{"id":272881,"date":"2026-06-18T10:16:18","date_gmt":"2026-06-18T01:16:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272881"},"modified":"2026-06-18T10:45:03","modified_gmt":"2026-06-18T01:45:03","slug":"international-article-357","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-357\/","title":{"rendered":"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c98\u56de\u3011\u300c\u5916\u56fd\u6cd5\u4eba\u306e\u4e8b\u696d\u5206\u5272\u306b\u4f34\u3046\u682a\u5f0f\u306e\u4ea4\u4ed8\u304c\u914d\u5f53\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u305f\u4e8b\u4ef6 \uff08\u5be9\u88c1\u4ee4\u5143.8.1\uff09\uff08\u305d\u306e\uff11\uff09\u300d\uff5e\u6240\u5f97\u7a0e\u6cd524\u6761\uff11\u9805\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u3008\u4e00\u89d2\u587e\u3009<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u56f3\u89e3<\/span><span style=\"font-size: 20px;\">\u3067\u8aad\u307f\u89e3\u304f<\/span><span style=\"color: #800000;\">\u56fd\u969b\u79df\u7a0e\u5224\u4f8b<\/span><\/strong><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-259536\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo.png\" alt=\"\" width=\"150\" height=\"190\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo.png 590w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/ikkakujuku_logo-237x300.png 237w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c98\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5916\u56fd\u6cd5\u4eba\u306e\u4e8b\u696d\u5206\u5272\u306b\u4f34\u3046\u682a\u5f0f\u306e\u4ea4\u4ed8\u304c\u914d\u5f53\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u305f\u4e8b\u4ef6<br \/>\n\uff08\u5be9\u88c1\u4ee4\u5143.8.1\uff09\uff08\u305d\u306e\uff11\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6240\u5f97\u7a0e\u6cd524\u6761\uff11\u9805\uff5e<\/strong><\/h5>\n<p><!-- \u3010\u8981\u78ba\u8a8d\u3011\u95a2\u4fc2\u6cd5\u4ee4\u306e\u3008h5\u3009\u8868\u793a\uff1a\u524d\u56de\uff08\u7b2c69\u30fb70\u56de\uff09\u306f\u6761\u7d04\u540d\u3092\u5165\u308c\u3066\u3044\u305f\u3002\u672c\u539f\u7a3f\u306f\u6a19\u984c\u306b\u6cd5\u4ee4\u5217\u6319\u304c\u306a\u3044\u305f\u3081\u7701\u7565\u3002\u5fc5\u8981\u306a\u3089\u6240\u5f97\u7a0e\u6cd524\u67611\u9805\u30fb25\u67611\u9805\u7b49\u3092\u7de8\u96c6\u90e8\u3067\u633f\u5165 --><\/p>\n<p style=\"text-align: right;\"><strong>\u4e95\u4e0a\u3000\u771e\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#f2f2f2;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u88c1\u6c7a\u3011<\/strong><\/p>\n<ul>\n<li>\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u4ee4\u548c\u5143\u5e74\uff18\u6708\uff11\u65e5\u88c1\u6c7a\uff08\u6771\u88c1\uff08\u6240\uff09\u4ee4\u5143\uff0d16\uff09<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5f53\u8a72\u4e8b\u4ef6\u306f\u3001\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u304c\u7c73\u56fd\u6cd5\u4eba\u306e\u682a\u5f0f\u3092\u6240\u6709\u3057\u3001\u3053\u306e\u7c73\u56fd\u6cd5\u4eba\u304c\u4e8b\u696d\u5206\u5272<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u4ea4\u4ed8\u3055\u308c\u305f\u682a\u5f0f\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5206\u5272\u306f\u6cd5\u4eba\u7a0e\u6cd5\u7b2c\uff12\u6761\u7b2c12\u53f7\u306e\uff19\u306b\u898f\u5b9a\u3059\u308b\u5206\u5272\u578b\u5206\u5272\u306b\u3088\