{"id":27631,"date":"2013-10-24T10:19:17","date_gmt":"2013-10-24T01:19:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=27631"},"modified":"2014-10-23T12:20:42","modified_gmt":"2014-10-23T03:20:42","slug":"tax-article-52","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-52\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u6b66\u5bcc\u58eb\u4e8b\u4ef6\uff08\u305d\u306e\uff12\uff09\u300d\u3000\uff5e\u6771\u4eac\u9ad8\u88c1\u5224\u6c7a\u3068\u6700\u9ad8\u88c1\u5224\u6c7a\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6b66\u5bcc\u58eb\u4e8b\u4ef6\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\">\uff5e\u6771\u4eac\u9ad8\u88c1\u5224\u6c7a\u3068\u6700\u9ad8\u88c1\u5224\u6c7a\uff5e<\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u56fd\u58eb\u8218\u5927\u5b66\u6cd5\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u5224\u6c7a\u306e\u8981\u65e8<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u3014\u7b2c\u4e00\u5be9<strong>\u3015<\/strong>\u6771\u4eac\u5730\u88c1\u5e73\u621019\u5e745\u670823\u65e5\u5224\u6c7a<span style=\"color: #800000;\">\uff65\uff65\uff65X\u52dd\u8a34<\/span><\/strong><br 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style=\"color: #333399;\">\uff65\uff65\uff65X\u6557\u8a34<\/span><\/strong><br \/>\n\u6771\u4eac\u9ad8\u88c1\u306f\u3001\u300cX\u306f\u3001\u672c\u4ef6\u6ede\u5728\u671f\u9593\u4ee5\u524d\u306f\u3001\u672c\u4ef6\u6749\u4e26\u5c45\u5b85\u306b\u4ea1B\u3001C\u3089\u3068\u3068\u3082\u306b\u5c45\u4f4f\u3057\u3001\u672c\u4ef6\u6749\u4e26\u5c45\u5b85\u3092\u751f\u6d3b\u306e\u672c\u62e0\u3068\u3057\u3066\u3044\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u300d\u3068\u3057\u3001\u6b21\u306e\u3088\u3046\u306b\u8a8d\u5b9a\u3057\u305f\u4e0a\u3067\u3001X\u306e\u8acb\u6c42\u3092\u68c4\u5374\u3057\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #000080;\">\u2460<\/span><\/strong>\u3000\u672c\u4ef6\u6749\u4e26\u5c45\u5b85\u306eX\u306e\u5c45\u5ba4\u306f\u3001X\u304c\u9999\u6e2f\u306b\u51fa\u56fd\u3057\u305f\u5f8c\u3082\u3001\u5bb6\u8ca1\u9053\u5177\u7b49\u3092\u542b\u3081\u3066\u51fa\u56fd\u524d\u306e\u307e\u307e\u306e\u72b6\u614b\u3067\u7dad\u6301\u3055\u308c\u3001X\u304c\u5e30\u5b85\u3059\u308c\u3070\u3001\u5f93\u524d\u3068\u540c\u69d8\u306b\u305d\u306e\u307e\u307e\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u72b6\u6cc1\u306b\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\u2461<\/strong><\/span>\u3000X\u306f\u3001\u672c\u4ef6\u6ede\u5728\u671f\u9593\u4e2d\u3082\u3001\uff11\u304b\u6708\u306b\uff11\u5ea6\u306f\u65e5\u672c\u306b\u5e30\u56fd\u3057\u3001\u672c\u4ef6\u6ede\u5728\u671f\u9593\u3092\u901a\u3058\u3066\uff14\u65e5\u306b\uff11\u65e5\u4ee5\u4e0a\u306e\u5272\u5408\u3067\u65e5\u672c\u306b\u6ede\u5728\u3057\u3001\u65e5\u672c\u6ede\u5728\u4e2d\u306f\u3001\u672c\u4ef6\u