{"id":272785,"date":"2026-06-11T10:20:42","date_gmt":"2026-06-11T01:20:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272785"},"modified":"2026-06-09T11:02:22","modified_gmt":"2026-06-09T02:02:22","slug":"tax-article-667","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-667\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c94\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u6697\u53f7\u8cc7\u7523<span style=\"font-size: 18px;\">\uff08\u30c8\u30fc\u30af\u30f3\uff09<\/span><\/span>\u30fb<span style=\"color: #b22222;\">NFT<\/span><span style=\"font-size: 18px;\">\u3092\u3081\u3050\u308b<\/span>\u7a0e\u52d9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c94\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u6d0b\u5927\u5b66\u6cd5\u5b66\u90e8\u6559\u6388<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c93\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-665\/\" rel=\"\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000\uff08\u6b21\u56de\uff09\u2192<\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u30a6\u3000\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u5206\u6790\u3092\u7528\u3044\u305f\u6697\u53f7\u8cc7\u7523\u8131\u7a0e\u4e8b\u4ef6\uff08\u7c73\u56fd\u306e\u4e8b\u4f8b\uff09<\/h4>\n<p>\u7c73\u56fd\u306b\u304a\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u521d\u671f\u306e\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u6295\u8cc7\u5bb6\u304c\u3001\u53d6\u5f97\u4fa1\u984d\u306e\u6c34\u5897\u3057\u3001\u8907\u6570\u30a6\u30a9\u30ec\u30c3\u30c8\u306e\u5229\u7528\u3001\u5bfe\u9762\u53d6\u5f15\u3001\u30df\u30ad\u30b5\u30fc\u306e\u6d3b\u7528\u306a\u3069\u3092\u99c6\u4f7f\u3057\u3066\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u306b\u3088\u308b\u5229\u76ca\u3092\u904e\u5c11\u7533\u544a\u30fb\u7121\u7533\u544a\u3068\u3057\u3001\u7d50\u679c\u3068\u3057\u3066100\u4e07\u30c9\u30eb\u3092\u8d85\u3048\u308b\u7a0e\u640d\u5931\uff08\u8131\u7a0e\u984d\uff09\u3092\u751f\u3058\u3055\u305b\u305f\u3053\u3068\u3067\u3001\u865a\u507d\u7533\u544a\u306e\u7f6a\u306b\u3088\u308a\uff12\u5e74\u306e\u5b9f\u5211\u5224\u6c7a\u3092\u53d7\u3051\u305f\u4e8b\u4f8b<\/span>\u304c\u3042\u308b\u3002<\/p>\n<p>\u672c\u4ef6\u306f\u3001\u7c73\u56fd\u306b\u304a\u3044\u3066\u3001\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u6240\u5f97\u96a0\u307a\u3044\u306b\u3064\u3044\u3066\u3001\u5211\u4e8b\u8cac\u4efb\u3092\u554f\u308f\u308c\u3001\u5b9f\u5211\u5224\u6c7a\u306b\u81f3\u3063\u305f\u521d\u306e\u4e8b\u4f8b\u3068\u3055\u308c\u308b\u70b9\u3067\u8c61\u5fb4\u7684\u610f\u7fa9\u3092\u6709\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/05\/ango-nft94-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272795\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/05\/ango-nft94-1.png\" alt=\"\" width=\"1368\" height=\"651\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/05\/ango-nft94-1.png 1368w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/05\/ango-nft94-1-300x143.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/05\/ango-nft94-1-1024x487.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/05\/ango-nft94-1-768x365.