{"id":272397,"date":"2026-08-13T10:17:57","date_gmt":"2026-08-13T01:17:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272397"},"modified":"2026-08-12T11:36:08","modified_gmt":"2026-08-12T02:36:08","slug":"international-article-366","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-366\/","title":{"rendered":"\u3008\u6700\u77ed\u3067\u7406\u89e3\u3059\u308b\u3009\u6d77\u5916\u53d6\u5f15\u306e\u7a0e\u52d9\u5b9f\u52d9\u30ac\u30a4\u30c9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u6d77\u5916\u9032\u51fa\u306e\u5165\u53e3\u300d\uff0d\u9032\u51fa\u5f62\u614b\u306e\u9078\u629e\u3068\u3001\u521d\u671f\u6bb5\u968e\u3067\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u3001\u30b3\u30b9\u30c8\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"max-width: 720px; margin: 0 auto; padding: 40px 20px; font-family: '\u30e1\u30a4\u30ea\u30aa', Meiryo, 'Hiragino 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bold; color: #d4a843; letter-spacing: 0.08em; margin: 0 0 6px 0;\"><span style=\"color: #ffcc00;\">\u3008\u6700\u77ed\u3067\u7406\u89e3\u3059\u308b\u3009\u6d77\u5916\u53d6\u5f15\u306e\u7a0e\u52d9\u5b9f\u52d9\u30ac\u30a4\u30c9<\/span><\/p>\n<p style=\"font-size: 13px; color: rgba(255,255,255,0.7); margin: 0 0 8px 0; letter-spacing: 0.06em;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/p>\n<h2 style=\"font-size: clamp(18px, 5.5vw, 26px); font-weight: bold; color: #fff; line-height: 1.5; margin: 0; text-shadow: 0 1px 8px rgba(0,0,0,0.3);\">\u300c\u6d77\u5916\u9032\u51fa\u306e\u5165\u53e3\u300d<\/h2>\n<p style=\"font-size: clamp(12px, 3.2vw, 14px); color: rgba(255,255,255,0.82); line-height: 1.6; margin: 8px 0 0 0; letter-spacing: 0.04em;\">\uff0d\u9032\u51fa\u5f62\u614b\u306e\u9078\u629e\u3068\u3001\u521d\u671f\u6bb5\u968e\u3067\u898b\u843d\u3068\u3057\u304c\u3061\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u3001\u30b3\u30b9\u30c8\uff0d<\/p>\n<p style=\"font-size: 12px; color: rgba(255,255,255,0.55); margin: 16px 0 0 0; letter-spacing: 0.04em;\"><span style=\"color: #ffffff;\">\u592a\u967d\u30b0\u30e9\u30f3\u30c8\u30bd\u30f3\u30c8\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba\u3000\u30c7\u30a3\u30ec\u30af\u30bf\u30fc<\/span><br \/>\n<span style=\"color: #ffffff;\">\u7a0e\u7406\u58eb\u3000<span style=\"font-size: 12px;\">\u5409\u672c\u3000\u58ee\u4ecb<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"background: #f0f4f8; border-left: 5px solid #1a5276; border-radius: 4px; padding: 24px 28px; margin-bottom: 12px;\"><span style=\"display: inline-block; background: #1a5276; color: #fff; font-size: 14px; font-weight: bold; padding: 2px 16px; border-radius: 3px; letter-spacing: 0.1em; margin-bottom: 12px;\">Q<\/span><br \/>\n<span style=\"display: block; font-size: 15px; line-height: 1.9; color: #333;\">\u9867\u554f\u5148\u304b\u3089\u300c\u6d77\u5916\u9032\u51fa\u3092\u8003\u3048\u3066\u3044\u308b\u300d\u3068\u306e\u8a71\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/span><br \/>\n<span style=\"display: block; font-size: 15px; line-height: 1.9; color: #333;\">\u4f1a\u793e\u306e\u4e8b\u696d\u90e8\u9580\u306f\u8ca9\u58f2\u6226\u7565\u3084\u73fe\u5730\u30d1\u30fc\u30c8\u30ca\u30fc\u9078\u5b9a\u306a\u3069\u306b\u76ee\u4e0b\u96c6\u4e2d\u3057\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u304c\u3001\u9867\u554f\u7a0e\u7406\u58eb\u3068\u3057\u3066\u6700\u521d\u306b\u304a\u3055\u3048\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/div>\n<p><!