{"id":272475,"date":"2026-04-16T10:20:18","date_gmt":"2026-04-16T01:20:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272475"},"modified":"2026-04-15T08:51:07","modified_gmt":"2026-04-14T23:51:07","slug":"tax-article-660","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-660\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c150\u56de\u3011\u300c\u7a0e\u30fb\u8ca1\u653f\u30fb\u793e\u4f1a\u4fdd\u969c\u4e00\u4f53\u6539\u9769\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u8003\u3048\u65b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c150\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u30fb\u8ca1\u653f\u30fb\u793e\u4f1a\u4fdd\u969c\u4e00\u4f53\u6539\u9769\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u8003\u3048\u65b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u9b5a\u4f4f\u3000\u5eb7\u535a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\uff12\u670826\u65e5\u3001\u793e\u4f1a\u4fdd\u969c\u56fd\u6c11\u4f1a\u8b70\u306e\u7b2c\uff11\u56de\u4f1a\u5408\u304c\u958b\u50ac\u3055\u308c\u305f\u3002\u540c\u4f1a\u8b70\u306f\u3001\u653f\u5e9c\u3068\u3001\u6d88\u8cbb\u7a0e\u304c\u793e\u4f1a\u4fdd\u969c\u306e\u8cb4\u91cd\u306a\u8ca1\u6e90\u3067\u3042\u308b\u3068\u306e\u8a8d\u8b58\u3092\u6709\u3057\u3001\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306e\u5b9f\u73fe\u306b\u53d6\u308a\u7d44\u3080\u653f\u515a\u304c\u5171\u540c\u3067\u958b\u50ac\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8a2d\u7f6e\u3055\u308c\u305f\u3002\u56fd\u6c11\u306b\u3082\u898b\u3048\u308b\u5f62\u3067\u4e01\u5be7\u304b\u3064\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u3082\u3063\u3066\u691c\u8a0e\u3092\u9032\u3081\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u590f\u524d\u307e\u3067\u306b\u4e2d\u9593\u3068\u308a\u307e\u3068\u3081\u304c\u884c\u308f\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cas.go.jp\/jp\/seisaku\/kokuminkaigi\/index.html\" target=\"_blank\" rel=\"noopener\">\u793e\u4f1a\u4fdd\u969c\u56fd\u6c11\u4f1a\u8b70<\/a>\u300d<br \/>\n<\/div><\/div>\n\u793e\u4f1a\u4fdd\u969c\u56fd\u6c11\u4f1a\u8b70\u305d\u306e\u3082\u306e\u306f\u3001\u4e0b\u56f3\u306e\u3088\u3046\u306b\u89aa\u4f1a\u8b70\u306e\u4f4d\u7f6e\u4ed8\u3051\u306b\u3042\u308a\u3001\u8b70\u8ad6\u306e\u958b\u59cb\u6642\u3084\u4e2d\u9593\u3068\u308a\u307e\u3068\u3081\u306a\u3069\u306e\u7bc0\u76ee\u3067\u958b\u50ac\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002\u5177\u4f53\u7684\u306a\u8b70\u8ad6\u306b\u3064\u3044\u3066\u306f\u3001\u89aa\u4f1a\u8b70\u306e\u4e0b\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u300c\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u7b49\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u8005\u4f1a\u8b70\u300d\u3068\u300c\u6709\u8b58\u8005\u4f1a\u8b70\u300d\u304c\u62c5\u3046\u3053\u3068\u3068\u306a\u308b\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u56f3\uff1a\u793e\u4f1a\u4fdd\u969c\u56fd\u6c11\u4f1a\u8b70\u5168\u4f53\u30a4\u30e1\u30fc\u30b8\u56f3\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/kigyozeisei150-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272476\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/kigyozeisei150-1.png\" alt=\"\" width=\"2325\" height=\"1488\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/kigyozeisei150-1.png 2325w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/kigyozeisei150-1-300x192.