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/05\/ango-nft94-1-600x286.png 600w\" sizes=\"(max-width: 1368px) 100vw, 1368px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\uff08\u30a2\uff09\u3000\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/p>\n<p>\u516c\u8868\u8cc7\u6599\u306b\u3088\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u306f2015\u5e74\u306bCoinbase\u53e3\u5ea7\u3092\u901a\u3058\u3066\u7d041,366BTC\u3092\u8cfc\u5165\u3057\u30012017\u5e7410\u6708\u306b\u306f\u305d\u306e\u3046\u3061\u7d04640BTC\uff08\u5f53\u6642\u7d045,807\u30c9\u30eb\uff0f\uff11BTC\uff09\u3092\u58f2\u5374\u3057\u3066\u7d04370\u4e07\u30c9\u30eb\u3092\u5f97\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u30012017\u5e74\u5206\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u5b9f\u969b\u3088\u308a\u3082\u8457\u3057\u304f\u9ad8\u984d\u306a\u53d6\u5f97\u4fa1\u984d\u3092\u7533\u544a\u3057\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3092\u904e\u5c11\u306b\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<p>\u3055\u3089\u306b\u30012018\u5e74\u53ca\u30732019\u5e74\u306b\u3082\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u58f2\u5374\u3057\u306665\u4e07\u30c9\u30eb\u8d85\u3092\u5f97\u3066\u3044\u305f\u304c\u3001\u3053\u308c\u3092\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u516c\u8868\u8cc7\u6599\u306b\u3088\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u306f\u6b21\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3092\u7528\u3044\u3066\u3044\u305f\u3002<!--more--><\/p>\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:#808080;\">\n\t\t<ul>\n<li>\u8907\u6570\u30a6\u30a9\u30ec\u30c3\u30c8\u3092\u7d4c\u7531\u3057\u305f\u8cc7\u91d1\u79fb\u8ee2<\/li>\n<li>\u5bfe\u9762\u3067\u306e\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3068\u73fe\u91d1\u306e\u4ea4\u63db<\/li>\n<li>\u30df\u30ad\u30b7\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u884c\u70ba\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u8cc7\u91d1\u79fb\u52d5\u306e\u9023\u7d9a\u6027\u3092\u5206\u65ad\u3057\u3001\u53d6\u5f15\u306e\u6d41\u308c\u3092\u628a\u63e1\u3057\u306b\u304f\u304f\u3059\u308b\u3082\u306e<\/span>\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\uff08\u30a4\uff09\u3000\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u5206\u6790\u306e\u95a2\u4e0e<\/strong><\/p>\n<p>IRS\u306f Chainalysis \u306e\u30ea\u30a2\u30af\u30bf\u30fc\u3092\u6d3b\u7528\u3057\u3001\u53d6\u5f15\u958b\u59cb\u304b\u3089\u51e6\u5206\u307e\u3067\u306e\u6d41\u308c\u3092\u8ffd\u8de1\u3057\u3001\u65e5\u4ed8\u3001\u8a55\u4fa1\u984d\u3001\u53d6\u5f15\u76f8\u624b\u306a\u3069\u306e\u8a73\u7d30\u3092\u7279\u5b9a\u3057\u305f\u3002<\/p>\n<p>Chainalysis\u306e\u5c02\u9580\u7684\u5206\u6790\u306b\u3088\u308a\u3001\u591a\u6570\u306e\u30a6\u30a9\u30ec\u30c3\u30c8\u306b\u95a2\u308f\u308b\u8cc7\u91d1\u306e\u6d41\u308c\u304c\u9806\u3092\u8ffd\u3063\u3066\u793a\u3055\u308c\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3068\u8a55\u4fa1\u984d\u306e\u691c\u8a3c\u306b\u5f79\u7acb\u3063\u305f\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001IRS \u306f\u3001\u7d0d\u7a0e\u8005\u304b\u3089\u63d0\u4f9b\u3055\u308c\u305f\u8a18\u9332\u3092\u76f8\u4e92\u53c2\u7167\u3059\u308b\u305f\u3081\u306b\u3001\u8907\u6570\u306e\u53d6\u5f15\u6240\u304b\u3089\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u8a18\u9332\u3068\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u30c7\u30fc\u30bf\u3092\u53d6\u5f97\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u3089\u3092\u901a\u3058\u3066\u3001IRS\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u304c\u6c34\u5897\u3057\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u7a81\u304d\u6b62\