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c24\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u5f53\u8a72\u88c1\u6c7a\u672c\u6587\u3067\u4f7f\u7528\u3055\u308c\u308b\u300c\u4e8b\u696d\u5206\u5272\u300d\u3068\u3044\u3046\u7528\u8a9e\u306f\u3001\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u7b2c\uff15\u7de8\u300c\u7d44\u7e54\u5909\u66f4\u3001\u5408\u4f75\u3001\u4f1a\u793e\u5206\u5272\u3001\u682a\u5f0f\u4ea4\u63db\u3001\u682a\u5f0f\u79fb\u8ee2\u53ca\u3073\u682a\u5f0f\u4ea4\u4ed8\u300d\u306b\u898f\u5b9a\u3055\u308c\u3001\u300c\u4f1a\u793e\u5206\u5272\u300d\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u672c\u7814\u7a76\u3067\u306f\u3001\u5f53\u8a72\u88c1\u6c7a\u672c\u6587\u306b\u95a2\u308f\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4e8b\u696d\u5206\u5272\u300d\u3092\u4f7f\u7528\u3057\u3001\u89e3\u8aac\u306a\u3069\u4e00\u822c\u7684\u306a\u7b87\u6240\u3067\u306f\u300c\u4f1a\u793e\u5206\u5272\u300d\u3092\u540c\u7fa9\u3067\u4f7f\u7528\u3059\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e8b\u5b9f\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u5be9\u67fb\u8acb\u6c42\u4eba\uff08\u4ee5\u4e0b\u300c\uff38\u300d\u3068\u3044\u3046\u3002\uff09\u306f\u3001\u5f93\u524d\u304b\u3089\u7c73\u56fd\uff27\u793e\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u305f\u3002\u540c\u793e\u304c\uff28\u793e\u306b\u5438\u53ce\u5408\u4f75\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\uff38\u306f\uff28\u793e\u306e\u682a\u4e3b\u3068\u306a\u308a\u30012015\u5e7410\u6708\u306e\u682a\u5f0f\u4fdd\u6709\u6570\u306f18,992\u682a\u3067\u3042\u3063\u305f\u3002\uff28\u793e\u306f\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u95a2\u9023\u6a5f\u5668\u306b\u95a2\u3059\u308b\u4e8b\u696d\u3092\u884c\u3044\u3001\u7c73\u56fd\uff2b\u5dde\u304c\u767b\u8a18\u4e0a\u306e\u672c\u5e97\u6240\u5728\u6cd5\u4eba\u3067\uff2c\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3057\u3066\u3044\u305f\u3002\uff28\u793e\u306e\u53d6\u7de0\u5f79\u4f1a\u306f2015\u5e7411\u6708\u306b\u4ee5\u4e0b\u306e\u5185\u5bb9\u306e\u4e8b\u696d\u5206\u5272\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6\u4e8b\u696d\u5206\u5272\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u3001\u6b21\u306e\u901a\u308a\u30d7\u30ec\u30b9\u30fb\u30ea\u30ea\u30fc\u30b9\u3057\u305f\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:#333399;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\uff28\u793e\u306f2015\u5e7411\u6708\u3007\u65e5\u3001\uff2d\u793e\u3068\uff2e\u793e\u306e\u72ec\u7acb\u3057\u305f\uff12\u793e\u306b\u5206\u5272\u3055\u308c\u308b\u3002\uff2d\u793e\u306f\uff28\u793e\u306e\u4f01\u696d\u5411\u3051\u6280\u8853\u30a4\u30f3\u30d5\u30e9\u4e8b\u696d\u3001\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u4e8b\u696d\u3001\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u53ca\u3073\u91d1\u878d\u4e8b\u696d\uff08\u4ee5\u4e0b\u3001\u3053\u308c\u3089\u306e\u4e8b\u696d\u3092\u4f75\u305b\u3066\u300c\u30a8\u30f3\u30bf\u30fc\u30d7\u30e9\u30a4\u30ba\u4e8b\u696d\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u7d99\u627f\u3057\u3001\uff2e\u793e\u306f\uff28\u793e\u306e\u30d7\u30ea\u30f3\u30bf\u30fc\u4e8b\u696d\u53ca\u3073\u500b\u4eba\u5411\u3051\u30b7\u30b9\u30c6\u30e0\u4e8b\u696d\u3092\u7d99\u627f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u672c\u4ef6\u