38.0566%;\">\u5b9a\u7fa9<\/th>\n<th style=\"background-color: #d6e4f0; border: 1px solid #333333; padding: 8px 10px; text-align: center; font-weight: bold; height: 21px; width: 37.382%;\">\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 106px;\">\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 8px 10px; text-align: center; vertical-align: middle; font-weight: bold; height: 253px; width: 10.6613%;\" rowspan=\"2\">\u5c45\u4f4f\u8005<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 8px 10px; text-align: left; vertical-align: top; height: 106px; width: 13.7652%;\">\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\u306e\u5c45\u4f4f\u8005<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 8px 10px; text-align: left; vertical-align: top; height: 106px; width: 38.0566%;\">\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u500b\u4eba\u306e\u3046\u3061\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\u306e\u8005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u8005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u65e5\u672c\u56fd\u5185\u306b\u73fe\u5728\u307e\u3067\u5f15\u304d\u7d9a\u304d\uff11\u5e74\u4ee5\u4e0a\u5c45\u6240\u3092\u6709\u3059\u308b\u8005<\/p>\n<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 8px 10px; text-align: left; vertical-align: top; height: 106px; width: 37.382%;\">\u56fd\u5185\u53ca\u3073\u56fd\u5916\u306b\u304a\u3044\u3066\u751f\u3058\u305f\u3059\u3079\u3066\u306e\u6240\u5f97<\/td>\n<\/tr>\n<tr style=\"height: 147px;\">\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 8px 10px; text-align: left; vertical-align: top; height: 147px; width: 13.7652%;\">\u975e\u6c38\u4f4f\u8005<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 8px 10px; text-align: left; vertical-align: top; height: 147px; width: 38.0566%;\">\u5c45\u4f4f\u8005\u306e\u3046\u3061\u3001\u6b21\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3059\u308b\u8005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u8005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u304a\u3044\u3066\u3001\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u671f\u9593\u306e\u5408\u8a08\u304c\uff15\u5e74\u4ee5\u4e0b\u3067\u3042\u308b\u8005<\/p>\n<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 8px 10px; text-align: left; vertical-align: top; height: 147px; width: 37.382%;\">\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u53ca\u3073\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u3067\u65e5\u672c\u56fd\u5185\u306b\u304a\u3044\u3066\u652f\u6255\u308f\u308c\u3001\u53c8\u306f\u56fd\u5916\u304b\u3089\u9001\u91d1\u3055\u308c\u305f\u3082\u306e<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 8px 10px; text-align: center; vertical-align: middle; font-weight: bold; height: 21px; width: 24.4265%;\" colspan=\"2\">\u975e\u5c45\u4f4f\u8005<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 8px 10px; text-align: left; vertical-align: middle; height: 21px; width: 38.0566%;\">\u5c45\u4f4f\u8005\u4ee5\u5916\u306e\u500b\u4eba<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 8px 10px; text-align: left; vertical-align: middle; height: 21px; width: 37.382%;\">\u56fd\u5185\u6e90\u6cc9\u6240\u5f97<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5171\u901a\u5831\u544a\u57fa\u6e96\uff08CRS\uff09\u306b\u57fa\u3065\u304f\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db<\/strong><\/h4>\n<p>\u7d4c\u6e08\u53d6\u5f15\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u5c55\u3059\u308b\u4e2d\u3067\u3001\u5916\u56fd\u306e\u91d1\u878d\u53e3\u5ea7\u3092\u5229\u7528\u3057\u305f\u56fd\u969b\u7684\u306a\u8131\u7a0e\u53ca\u3073\u79df\u7a0e\u56de\u907f\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306b\u3001OECD\u3067\u7b56\u5b9a\u3055\u308c\u305f\u300c\u5171\u901a\u5831\u544a\u57fa\u6e96\uff08CRS\uff1aCommon