u3081\u305f\u3088\u3046\u3060\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u5c65\u6b74\u3001\u53d6\u5f15\u6240\u306e\u30c7\u30fc\u30bf\u3001\u4fa1\u683c\u30c7\u30fc\u30bf\u3092\u5ba2\u89b3\u7684\u306b\u7a81\u304d\u5408\u308f\u305b\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u53d6\u5f97\u4fa1\u984d\u306e\u4e0d\u81ea\u7136\u3055\u3092\u8ad6\u7406\u7684\u306b\u793a\u3059\u3053\u3068\u304c\u53ef\u80fd<\/span>\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u5506\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u30a6\u30a9\u30ec\u30c3\u30c8\u9593\u306e\u8cc7\u91d1\u79fb\u8ee2\u7d4c\u8def\u306e\u8ffd\u8de1\u306b\u3088\u308a\u3001\u53d6\u5f97\u304b\u3089\u58f2\u5374\u3001\u58f2\u5374\u4ee3\u91d1\u306e\u51e6\u5206\u306b\u81f3\u308b\u307e\u3067\u306e\u8cc7\u91d1\u79fb\u52d5\u306e\u9023\u7d9a\u6027\u304c\u78ba\u8a8d\u3055\u308c\u305f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\uff08\u30a6\uff09\u3000\u635c\u67fb\u30fb\u7acb\u8a3c\u6d3b\u52d5<\/strong><\/p>\n<p>\u672c\u4ef6\u306e\u610f\u7fa9\u306f\u3001\u5358\u306b\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u8ffd\u8de1\u3067\u304d\u305f\u3068\u3044\u3046\u70b9\u306b\u3068\u3069\u307e\u3089\u306a\u3044\u3002<\/p>\n<p>\u672c\u4ef6\u3067\u306f\u3001\u300c\u640d\u76ca\u8a08\u7b97\u306b\u7528\u3044\u308b\u6570\u5024\u305d\u306e\u3082\u306e\u3092\u64cd\u4f5c\u3059\u308b\u65b9\u6cd5\uff08\u53d6\u5f97\u4fa1\u984d\u6c34\u5897\u3057\uff09\u300d\u3068\u3001\u300c\u8cc7\u91d1\u79fb\u52d5\u306e\u5c65\u6b74\u3092\u8ffd\u3044\u306b\u304f\u304f\u3059\u308b\u65b9\u6cd5\uff08\u8907\u6570\u30a6\u30a9\u30ec\u30c3\u30c8\u30fb\u30df\u30ad\u30b5\u30fc\u5229\u7528\uff09\u300d\u306e\u4e21\u65b9\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u640d\u76ca\u8a08\u7b97\u306b\u7528\u3044\u308b\u6570\u5024\u306e\u865a\u507d\u3082\u3001\u53d6\u5f15\u6240\u306e\u30c7\u30fc\u30bf\u3084\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u5c65\u6b74\u3068\u3044\u3046\u5ba2\u89b3\u30c7\u30fc\u30bf\u3068\u306e\u7167\u5408\u306b\u3088\u3063\u3066\u691c\u8a3c\u5bfe\u8c61\u3068\u306a\u308a\u3046\u308b<\/span>\u3068\u3044\u3046\u70b9\u3067\u3042\u308b\u3002<\/p>\n<p>\u6697\u53f7\u8cc7\u7523\u8ab2\u7a0e\u306b\u304a\u3044\u3066\u306f\u3001\u6b21\u306e\u4e8b\u5b9f\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\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:#808080;\">\n\t\t<ul>\n<li>\u53d6\u5f15\u306e\u5b58\u5728<\/li>\n<li>\u53d6\u5f15\u5185\u5bb9<\/li>\n<li>\u53d6\u5f97\u4fa1\u984d<\/li>\n<li>\u58f2\u5374\u4fa1\u984d<\/li>\n<li>\u4fdd\u6709\u671f\u9593<\/li>\n<\/ul>\n<\/div>\n<p>\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u58f2\u5374\u6570\u91cf\u3084\u79fb\u8ee2\u5c65\u6b74\u306b\u3064\u3044\u3066\u306f\u6539\u3056\u3093\u56f0\u96e3\u306a\u5ba2\u89b3\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7533\u544a\u8a08\u7b97\u4e0a\u306e\u6570\u5024\u3068\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u5c65\u6b74\u3068\u306e\u4e0d\u6574\u5408\u306f\u3001\u904e\u5c11\u7533\u544a\u7b49\u306e\u6709\u7121\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u5ba2\u89b3\u7684\u306a\u691c\u8a3c\u6750\u6599\u3068\u306a\u308b\u3002\u3082\u3061\u308d\u3093\u3001\u53d6\u5f15\u6240\u3067\u53d6\u5f15\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u5f15\u6240\u306e\u30c7\u30fc\u30bf\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u3082\u6709\u52b9\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