--more--><\/p>\n<div style=\"background: #fdf8ee; border-left: 5px solid #d4a843; border-radius: 4px; padding: 24px 28px; margin-bottom: 40px;\"><span style=\"display: inline-block; background: #d4a843; color: #fff; font-size: 14px; font-weight: bold; padding: 2px 16px; border-radius: 3px; letter-spacing: 0.1em; margin-bottom: 12px;\">A<\/span><br \/>\n<span style=\"display: block; font-size: 15px; line-height: 1.9; color: #333;\">\u6d77\u5916\u9032\u51fa\u306b\u304a\u3051\u308b\u7a0e\u52d9\u306f\u3001\u65e5\u672c\u3068\u73fe\u5730\u56fd\u3068\u3044\u3046\u4e8c\u3064\u306e\u7a0e\u52d9\u5f53\u5c40\u3092\u898b\u636e\u3048\u3066\u8a2d\u8a08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u4e00\u3064\u306b\u9032\u51fa\u5f62\u614b\u306e\u9078\u629e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"display: block; font-size: 15px; line-height: 1.9; color: #333;\">\u6d77\u5916\u9032\u51fa\u306f\u3001\u4e00\u822c\u7684\u306b\u3001<strong>\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3001\u652f\u5e97\u3001\u73fe\u5730\u6cd5\u4eba\uff08\u5b50\u4f1a\u793e\uff09<\/strong>\u306e\u5f62\u614b\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3069\u306e\u5f62\u614b\u3092\u9078\u629e\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u73fe\u5730\u3067\u6cd5\u4eba\u7a0e\u7b49\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u304b\u3001\u3069\u306e\u7bc4\u56f2\u3067\u672c\u793e\u304c\u8cac\u4efb\u3092\u8ca0\u3046\u306e\u304b\u3001\u89aa\u5b50\u9593\u53d6\u5f15\u306e\u8ad6\u70b9\u306f\u4f55\u304b\u3001\u3055\u3089\u306b\u306f\u64a4\u9000\u6642\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u624b\u7d9a\u304d\u3084\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3059\u308b\u306e\u304b\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/span><br \/>\n<span style=\"display: block; font-size: 15px; line-height: 1.9; color: #333; margin-top: 8px;\">\u9867\u554f\u7a0e\u7406\u58eb\u3068\u3057\u3066\u306f\u3001\u9032\u51fa\u5f62\u614b\u3001\u9032\u51fa\u5148\u306e\u7a0e\u7387\u3001\u73fe\u5730\u3067\u306e\u6d3b\u52d5\u5185\u5bb9\u3001\u7dad\u6301\u7ba1\u7406\u30b3\u30b9\u30c8\u3001\u64a4\u9000\u6642\u306e\u8ca0\u62c5\u3001\u73fe\u5730\u5f53\u5c40\u306e\u52d5\u5411\u307e\u3067\u542b\u3081\u3066\u3001\u4e8b\u696d\u8a08\u753b\u306e\u524d\u63d0\u3092\u78ba\u8a8d\u3059\u308b\u8996\u70b9\u3092\u3082\u3064\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #1a5276;\">\u25a0<\/span><span style=\"color: #d4a843;\"> \u25a0<\/span><span style=\"color: #1a5276;\"> \u25a0<\/span> \u89e3 \u8aac <span style=\"color: #1a5276;\">\u25a0<\/span><span style=\"color: #d4a843;\"> \u25a0<\/span><span style=\"color: #1a5276;\"> \u25a0<\/span><\/strong><\/h4>\n<p>&nbsp;<\/p>\n<div style=\"border-bottom: 3px solid #0f2041; padding-bottom: 8px; margin-bottom: 20px;\"><span style=\"display: block; serif; font-size: 20px; font-weight: bold; color: #0f2041; line-height: 