{"id":273117,"date":"2026-07-23T10:14:21","date_gmt":"2026-07-23T01:14:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273117"},"modified":"2026-07-22T13:43:55","modified_gmt":"2026-07-22T04:43:55","slug":"international-article-363","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-363\/","title":{"rendered":"\u3008\u4e00\u89d2\u587e\u3009\u56f3\u89e3\u3067\u8aad\u307f\u89e3\u304f\u56fd\u969b\u79df\u7a0e\u5224\u4f8b\u3000\u3010\u7b2c100\u56de\u3011\u300c\u7a0e\u52d9\u884c\u653f\u57f7\u884c\u5171\u52a9\u6761\u7d04\u306b\u57fa\u3065\u304f\u5fb4\u53ce\u30fb\u4fdd\u5168\u5171\u52a9\u4e8b\u4ef6\u2015\u5916\u56fd\u6cd5\u306b\u3088\u308b\u7b2c\u4e8c\u6b21\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u6cd5\u7684\u5730\u4f4d\u2015\uff08\u5730\u5224\u4ee44.11.30\u3001\u9ad8\u5224\u4ee45.7.19\uff09\uff08\u305d\u306e\uff11\uff09\u300d\uff5e\u7a0e\u52d9\u884c\u653f\u57f7\u884c\u5171\u52a9\u6761\u7d0412\u6761\u300117\u6761\u300123\u6761\uff12\u9805\u300128\u6761\uff16\u9805\u300128\u6761\uff17\u9805\u3001\u79df\u7a0e\u6761\u7d04\u7b49\u5b9f\u65bd\u7279\u4f8b\u6cd511\u6761\uff12\u9805\u300111\u6761\uff13\u9805\u300111\u676113\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\u7b2c100\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u52d9\u884c\u653f\u57f7\u884c\u5171\u52a9\u6761\u7d04\u306b\u57fa\u3065\u304f\u5fb4\u53ce\u30fb\u4fdd\u5168\u5171\u52a9\u4e8b\u4ef6\u2015\u5916\u56fd\u6cd5\u306b\u3088\u308b\u7b2c\u4e8c\u6b21\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u6cd5\u7684\u5730\u4f4d\u2015\uff08\u5730\u5224\u4ee44.11.30\u3001\u9ad8\u5224\u4ee45.7.19\uff09\uff08\u305d\u306e\uff11\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7a0e\u52d9\u884c\u653f\u57f7\u884c\u5171\u52a9\u6761\u7d0412\u6761\u300117\u6761\u300123\u6761\uff12\u9805\u300128\u6761\uff16\u9805\u300128\u6761\uff17\u9805\u3001\u79df\u7a0e\u6761\u7d04\u7b49\u5b9f\u65bd\u7279\u4f8b\u6cd511\u6761\uff12\u9805\u300111\u6761\uff13\u9805\u300111\u676113\u9805\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6ecb\u8cc0\u5927\u5b66\u51c6\u6559\u6388\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u91d1\u5c71\u3000\u77e5\u660e<\/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<ul>\n<li>\u6771\u4eac\u5730\u88c1\u4ee4\u548c\uff14\u5e7411\u670830\u65e5\u5224\u6c7a\u3010\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u7b2c272\u53f7\uff08\u9806\u53f72022-31\uff09\u3011\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ272-202231\uff09<\/li>\n<li>\u6771\u4eac\u9ad8\u88c1\u4ee4\u548c\uff15\u5e74\uff17\u670819\u65e5\u5224\u6c7a\u3010\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u7b2c273\u53f7\uff08\u9806\u53f72023-14\uff09\u3011\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ273-202314\uff09<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/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\u8d64\u677e\u6643\u300c\u5fb4\u53ce\u6cd5\u306e\u56fd\u969b\u7684\u5074\u9762\u2015\u5fb4\u53ce\u5171\u52a9\u306b\u4fc2\u308bOECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u9032\u5c55\u3068\u308f\u304c\u56fd\u306e\u65b9\u5411\u2015\u300d\u79df\u7a0e\u6cd5\u7814\u7a7633\u53f7\uff082005\uff0947\