Reporting Standard\uff09\u300d\u306b\u5f93\u3063\u3066\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u975e\u5c45\u4f4f\u8005\u306b\u4fc2\u308b\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u5831\u544a\u3057\u3001\u3053\u308c\u3092\u5404\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u9593\u3067\u4e92\u3044\u306b\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>CRS\u306f\u65e5\u672c\u3067\u306f\u5e73\u621027\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5c0e\u5165\u3055\u308c\u3001\u6e96\u5099\u671f\u9593\u3092\u7d4c\u3066\u5e73\u621030\u5e74\u306b\u3001\u5e73\u621029\u5e74\u5206\u306e\u53e3\u5ea7\u60c5\u5831\u306b\u95a2\u3057\u3066\u521d\u306e\u60c5\u5831\u4ea4\u63db\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002\u4ee4\u548c\uff16\u4e8b\u52d9\u5e74\u5ea6\u306f\u3001\u65e5\u672c\u5c45\u4f4f\u8005\u306eCRS\u60c5\u5831\u7d04275\u4e07\u4ef6\uff08\u500b\u4eba\u53e3\u5ea7\u7d04272\u4e07\u4ef6\u3001\u540c\u6b8b\u9ad8\u7d049.6\u5146\u5186\u3001\u6cd5\u4eba\u53e3\u5ea7\u7d04\uff13\u4e07\u4ef6\u3001\u540c\u6b8b\u9ad8\u7d048.1\u5146\u5186\uff09\u3092101\u304b\u56fd\u30fb\u5730\u57df\u306e\u5916\u56fd\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u53d7\u9818\u3057\u3001\u5916\u56fd\u5c45\u4f4f\u8005\u306eCRS\u60c5\u5831\u7d0433\u4e07\u4ef6\uff08\u500b\u4eba\u53e3\u5ea7\u7d0431\u4e07\u4ef6\u3001\u540c\u6b8b\u9ad8\u7d041.3\u5146\u5186\u3001\u6cd5\u4eba\u53e3\u5ea7\u7d04\uff12\u4e07\u4ef6\u3001\u540c\u6b8b\u9ad8\u7d046.7\u5146\u5186\uff09\u309284\u304b\u56fd\u30fb\u5730\u57df\u306e\u5916\u56fd\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u4f9b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272080\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-1.png\" alt=\"\" width=\"2359\" height=\"994\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-1.png 2359w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-1-300x126.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-1-1024x431.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-1-768x324.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-1-1536x647.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-1-2048x863.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-1-600x253.png 600w\" sizes=\"(max-width: 2359px) 100vw, 2359px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010CRS\u306b\u57fa\u3065\u304f\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u306e\u5b9f\u65bd\u6642\u671f\u306b\u95a2\u3059\u308b\u30b3\u30df\u30c3\u30c8\u72b6\u6cc1\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272081\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-2.png\" alt=\"\" width=\"2431\" height=\"1644\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-2.png 2431w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-2-300x203.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-2-1024x692.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-2-768x519.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-2-1536x1039.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-2-2048x1385.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-2-600x406.png 600w\" sizes=\"(max-width: 2431px) 100vw, 2431px\" \/><\/a><\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px; text-align: right;\"><span style=\"font-size: 12px;\">\uff08\u5f15\u7528\uff1a\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/information\/release\/pdf\/0026001-016.