1.5;\">\uff11\u3000\u9032\u51fa\u5f62\u614b\u306e\u300c\u4e09\u629e\u300d\u3068\u7a0e\u52d9\u306e\u5206\u304b\u308c\u9053<\/span><\/div>\n<p>\u6d77\u5916\u9032\u51fa\u306e\u5f62\u614b\u306f\u3001<strong><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span><\/strong>\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3001<span style=\"color: #333399;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u652f\u5e97\u3001<strong><span style=\"color: #333399;\">\uff08\uff13\uff09<\/span><\/strong>\u73fe\u5730\u6cd5\u4eba\uff08\u5b50\u4f1a\u793e\uff09\u306e\uff13\u3064\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u91cd\u8981\u306a\u306e\u306f\u3001\u3053\u308c\u306f\u5358\u306a\u308b\u6cd5\u7684\u5f62\u5f0f\u306e\u9055\u3044\u3067\u306f\u306a\u304f\u3001\u300c\u3069\u3053\u3067\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u308b\u306e\u304b\u300d\u300c\u3069\u306e\u3088\u3046\u306a\u7ba1\u7406\u4f53\u5236\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u304b\u300d\u3092\u5de6\u53f3\u3059\u308b\u7d4c\u55b6\u4e0a\u306e\u9078\u629e\u3067\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3000<span style=\"font-size: 10pt;\">\u2015 \u8efd\u3044\u5f62\u614b\u3060\u304c\u300cPE\uff08Permanent Establishment\uff09\u8a8d\u5b9a\u300d\u304c\u8ad6\u70b9\u306b \u2015<\/span><\/strong><\/h4>\n<p>\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306f\u3001\u5e02\u5834\u8abf\u67fb\u3001\u60c5\u5831\u53ce\u96c6\u3001\u5e83\u544a\u5ba3\u4f1d\u306a\u3069\u306e\u6d3b\u52d5\u3092\u76ee\u7684\u3068\u3057\u3066\u8a2d\u7f6e\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u901a\u5e38\u3001\u73fe\u5730\u3067\u306f\u58f2\u4e0a\u3092\u8a08\u4e0a\u305b\u305a\u3001\u5951\u7d04\u7de0\u7d50\u3084\u8ca9\u58f2\u6d3b\u52d5\u3082\u884c\u308f\u306a\u3044\u3053\u3068\u304c\u524d\u63d0\u3068\u3055\u308c\u3001\u6bd4\u8f03\u7684\u7c21\u6613\u306a\u5f62\u614b\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6d3b\u52d5\u5185\u5bb9\u304c\u5e02\u5834\u8abf\u67fb\u306a\u3069\u306b\u3068\u3069\u307e\u308b\u9650\u308a\u3001\u73fe\u5730\u3067\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u305a\u3001\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3067\u751f\u3058\u305f\u7d4c\u8cbb\u306f\u65e5\u672c\u6cd5\u4eba\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5b9f\u52d9\u4e0a\u306f\u300c\u55b6\u696d\u3057\u3066\u3044\u306a\u3044\u3064\u3082\u308a\u300d\u304c\u30ea\u30b9\u30af\u306b\u306a\u308a\u3048\u307e\u3059\u3002<\/p>\n<p>\u73fe\u5730\u99d0\u5728\u54e1\u304c\u9867\u5ba2\u3068\u4fa1\u683c\u4ea4\u6e09\u3092\u884c\u3063\u3066\u3044\u305f\u308a\u3001\u5951\u7d04\u7de0\u7d50\u306b\u5411\u3051\u305f\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u305f\u308a\u3059\u308b\u5834\u5408\u3001\u73fe\u5730\u5f53\u5c40\u304b\u3089\u55b6\u696d\u62e0\u70b9\u3001\u3059\u306a\u308f\u3061\u300c<strong>PE<\/strong>\uff08\u6052\u4e45\u7684\u65bd\u8a2d\uff1a\u6240\u6cd5\uff12\u516b\u306e\u56db\u3001\u6cd5\u6cd5\uff12\u5341\u4e8c\u306e\u5341\u4e5d\u3001OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\uff15\uff09\u300d\u3068\u8a8d\u5b9a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>PE\u3068\u306f\u7c21\u5358\u306b\u8a00\u3048\u3070\u3001\u4f01\u696d\u304c\u6d77\u5916\u3067\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u73fe\u5730\u62e0\u70b9\u3067\u3059\u3002<\/p>\n<p>\u56fd