u9801\u3002<\/span><\/p>\n<p>\u5fb4\u53ce\u652f\u63f4\u306f\u3053\u306e\u3088\u3046\u306a\u5834\u9762\u306b\u304a\u3044\u3066\u6761\u7d04\u7de0\u7d04\u56fd\u540c\u58eb\u304c\u3001\u76f8\u4e92\u306b\u79df\u7a0e\u306e\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u5354\u529b\u3092\u3059\u308b\u67a0\u7d44\u307f\u3067\u3042\u308b\u3002\u8fd1\u5e74\u3001\u7d4c\u6e08\u53d6\u5f15\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u5c55\u3057\u3001\u56fd\u5883\u3092\u8d85\u3048\u308b\u53d6\u5f15\u304c\u6052\u5e38\u7684\u306b\u884c\u308f\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u306a\u304b\u3001\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304d\u56fd\u5bb6\u76f8\u4e92\u9593\u3067\u76f8\u624b\u56fd\u306e\u79df\u7a0e\u50b5\u6a29\u3092\u5fb4\u53ce\u3059\u308b\u4ed5\u7d44\u307f\u304c\u6574\u5099\u3055\u308c\u3066\u304d\u305f\u3002<\/p>\n<p>OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304f\u4e8c\u56fd\u9593\u6761\u7d04\u306b\u304a\u3044\u3066\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u60c5\u5831\u4ea4\u63db\u898f\u5b9a\uff08\u5178\u578b\u7684\u306b\u306f26\u6761\uff09\u3001\u53ca\u3073\u5fb4\u53ce\u652f\u63f4\u898f\u5b9a\uff08\u540c\u3058\u304f27\u6761\uff09\u304c\u5b9a\u3081\u3089\u308c\u308b\u304c\u3001\u3053\u306e\u4e8c\u56fd\u9593\u79df\u7a0e\u6761\u7d04\u65b9\u5f0f\u3068\u306f\u5225\u306b\u3001OECD\u3068\u6b27\u5dde\u8a55\u8b70\u4f1a\uff08Council of Europe\uff09\u306f\u5171\u540c\u3067\u60c5\u5831\u4ea4\u63db\u3084\u5fb4\u53ce\u5354\u529b\u306b\u95a2\u3059\u308b\u591a\u56fd\u9593\u6761\u7d04\u3092\u7acb\u6848\u3057\u3066\u304d\u305f\u3002\u4e21\u8005\u306b\u3088\u308a1988\u5e74\u306b\u7b56\u5b9a\u3055\u308c\u305f\u591a\u56fd\u9593\u6761\u7d04\u3067\u3042\u308b\u7a0e\u52d9\u884c\u653f\u57f7\u884c\u5171\u52a9\u6761\u7d04<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\uff08\u4ee5\u4e0b\u300c\u5171\u52a9\u6761\u7d04\u300d\u3068\u3044\u3046\u3002\uff09\u306f\u30011995\u5e74\u306b\u52b9\u529b\u3092\u751f\u3058\u30012010\u5e74\u306b\u304a\u3051\u308b\u6539\u6b63\u3092\u7d4c\u3066\u3001\u3053\u308c\u307e\u3067\u6bb5\u968e\u7684\u306b\u6279\u51c6\u56fd\u6570\u3092\u5897\u3084\u3057\u3066\u304d\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002\u65e5\u672c\u306f\u5e73\u621023\u5e74\uff082011\u5e74\uff0911\u6708\u306b\u304a\u3044\u3066\u5171\u52a9\u6761\u7d04\u306b\u7f72\u540d\u3057\u3001\u5e73\u621025\u5e74\uff082013\u5e74\uff0910\u6708\u306b\u767a\u52b9\u3092\u7d4c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000OECD and Council of Europe, The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol, 2011.<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c\uff16\u4e8b\u52d9\u5e74\u5ea6 