4e8b\u696d\u5206\u5272\u306f\u30012015\u5e7410\u670821\u65e5\u3092\u57fa\u6e96\u65e5\uff08\u4ee5\u4e0b\u3001\u300c\u57fa\u6e96\u65e5\u300d\u3068\u3044\u3046\u3002\uff09\u3068\u3057\u3001\u57fa\u6e96\u65e5\u73fe\u5728\u306e\uff28\u793e\u682a\u4e3b\u304c\u4fdd\u6709\u3059\u308b\uff28\u793e\u682a\u5f0f\u306b\u5bfe\u3057\u3001\uff2d\u793e\u306e\u682a\u5f0f\u3092\u6bd4\u4f8b\u7684\u306b\u5206\u914d\uff08\uff28\u793e\u306e\u682a\u5f0f\uff11\u682a\u306b\u5bfe\u3057\u3001\uff2d\u793e\u306e\u682a\u5f0f\uff11\u682a\u3092\u5272\u308a\u5f53\u3066\u308b\u3002\uff09\u3059\u308b\u65b9\u5f0f\u306b\u3088\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u672c\u4ef6\u4e8b\u696d\u5206\u5272\u306f\u30012015\u5e7411\u6708\u3007\u65e5\u306b\u5b9f\u884c\u3055\u308c\u308b\u3002\uff28\u793e\u306f\uff2e\u793e\u306b\u793e\u540d\u5909\u66f4\u3057\u3001\uff2e\u793e\u682a\u5f0f\u306f\u5f15\u304d\u7d9a\u304d\uff2c\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u308b\u3002\uff2d\u793e\u306f\u65b0\u305f\u306b\uff2c\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u308b\u3002\u672c\u4ef6\u4e8b\u696d\u5206\u5272\u5f8c\u4e21\u793e\u306b\u306f\u8cc7\u672c\u95a2\u4fc2\u304c\u306a\u304f\u3001\u72ec\u7acb\u4e0a\u5834\u4f01\u696d\u3068\u3057\u3066\u5225\u500b\u306b\u904b\u55b6\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u57fa\u6e96\u65e5\u73fe\u5728\u306e\uff28\u793e\u682a\u4e3b\u306f\u3001\uff2d\u793e\u306e\u682a\u5f0f\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u4f55\u3089\u304b\u306e\u884c\u70ba\u3092\u3059\u308b\u3053\u3068\u306f\u8981\u6c42\u3055\u308c\u305a\u3001\u305d\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u3092\u3059\u308b\u3053\u3068\u3082\u3001\uff28\u793e\u306e\u682a\u5f0f\u3068\u4ea4\u63db\u3059\u308b\u3053\u3068\u3082\u306a\u304b\u3063\u305f\u3002<\/p>\n<\/div>\n\u3053\u306e\u5f8c\u3001\uff28\u793e\u682a\u4e3b\u306b\u306f\u30012015\u5e7410\u6708\uff18\u65e5\u4ed8\u3067\u3001\u672c\u4ef6\u4e8b\u696d\u5206\u5272\u306b\u95a2\u9023\u3059\u308b\u300cINFORMATION STATEMENT\u300d\u304c\u4ea4\u4ed8\u3055\u308c\u305f\u3002\u540c\u66f8\u9762\u306b\u306f\u3001\u672c\u4ef6\u4e8b\u696d\u5206\u5272\u304c\u3001\u7c73\u56fd\u5185\u56fd\u6b73\u5165\u6cd5\uff08Internal Revenue Code, \u4ee5\u4e0b\u300cIRC\u300d\u3068\u3044\u3046\u3002\uff09\u7b2c355\u6761\u53ca\u3073\u7b2c368\u6761(a)(1)(D)\u306b\u9069\u5408\u3059\u308b\u7d44\u7e54\u518d\u7de8\u6210\u3067\u3042\u308a\u3001\u7c73\u56fd\u5185\u56fd\u6b73\u5165\u5e81\uff08Internal Revenue Service, \u4ee5\u4e0b\u300cIRS\u300d\u3068\u3044\u3046\u3002\uff09\u304b\u3089\u3001\u300cprivate letter ruling\u300d\uff08\u4ee5\u4e0b\u300c\u500b\u5225\u30eb\u30fc\u30ea\u30f3\u30b0\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u6761\u4ef6\u3068\u3059\u308b\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff11\u3011\u5f53\u8a72\u4e8b\u4ef6\u306e\u30b9\u30d4\u30f3\u30aa\u30d5\u307e\u3067\u306e\u7d4c\u7def<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-272883\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-1-300x271.png\" alt=\"\" width=\"400\" height=\"361\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-1-300x271.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-1-768x693.