\u969b\u7a0e\u52d9\u3067\u306f\u300c<strong>PE\u306a\u3051\u308c\u3070\u8ab2\u7a0e\u306a\u3057<\/strong>\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u6839\u5e95\u306b\u3042\u308a\u307e\u3059\u304c\u3001PE\u8a8d\u5b9a\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u73fe\u5730\u3067\u6cd5\u4eba\u8ab2\u7a0e\u306a\u3069\u304c\u751f\u3058\u3046\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>PE\u306e\u6709\u7121\u306f\u8ab2\u7a0e\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u5206\u6c34\u5dba\u3067\u3042\u308a\u3001\u3053\u306e\u8ad6\u70b9\u306f\u6b21\u56de\u4ee5\u964d\u3042\u3089\u305f\u3081\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div style=\"background: #fff8e6; border: 1px solid #e8d5a0; border-radius: 6px; padding: 24px 28px; margin-bottom: 32px;\">\n<p><span style=\"display: inline-block; background: #d4a843; color: #fff; font-size: 12px; font-weight: bold; padding: 3px 14px; border-radius: 3px; letter-spacing: 0.1em; margin-bottom: 12px;\">\u5b9f\u52d9\u4e0a\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u5730\u3067\u884c\u3046\u6d3b\u52d5\u306e\u7bc4\u56f2\u3001\u5951\u7d04\u4ea4\u6e09\u3078\u306e\u95a2\u4e0e\u5ea6\u5408\u3044\u3001\u627f\u8a8d\u30d5\u30ed\u30fc\u306a\u3069\u3092\u3042\u3089\u304b\u3058\u3081\u660e\u78ba\u306b\u3057\u3001\u5b9f\u614b\u3092\u8aac\u660e\u3067\u304d\u308b\u8cc7\u6599\u3092\u6574\u5099\u3059\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u652f\u5e97\u3000<span style=\"font-size: 10pt;\">\u2015 \u8a2d\u7acb\u306f\u6bd4\u8f03\u7684\u7c21\u6613\u3060\u304c\u3001\u6240\u5f97\u5e30\u5c5e\u3084\u8cbb\u7528\u914d\u8ce6\u306b\u6ce8\u610f 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u300c\u305d\u306e\u8cbb\u7528\u306f\u672c\u5f53\u306b\u652f\u5e97\u306e\u305f\u3081\u306e\u3082\u306e\u304b\u300d<\/li>\n<li>\u300c\u914d\u8ce6\u57fa\u6e96\u306f\u5408\u7406\u7684\u304b\u300d<\/li>\n<li>\u300c\u5951\u7d04\u3001\u793e\u5185\u30eb\u30fc\u30eb\u3001\u8a3c\u6191\u66f8\u985e\u306f\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u304b\u300d<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u3069\u3068\u3044\u3063\u305f\u70b9\u3092\u30b7\u30d3\u30a2\u306b\u78ba\u8a8d\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"background: #fff8e6; border: 1px solid #e8d5a0; border-radius: 6px; padding: 24px 28px; margin-bottom: 32px;\">\n<p><span style=\"display: inline-block; background: #d4a843; color: #fff; font-size: 12px; font-weight: bold; padding: 3px 14px; border-radius: 3px; letter-spacing: 0.1em; margin-bottom: 12px;\">\u5b9f\u52d9\u4e0a\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u652f\u5e97\u3092\u8a2d\u7f6e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u672c\u793e\u8cbb\u7528\u306e\u914d\u8ce6\u57fa\u6e96\u3001\u652f\u5e97\u306e\u640d\u76ca\u7ba1\u7406\u3001\u73fe\u5730\u7533\u544a\u4f53\u5236\u3092\u4e8b\u524d\u306b\u6574\u7406\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u65e5\u672c\u5074\u3067\u5408\u7406\u7684\u3068\u8003\u3048\u3089\u308c\u308b\u51e6\u7406\u3067\u3042\u3063\u3066\u3082\u3001\u73fe\u5730\u5f53\u5c40\u304c\u7d0d\u5f97\u3057\u306a\u3051\u308c\u3070\u3001\u640d\u91d1\u6027\u3092\u5426\u8a8d\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u73fe\u5730\u6cd5\u4eba\uff08\u5b50\u4f1a\u793e\uff09\u3000<span