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u4e8b\u52d9\u5e74\u5ea6 \u79df\u7a0e\u6761\u7d04\u7b49\u306b\u57fa\u3065\u304f\u60c5\u5831\u4ea4\u63db\u4e8b\u7e3e\u306e\u6982\u8981<\/a>\u300d\u2502\u56fd\u7a0e\u5e81\uff09<\/span><\/p>\n<p>CRS\u306e\u53c2\u52a0\u56fd\u30fb\u5730\u57df\u306f\u73fe\u5728100\u3092\u8d85\u3048\u3066\u3044\u307e\u3059\u304c\u3001\u7c73\u56fd\u306fCRS\u306b\u53c2\u52a0\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u7c73\u56fd\u3067\u306f2010\u5e74\u306b\u300c\u5916\u56fd\u53e3\u5ea7\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6cd5\uff08FATCA\uff1aForeign Account Tax Compliance Act\uff09\u300d\u304c\u6210\u7acb\u3057\u3066\u304a\u308a\u3001\u72ec\u81ea\u306e\u60c5\u5831\u53ce\u96c6\u30b7\u30b9\u30c6\u30e0\u3092\u6709\u3057\u3066\u3044\u308b\u305f\u3081\u3067\u3001\u305d\u306e\u4e00\u65b9\u3067\u81ea\u56fd\u306b\u3042\u308b\u5916\u56fd\u4eba\u306e\u53e3\u5ea7\u60c5\u5831\u3092\u4ed6\u56fd\u3078\u4e00\u5f8b\u306b\u63d0\u4f9b\u3059\u308b\u4ed5\u7d44\u307f\u3092\u6301\u3063\u3066\u3044\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u65e5\u672c\u3068\u7c73\u56fd\u306e\u9593\u306b\u306f\u300c\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u300d\u304c\u3042\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u3084\u79df\u7a0e\u56de\u907f\u306e\u7591\u3044\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e21\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u9593\u3067\u60c5\u5831\u4ea4\u63db\u304c\u884c\u308f\u308c\u308b\u4ed5\u7d44\u307f\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4eee\u306b\u7c73\u56fd\u306b\u8cc7\u7523\u3092\u79fb\u3057\u3066\u3082\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u305d\u306e\u60c5\u5831\u304c\u65e5\u672c\u3078\u4f1d\u308f\u308b\u53ef\u80fd\u6027\u306f\u5341\u5206\u306b\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u306e\u7a0e\u52d9\u7f72\u306f\u53d7\u9818\u3057\u305fCRS\u60c5\u5831\u306e\u5229\u7528\u3092\u91cd\u70b9\u9805\u76ee\u306e\u4e00\u3064\u306b\u63b2\u3052\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u306f\u56fd\u5916\u3067\u6240\u5f97\u304c\u751f\u3058\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u78ba\u5b9a\u7533\u544a\u306b\u3053\u308c\u3089\u306e\u6240\u5f97\u304c\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u628a\u63e1\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u3078\u7740\u624b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305fCRS\u60c5\u5831\u306f\u53e3\u5ea7\u60c5\u5831\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u91d1\u878d\u8cc7\u7523\u7b49\u306b\u5bfe\u3059\u308b\u53ce\u5165\u91d1\u984d\u3067\u3042\u3063\u3066\u6240\u5f97\u91d1\u984d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u682a\u5f0f\u306e\u58f2\u8cb7\u3092\u7e70\u308a\u8fd4\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u5404\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u793a\u3057\u3066\u8b72\u6e21\u640d\u76ca\u3092\u8a3c\u660e\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3082\u306e\u306e\u3001\u904e\u53bb\u306e\u53d6\u5f15\u660e\u7d30\u66f8\u304c\u624b\u5143\u306b\u306a\u304f\u3001\u53d6\u5f15\u660e\u7d30\u66f8\u306e\u518d\u767a\u884c\u306b\u306f\u6d77\u5916\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u306b\u51fa\u5411\u304f\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u7d0d\u7a0e\u8005\u304c\u53d6\u5f97\u4fa1\u984d\u7b49\u3092\u8a3c\u660e\u3067\u304d\u306a\u3051\u308c\u3070\u5927\u304d\u306a\u4fee\u6b63\u984d\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u7533\u544a\u66f8\u4f5c\u6210\u306b\u304a\u3044\u3066\u3001\u6d77\u5916\u306e\u91d1\u878d\u53e3\u5ea7\u3092\u901a\u3058\u3066\u53d6\u5f97\u3059\u308b\u5229\u5b50\u30fb\u914d\u5f53\u6240\u5f97\u306e\u5186\u63db\u7b97\u306f\u3001\u8b72\u6e21\u6240\u5f97\u3068\u306f