6749\u4e26\u5c45\u5b85\u3067\u8d77\u5c45\u3057\u3001\u7279\u5225\u306a\u7528\u4e8b\u304c\u306a\u3044\u9650\u308a\u3001\u671d\u5915\u306e\u98df\u4e8b\u306f\u3001\u672c\u4ef6\u6749\u4e26\u81ea\u5b85\u3067\u3068\u308a\u3001\u6bce\u671d\u3001\u672c\u4ef6\u6749\u4e26\u5c45\u5b85\u304b\u3089T\u793e\u306b\u51fa\u52e4\u3057\u3001\u6bce\u5915\u672c\u4ef6\u6749\u4e26\u5c45\u5b85\u306b\u5e30\u5b85\u3059\u308b\u306a\u3069\u3001\u65e5\u672c\u6ede\u5728\u6642\u306e\u672c\u4ef6\u6749\u4e26\u5c45\u5b85\u306b\u304a\u3051\u308bX\u306e\u751f\u6d3b\u306e\u5b9f\u614b\u306f\u3001\u672c\u4ef6\u6749\u4e26\u5c45\u5b85\u3067\u8d77\u5c45\u3059\u308b\u65e5\u6570\u304c\u6e1b\u5c11\u3057\u305f\u3082\u306e\u306e\u3001\u672c\u4ef6\u6ede\u5728\u671f\u9593\u4ee5\u524d\u3068\u4f55\u3089\u5909\u308f\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #000080;\">\u2462<\/span><\/strong>\u3000X\u306f\u3001\u672c\u4ef6\u6ede\u5728\u671f\u9593\u524d\u304b\u3089\u3001\u65e5\u672c\u56fd\u5185\u306b\u304a\u3044\u3066\u3001\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u4e00\u90e8\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308bT\u793e\u306e\u5f79\u54e1\u3068\u3044\u3046\u91cd\u8981\u306a\u5730\u4f4d\u306b\u3042\u308a\u3001\u672c\u4ef6\u6ede\u5728\u671f\u9593\u4e2d\u3082\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5f79\u54e1\u3068\u3057\u3066\u306e\u696d\u52d9\u306b\u5f93\u4e8b\u3057\u3066\u8077\u8cac\u3092\u679c\u305f\u3057\u3001\u305d\u306e\u9593\u306b\u524d\u8a18\u306e\u3068\u304a\u308a\u6607\u9032\u3057\u3066\u3044\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\u2463<\/strong><\/span>\u3000X\u306f\u3001\u4ea1B\u306e\u8de1\u3092\u7d99\u3044\u3067T\u793e\u306e\u7d4c\u55b6\u8005\u306b\u306a\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u305f\u91cd\u8981\u4eba\u7269\u3067\u3042\u308a\u3001X\u306b\u3068\u3063\u3066T\u793e\u306e\u6240\u5728\u3059\u308b\u65e5\u672c\u304c\u8077\u696d\u6d3b\u52d5\u4e0a\u6700\u3082\u91cd\u8981\u306a\u62e0\u70b9\uff08\u7d44\u7e54\uff09\u3067\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\u2464<\/strong><\/span>\u3000X\u306f\u3001\u9999\u6e2f\u306b\u6ede\u5728\u3059\u308b\u306b\u3064\u3044\u3066\u3001\u5bb6\u8ca1\u9053\u5177\u7b49\u3092\u79fb\u52d5\u3057\u305f\u3053\u3068\u306f\u306a\u304f\u3001\u9999\u6e2f\u306b\u643a\u5e2f\u3057\u305f\u306e\u306f\u3001\u8863\u985e\u7a0b\u5ea6\u306b\u3059\u304e\u306a\u304b\u3063\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\u2465<\/strong><\/span>\u3000X\u306f\u672c\u4ef6\u8d08\u4e0e\u304c\u3055\u308c\u305f\u5f53\u6642\u3001\u65e5\u672c\u56fd\u5185\u306b\u83ab\u5927\u306a\u4fa1\u5024\u3092\u6709\u3059\u308b\u682a\u5f0f\u7b49\u306e\u8cc7\u7523\u3092\u6709\u3057\u3066\u3044\u305f\u4e00\u65b9\u3001\u9999\u6e2f\u306b\u304a\u3044\u3066X\u304c\u6709\u3057\u3066\u3044\u305f\u8cc7\u7523\u306f\u3001X\u306e\u8cc7\u7523\u8a55\u4fa1\u984d\u306e0.1\u30d1\u30fc\u30bb\u30f3\u30c8\u306b\u3082\u6e80\u305f\u306a\u3044\u3082\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: 