style=\"font-size: 10pt;\">\u2015 \u672c\u683c\u5c55\u958b\u306e\u5178\u578b\u3060\u304c\u3001\u89aa\u5b50\u9593\u53d6\u5f15\u306e\u7ba1\u7406\u304c\u91cd\u8981\u306b 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u300c\u8d64\u5b57\u306e\u5b50\u4f1a\u793e\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u3001\u901a\u5e38\u3088\u308a\u5b89\u3044\u4fa1\u683c\u3067\u5546\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u300d<\/li>\n<li>\u300c\u58f2\u4e0a\u304c\u4e00\u5b9a\u306e\u898f\u6a21\u306b\u306a\u308b\u307e\u3067\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3084\u7d4c\u55b6\u6307\u5c0e\u6599\u3092\u514d\u9664\u3059\u308b\u300d<\/li>\n<li>\u300c\u65e5\u672c\u306e\u793e\u54e1\u3092\u5fdc\u63f4\u8981\u54e1\u3068\u3057\u3066\u7121\u511f\u3067\u73fe\u5730\u306b\u6d3e\u9063\u3059\u308b\u300d<\/li>\n<\/ul>\n<\/div>\n<p>\u3068\u3044\u3063\u305f\u5bfe\u5fdc\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7a0e\u52d9\u4e0a\u306f\u3001\u89aa\u5b50\u9593\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u3001\u300c\u7b2c\u4e09\u8005\u9593\u3067\u3042\u308c\u3070\u3069\u3046\u306a\u308b\u304b\u300d\u3068\u3044\u3046\u8996\u70b9\u3067\u691c\u8a3c\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u53ce\u76ca\u8a08\u4e0a\u3082\u308c\u3001\u3042\u308b\u3044\u306f\u5bc4\u9644\u91d1\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u73fe\u5730\u5b50\u4f1a\u793e\u306e\u8d64\u5b57\u3084\u4f4e\u5229\u76ca\u7387\u304c\u7d99\u7d9a\u3059\u308c\u3070\u3001\u73fe\u5730\u5f53\u5c40\u304b\u3089\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u306a\u3069\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"background: #fff8e6; border: 1px solid #e8d5a0; border-radius: 6px; padding: 24px 28px; margin-bottom: 32px;\">\n<p><span style=\"display: inline-block; background: #d4a843; color: #fff; font-size: 12px; font-weight: bold; padding: 3px 14px; border-radius: 3px; letter-spacing: 0.1em; margin-bottom: 12px;\">\u5b9f\u52d9\u4e0a\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u73fe\u5730\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8a2d\u7acb\u6642\u70b9\u304b\u3089\u89aa\u5b50\u9593\u53d6\u5f15\u306e\u5185\u5bb9\u3001\u5951\u7d04\u66f8\u3001\u4fa1\u683c\u8a2d\u5b9a\u6839\u62e0\u3001\u5f79\u52d9\u63d0\u4f9b\u306e\u5b9f\u7e3e\u8a18\u9332\u3001\u5229\u76ca\u7387\u306e\u691c\u8a3c\u306a\u3069\u3092\u884c\u3044\u8a3c\u6191\u3092\u6574\u5099\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"border-bottom: 3px solid #0f2041; padding-bottom: 8px; margin-bottom: 20px;\"><span style=\"display: block; serif; font-size: 20px; font-weight: bold; color: #0f2041; line-height: 1.5;\">\uff12\u3000\u9032\u51fa\u30b3\u30b9\u30c8\u306e\u4e88\u7b97\u5316<\/span><\/div>\n<p>\u6d77\u5916\u9032\u51fa\u306e\u4e8b\u696d\u8a08\u753b\u3067\u306f\u3001\u58f2\u4e0a\u4e88\u6e2c\u3084\u8a2d\u5099\u6295\u8cc7\u984d\u306b\u76ee\u304c\u5411\u304d\u304c\u3061\u3067\u3059\u304c\u3001\u8a2d\u7acb\u4ee5\u5f8c\u306e\u7dad\u6301\u30b3\u30b9\u30c8\u7b49\u3092\u4e8b\u524d\u306b\u60f3\u5b9a\u3057\u898b\u7a4d\u3082\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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-30px;\"><strong