\u7570\u306a\u308aTTB\u304c\u4f7f\u7528\u4e0d\u53ef\u3067\u3042\u308b\u3053\u3068\u3084\u3001\u65e5\u672c\u304c\u5916\u56fd\u3068\u7de0\u7d50\u3057\u3066\u3044\u308b\u79df\u7a0e\u6761\u7d04\uff08\u5354\u5b9a\uff09\u3067\u3001\u5229\u5b50\u30fb\u914d\u5f53\u7b49\u306e\u6295\u8cc7\u6240\u5f97\u306b\u3064\u3044\u3066\u73fe\u5730\u3067\u8ab2\u3055\u308c\u308b\u6240\u5f97\u7a0e\u304c\u8efd\u6e1b\u30fb\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u3001\u305d\u306e\u8efd\u6e1b\u30fb\u514d\u9664\u3055\u308c\u308b\u984d\u3092\u8d85\u3048\u3066\u8ab2\u3055\u308c\u305f\u5916\u56fd\u6240\u5f97\u7a0e\u306e\u984d\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u8d85\u3048\u308b\u5916\u56fd\u6240\u5f97\u7a0e\u306e\u984d\u306f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u4e0d\u53ef\u3067\u3042\u308b\u3053\u3068\u7b49\u3001\u56fd\u5916\u6240\u5f97\u7279\u6709\u306e\u8ad6\u70b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6<\/strong><\/h4>\n<p>\u8fd1\u5e74\u3001\u56fd\u5916\u8ca1\u7523\u306e\u4fdd\u6709\u304c\u5897\u52a0\u50be\u5411\u306b\u3042\u308b\u4e2d\u3067\u3001\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u9069\u6b63\u5316\u304c\u55ab\u7dca\u306e\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u306a\u3069\u3092\u80cc\u666f\u3068\u3057\u3066\u3001\u5e73\u621024\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u3001\u5e73\u621026\u5e74\uff11\u6708\u304b\u3089\u65bd\u884c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c5,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u56fd\u5916\u8ca1\u7523\u3092\u4fdd\u6709\u3059\u308b\u5c45\u4f4f\u8005\uff08\u975e\u6c38\u4f4f\u8005\u3092\u9664\u304f\u3002\uff09\u306f\u3001\u305d\u306e\u5e74\u306e\u7fcc\u5e74\u306e6\u670830\u65e5\u307e\u3067\u306b\u3001\u5f53\u8a72\u56fd\u5916\u8ca1\u7523\u306e\u7a2e\u985e\u3001\u6570\u91cf\u53ca\u3073\u4fa1\u984d\u305d\u306e\u4ed6\u5fc5\u8981\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u300c\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u300d\u3092\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u6cd5\uff15\u2460\u672c\u6587\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272082\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-3.png\" alt=\"\" width=\"1462\" height=\"2475\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-3.png 1462w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-3-177x300.png 177w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-3-605x1024.png 605w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-3-768x1300.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-3-907x1536.png 907w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-3-1210x2048.png 1210w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/murinandai5-3-600x1016.png 600w\" sizes=\"(max-width: 1462px) 100vw, 1462px\" \/><\/a><\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px; text-align: right;\"><span style=\"font-size: 12px;\">\uff08\u5f15\u7528\uff1a\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/pdf\/291025_04.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u8a18\u8f09\u4f8b<\/a>\u300d\u2502\u56fd\u7a0e\u5e81\uff09<\/span><\/p>\n<p>\u671f\u9650\u5185\u306b\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u304c\u306a\u3044\u5834\u5408\u306b\u3001\u305d\u306e\u56fd\u5916\u8ca1\u7523\u306b\u95a2\u3059\u308b\u6240\u5f97\u7a0e\u7b49\u306e\u7533\u544a\u6f0f\u308c\u304c\u751f\u3058\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u56fd\u5916\u8ca1\u7523\u306b\u95a2\u3059\u308b\u7533\u544a\u6f0f\u308c\u306b\u4fc2\u308b\u90e8\u5206\u306e\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306b\u3064\u3044\u3066\u3001\uff15\uff05\u52a0\u91