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-1-600x541.png 600w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-1.png 941w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272884\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-2.png\" alt=\"\" width=\"1731\" height=\"1151\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-2.png 1731w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-2-300x199.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-2-1024x681.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-2-768x511.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-2-1536x1021.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku98-2-600x399.png 600w\" sizes=\"(max-width: 1731px) 100vw, 1731px\" \/><\/a><br 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5f53\u8a72\u4e8b\u4ef6\u306e\u4e89\u70b9\u53ca\u3073\u5f53\u4e8b\u8005\u306e\u4e3b\u5f35<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5f53\u8a72\u4e8b\u4ef6\u306b\u306f\uff13\u3064\u306e\u4e89\u70b9\u304c\u3042\u308b\u3002<\/strong><\/h4>\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:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u672c\u4ef6\u901a\u77e5\u66f8\u306e\u51e6\u5206\u7406\u7531\u306b\u4e0d\u5099\u304c\u3042\u308b\u304b\u5426\u304b\uff08\u4ee5\u4e0b\u300c<strong>\u4e89\u70b9\uff11<\/strong>\u300d\u3068\u3044\u3046\u3002\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\uff38\u304c\u53d7\u3051\u305f\u672c\u4ef6\u682a\u5f0f\u306e\u4ea4\u4ed8\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c24\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u914d\u5f53\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\uff08\u4ee5\u4e0b\u300c<strong>\u4e89\u70b9\uff12<\/strong>\u300d\u3068\u3044\u3046\u3002\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u672c\u4ef6\u78ba\u5b9a\u7533\u544a\u304c\u904e\u5c11\u7533\u544a\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u901a\u5247\u6cd5\u7b2c65\u6761\u7b2c\uff14\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u304c\u3042\u308b\u304b\u5426\u304b\uff08\u4ee5\u4e0b\u300c<strong>\u4e89\u70b9\uff13<\/strong>\u300d\u3068\u3044\u3046\u3002\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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#cd853f;\">\uff08\u30a2\uff09<\/span>\u3000\u672c\u4ef6\u901a\u77e5\u66f8\u306f\u3001\uff39\u304c\u8abf\u67fb\u3057\u3066\u5f97\u3089\u308c\u305f\u4e8b\u5b9f\u3068\u305d\u306e\u8a55\u4fa1\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3001\u8a72\u5f53\u3059\u308b\u6761\u6587\u306e\u6587\u8a00\u3092\u6307\u6458\u3057\u3053\u308c\u3092\u5f53\u3066\u306f\u3081\u308b\u8a18\u8ff0\u306b\u306a\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u7406\u7531\u306e\u63d0\u51fa\u3068\u3057\u3066\u306f\u4e0d\u5341\u5206\u3067\u3042\u308a\u3001\u884c\u653f\u624b\u7d9a\u6cd5\u7b2c14\u6761\u7b2c\uff11\u9805\u672c\u6587\u306b\u53cd\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\u30a4\uff09<\/span>\u3000\uff39\u306f\u6240\u5f97\u7a0e\u6cd5\u7b2c24\u6761\u7b2c\uff11\u9805\u306e\u6761\u6587\u306e\u4e00\u90e8\u3092\u6307\u6458\u3059\u308b\u304c\u3001\u53ce\u5165\u6642\u306e\u8a55\u4fa1\u984d\u304c\u53ce\u5165\u91d1\u984d\u3068\u306a\u308b\u3053\u3068\u306e\u6839\u62e0\u6761\u6587\u3092\u6307\u6458\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\u30a6\uff09<\/span>\u3000\uff39\u306f\u300c\u5270\u4f59\u91d1\u306b\u914d\u5f53\u300d\u3068