>\uff08\uff13\uff09\u3000\u64a4\u9000\u30b3\u30b9\u30c8<\/strong><\/h4>\n<p>\u64a4\u9000\u306f\u3001\u6d77\u5916\u9032\u51fa\u3067\u306f\u5165\u53e3\u6bb5\u968e\u3067\u8003\u616e\u3059\u3079\u304d\u30b3\u30b9\u30c8\u3067\u3059\u3002<\/p>\n<p>\u73fe\u5730\u6cd5\u4eba\u306e\u6e05\u7b97\u3084\u652f\u5e97\u306e\u9589\u9396\u306b\u306f\u4e00\u5b9a\u306e\u6642\u9593\u3068\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u305d\u306e\u305f\u3081\u306e\u5c02\u9580\u5bb6\u30b3\u30b9\u30c8\u306b\u52a0\u3048\u3066\u901a\u5e38\u306e\u7dad\u6301\u8cbb\u3082\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fd\u306b\u3088\u3063\u3066\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u53b3\u683c\u306a\u8abf\u67fb\u3084\u78ba\u8a8d\u304c\u884c\u308f\u308c\u3001\u60f3\u5b9a\u4ee5\u4e0a\u306b\u81a8\u5927\u306a\u6642\u9593\u3084\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"background: #fff8e6; border: 1px solid #e8d5a0; border-radius: 6px; padding: 24px 28px; margin-bottom: 32px;\">\n<p><span style=\"display: inline-block; background: #d4a843; color: #fff; font-size: 12px; font-weight: bold; padding: 3px 14px; border-radius: 3px; letter-spacing: 0.1em; margin-bottom: 12px;\">\u5b9f\u52d9\u4e0a\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u6d77\u5916\u9032\u51fa\u3067\u306f\u3001\u8a2d\u7acb\u6642\u3088\u308a\u3082\u3001\u7dad\u6301\u8cbb\u3084\u64a4\u9000\u6642\u306e\u30b3\u30b9\u30c8\u304c\u9577\u671f\u7684\u306b\u91cd\u3044\u8ca0\u62c5\u306b\u306a\u308a\u3084\u3059\u304f\u3001\u4e8b\u524d\u306b\u6982\u7b97\u30b3\u30b9\u30c8\u3092\u60f3\u5b9a\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"border-bottom: 3px solid #0f2041; padding-bottom: 8px; margin-bottom: 20px;\"><span style=\"display: block; serif; font-size: 20px; font-weight: bold; color: #0f2041; line-height: 1.5;\">\uff13\u3000\u307e\u3068\u3081<\/span><\/div>\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u3001\u6d77\u5916\u9032\u51fa\u306b\u306f\u30b3\u30b9\u30c8\u306e\u4e8b\u524d\u4e88\u6e2c\u3068\u7a0e\u52d9\u8996\u70b9\u306e\u4e8b\u696d\u8a08\u753b\u3078\u306e\u7e54\u308a\u8fbc\u307f\u304c\u91cd\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u9032\u51fa\u5f62\u614b\u5982\u4f55\u306b\u3088\u308a\u3001\u7a0e\u52d9\u8ad6\u70b9\u3084\u30b3\u30b9\u30c8\u8ca0\u62c5\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u9867\u554f\u7a0e\u7406\u58eb\u3068\u3057\u3066\u306f\u3001\u6d77\u5916\u9032\u51fa\u306e\u5165\u53e3\u3067\u3042\u308b\u8a2d\u8a08\u6bb5\u968e\u304b\u3089\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3001\u73fe\u5730\u7a0e\u52d9\u5f53\u5c40\u306e\u57f7\u884c\u59ff\u52e2\u3084\u8ab2\u7a0e\u5b9f\u52d9\u3082\u8e0f\u307e\u3048\u3066\u5bfe\u5fdc\u7b56\u3092\u7df4\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3082\u306e\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<div style=\"background: #fff8e6; border: 1px solid #e8d5a0; border-radius: 6px; padding: 24px 28px; margin-bottom: 32px;\">\n<p><span style=\"display: inline-block; background: #d4a843; color: #fff; font-size: 12px; font-weight: bold; padding: 3px 14px; border-radius: 3px; letter-spacing: 0.1em; margin-bottom: 