u8907\u6570\u306e\u30a6\u30a9\u30ec\u30c3\u30c8\u3084\u30df\u30ad\u30b7\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u304c\u3042\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u8ffd\u8de1\u304c\u6210\u529f\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u306f\u3001\u4f8b\u3048\u3070\u6b21\u306e\u70b9\u304c\u5206\u6790\u306b\u7528\u3044\u3089\u308c\u3001\u305d\u308c\u3089\u304c\u4e00\u5b9a\u7a0b\u5ea6\u6709\u52b9\u306b\u6a5f\u80fd\u3057\u305f\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\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:#808080;\">\n\t\t<ul>\n<li>\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306e\u6642\u9593\u7684\u9023\u7d9a\u6027<\/li>\n<li>\u6570\u91cf\u7684\u4e00\u8cab\u6027<\/li>\n<li>\u30af\u30e9\u30b9\u30bf\u30ea\u30f3\u30b0\u5206\u6790<\/li>\n<li>\u65e2\u77e5\u306e\u30a8\u30f3\u30c6\u30a3\u30c6\u30a3\u3068\u306e\u63a5\u89e6\u5c65\u6b74<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\uff08\u30a8\uff09\u3000\u516c\u958b\u60c5\u5831\u3068\u60c5\u5831\u5206\u6790\u30fb\u5909\u63db\u80fd\u529b<\/strong><\/p>\n<p>\u672c\u4ef6\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u533f\u540d\u6027\u306b\u5bfe\u3059\u308b\u4e00\u822c\u7684\u7406\u89e3\u306b\u5bfe\u3057\u3066\u91cd\u8981\u306a\u793a\u5506\u3092\u4e0e\u3048\u308b\u3002<\/p>\n<p>\u7d0d\u7a0e\u8005\u306f\u30df\u30ad\u30b7\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u7b49\u306b\u3088\u308a\u8ffd\u8de1\u56f0\u96e3\u5316\u3092\u56f3\u3063\u305f\u3088\u3046\u3067\u3042\u308b\u304c\u3001\u305d\u308c\u3067\u3082\u8cc7\u91d1\u306e\u6d41\u308c\u304c\u518d\u69cb\u6210\u3055\u308c\u3001\u8ffd\u8de1\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u70b9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\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:#808080;\">\n\t\t<ul>\n<li>\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306f\u516c\u958b\u53f0\u5e33<\/li>\n<li>\u516c\u958b\u60c5\u5831\u305d\u308c\u81ea\u4f53\u306f\u8ab0\u3067\u3082\u95b2\u89a7\u53ef\u80fd<\/li>\n<li>\u30c7\u30fc\u30bf\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u3066\u3082\u3001\u5206\u6790\u80fd\u529b\u304c\u306a\u3051\u308c\u3070\u610f\u5473\u306f\u306a\u3044<\/li>\n<li>\u305d\u306e\u60c5\u5831\u3092\u6709\u610f\u306a\u3082\u306e\u306b\u8ee2\u63db\u3059\u308b\u80fd\u529b\u306f\u9ad8\u5ea6\u306b\u5c02\u9580\u5316<\/li>\n<li>\u8ffd\u8de1\u56f0\u96e3\u5316\u624b\u6cd5\u306f\u5206\u6790\u7cbe\u5ea6\u3092\u4f4e\u4e0b\u3055\u305b\u3046\u308b\u304c\u3001\u5fc5\u305a\u3057\u3082\u5b8c\u5168\u306a\u7121\u529b\u5316\u3092\u610f\u5473\u3057\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u7d50\u5c40\u306e\u3068\u3053\u308d\u3001\u672c\u4ef6\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u304c\u300c\u539f\u7406\u7684\u306b\u8ffd\u8de1\u4e0d\u80fd\u300d\u3067\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/span>\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u672c\u4ef6\u306f\u7c73\u56fd\u5185\u306e\u4e8b\u4f8b\u3067\u3042\u308a\u3001\u5211\u4e8b\u635c\u67fb\u6a29\u3001\u53ec\u559a\u6a29\u9650\u3001\u4e8b\u696d\u8005\u5354\u529b\u4f53\u5236\u3001\u8a3c\u62e0\u958b\u793a\u5236\u5ea6\u3068\u3044\u3063\u305f\u5236\u5ea6\u7684\u80cc\u666f\u304c\u5f71\u97ff\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u5c11\u306a\u304f\u3068\u3082\u3001\u672c\u4ef6\u306f\u300c\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