cd\u3055\u308c\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306e\u52a0\u91cd\u63aa\u7f6e\u304c\u3068\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u516c\u793e\u50b5\u30fb\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u65b9\u6cd5\u3068\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664<\/strong><\/h4>\n<p>\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u65e5\u672c\u56fd\u5185\u306e\u91d1\u878d\u53e3\u5ea7\uff08\u5185\u95a3\u7dcf\u7406\u5927\u81e3\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\uff09\u3092\u901a\u3058\u3066\u58f2\u59d4\u8a17\u7b49\u3092\u3057\u3066\u767a\u751f\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\uff08\u511f\u9084\u640d\u5931\uff09\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u56fd\u5916\u306e\u91d1\u878d\u53e3\u5ea7\u3092\u901a\u3058\u3066\u58f2\u59d4\u8a17\u7b49\u3092\u3057\u3066\u767a\u751f\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u7b49\u306f\u3001\u65e5\u672c\u56fd\u5185\u306e\u91d1\u878d\u53e3\u5ea7\u3092\u901a\u3058\u3066\u58f2\u59d4\u8a17\u7b49\u3092\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u3082\u306e\u306e\u3001\u56fd\u5185\u5916\u306e\u91d1\u878d\u53e3\u5ea7\u3092\u901a\u3058\u3066\u53d6\u5f97\u3059\u308b\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u5229\u5b50\u6240\u5f97\u30fb\u914d\u5f53\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u3084\uff13\u5e74\u9593\u306e\u7e70\u8d8a\u63a7\u9664\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u65e5\u672c\u56fd\u5185\u306e\u91d1\u878d\u53e3\u5ea7\u3067\u58f2\u59d4\u8a17\u7b49\u304c\u53ef\u80fd\u306a\u9298\u67c4\u306f\u3001\u5f53\u8a72\u91d1\u878d\u53e3\u5ea7\u3092\u901a\u3058\u3066\u58f2\u8cb7\u3057\u305f\u307b\u3046\u304c\u7a0e\u5236\u7684\u306b\u306f\u6709\u5229\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u672c\u4ef6\u4e8b\u4f8b\u3078\u306e\u5f53\u3066\u306f\u3081<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5c45\u4f4f\u8005\u533a\u5206\u306e\u5224\u5b9a<\/strong><\/h4>\n<p>\u793e\u9577\u306f\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u3001\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u300c\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\u306e\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u65e5\u672c\u56fd\u5185\u3067\u751f\u3058\u305f\u6240\u5f97\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u5916\u3067\u751f\u3058\u305f\u3059\u3079\u3066\u306e\u6240\u5f97\uff08\u5168\u4e16\u754c\u6240\u5f97\uff09\u306b\u3064\u3044\u3066\u3001\u65e5\u672c\u3067\u7533\u544a\u30fb\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u672a\u7533\u544a\u6240\u5f97\u306e\u6574\u7406<\/strong><\/h4>\n<p>\u73fe\u5730\u3067\u5b8c\u7d50\u3057\u3066\u65e5\u672c\u3078\u9001\u91d1\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4e0d\u52d5\u7523\u304b\u3089\u751f\u3058\u308b\u8cc3\u8cb8\u53ce\u5165\uff08\u4e0d\u52d5\u7523\u6240\u5f97\uff09\u3001\u73fe\u5730\u8a3c\u5238\u53e3\u5ea7\u3067\u306e\u682a\u5f0f\u58f2\u8cb7\u76ca\uff08\u8b72\u6e21\u6240\u5f97\uff09\u3084\u914d\u5f53\u91d1\uff08\u914d\u5f53\u6240\u5f97\uff09\u3001\u9280\u884c\u9810\u91d1\u306e\u5229\u606f\uff08\u5229\u5b50\u6240\u5f97\uff09\u306f\u3059\u3079\u3066\u65e5\u672c\u3067\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306b\u3064\u3044\u3066\u3001\u5404\u5e74\u5206\u306e\u6240\u5f97\u3092\u518d\u8a08\u7b97\u3057\u3001\u904e\u53bb\u306b\u9061\u3063\u3066\u901f\u3084\u304b\u306b\u671f\u9650\u5f8c\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u73fe\u5730\u3067\u7d0d\u4ed8\u3057\u305f\u7a0e\u91d1\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000CRS\u60c5\u5831\u306b\u3088\u308b\u628a\u63e1\u30ea\u30b9\u30af<\/strong><\/h4>\n<p>\u793e\u9577\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306b\u91d1\u878d\u53e3\u5ea7\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306fCRS\uff08\u5171\u901a\u5831\u544a\u57fa\u6e96\uff09\u306b\u53c2\u52a0\u3057\u3066\u304a\u308a\u3001\u3059\u3067\u306b\u65e5\u672c\u3068\u306e\u9593\u3067\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306e\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u307e\u3059 \u3002\u65e5\u672c\u306e\u7a0e\u52d9\u7f72\u306f\u53d7\u9818\u3057\u305fCRS\u60c5\u5831\u306e\u5229\u7528\u3092\u91cd\u70b9\u9805\u76ee\u306e\u4e00\u3064\u306b\u63b2\u3052\u3066\u3044\u307e\u3059 \u3002\u7a0e\u52d9\u7f72\u306f\u3001\u81ea\u52d5\u9001\u4ed8\u3055\u308c\u3066\u304d\u305f\u6d77\u5916\u53e3\u5ea7\u306e\u60c5\u5831\u3068\u56fd\u5185\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u7167\u5408\u3057\u3001\u56fd\u5916\u6240\u5f97\u306e\u7533\u544a\u6f0f\u308c\u3092\u5bb9\u6613\u306b\u628a\u63e1\u3057\u3066\u7a0e\u52d9\u8abf\u67fb\u306b\u7740\u624b\u3057\u3066\u3044\u307e\u3059 \u3002\u3057\u305f\u304c\u3063\u3066\u300c\u6d77\u5916\u306e\u53e3\u5ea7\u3060\u304b\u3089\u7a0e\u52d9\u7f72\u306b\u306f\u3070\u308c\u306a\u3044\u300d\u3068\u3044\u3046\u8003\u3048\u306f\u3082\u306f\u3084\u901a\u7528\u305b\u305a\u3001\u672a\u7533\u544a\u306e\u4e8b\u5b9f\u3092\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3055\u308c\u308b\u306e\u306f\u6642\u9593\u306e\u554f\u984c\u3068\u8a00\u308f\u3056\u308b\u3092\u5f97\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9<\/strong><\/h4>\n<p>\u793e\u2ed1\u304c\u4fdd\u6709\u3059\u308b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4e0d\u52d5\u7523\u3001\u4e0a\u5834\u682a\u5f0f\u3001\u9810\u2fa6\u306e\u5408\u8a08\u984d\u304c\uff12\u5104\u5186\u3092\u8d85\u3048\u3066\u304a\u308a\u3001\u57fa\u6e96\u984d\u3067\u3042\u308b\u300c5,000\u4e07\u5186\u8d85\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6bce\u5e74\u300c\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u300d\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u672a\u63d0\u51fa\u306e\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u7b49\u3067\u7533\u544a\u6f0f\u308c\u304c\u6307\u6458\u3055\u308c\u305f\u969b\u306e\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u304c\uff15\uff05\u52a0\u91cd\u3055\u308c\u308b\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u73fe\u5730\u8a3c\u5238\u4f1a\u793e\u3092\u901a\u3058\u3066\u884c\u3063\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u58f2\u8cb7\u3067\u4eee\u306b\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u640d\u5931\u3092\u65e5\u672c\u56fd\u5185\u306e\u91d1\u878d\u53e3\u5ea7\u3092\u901a\u3058\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\u3068\u76f8\u6bba\uff08\u640d\u76ca\u901a\u7b97\uff09\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u5229\u5b50\u6240\u5f97\u30fb\u914d\u5f53\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u3084\u3001\u7fcc\u5e74\u4ee5\u964d\uff13\u5e74\u9593\u306e\u7e70\u8d8a\u63a7\u9664\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u4eca\u5f8c\u306e\u904b\u7528\u306b\u304a\u3044\u3066\u306f\u3001\u56fd\u5185\u306e\u8a3c\u5238\u53e3\u5ea7\u3078\u79fb\u7ba1\u3067\u304d\u308b\u9298\u67c4\u304c\u306a\u3044\u304b\u306a\u3069\u3001\u7a0e\u52d9\u9762\u3092\u8003\u616e\u3057\u305f\u53e3\u5ea7\u306e\u898b\u76f4\u3057\u3082\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u901f\u3084\u304b\u306a\u671f\u9650\u5f8c\u7533\u544a\u66f8\u306e\u63d0\u51fa<\/strong><\/h4>\n<p>\u672a\u7533\u544a\u306e\u56fd\u5916\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u3001\u901f\u3084\u304b\u306b\u671f\u9650\u5f8c\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