\u8a55\u4fa1\u3059\u308b\u7406\u7531\u3092\u793a\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\uff42\uff09\u3000\uff39\u306e\u4e3b\u5f35<\/strong><\/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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u30a2\uff09<\/span>\u3000\u914d\u5f53\u6240\u5f97\u306b\u95a2\u3059\u308b\u51e6\u5206\u306e\u7406\u7531\u306b\u306f\u3001<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\uff08\u2170\uff09<\/span>\u3000\uff38\u304c\u672c\u4ef6\u682a\u5f0f\u306b\u3064\u3044\u3066\u3001\u672c\u4ef6\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\uff08\u2171\uff09<\/span>\u3000\u672c\u4ef6\u682a\u5f0f\u306f\u3001\u672c\u4ef6\u5951\u7d04\u306b\u3088\u308a\u3001\uff28\u793e\u304b\u3089\u540c\u793e\u306e\u682a\u4e3b\u3068\u3057\u3066\u306e\u5730\u4f4d\u306b\u57fa\u3065\u304d\u540c\u793e\u306e\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\uff08\u2172\uff09<\/span>\u3000\u672c\u4ef6\u682a\u5f0f\u306e\u53d6\u5f97\u306f\u3001\u914d\u5f53\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px;\">\u304c\u672c\u4ef6\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u4ef6\u901a\u77e5\u66f8\u306b\u304a\u3051\u308b\u51e6\u5206\u306e\u7406\u7531\u306f\u3001\uff39\u306e\u5224\u65ad\u306e\u614e\u91cd\u3068\u5408\u7406\u6027\u3092\u62c5\u4fdd\u3057\u3066\u305d\u306e\u6063\u610f\u3092\u6291\u5236\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u51e6\u5206\u7406\u7531\u3092\u540d\u5b9b\u4eba\u3067\u3042\u308b\uff38\u306b\u77e5\u3089\u305b\u3066\u4e0d\u670d\u306e\u7533\u7acb\u3066\u306e\u4fbf\u5b9c\u3092\u4e0e\u3048\u308b\u8da3\u65e8\u3092\u5145\u8db3\u3059\u308b\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u3001\u884c\u653f\u624b\u7d9a\u6cd5\u7b2c14\u6761\u7b2c\uff11\u9805\u306e\u8da3\u65e8\u306b\u7167\u3089\u3057\u3001\u6cd5\u306e\u8981\u6c42\u3059\u308b\u7406\u7531\u306e\u63d0\u793a\u3068\u3057\u3066\u6b20\u3051\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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#cd853f;\">\uff08\u30a4\uff09<\/span>\u3000\u672c\u4ef6\u4e8b\u696d\u5206\u5272\u306f\uff28\u793e\u306e\u5b50\u4f1a\u793e\u3067\u3042\u3063\u305f\uff2d\u793e\u3078\u306e\u6295\u8cc7\u3067\u3042\u308a\u3001\uff2d\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u5bfe\u4fa1\u3068\u3057\u3066\uff2d\u793e\u682a\u5f0f\u304c\u5206\u914d\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\uff28\u793e\u306e\u682a\u4e3b\u304c\uff2d\u793e\u306b\u6295\u8cc7\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u3001\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3068\u3059\u308b\u6839\u62e0\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\u30a6\uff09<\/span>\u3000\u672c\u4ef6\u4e8b\u696d\u5206\u5272\u306f\u3001\u7c73\u56fd\u306e\u8ab2\u7a0e\u4e0a\u3001\uff28\u793e\u53ca\u3073\uff2d\u793e\u306e\u53cc\u65b9\u306e\u682a\u4e3b\u304c\u975e\u8ab2\u7a0e\u306e\u53d6\u6271\u3044\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\u30a8\uff09<\/span>\u3000\uff28\u793e\u304b\u3089\uff2d\u793e\u304c\u72ec\u7acb\u3059\u308b\u682a\u5f0f\u5206\u5272\u3067\u3042\u308b\u304b\u3089\u3001\u6539\u6b63\u6240\u5f97\u7a0e\u6cd5\u7b2c24\u6761\u7b2c\uff11\u9805\u53ca\u3073\u540c\u6cd5\u7b2c25\u6761\u7b2c\uff11\u9805\u7b2c\uff13\u53f7\u306b\u898f\u5b9a\u3059\u308b\u682a\u5f0f\u5206\u5272\