u5206\u6790\u304c\u4e07\u80fd\u3067\u3042\u308b\u300d\u3053\u3068\u3092\u793a\u3059\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u3080\u3057\u308d\u3001\u9ad8\u5ea6\u306a\u5206\u6790\u80fd\u529b\u3068\u3001\u53d6\u5f15\u6240\u7b49\u304b\u3089\u60c5\u5831\u3092\u53d6\u5f97\u3067\u304d\u308b\u6cd5\u7684\u6a29\u9650\u3068\u304c\u76f8\u307e\u3063\u3066\u3001\u7a0e\u984d\u306e\u78ba\u5b9a\u3084\u5211\u4e8b\u8cac\u4efb\u306e\u8ffd\u53ca\u306b\u7d50\u3073\u4ed8\u304f\u3053\u3068\u3092\u793a\u3057\u305f\u4e8b\u4f8b\u3068\u7406\u89e3\u3059\u308b\u306e\u304c\u59a5\u5f53\u3067\u3042\u308d\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\uff08\u30aa\uff09\u3000\u7dcf\u62ec<\/strong><\/p>\n<p>\u672c\u4ef6\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u6697\u53f7\u8cc7\u7523\u306e\u4eee\u540d\u6027\u3068\u516c\u958b\u6027\u3068\u3044\u3046\u6280\u8853\u7684\u7279\u6027\u304c\u3001\u76f8\u5fdc\u306e\u5206\u6790\u80fd\u529b\u3068\u5236\u5ea6\u7684\u67a0\u7d44\u307f\u306b\u3088\u3063\u3066\u62c5\u4fdd\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u865a\u507d\u7533\u544a\u3092\u88cf\u4ed8\u3051\u308b\u8a3c\u62e0\u3068\u3057\u3066\u6d3b\u7528\u3055\u308c\u3046\u308b\u3053\u3068\u3092\u793a\u3057\u305f\u4e8b\u4f8b<\/span>\u3067\u3042\u308b\u3002<\/p>\n<p>\u540c\u6642\u306b\u3001\u305d\u306e\u52b9\u679c\u306f\u5206\u6790\u80fd\u529b\u3068\u6cd5\u5236\u5ea6\u306e\u5b9f\u52b9\u6027\u306b\u4f9d\u5b58\u3059\u308b\u3002<\/p>\n<p>\u300c\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306f\u516c\u958b\u53f0\u5e33\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u4e8b\u5b9f\u304c\u3001\u76f4\u3061\u306b\u7a0e\u984d\u306e\u78ba\u5b9a\u3084\u5211\u4e8b\u8cac\u4efb\u306e\u8ffd\u53ca\u3092\u53ef\u80fd\u306b\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u4e21\u8005\u306e\u9593\u306b\u306f\u3001\u5358\u306a\u308b\u60c5\u5831\u306e\u95b2\u89a7\u80fd\u529b\u3092\u8d85\u3048\u305f\u3001\u9ad8\u5ea6\u306a\u60c5\u5831\u5206\u6790\u80fd\u529b\u3068\u5236\u5ea6\u7684\u88cf\u4ed8\u3051\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306f\u3001\u6697\u53f7\u8cc7\u7523\u8ab2\u7a0e\u306e\u5b9f\u52d9\u3092\u8003\u3048\u308b\u4e0a\u3067\u3001\u6280\u8853\u3068\u6cd5\u5236\u5ea6\u306e\u76f8\u4e92\u4f5c\u7528\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 30px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09 U.S.DEP\u2019T OF JUSTICE,<a href=\"https:\/\/www.justice.gov\/opa\/pr\/early-bitcoin-investor-sentenced-filing-tax-returns-falsely-reported-his-cryptocurrency\" target=\"_blank\" rel=\"noopener\">Early Bitcoin Investor Sentenced for Filing Tax Returns that Falsely Reported His Cryptocurrency Gains\uff08Dec.12,2024\uff09<\/a>,.Chainalysis\u300c<a href=\"https:\/\/www.chainalysis.com\/blog\/case-sets-precendent-for-crypto-tax-fraud-investigations-japanese\/\" target=\"_blank\" rel=\"noopener\">Chainalysis in Action\u2015\u7c73\u56fd\u306b\u304a\u3051\u308b\u753b\u671f\u7684\u306a\u4e8b\u4f8b\u304c\u6697\u53f7\u8cc7\u7523\u95a2\u9023\u306e\u8131\u7a0e\u635c\u67fb\u306e\u5148\u4f8b\u306b\u2015<\/a>\u300d\uff082025.1.27\uff09\u53c2\u7167\u3002<\/span><\/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=\"text-align: center;\"><strong>\uff08\u53c2\u8003\uff09\u300cBitcoin Jesus\u300d\u4e8b\u4ef6<\/strong><\/p>\n<p>\u300cBitcoin Jesus\u300d\u3068\u3044\u3046\u7570\u540d\u3092\u6301\u3064\u30ed\u30b8\u30e3\u30fc\uff1d\u30d0\u30fc\u304c\u7c73\u56fd\u306e\u56fd\u7c4d\u96e2\u8131\u7a0e\uff08Exit