u6700\u3082\u91cd\u8981\u3067\u3059\u3002\u81ea\u4e3b\u7684\u306b\u671f\u9650\u5f8c\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\uff15\uff05\u306b\u8efd\u6e1b\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\uff08\u901a\u5247\u6cd5\u7b2c66\u6761\u7b2c\uff16\u9805\uff09\u3002\u7a0e\u52d9\u8abf\u67fb\u306e\u901a\u77e5\u3092\u53d7\u3051\u305f\u5f8c\u3084\u3001\u66f4\u6b63\u30fb\u6c7a\u5b9a\u3092\u53d7\u3051\u305f\u5f8c\u3067\u306f\u3001\u3088\u308a\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa<\/strong><\/h4>\n<p>5,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u56fd\u5916\u8ca1\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u56fd\u5916\u8ca1\u7523\u306b\u95a2\u3059\u308b\u6240\u5f97\u7a0e\u7b49\u306e\u7533\u544a\u6f0f\u308c\u304c\u3042\u3063\u305f\u3068\u304d\u306f\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u304c\uff15\uff05\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408\u306b\u306f\uff15\uff05\u52a0\u91cd\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u4eca\u5f8c\u306e\u53d6\u5f15\u53e3\u5ea7\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u6d77\u5916\u306e\u91d1\u878d\u53e3\u5ea7\u3092\u901a\u3058\u3066\u53d6\u5f97\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u640d\u76ca\u901a\u7b97\u53ca\u3073\uff13\u5e74\u9593\u306e\u7e70\u8d8a\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u65e5\u672c\u56fd\u5185\u306e\u91d1\u878d\u53e3\u5ea7\u3067\u58f2\u59d4\u8a17\u7b49\u304c\u53ef\u80fd\u306a\u9298\u67c4\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u5185\u306e\u91d1\u878d\u53e3\u5ea7\u3092\u901a\u3058\u3066\u58f2\u8cb7\u3057\u305f\u307b\u3046\u304c\u7a0e\u5236\u7684\u306b\u306f\u6709\u5229\u3067\u3059\u3002\u640d\u5207\u308a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u3082\u3001\u3053\u306e\u3088\u3046\u306a\u7a0e\u5236\u4e0a\u306e\u5236\u7d04\u3092\u8003\u616e\u306b\u5165\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#ece2fe;color:#000000;border-color:#800080;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #800080;\"><strong>\u7a0e\u7406\u58eb\u304b\u3089\u306e\u30b3\u30e1\u30f3\u30c8<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800080;\"><\/div>\n<p><span style=\"font-size: 17px;\">\u6d77\u5916\u8cc7\u7523\u306e\u904b\u7528\u3084\u73fe\u91d1\u306e\u52d5\u304d\u304c\u73fe\u5730\u3067\u5b8c\u7d50\u3057\u3066\u3044\u308b\u3068\u3001\u300c\u65e5\u672c\u306b\u8cc7\u91d1\u3092\u6301\u3061\u8fbc\u3093\u3067\u3044\u306a\u3044\u304b\u3089\u7533\u544a\u3057\u306a\u304f\u3066\u3082\u3070\u308c\u306a\u3044\u3060\u308d\u3046\u300d\u300c\u73fe\u5730\u3067\u7a0e\u91d1\u3092\u6255\u3063\u3066\u3044\u308b\u304b\u3089\u65e5\u672c\u3067\u306f\u95a2\u4fc2\u306a\u3044\u3060\u308d\u3046\u300d\u3068\u5b89\u6613\u306b\u8aa4\u89e3\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u975e\u5e38\u306b\u591a\u304f\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u65e5\u672c\u306e\u300c\u5c45\u4f4f\u8005\u300d\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u5168\u4e16\u754c\u306e\u6240\u5f97\u3092\u65e5\u672c\u3067\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 17px;\">\u300c\u4eca\u307e\u3067\u7a0e\u52d9\u7f72\u304b\u3089\u4f55\u3082\u8a00\u308f\u308c\u306a\u304b\u3063\u305f\u304b\u3089\u3001\u4eca\u5f8c\u3082\u5927\u4e08\u592b\u300d\u3068\u3044\u3046\u793e\u9577\u306e\u8003\u3048\u306f\u5927\u5909\u5371\u967a\u3067\u3059\u3002\u8fd1\u5e74\u3001\u56fd\u7a0e\u5e81\u306f\u5bcc\u88d5\u5c64\u306e\u56fd\u5916\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u76e3\u8996\u306e\u76ee\u3092\u304b\u3064\u3066\u306a\u3044\u307b\u3069\u5f37\u3081\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u3066\u304b\u3089\u3067\u306f\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u91cd\u52a0\u7b97\u7a0e\u3001\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u672a\u63d0\u51fa\u306b\u3088\u308b\u52a0\u91cd\u63aa\u7f6e\u306a\u3069\u3001\u81f4\u547d\u7684\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u6f5c\u5728\u7684\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 