u306e\u3046\u3061\u9069\u683c\u682a\u5f0f\u5206\u5272\u306b\u8a72\u5f53\u3059\u308b\u3002\u672c\u4e8b\u696d\u5206\u5272\u306f\u3001\u6539\u6b63\u6240\u5f97\u7a0e\u6cd5\u306e\u65bd\u884c\u524d\u306b\u5b9f\u65bd\u3055\u308c\u305f\u304c\u3001\u4ee5\u524d\u304b\u3089\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u305f\u9069\u683c\u5206\u5272\u578b\u5206\u5272\u306b\u3088\u308b\u682a\u5f0f\u4ea4\u4ed8\u3068\u306e\u516c\u5e73\u306e\u70b9\u3084\u3001\u4f01\u696d\u518d\u7de8\u306b\u7a0e\u6cd5\u304c\u5408\u308f\u305b\u305f\u3082\u306e\u3067\u6539\u6b63\u6cd5\u306e\u7acb\u6cd5\u4e8b\u5b9f\u306f\u5909\u308f\u3089\u306a\u3044\u70b9\u304b\u3089\u3001\u6539\u6b63\u6240\u5f97\u7a0e\u6cd5\u306e\u8da3\u65e8\u306b\u7167\u3089\u3057\u89e3\u91c8\u3059\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\uff42\uff09\u3000\uff39\u306e\u4e3b\u5f35<\/strong><\/p>\n<p>\u672c\u4ef6\u682a\u5f0f\u306e\u4ea4\u4ed8\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c24\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u914d\u5f53\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u30a2\uff09<\/span>\u3000\uff2e\u793e\u306e2016\u5e7410\u6708\u671f\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u8a18\u8f09\u3059\u308b\u300c\u5229\u76ca\u5270\u4f59\u91d1\uff08Retained earnings\uff09\u300d\u306e\u6e1b\u5c11\u304c\u8a8d\u3081\u3089\u308c\u3001\uff38\u306e\u672c\u4ef6\u682a\u5f0f\u306e\u53d6\u5f97\u306f\u3001\uff28\u793e\u304c\u672c\u4ef6\u5951\u7d04\u3092\u57fa\u56e0\u3068\u3057\u3066\uff28\u793e\u306e\u682a\u4e3b\u306b\u5bfe\u3057\u3001\u305d\u306e\u5730\u4f4d\u306b\u57fa\u3065\u3044\u3066\u4ea4\u4ed8\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u304b\u3089\u3001\u672c\u4ef6\u682a\u5f0f\u306e\u4ea4\u4ed8\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c24\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u300d\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u30a4\uff09<\/span>\u3000\u6539\u6b63\u6240\u5f97\u7a0e\u6cd5\u306e\u898f\u5b9a\u306f\u3001\u65bd\u884c\u65e5\uff082017\u5e74\uff14\u6708\uff11\u65e5\uff09\u4ee5\u964d\u306b\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u65bd\u884c\u65e5\u524d\u306b\u884c\u308f\u308c\u305f\u672c\u4ef6\u682a\u5f0f\u306e\u4ea4\u4ed8\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u5404\u898f\u5b9a\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u4e89\u70b9\uff13<\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\uff41\uff09\u3000\uff38\u306e\u4e3b\u5f35<\/strong><\/p>\n<p>\u672c\u4ef6\u78ba\u5b9a\u7533\u544a\u304c\u904e\u5c11\u7533\u544a\u3068\u306a\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c65\u6761\u7b2c\uff14\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u304c\u3042\u308b\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:#cd853f;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\u30a2\uff09<\/span>\u3000\u7a0e\u52d9\u884c\u653f\u3092\u5c02\u9580\u3068\u3059\u308b\u8abf\u67fb\u62c5\u5f53\u8077\u54e1\u306b\u3068\u3063\u3066\u3082\u672c\u4ef6\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u95a2\u4fc2\u3092\u8a8d\u5b9a\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u3063\u305f\u3044\u3048\u308b\u304b\u3089\u3001\uff38\u304c\u4e8b\u696d\u5206\u5272\u306b\u3088\u308b\u672c\u4ef6\u682a\u5f0f\u306e\u4ea4\u4ed8\u306b\u3064\u3044\u3066\