Tax\uff09\u306e\u8131\u7a0e\u3084\u865a\u507d\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u7b49\u306e\u7f6a\u3067\u8d77\u8a34\u3055\u308c\u305f\u4e8b\u4ef6\u306e\u8d77\u8a34\u72b6\u7b49\u306b\u3088\u308b\u3068\u3001IRS\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u30d0\u30fc\u53ca\u3073\u30d0\u30fc\u306e\u4f01\u696d\u306b\u95a2\u9023\u3059\u308b\u30a2\u30c9\u30ec\u30b9\u3092\u7279\u5b9a\u3057\u3001\u305d\u308c\u3089\u3092\u30af\u30e9\u30b9\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u3053\u3068\u3067\u3001\u30d0\u30fc\u306e\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u4fdd\u6709\u72b6\u6cc1\u3092\u8ffd\u8de1<\/span>\u3057\u305f\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>\u30d0\u30fc\u306f\u3001\u6cd5\u5f8b\u4e8b\u52d9\u6240\u3068\u9451\u5b9a\u4eba\u306b\u5bfe\u3057\u3066\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u6b63\u78ba\u306a\u4fdd\u6709\u6570\u91cf\u3092\u96a0\u533f\u3057\u3001\u865a\u507d\u53c8\u306f\u8aa4\u89e3\u3092\u62db\u304f\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u30af\u30e9\u30b9\u30bf\u5206\u6790\u3068\u4ed6\u306e\u8a3c\u62e0\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u540c\u6c0f\u306b\u95a2\u9023\u3059\u308b\uff14\u3064\u306e\u4e3b\u8981\u306a\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u30a2\u30c9\u30ec\u30b9\u306e\u30af\u30e9\u30b9\u30bf\u304c\u7279\u5b9a\u3055\u308c\u305f\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001IRS\u306f\u30012014\u5e74\uff12\u6708\uff14\u65e5\u6642\u70b9\u3067\u3001\u30d0\u30fc\u304c\u3001\u76f4\u63a5\u53c8\u306f\u81ea\u8eab\u306e\u4f01\u696d\u3092\u901a\u3058\u3066\u3001\u7d0413\u4e07\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u4fdd\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u7a81\u304d\u6b62\u3081\u305f\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000United States v.Roger Keith Ver,<a href=\"https:\/\/storage.courtlistener.com\/recap\/gov.uscourts.cacd.915322\/gov.uscourts.cacd.915322.1.0.pdf\" target=\"_blank\" rel=\"noopener\">No.2:24-cr-00103-MWF\uff08C.D.Cal.indictment filed Feb.15,2024\uff09<\/a>,;U.S. ATTORNEY\u2019S OFFICE,C.D.CAL.,<a href=\"https:\/\/www.justice.gov\/usao-cdca\/pr\/early-bitcoin-investor-known-bitcoin-jesus-indicted-allegedly-committing-tax-fraud-and\" target=\"_blank\" rel=\"noopener\">Early Bitcoin Investor Known as\u2018Bitcoin Jesus\u2019 Indicted for Allegedly Committing Tax Fraud and Causing $48 Million Loss to IRS\uff08Apr.30,2024\uff09<\/a>,<\/span><\/p>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6c7a\u6e08\u30fb\u30fb\u30fb\u8cc7\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u901a\u8ca8\u30fb\u30fb\u30fb\u901a\u8ca8\u306e\u5358\u4f4d\u53ca\u3073\u8ca8\u5e63\u306e\u767a\u884c\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u65e5\u9280\u6cd5\u30fb\u30fb\u30fb\u65e5\u672c\u9280\u884c\u6cd5<br \/>\n\u4fe1\u8a17\u30fb\u30fb\u30fb\u4fe1\u8a17\u6cd5<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u6295\u4fe1\u6cd5\u30fb\u30fb\u30fb\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u6295\u8cc7\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u6295\u4fe1\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u6295\u8cc7\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<br \/>\n\u4fe1\u8a17\u696d\u30fb\u30fb\u30fb\u4fe1\u8a17\u696d\u6cd5<br \/>\n\u91d1\u5546\u30fb\u30fb\u30fb\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5<br \/>\n\u4f1a\u793e\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5<br \/>\n\u5b9f\u7279\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u5b9f\u7279\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<br \/>\n\u5b9f\u7279\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306b\u95a2\u3059\u308b\u7701\u4ee4<br \/>\n\u793e\u50b5\u7b49\u632f\u66ff\u30fb\u30fb\u30fb\u793e\u50b5\u3001\u682a\u5f0f\u7b49\u306e\u632f\u66ff\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u6cd5\u30fb\u30fb\u30fb\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<br \/>\n\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u4ee4\u30fb\u30fb\u30fb\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\u65bd\u884c\u4ee4<br \/>\n\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u898f\u5247\u30fb\u30fb\u30fb\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\u65bd\u884c\u898f\u5247<br \/>\n\u56fd\u7a0e\u5e81FAQ\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/virtual_currency_faq_03.pdf\" target=\"_blank\" rel=\"noopener\">\u6697\u53f7\u8cc7\u7523\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09\uff08\u4ee4\u548c\uff17\u5e7412\u670826\u65e5\u6539\u8a02\uff09<\/a><br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5\uff19\u2460\u4e5d\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\uff19\u6761\uff11\u9805\uff19\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/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<\/p><\/p><\/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>\u7c73\u56fd\u306b\u304a\u3044\u3066\u3001\u521d\u671f\u306e\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u6295\u8cc7\u5bb6\u304c\u3001\u53d6\u5f97\u4fa1\u984d\u306e\u6c34\u5897\u3057\u3001\u8907\u6570\u30a6\u30a9\u30ec\u30c3\u30c8\u306e\u5229\u7528\u3001\u5bfe\u9762\u53d6\u5f15\u3001\u30df\u30ad\u30b5\u30fc\u306e\u6d3b\u7528\u306a\u3069\u3092\u99c6\u4f7f\u3057\u3066\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u306b\u3088\u308b100\u4e07\u30c9\u30eb\u8d85\u306e\u5229\u76ca\u3092\u904e\u5c11\u7533\u544a\u30fb\u7121\u7533\u544a\u3068\u3057\u305f\u7d50\u679c\u3001\u900b\u8131\u306e\u7f6a\u3067\uff12\u5e74\u306e\u5b9f\u5211\u5224\u6c7a\u3092\u53d7\u3051\u305f\u4e8b\u4f8b\u304c\u3042\u308b\u3002<br \/>\n\u672c\u4ef6\u306f\u3001\u7c73\u56fd\u306b\u304a\u3044\u3066\u3001\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u6240\u5f97\u96a0\u307a\u3044\u306b\u3064\u3044\u3066\u3001\u5211\u4e8b\u8cac\u4efb\u3092\u554f\u308f\u308c\u3001\u5b9f\u5211\u5224\u6c7a\u306b\u81f3\u3063\u305f\u521d\u306e\u4e8b\u4f8b\u3068\u3055\u308c\u308b\u70b9\u3067\u8c61\u5fb4\u7684\u610f\u7fa9\u3092\u6709\u3059\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[511,653,446,126],"backnumber":[2455],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-18 13:41:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272785"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=272785"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272785\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=272785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=272785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=272785"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=272785"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=272785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}