12px;\">\u6d77\u5916\u9032\u51fa\uff08\u5165\u53e3\uff09\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1a5276;\">\u2611<\/span>\u3000\u99d0\u5728\u54e1\u4e8b\u52d9\u6240\u3001\u652f\u5e97\u3001\u73fe\u5730\u6cd5\u4eba\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u8ad6\u70b9\u3092\u7406\u89e3\u3057\u305f\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1a5276;\">\u2611<\/span>\u3000\u73fe\u5730\u3067\u4e88\u5b9a\u3057\u3066\u3044\u308b\u6d3b\u52d5\u5185\u5bb9\uff08\u55b6\u696d\u3001\u5951\u7d04\u3001\u5728\u5eab\u7ba1\u7406\u306a\u3069\uff09\u3092\u660e\u78ba\u306b\u6574\u7406\u3057\u305f\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1a5276;\">\u2611<\/span>\u3000\u5951\u7d04\u4ea4\u6e09\u3001\u7f72\u540d\u6a29\u9650\u3001\u627f\u8a8d\u30d5\u30ed\u30fc\u306a\u3069\u3092\u78ba\u8a8d\u3057\u305f\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1a5276;\">\u2611<\/span>\u3000\u672c\u793e\u8cbb\u7528\u306e\u914d\u8ce6\u57fa\u6e96\u3084\u8a3c\u6191\u3092\u78ba\u8a8d\u3057\u305f\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1a5276;\">\u2611<\/span>\u3000\u89aa\u5b50\u9593\u53d6\u5f15\u306e\u6982\u8981\u3001\u5951\u7d04\u66f8\u3001\u4fa1\u683c\u8a2d\u5b9a\u6839\u62e0\u3001\u5229\u76ca\u7387\u306e\u6839\u62e0\u306a\u3069\u3092\u78ba\u8a8d\u3057\u305f\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1a5276;\">\u2611<\/span>\u3000\u6cd5\u4eba\u7a0e\u4ee5\u5916\u306e\u8ca0\u62c5\uff08\u7d66\u4e0e\u8ab2\u7a0e\u3001\u793e\u4f1a\u4fdd\u967a\u3001VAT\u30fbGST\u7b49\uff09\u3092\u78ba\u8a8d\u3057\u305f\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1a5276;\">\u2611<\/span>\u3000\u5c02\u9580\u5bb6\u8cbb\u7528\u3092\u8a2d\u7acb\u6642\u3060\u3051\u3067\u306a\u304f\u7dad\u6301\u8cbb\u3068\u3057\u3066\u898b\u7a4d\u3082\u3063\u3066\u3044\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1a5276;\">\u2611<\/span>\u3000\u99d0\u5728\u54e1\u95a2\u9023\u30b3\u30b9\u30c8\uff08\u4f4f\u5b85\u8cbb\u3001\u6559\u80b2\u8cbb\u3001\u7a0e\u8ca0\u62c5\u7b49\uff09\u3092\u4e8b\u696d\u8a08\u753b\u306b\u7e54\u308a\u8fbc\u3093\u3067\u3044\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1a5276;\">\u2611<\/span>\u3000\u64a4\u9000\u6642\u306e\u624b\u7d9a\u304d\u3084\u30b3\u30b9\u30c8\u306b\u3064\u3044\u3066\u30ea\u30b9\u30af\u3068\u3057\u3066\u628a\u63e1\u3057\u7e54\u308a\u8fbc\u3093\u3067\u3044\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1a5276;\">\u2611<\/span>\u3000\u7a0e\u52d9\u3001\u7d4c\u7406\u90e8\u9580\u304c\u4e8b\u696d\u8a08\u753b\u306e\u521d\u671f\u6bb5\u968e\u304b\u3089\u95a2\u4e0e\u3057\u3001\u610f\u601d\u6c7a\u5b9a\u306b\u53c2\u753b\u3067\u304d\u3066\u3044\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1a5276;\">\u2611<\/span>\u3000\u65e5\u672c\u5f53\u5c40\u3060\u3051\u3067\u306a\u304f\u3001\u73fe\u5730\u5f53\u5c40\u306e\u8ab2\u7a0e\u306e\u52d5\u5411\u3084\u8ad6\u70b9\u306b\u3082\u914d\u610f\u3057\u3066\u3044\u308b\u304b<\/p>\n<\/div>\n<p>\u6b21\u56de\u3082\u5f15\u304d\u7d9a\u304d\u3001\u6d77\u5916\u9032\u51fa\u306b\u95a2\u9023\u3059\u308b\u30c6\u30fc\u30de\u3092\u53d6\u308a\u4e0a\u3052\u308b\u4e88\u5b9a\u3067\u3059\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>\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>\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    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