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u7d0d\u7a0e\u8005\u306e\u8cac\u3081\u306b\u5e30\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u5ba2\u89b3\u7684\u306a\u4e8b\u60c5\u304c\u5b58\u5728\u3057\u3001\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\uff42\uff09\u3000\uff39\u306e\u4e3b\u5f35<\/strong><\/p>\n<p>\u672c\u4ef6\u78ba\u5b9a\u7533\u544a\u304c\u904e\u5c11\u7533\u544a\u3068\u306a\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c65\u6761\u7b2c\uff14\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u30a2\uff09<\/span>\u3000\u672c\u4ef6\u682a\u5f0f\u306e\u53d6\u5f97\u304c\u914d\u5f53\u6240\u5f97\u306b\u5f53\u305f\u308b\u3082\u306e\u3068\u3057\u3066\u7a0e\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u771f\u306b\uff38\u306e\u8cac\u3081\u306b\u5e30\u3059\u3053\u3068\u306e\u3067\u304d\u306a\u3044\u5ba2\u89b3\u7684\u306a\u4e8b\u60c5\u304c\u3042\u308a\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8da3\u65e8\u306b\u7167\u3089\u3057\u3066\u3082\u306a\u304a\uff38\u306b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3092\u8ce6\u8ab2\u3059\u308b\u3053\u3068\u304c\u4e0d\u5f53\u53c8\u306f\u9177\u306b\u306a\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5be9\u5224\u6240\u306e\u5224\u65ad<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e89\u70b9\uff11\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u6cd5\u4ee4\u89e3\u91c8<\/h4>\n<p>\u884c\u653f\u624b\u7d9a\u6cd5\u7b2c14\u6761\u7b2c\uff11\u9805\u672c\u6587\u304c\u3001\u4e0d\u5229\u76ca\u51e6\u5206\u3092\u3059\u308b\u5834\u5408\u306b\u540c\u6642\u306b\u305d\u306e\u7406\u7531\u3092\u540d\u5b9b\u4eba\u306b\u793a\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u540d\u5b9b\u4eba\u306b\u76f4\u63a5\u306b\u7fa9\u52d9\u3092\u8ab2\u3057\u53c8\u306f\u305d\u306e\u6a29\u5229\u3092\u5236\u9650\u3059\u308b\u3068\u3044\u3046\u4e0d\u5229\u76ca\u51e6\u5206\u306e\u6027\u8cea\u306b\u9451\u307f\u3001\u884c\u653f\u5e81\u306e\u5224\u65ad\u306e\u614e\u91cd\u6027\u3068\u5408\u7406\u6027\u3092\u62c5\u4fdd\u3057\u3066\u305d\u306e\u6063\u610f\u3092\u6291\u5236\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u51e6\u5206\u306e\u7406\u7531\u3092\u540d\u5b9b\u4eba\u306b\u77e5\u3089\u305b\u3066\u4e0d\u670d\u306e\u7533\u7acb\u3066\u306b\u4fbf\u5b9c\u3092\u4e0e\u3048\u308b\u8da3\u65e8\u306b\u51fa\u305f\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u5f53\u8a72\u4e8b\u4ef6\u3078\u306e\u8a72\u5f53\u6027<\/h4>\n<p>\u672c\u4ef6\u901a\u77e5\u66f8\u306b\u306f\u3001<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:#B22222;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30a2\uff09<\/span>\u3000\uff38\u304c\u3001\u682a\u5f0f\u3092\u672c\u4ef6\u682a\u5f0f\u53e3\u5ea7\u306b\u5165\u5eab\u3055\u305b\u308b\u65b9\u6cd5\u306b\u3088\u308a\u53d7\u9818\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30a4\uff09<\/span>\u3000\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u4ef6\u4e8b\u696d\u5206\u5272\u306b\u4f34\u3044\u3001\uff28\u793e\u304b\u3089\u540c\u793e\u306e\u682a\u4e3b\u3068\u3057\u3066\u306e\u5730\u4f4d\u306b\u57fa\u3065\u304d\u3001\u540c\u793e\u306e\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30a6\uff09<\/span>\u3000\u4e0a\u8a18<span style=\"color: #b22222;\">\uff08\u30a2\uff09<\/span>\u53ca\u3073<span