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class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p>\u672c\u4ef6\u6ede\u5728\u671f\u9593\u4e2d\u306eX\u306e\u9999\u6e2f\u6ede\u5728\u65e5\u6570\u304c\u524d\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u3001X\u304c\u9999\u6e2f\u306b\u304a\u3044\u3066\uff65\uff65\uff65\u8077\u696d\u6d3b\u52d5\u306b\u5f93\u4e8b\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u8003\u616e\u3057\u3066\u3082\u3001\u672c\u4ef6\u6ede\u5728\u671f\u9593\u4e2d\u306eX\u306e\u751f\u6d3b\u306e\u672c\u62e0\u306f\u3001\u305d\u308c\u4ee5\u524d\u3068\u540c\u69d8\u306b\u3001\u672c\u4ef6\u6749\u4e26\u5c45\u5b85\u306b\u3042\u3063\u305f\u3082\u306e\u3068\u8a8d\u3081\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308a\u3001\u4ed6\u65b9\u3001\u672c\u4ef6\u9999\u6e2f\u5c45\u5b85\u306f\u3001X\u306e\u9999\u6e2f\u306b\u304a\u3051\u308b\u751f\u6d3b\u306e\u62e0\u70b9\u3067\u3042\u3063\u305f\u3082\u306e\u306e\u3001X\u306e\u751f\u6d3b\u5168\u4f53\u304b\u3089\u307f\u308c\u3070\u3001\u751f\u6d3b\u306e\u672c\u62e0\u3068\u3044\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3082\u306e\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p><strong>\uff08\uff13\uff09\u3000<strong>\u3014<\/strong>\u4e0a\u544a\u5be9<strong>\u3015<\/strong>\u6700\u9ad8\u88c1\u5e73\u621023\u5e742\u670818\u65e5\u7b2c\u4e8c\u5c0f\u6cd5\u5ef7\u5224\u6c7a<span style=\"color: #800000;\">\uff65\uff65\uff65X\u52dd\u8a34<\/span><\/strong><br \/>\n\u6700\u9ad8\u88c1\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u56fd\u5185\u306b\u4f4f\u6240\u306f\u306a\u304b\u3063\u305f\u3068\u5224\u793a\u3057\u3001X\u306e\u8acb\u6c42\u3092\u8a8d\u5bb9\u3057\u305f\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p>X\u306f\u3001\u672c\u4ef6\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5f53\u6642\u3001\u672c\u4ef6\u4f1a\u793e\u3014\u7b46\u8005\u6ce8\uff1aT\u793e\u3092\u6307\u3059\u3015\u306e\u9999\u6e2f\u99d0\u5728\u5f79\u54e1\u53ca\u3073\u672c\u4ef6\u5404\u73fe\u5730\u6cd5\u4eba\u306e\u5f79\u54e1\u3068\u3057\u3066\u9999\u6e2f\u306b\u8d74\u4efb\u3057\u3064\u3064\u56fd\u5185\u306b\u3082\u76f8\u5fdc\u306e\u65e5\u6570\u6ede\u5728\u3057\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u672c\u4ef6\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u306e\u306f\uff65\uff65\uff65\u8d74\u4efb\u306e\u958b\u59cb\u304b\u3089\u7d04\uff12\u5e74\u534a\u5f8c\u306e\u3053\u3068\u3067\u3042\u308a\u3001\u9999\u6e2f\u306b\u51fa\u56fd\u3059\u308b\u306b\u5f53\u305f\u308a\u4f4f\u6c11\u767b\u9332\u306b\u3064\u304d\u9999\u6e2f\u3078\u306e\u8ee2\u51fa\u306e\u5c4a\u51fa\u3092\u3059\u308b\u306a