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/kigyozeisei150-1-1024x655.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/kigyozeisei150-1-768x492.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/kigyozeisei150-1-1536x983.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/kigyozeisei150-1-2048x1311.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/kigyozeisei150-1-600x384.png 600w\" sizes=\"(max-width: 2325px) 100vw, 2325px\" \/><\/a><\/p>\n<p>\u5b9f\u52d9\u8005\u4f1a\u8b70\u306e\u30e1\u30f3\u30d0\u30fc\u3068\u3057\u3066\u306f\u3001\u81ea\u7531\u6c11\u4e3b\u515a\u306e\u5c0f\u91ce\u5bfa\u4e94\u5178\u7a0e\u5236\u8abf\u67fb\u4f1a\u9577\u304c\u8b70\u9577\u3092\u52d9\u3081\u3001\u5404\u515a\u304b\u3089\uff12\u540d\u306e\u300c\u5b9f\u52d9\u8005\u300d\u304c\u53c2\u52a0\u3059\u308b\u3002\u307e\u305f\u3001\u57ce\u5185\u5b9f\u5168\u4e16\u4ee3\u578b\u793e\u4f1a\u4fdd\u969c\u6539\u9769\u62c5\u5f53\u5927\u81e3\u3068\u6709\u8b58\u8005\u4f1a\u8b70\u5ea7\u9577\u3082\u653f\u5e9c\u5074\u3092\u4ee3\u8868\u3057\u3066\u53c2\u52a0\u3059\u308b\u307b\u304b\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8ca1\u52d9\u5927\u81e3\u3068\u7dcf\u52d9\u5927\u81e3\u3082\u53c2\u52a0\u3059\u308b\u3002\u5b9f\u52d9\u8005\u4f1a\u8b70\u306f\uff13\u670812\u65e5\u306b\u521d\u56de\u304c\u958b\u50ac\u3055\u308c\u3066\u4ee5\u964d\u3001\uff14\u6708\uff18\u65e5\u307e\u3067\u306b\u3059\u3067\u306b\uff15\u56de\u958b\u50ac\u3055\u308c\u3066\u304a\u308a\u3001\u53c2\u52a0\u3059\u308b\u653f\u515a\u3082\u5f90\u3005\u306b\u62e1\u5927\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u307e\u3067\u4e3b\u306b\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u95a2\u4fc2\u8005\u304b\u3089\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u307b\u304b\u3001\u6709\u8b58\u8005\u4f1a\u8b70\u306e\u6a21\u69d8\u3082\u968f\u6642\u5831\u544a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7b2c\uff15\u56de\u5b9f\u52d9\u8005\u4f1a\u8b70\uff08\uff14\u6708\uff18\u65e5\u958b\u50ac\uff09\u306e\u653f\u515a\u5074\u51fa\u5e2d\u8005\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\">\u3010\u81ea\u7531\u6c11\u4e3b\u515a\u3011<\/span><\/p>\n<ul>\n<li><strong>\u5f8c\u85e4 \u8302\u4e4b<\/strong>\uff1a\u7a0e\u5236\u8abf\u67fb\u4f1a\u5c0f\u59d4\u54e1\u9577\u4ee3\u7406<\/li>\n<li><strong>\u7530\u6751 \u61b2\u4e45<\/strong>\uff1a\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u8abf\u67fb\u4f1a\u9577<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\">\u3010\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u3011<\/span><\/p>\n<ul>\n<li><strong>\u6885\u6751 \u8061<\/strong>\uff1a\u7a0e\u5236\u8abf\u67fb\u4f1a\u9577<\/li>\n<li><strong>\u732a\u702c \u76f4\u6a39<\/strong>\uff1a\u53c2\u8b70\u9662\u5e79\u4e8b\u9577<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\">\u3010\u56fd\u6c11\u6c11\u4e3b\u515a\u3011<\/span><\/p>\n<ul>\n<li><strong>\u53e4\u5ddd \u5143\u4e45<\/strong>\uff1a\u7a0e\u5236\u8abf\u67fb\u4f1a\u9577<\/li>\n<li><strong>\u6d5c\u53e3 \u8aa0<\/strong>\uff1a\u653f\u52d9\u8abf\u67fb\u4f1a<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\">\u3010\u4e2d\u9053\u6539\u9769\u9023\u5408\u3011<\/span><\/p>\n<ul>\n<li><strong>\u8d64\u7fbd \u4e00\u5609<\/strong>\uff1a\u7a0e\u5236\u8abf\u67fb\u4f1a\u9577<\/li>\n<li><strong>\u843d\u5408 \u8cb4\u4e4b<\/strong>\uff1a\u653f\u52d9\u8abf\u67fb\u4f1a\u9577\u4ee3\u884c<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\">\u3010\u7acb\u61b2\u6c11\u4e3b\u515a\u3011<\/span><\/p>\n<ul>\n<li><strong>\u77f3\u6a4b 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#666699;\">\u3010\u65e5\u672c\u4fdd\u5b88\u515a\u3011<\/span><\/p>\n<ul>\n<li><strong>\u5317\u6751 \u6674\u7537<\/strong>\uff1a\u653f\u52d9\u8abf\u67fb\u4f1a\u9577<\/li>\n<\/ul>\n<\/div>\n\u6709\u8b58\u8005\u4f1a\u8b70\u3067\u306f\u3001\u65e5\u672c\u8d64\u5341\u5b57\u793e\u793e\u9577\u3067\u6176\u61c9\u7fa9\u587e\u5b66\u4e8b\u9867\u554f\u306e\u6e05\u5bb6\u7be4\u6c0f\u304c\u5ea7\u9577\u3092\u52d9\u3081\u3001\u5b66\u8005\u3084\u7814\u7a76\u8005\u3001\u30a8\u30b3\u30ce\u30df\u30b9\u30c8\u3001\u7d4c\u6e08\u56e3\u4f53\u7b49\u304b\u3089\u6210\u308b12\u540d\u306e\u300c\u6709\u8b58\u8005\u300d\u304c\u53c2\u52a0\u3059\u308b\u3002\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u3084\u98df\u6599\u54c1\u306e\u6d88\u8cbb\u7a0e\u7387\u30bc\u30ed\u306e\u5236\u5ea6\u5316\u3092\u5ff5\u982d\u306b\u3001\u69d8\u3005\u306a\u7acb\u5834\u304b\u3089\u3001\u5c02\u9580\u7684\u30fb\u6280\u8853\u7684\u306a\u8ad6\u70b9\u3092\u96c6\u4e2d\u7684\u306b\u691c\u8a0e\u30fb\u7cbe\u67fb\u3059\u308b\u3002\u6709\u8b58\u8005\u4f1a\u8b70\u306f\uff13\u670824\u65e5\u306b\u521d\u56de\u304c\u958b\u50ac\u3055\u308c\u3066\u4ee5\u964d\u3001\uff14\u6708\uff19\u65e5\u307e\u3067\u306b\uff13\u56de\u958b\u50ac\u3055\u308c\u3066\u3044\u308b\u3002\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u8ad6\u70b9\u3092\u6d17\u3044\u51fa\u3057\u305f\u4e0a\u3067\u5236\u5ea6\u5316\u306b\u5411\u3051\u305f\u8b70\u8ad6\u3092\u6df1\u3081\u3066\u3044\u308b\u307b\u304b\u3001\u5b9f\u52d9\u8005\u4f1a\u8b70\u306e\u6a21\u69d8\u3082\u5831\u544a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u6709\u8b58\u8005\u4f1a\u8b70\u69cb\u6210\u54e1\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li><strong>\u4f0a\u85e4 \u5143\u91cd<\/strong>\uff1a\u6771\u4eac\u5927\u5b66\u540d\u8a89\u6559\u6388<\/li>\n<li><strong>\u7fc1 \u767e\u5408<\/strong>\uff1a\u682a\u5f0f\u4f1a\u793e\u65e5\u672c\u7dcf\u5408\u7814\u7a76\u6240\u30b7\u30cb\u30a2\u30d5\u30a7\u30ed\u30fc<\/li>\n<li><strong>\u7247\u5ca1 \u525b\u58eb<\/strong>\uff1aPwC \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5408\u540c\u4f1a\u793e\u4e0a\u5e2d\u57f7\u884c\u5f79\u54e1\u30fb\u30c1\u30fc\u30d5\u30a8\u30b3\u30ce\u30df\u30b9\u30c8<\/li>\n<li><strong>\u4e45\u4fdd\u7530 \u653f\u4e00<\/strong>\uff1a\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a\u526f\u4f1a\u9577\u30fb\u4e8b\u52d9\u7dcf\u9577<\/li>\n<li><strong>\u6cb3\u91ce \u4fca\u55e3<\/strong>\uff1a\u5168\u56fd\u77e5\u4e8b\u4f1a \u5730\u65b9\u7a0e\u8ca1\u653f\u5e38\u4efb\u59d4\u54e1\u9577\uff0f\u5bae\u5d0e\u770c\u77e5\u4e8b<\/li>\n<li><strong>\u5c0f\u897f \u7802\u5343\u592b<\/strong>\uff1a\u95a2\u897f\u5b66\u9662\u5927\u5b66\u540d\u8a89\u6559\u6388<\/li>\n<li><strong>\u662f\u679d \u4fca\u609f<\/strong>\uff1a\u682a\u5f0f\u4f1a\u793e\u5927\u548c\u7dcf\u7814\u91d1\u878d\u8abf\u67fb\u90e8\u4e3b\u4efb\u7814\u7a76\u54e1<\/li>\n<li><strong>\u6e05\u5bb6 \u7be4<\/strong>\uff1a\u65e5\u672c\u8d64\u5341\u5b57\u793e\u793e\u9577\uff0f\u6176\u61c9\u7fa9\u587e\u5b66\u4e8b\u9867\u554f\uff08\u6709\u8b58\u8005\u4f1a\u8b70\u5ea7\u9577\uff09<\/li>\n<li><strong>\u6b66\u7530 \u6d0b\u5b50<\/strong>\uff1a\u682a\u5f0f\u4f1a\u793e\u4e09\u83f1\u7dcf\u5408\u7814\u7a76\u6240\u5e38\u52d9\u7814\u7a76\u7406\u4e8b<\/li>\n<li><strong>\u51a8\u7530 \u6210\u8f1d<\/strong>\uff1a\u5168\u56fd\u5e02\u9577\u4f1a \u90fd\u5e02\u7a0e\u5236\u8abf\u67fb\u59d4\u54e1\u4f1a\u59d4\u54e1\u9577\uff0f\u53ef\u5150\u5e02\u9577<\/li>\n<li><strong>\u6c38\u6ff1 \u5229\u5ee3<\/strong>\uff1a\u7b2c\u4e00\u751f\u547d\u7d4c\u6e08\u7814\u7a76\u6240\u9996\u5e2d\u30a8\u30b3\u30ce\u30df\u30b9\u30c8<\/li>\n<li><strong>\u6df1\u6fa4 \u7950\u4e8c<\/strong>\uff1a\u7d4c\u6e08\u540c\u53cb\u4f1a\u7d4c\u6e08\u30fb\u8ca1\u653f\u30fb\u91d1\u878d\u30fb\u793e\u4f1a\u4fdd\u969c\u59d4\u54e1\u4f1a\u59d4\u54e1\u9577\uff0f\u6771\u65e5\u672c\u65c5\u5ba2\u9244\u9053\u682a\u5f0f\u4f1a\u793e\u53d6\u7de0\u5f79\u4f1a\u9577<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u3046\u3057\u305f\u4e2d\u3001\u7d4c\u56e3\u9023\u306f\uff14\u670814\u65e5\u3001<a title=\"\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.keidanren.or.jp\/policy\/2026\/018.html\" target=\"_blank\" rel=\"noopener\">\u63d0\u8a00\u300c\u7a0e\u30fb\u8ca1\u653f\u30fb\u793e\u4f1a\u4fdd\u969c\u4e00\u4f53\u6539\u9769\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u8003\u3048\u65b9\u300d<\/a>\u3092\u53d6\u308a\u307e\u3068\u3081\u3066\u516c\u8868\u3057\u305f\u3002\u7d4c\u7def\u3068\u3057\u3066\u306f\u3001\u9ad8\u5e02\u653f\u6a29\u3067\u52d5\u304d\u51fa\u3057\u305f\u300c\u8cac\u4efb\u3042\u308b\u7a4d\u6975\u8ca1\u653f\u300d\u3068\u793e\u4f1a\u4fdd\u969c\u56fd\u6c11\u4f1a\u8b70\u306e\u8a2d\u7f6e\u3068\u3044\u3046\u597d\u6a5f\u3092\u6349\u3048\u30012024\u5e7412\u6708\uff19\u65e5\u306b\u516c\u8868\u3057\u305f\u300c<a title=\"\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.keidanren.or.jp\/policy\/2024\/082.html\" target=\"_blank\" rel=\"noopener\">Future Design 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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\u306f5\/21\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 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