style=\"color: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4e89\u70b9\uff12\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u6cd5\u4ee4\u89e3\u91c8<\/h4>\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:#800000;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u8acb\u6c42\u4eba\uff38\u4e3b\u5f35\u306b\u3064\u3044\u3066<\/h4>\n<p>\u6240\u5f97\u7a0e\u6cd5\u306f\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3001\u7d0d\u7a0e\u8005\u81ea\u3089\u304c\u8ab2\u7a0e\u6a19\u6e96\u53ca\u3073\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u3001\u3053\u308c\u3092\u7533\u544a\u3057\u3066\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3068\u3044\u3046\u4f53\u7cfb\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u4e0b\u306b\u304a\u3051\u308b\u6240\u5f97\u7a0e\u7b49\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u5224\u65ad\u3068\u8cac\u4efb\u3067\u306a\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\uff08\u30a2\uff09<\/span>\u3000\uff38\u304c\u672c\u4ef6\u682a\u5f0f\u306e\u4ea4\u4ed8\u3092\u6240\u5f97\u3068\u3057\u3066\u8a8d\u8b58\u3057\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u3053\u3068\u306f\u3001\uff38\u306e\u4e3b\u89b3\u7684\u4e8b\u60c5\u3068\u3044\u308f\u3056\u308b\u3092\u5f97\u305a\u3001\u771f\u306b\u7d0d\u7a0e\u8005\u306e\u8cac\u3081\u306b\u5e30\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5ba2\u89b3\u7684\u306a\u4e8b\u60c5\u304c\u5b58\u5728\u3059\u308b\u3068\u306f\u3044\u3048\u305a\u3001\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u5be9\u5224\u6240\u306e\u7d50\u8ad6<\/strong><\/h4>\n<p>\u5be9\u67fb\u8acb\u6c42\u306f\u7406\u7531\u304c\u306a\u3044\u304b\u3089\u3001\u3053\u308c\u3092\u68c4\u5374\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\uff08\u305d\u306e\uff12\uff09\u3078\u3064\u3065\u304f\uff09<\/p>\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>\n<\/p><\/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>\u5f53\u8a72\u4e8b\u4ef6\u306f\u3001\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u304c\u7c73\u56fd\u6cd5\u4eba\u306e\u682a\u5f0f\u3092\u6240\u6709\u3057\u3001\u3053\u306e\u7c73\u56fd\u6cd5\u4eba\u304c\u4e8b\u696d\u5206\u5272\uff08\u203b\uff11\uff09\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u4ea4\u4ed8\u3055\u308c\u305f\u682a\u5f0f\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5206\u5272\u306f\u6cd5\u4eba\u7a0e\u6cd5\u7b2c\uff12\u6761\u7b2c12\u53f7\u306e\uff19\u306b\u898f\u5b9a\u3059\u308b\u5206\u5272\u578b\u5206\u5272\u306b\u3088\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c24\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308b\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":[423,572,411,348,304,377,354,502],"backnumber":[2456],"series":[2188],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-25 13:37:10","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272881"}],"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=272881"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272881\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=272881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=272881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=272881"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=272881"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=272881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}