17px;\">\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u671f\u9650\u5f8c\u7533\u544a\u53ca\u3073\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u3092\u884c\u3046\u3053\u3068\u304c\u3001\u7d50\u679c\u7684\u306b\u30da\u30ca\u30eb\u30c6\u30a3\uff08\u30ad\u30ba\uff09\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u552f\u4e00\u304b\u3064\u6700\u5584\u306e\u7b56\u3067\u3059\u3002\u793e\u9577\u306b\u306f\u3053\u306e\u30ea\u30b9\u30af\u3092\u3057\u3063\u304b\u308a\u3068\u8a8d\u8b58\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u4e00\u523b\u3082\u65e9\u304f\u9069\u6b63\u306a\u7533\u544a\u624b\u7d9a\u304d\u3092\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800080;\"><\/div>\n<\/div>\n<\/div>\n<\/div>\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3010\u53c2\u8003\uff08\u95a2\u9023\u6761\u6587\u7b49\uff09\u3011<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff08\u5b9a\u7fa9\uff09<\/li>\n<li>\u6240\u5f97\u7a0e\u6cd5\uff15\u6761\uff08\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff09<\/li>\n<li>\u6240\u5f97\u7a0e\u6cd5\uff17\u6761\uff08\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2\uff09<\/li>\n<li>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd537\u6761\u306e12\u306e\uff12\uff08\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\uff09<\/li>\n<li>\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff15\u6761\uff08\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\uff09<\/li>\n<li>\u56fd\u7a0e\u901a\u5247\u6cd566\u6761\uff08\u7121\u7533\u544a\u52a0\u7b97\u7a0e\uff09<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><\/li>\n<\/ul>\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>\u5148\u751f\u300110\u5e74\u4ee5\u4e0a\u524d\u304b\u3089\u6d77\u5916\u306b\u8cc3\u8cb8\u7528\u306e\u4e0d\u52d5\u7523\u3092\u6301\u3063\u3066\u3044\u3066\u3001\u73fe\u5730\u306e\u8a3c\u5238\u4f1a\u793e\u3067\u4e0a\u5834\u682a\u5f0f\u3082\u58f2\u8cb7\u3057\u3066\u3044\u308b\u3093\u3060\u3002\u305d\u3046\u3044\u3048\u3070\u9810\u91d1\u53e3\u5ea7\u3082\u3042\u3063\u305f\u306a\u30fb\u30fb\u30fb\u3002<br \/>\n\u3067\u3082\u3001\u4eca\u307e\u3067\u65e5\u672c\u3067\u305d\u306e\u6240\u5f97\u3092\u7533\u544a\u3057\u305f\u3053\u3068\u306a\u3044\u3057\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u4f55\u304b\u8a00\u308f\u308c\u305f\u3053\u3068\u3082\u306a\u3044\u3093\u3060\u3088\u306d\u3002<br \/>\n\u4eca\u5f8c\u3082\u5927\u4e08\u592b\u3060\u3088\u306d\uff1f\u3000\u5225\u306b\u96a0\u3057\u3066\u308b\u308f\u3051\u3058\u3083\u306a\u3044\u3093\u3060\u3051\u3069\u3055\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":[577,348,557,377,700,615],"backnumber":[2451],"series":[2471],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 21:12:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272078"}],"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=272078"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272078\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=272078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=272078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=272078"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=272078"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=272078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}