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3002<\/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\uff14\uff09<\/span>\u3000\u5897\u4e95\u826f\u5553\u300c\u30de\u30eb\u30c1\u7a0e\u52d9\u884c\u653f\u57f7\u884c\u5171\u52a9\u6761\u7d04\u306e\u6ce8\u91c8\u3092\u8aad\u3080\u300d\u79df\u7a0e\u7814\u7a76775\u53f7\uff082014\uff09254\u9801\u3002\u5927\u8535\u8ca1\u52d9\u5354\u4f1a\u300e\u5e73\u621024\u5e74\u5ea6\u6539\u6b63\u7a0e\u6cd5\u306e\u3059\u3079\u3066\u300f\uff082012\uff09510\u9801\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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-15px;\">\u2461\u3000\u4fdd\u5168\u63aa\u7f6e<\/h4>\n<p>\u4fdd\u5168\u63aa\u7f6e\u306f\u5171\u52a9\u6761\u7d0412\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u5171\u52a9\u5bfe\u8c61\u5916\u56fd\u79df\u7a0e\u50b5\u6a29\u306b\u3064\u3044\u3066\u8981\u8acb\u56fd\u306b\u304a\u3044\u3066\u4e89\u3044\u304c\u3042\u308b\u3068\u304d\u3067\u3042\u3063\u3066\u3082\u3001\u5171\u52a9\u5bfe\u8c61\u5916\u56fd\u79df\u7a0e\u306e\u5fb4\u53ce\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u88ab\u8981\u8acb\u56fd\u306b\u304a\u3051\u308b\u5171\u52a9\u5bfe\u8c61\u8005\u306e\u8ca1\u7523\u306b\u3064\u3044\u3066\u4fdd\u5168\u63aa\u7f6e\u3092\u3068\u308b\u3053\u3068\u3092\u5185\u5bb9\u3068\u3059\u308b\u3002\u3053\u306e\u4fdd\u5168\u63aa\u7f6e\u306b\u306f\u3001\u8ca1\u7523\u306e\u5dee\u62bc\u3048\u3084\u8cc7\u7523\u51cd\u7d50\u304c\u542b\u307e\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3002<\/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\uff16\uff09<\/span>\u3000OECD, Text of the Revised Explanatory Report to the Convention on Mutual Administrative Assistance in Tax Matters as Amended by the Protocol, 2010, para. 123.<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 30px; text-indent: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u5b9a\u3081\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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text-indent: -15px;\"><strong>\uff12\u3000\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u306e\u8981\u8acb<\/strong><\/h4>\n<p>\u97d3\u56fd\u306e\u56fd\u7a0e\u5e81\u306f\u3001\u65e5\u672c\u306e\u56fd\u7a0e\u5e81\u306b\u5bfe\u3057\u3001\u4ee4\u548c\uff12\u5e74\uff16\u6708\uff14\u65e5\u4ed8\u3051\u306e\u300cRequest for Assistance in Recovery of Tax Claims\u300d\u3068\u984c\u3059\u308b\u66f8\u9762\uff08\u4fdd\u5168\u5171\u52a9\u8981\u8acb\u66f8\uff09\u3092\u9001\u4ed8\u3057\u3001\uff38\u306b\u3064\u3044\u3066\u3001\u97d3\u56fd\u306e\u6240\u5f97\u7a0e\uff08\u4fdd\u5168\u5171\u52a9\u5bfe\u8c61\u5916\u56fd\u79df\u7a0e\uff09\u3092\u4fdd\u5168\u5171\u52a9\u5bfe\u8c61\u5916\u56fd\u79df\u7a0e\u3068\u3059\u308b\u4fdd\u5168\u5171\u52a9\u8981\u8acb\u3092\u3057\u305f\u3002\u3053\u306e\u4fdd\u5168\u5171\u52a9\u8981\u8acb\u66f8\u306b\u306f\u3001\u4fdd\u5168\u5171\u52a9\u8981\u8acb\u306e\u5185\u5bb9\u30fb\u7d4c\u7def\u7b49\u306b\u95a2\u3057\u3001\u5927\u8981\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: 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#333399;\">\u2462<\/span><\/strong>\u3000\uff38\u304c\u4ee4\u548c\u5143\u5e74\uff15\u670819\u65e5\u6642\u70b9\u3067\u6ede\u7d0d\u3057\u3066\u3044\u305f\u97d3\u56fd\u306e\u6240\u5f97\u7a0e\u306b\u306f\u3001\u6709\u7f6a\u78ba\u5b9a\u307b\u8131\u79df\u7a0e\u3067\u3042\u308b\u5e73\u621019\u5e74\uff082007\u5e74\uff09\u5206\u306e\uff23\u306e\u97d3\u56fd\u306b\u304a\u3051\u308b\u6240\u5f97\u7a0e\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2463<\/span><\/strong>\u3000\u97d3\u56fd\u56fd\u7a0e\u5e81\u306f\u3001\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u5bfe\u8c61\u5916\u56fd\u79df\u7a0e\u50b5\u6a29\u306f\u3001\u5171\u52a9\u6761\u7d04\u306e\u5bfe\u8c61\u3068\u306a\u308b\u79df\u7a0e\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u7b49\u3092\u5ba3\u8a00\u3059\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3002<\/p>\n<\/div>\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\uff19\uff09<\/span>\u3000\u5177\u4f53\u7684\u306b\u306f\u3001\u5f53\u8a72\u5916\u56fd\u79df\u7a0e\u50b5\u6a29\u306b\u3064\u304d\u3001\u65e5\u672c\u304c\u5fb4\u53ce\u5171\u52a9\u3092\u884c\u308f\u306a\u3044\u6a29\u5229\u3092\u7559\u4fdd\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3001\u5f53\u8a72\u5916\u56fd\u79df\u7a0e\u50b5\u6a29\u306f\u3001\u97d3\u56fd\u6cd5\u306e\u4e0b\u3067\u4fdd\u5168\u63aa\u7f6e\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3001\u97d3\u56fd\u6cd5\u304c\u5f53\u8a72\u5916\u56fd\u79df\u7a0e\u50b5\u6a29\u306e\u5b58\u5426\u53c8\u306f\u984d\u3092\u4e89\u3046\u6a5f\u4f1a\u3092\u4fdd\u969c\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u97d3\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u97d3\u56fd\u5185\u3067\u5f53\u8a72\u5916\u56fd\u79df\u7a0e\u50b5\u6a29\u3092\u5fb4\u53ce\u3059\u308b\u305f\u3081\u306b\u63a1\u308a\u5f97\u308b\u5168\u3066\u306e\u624b\u6bb5\u3092\u63a1\u3063\u3066\u3044\u308b\u3053\u3068\u3001\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u8981\u8acb\u304c\u3001\u97d3\u56fd\u306e\u6cd5\u4ee4\u53ca\u3073\u884c\u653f\u4e0a\u306e\u6163\u884c\u306b\u5f93\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3001\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u8981\u8acb\u306b\u4fc2\u308b\u60c5\u5831\u53ca\u3073\u6dfb\u4ed8\u3055\u308c\u305f\u66f8\u985e\u306e\u5185\u5bb9\u306f\u6b63\u3057\u3044\u3053\u3068\u3092\u305d\u308c\u305e\u308c\u5ba3\u8a00\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u5b9f\u65bd\u6c7a\u5b9a\u3068\u4fdd\u5168\u5171\u52a9<\/strong><\/h4>\n<p>\u6211\u304c\u56fd\u56fd\u7a0e\u5e81\u306f\u3001\u4ee4\u548c\uff12\u5e74\uff16\u670812\u65e5\u3001\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u8981\u8acb\u3092\u53d7\u7406\u3057\u3001\uff38\u306e\u8ca1\u7523\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u6771\u4eac\u56fd\u7a0e\u5c40\u9577\u306f\u3001\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u8981\u8acb\u306b\u3064\u3044\u3066\u306e\u6240\u8f44\u56fd\u7a0e\u5c40\u9577\u7b49\u3068\u3057\u3066\u3001\u540c\u670830\u65e5\u4ed8\u3051\u3067\u3001\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u5b9f\u65bd\u6c7a\u5b9a\u3092\u3057\u305f\u3002<\/p>\n<p>\u6771\u4eac\u56fd\u7a0e\u5c40\u9577\u306f\u3001\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u5b9f\u65bd\u6c7a\u5b9a\u3092\u305d\u306e\u5171\u52a9\u5bfe\u8c61\u8005\u3067\u3042\u308b\uff38\u306b\u901a\u77e5\u3059\u308b\u306b\u969b\u3057\u3001\u4fdd\u5168\u5171\u52a9\u5b9f\u65bd\u6c7a\u5b9a\u901a\u77e5\u66f8\u3092\u672c\u4ef6\u8a18\u8f09\u6240\u5728\u5730\u306b\u9001\u9054\u3059\u308b\u306b\u3064\u3044\u3066\u306f\u3001\u9001\u9054\u56f0\u96e3\u4e8b\u60c5\u304c\u3042\u308b\u3068\u8a8d\u3081\u305f\u3053\u3068\u304b\u3089\u3001\u3053\u308c\u3092\u516c\u793a\u9001\u9054\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u4ee4\u548c\uff12\u5e74\uff17\u6708\uff11\u65e5\u304b\u3089\u540c\u6708\uff18\u65e5\u307e\u3067\u306e\u9593\u3001\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u5b9f\u65bd\u6c7a\u5b9a\u901a\u77e5\u66f8\u306b\u4fc2\u308b\u516c\u793a\u9001\u9054\u66f8\u3092\u6771\u4eac\u56fd\u7a0e\u5c40\u306e\u63b2\u793a\u5834\u306b\u63b2\u793a\u3057\u305f\u3002<\/p>\n<p>\u6771\u4eac\u56fd\u7a0e\u5c40\u9577\u306f\u3001\u4ee4\u548c\uff12\u5e74\uff17\u670815\u65e5\u3001\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u5bfe\u8c61\u5916\u56fd\u79df\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u4fdd\u5168\u3068\u3057\u3066\u3001\uff38\u304c\uff22\u9280\u884c\u306b\u5bfe\u3057\u3066\u6709\u3059\u308b\u672c\u4ef6\u4fdd\u5168\u5dee\u62bc\u50b5\u6a29\u306e\u4fdd\u5168\u5dee\u62bc\u51e6\u5206\u3092\u3057\u3001\uff22\u9280\u884c\u306b\u5bfe\u3057\u3001\u672c\u4ef6\u51e6\u5206\u306b\u4fc2\u308b\u5dee\u62bc\u901a\u77e5\u66f8\u3092\u9001\u9054\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u540c\u65e5\u4ed8\u3051\u3067\u672c\u4ef6\u4fdd\u5168\u5dee\u62bc\u50b5\u6a293,339\u4e079,766\u5186\u3092\u53d6\u308a\u7acb\u3066\u305f\u3002<\/p>\n<p>\u6771\u4eac\u56fd\u7a0e\u5c40\u9577\u306f\u3001\u672c\u4ef6\u4fdd\u5168\u5dee\u62bc\u51e6\u5206\u3092\uff38\u306b\u901a\u77e5\u3059\u308b\u306b\u969b\u3057\u3001\u672c\u4ef6\u4fdd\u5168\u5dee\u62bc\u8abf\u66f8\u8b04\u672c\u3092\u672c\u4ef6\u8a18\u8f09\u6240\u5728\u5730\uff08\u30b1\u30a4\u30de\u30f3\uff09\u306b\u9001\u9054\u3059\u308b\u306b\u3064\u3044\u3066\u306f\u3001\u9001\u9054\u56f0\u96e3\u4e8b\u60c5\u304c\u3042\u308b\u3068\u8a8d\u3081\u305f\u3053\u3068\u304b\u3089\u3001\u3053\u308c\u3092\u516c\u793a\u9001\u9054\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u4ee4\u548c\uff12\u5e74\uff17\u670816\u65e5\u304b\u3089\u540c\u670823\u65e5\u307e\u3067\u306e\u9593\u3001\u672c\u4ef6\u4fdd\u5168\u5dee\u62bc\u8abf\u66f8\u8b04\u672c\u306b\u4fc2\u308b\u516c\u793a\u9001\u9054\u66f8\u3092\u6771\u4eac\u56fd\u7a0e\u5c40\u306e\u63b2\u793a\u5834\u306b\u63b2\u793a\u3057\u305f\u3002<\/p>\n<p>\u6771\u4eac\u56fd\u7a0e\u5c40\u9577\u306f\u3001\u4ee4\u548c\uff12\u5e74\uff17\u670822\u65e5\u3001\u672c\u4ef6\u4fdd\u5168\u5dee\u62bc\u51e6\u5206\u306b\u3088\u308a\u5dee\u3057\u62bc\u3055\u3048\u305f\u91d1\u92ad\u3092\u6771\u4eac\u6cd5\u52d9\u5c40\u306b\u4f9b\u8a17\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u56f3\u89e3<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku_kokusai100-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273120\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku_kokusai100-1.png\" alt=\"\" width=\"1294\" height=\"1083\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku_kokusai100-1.png 1294w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku_kokusai100-1-300x251.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku_kokusai100-1-1024x857.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku_kokusai100-1-768x643.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/ikkaku_kokusai100-1-600x502.png 600w\" sizes=\"(max-width: 1294px) 100vw, 1294px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u8a34\u3048\u306e\u63d0\u8d77<\/strong><\/h4>\n<p>\uff38\u306f\u3001\u6771\u4eac\u56fd\u7a0e\u5c40\u9577\u306b\u5bfe\u3059\u308b\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306b\u5bfe\u3059\u308b\u5be9\u67fb\u8acb\u6c42\u3092\u3057\u305f\u304c\u3001\u3044\u305a\u308c\u3082\u540c\u8acb\u6c42\u306e\u3046\u3061\u3001\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u5b9f\u65bd\u6c7a\u5b9a\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u68c4\u5374\u3057\u3001\u672c\u4ef6\u4fdd\u5168\u5dee\u62bc\u51e6\u5206\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u5374\u4e0b\u3059\u308b\u65e8\u306e\u6c7a\u5b9a\u3001\u88c1\u6c7a\u3092\u53d7\u3051\u305f\u3002<\/p>\n<p>\uff38\u306f\u3001\u4ee4\u548c\uff14\u5e74\uff13\u670815\u65e5\u3001\u56fd\uff39\u3092\u88ab\u544a\u3068\u3057\u3066\u3001\u672c\u4ef6\u8a34\u8a1f\u3092\u63d0\u8d77\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e89\u70b9\u3068\u4e3b\u5f35<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e89\u70b9<\/strong><\/h4>\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><span style=\"color: #800000;\">\u300a\u4e89\u70b9\uff11\u300b<\/span><\/strong>\u672c\u4ef6\u8a34\u3048\u306e\u3046\u3061\u672c\u4ef6\u4fdd\u5168\u5dee\u62bc\u51e6\u5206\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u308b\u90e8\u5206\u306b\u8a34\u3048\u306e\u5229\u76ca\u306f\u3042\u308b\u304b\u3002<\/li>\n<li><span style=\"color: #800000;\"><strong>\u300a\u4e89\u70b9\uff12\u300b<\/strong><\/span>\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u5bfe\u8c61\u5916\u56fd\u79df\u7a0e\u306f\u3001\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u5171\u52a9\u6761\u7d04\u306e\u9069\u7528\u306e\u3042\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u8ab2\u3055\u308c\u308b\u79df\u7a0e\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u304b\u3002<\/li>\n<li><span style=\"color: #800000;\"><strong>\u300a\u4e89\u70b9\uff13\u300b<\/strong><\/span>\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u5bfe\u8c61\u5916\u56fd\u79df\u7a0e\u306e\u4e0d\u5b58\u5728\u3092\u7406\u7531\u3068\u3057\u3066\u3001\u672c\u4ef6\u5404\u51e6\u5206\u306f\u9055\u6cd5\u3068\u306a\u308b\u304b\u3002<\/li>\n<li><span style=\"color: #800000;\"><strong>\u300a\u4e89\u70b9\uff14\u300b<\/strong><\/span>\u8981\u8acb\u56fd\u3067\u3042\u308b\u97d3\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u9593\u3067\u306e\u60c5\u5831\u4ea4\u63db\uff08\u5171\u52a9\u6761\u7d04\uff14\u6761\u304b\u308910\u6761\u307e\u3067\uff09\u3092\u3059\u308b\u7fa9\u52d9\u306e\u4e0d\u5c65\u884c\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u7406\u7531\u3068\u3057\u3066\u3001\u672c\u4ef6\u5404\u51e6\u5206\u306f\u9055\u6cd5\u3068\u306a\u308b\u304b\u3002<\/li>\n<li><span style=\"color: #800000;\"><strong>\u300a\u4e89\u70b9\uff15\u300b<\/strong><\/span>\u672c\u4ef6\u5404\u516c\u793a\u9001\u9054\u306f\u9069\u6cd5\u306a\u9001\u9054\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u304b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4e89\u70b9\u306b\u95a2\u3059\u308b\u5f53\u4e8b\u8005\u306e\u4e3b\u5f35\u306e\u8981\u65e8<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u672c\u4ef6\u8a34\u3048\u306e\u3046\u3061\u672c\u4ef6\u4fdd\u5168\u5dee\u62bc\u51e6\u5206\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u308b\u90e8\u5206\u306b\u8a34\u3048\u306e\u5229\u76ca\u306f\u3042\u308b\u304b<span style=\"color: #800000;\">\u300a\u4e89\u70b9\uff11\u300b<\/span><\/h4>\n<p><strong><span style=\"color: #800000;\">\u300a\u4e89\u70b9\uff11\u300b<\/span><\/strong>\u306b\u3064\u3044\u3066\u3001\u672c\u4ef6\u4fdd\u5168\u5dee\u62bc\u51e6\u5206\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u308b\u90e8\u5206\u306b\u8a34\u3048\u306e\u5229\u76ca\u304c\u3042\u308b\u3068\u306e\uff38\u306e\u4e3b\u5f35\u306b\u5bfe\u3057\u3001\uff39\u306f\u4fdd\u5168\u5171\u52a9\u5b9f\u65bd\u6c7a\u5b9a\u306b\u57fa\u3065\u304d\u3001\u6240\u8f44\u56fd\u7a0e\u5c40\u9577\u306b\u304a\u3044\u3066\u65e2\u306b\u5dee\u3057\u62bc\u3055\u3048\u305f\u50b5\u6a29\u3092\u53d6\u308a\u7acb\u3066\u3066\u304a\u308a\u3001\u50b5\u6a29\u4fdd\u5168\u5dee\u62bc\u51e6\u5206\u306e\u76ee\u7684\u3092\u9054\u3057\u3001\u6cd5\u7684\u52b9\u679c\u3082\u6d88\u6ec5\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3082\u306f\u3084\u4fdd\u5168\u5dee\u62bc\u51e6\u5206\u306e\u53d6\u6d88\u3057\u306b\u3088\u3063\u3066\u56de\u5fa9\u3059\u3079\u304d\u6cd5\u5f8b\u4e0a\u306e\u5229\u76ca\u306f\u306a\u3044\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 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style=\"color: 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style=\"color: 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conduct which is liable to prosecution under the criminal laws of the applicant 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000<span style=\"color: #800000;\">\u300a\u4e89\u70b9\uff14\u300b<\/span>\uff08\u97d3\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u9593\u3067\u306e\u60c5\u5831\u4ea4\u63db\u3092\u3059\u308b\u7fa9\u52d9\u306e\u4e0d\u5c65\u884c\u306e\u6709\u7121\uff09\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u97d3\u56fd\u3067\u8ab2\u7a0e\u51e6\u5206\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u4ee5\u4e0a\u3001\u672c\u4ef6\u4fdd\u5168\u5171\u52a9\u5bfe\u8c61\u79df\u7a0e\u306e\u5b58\u5426\u3001\u91d1\u984d\u7b49\u306b\u3064\u3044\u3066\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u4e89\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u304b\u3089\u3001\u6211\u304c\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u304a\u3044\u3066\u3001\u7a4d\u6975\u7684\u306b\u305d\u308c\u3089\u9805\u76ee\u306b\u3064\u304d\u97d3\u56fd\u56fd\u7a0e\u5e81\u3068\u306e\u60c5\u5831\u4ea4\u63db\u3092\u884c\u3046\u7fa9\u52d9\u306f\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000<span style=\"color: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff16\uff09\u3000\u307e\u3068\u3081<\/strong><\/h4>\n<p>\u7b2c\u4e00\u5be9\u306b\u304a\u3044\u3066\u306f\u4ee5\u4e0a\u306e\u5224\u793a\u306b\u3088\u308a\u3001<strong><span style=\"color: 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style=\"text-align: right;\">\uff08\uff08\u305d\u306e\uff12\uff09\u3078\u7d9a\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><\/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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