\u3069\u3057\u305f\u4e0a\u3001\u901a\u7b97\u7d04\uff13\u5e74\u534a\u306b\u308f\u305f\u308b\u8d74\u4efb\u671f\u9593\u3067\u3042\u308b\u672c\u4ef6\u671f\u9593\u4e2d\u3001\u305d\u306e\u7d04\uff13\u5206\u306e\uff12\u306e\u65e5\u6570\u3092\uff12\u5e74\u5358\u4f4d\uff08\u5408\u8a08\uff14\u5e74\uff09\u3067\u8cc3\u501f\u3057\u305f\u672c\u4ef6\u9999\u6e2f\u5c45\u5b85\u306b\u6ede\u5728\u3057\u3066\u904e\u3054\u3057\u3001\u305d\u306e\u9593\u306b\u73fe\u5730\u306b\u304a\u3044\u3066\u672c\u4ef6\u4f1a\u793e\u53c8\u306f\u672c\u4ef6\u5404\u73fe\u5730\u6cd5\u4eba\u306e\u696d\u52d9\u3068\u3057\u3066\u95a2\u4fc2\u8005\u3068\u306e\u9762\u8ac7\u7b49\u306e\u696d\u52d9\u306b\u5f93\u4e8b\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u304c\u8d08\u4e0e\u7a0e\u56de\u907f\u306e\u76ee\u7684\u3067\u4eee\u88c5\u3055\u308c\u305f\u5b9f\u4f53\u306e\u306a\u3044\u3082\u306e\u3068\u306f\u3046\u304b\u304c\u308f\u308c\u306a\u3044\u306e\u306b\u5bfe\u3057\u3066\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u306f\u3001\u672c\u4ef6\u671f\u9593\u4e2d\u306e\u7d04\uff14\u5206\u306e\uff11\u306e\u65e5\u6570\u3092\u672c\u4ef6\u6749\u4e26\u5c45\u5b85\u306b\u6ede\u5728\u3057\u3066\u904e\u3054\u3057\u3001\u305d\u306e\u9593\u306b\u672c\u4ef6\u4f1a\u793e\u306e\u696d\u52d9\u306b\u5f93\u4e8b\u3057\u3066\u3044\u305f\u306b\u3068\u3069\u307e\u308b\u3068\u3044\u3046\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u672c\u4ef6\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u6642\u306b\u304a\u3044\u3066\u3001\u672c\u4ef6\u9999\u6e2f\u5c45\u5b85\u306f\u751f\u6d3b\u306e\u672c\u62e0\u305f\u308b\u5b9f\u4f53\u3092\u6709\u3057\u3066\u3044\u305f\u3082\u306e\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308a\u3001\u672c\u4ef6\u6749\u4e26\u5c45\u5b85\u304c\u751f\u6d3b\u306e\u672c\u62e0\u305f\u308b\u5b9f\u4f53\u3092\u6709\u3057\u3066\u3044\u305f\u3068\u3044\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u691c\u8a0e<\/strong><\/h4>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6b66\u5bcc\u58eb\u4e8b\u4ef6\u306f\u3001\u7b2c\u4e00\u5be9\u3001\u63a7\u8a34\u5be9\u3001\u4e0a\u544a\u5be9\u3068\u3001\u5224\u65ad\u304c\u4e8c\u8ee2\u4e09\u8ee2\u3057\u305f\u4e8b\u4f8b\u3067\u3042\u308b\u3002<\/p>\n<p>\u540c\u3058\u4e8b\u5b9f\u8a8d\u5b9a\u306e\u4e0b\u3067\u3082\u3053\u308c\u3060\u3051\u5224\u65ad\u304c\u63fa\u308c\u52d5\u304f\u3068\u3053\u308d\u306b\u3001\u4f4f\u6240\u306e\u8a8d\u5b9a\u306e\u96e3\u3057\u3055\u304c\u57a3\u9593\u898b\u3048\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u6ce8\u76ee\u3057\u305f\u3044\u306e\u306f\u3001\u6771\u4eac\u9ad8\u88c1\u304c\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p>\u6cd5\u4ee4\u306b\u304a\u3044\u3066\u4eba\u306e\u4f4f\u6240\u306b\u3064\u304d\u6cd5\u5f8b\u4e0a\u306e\u52b9\u679c\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u53cd\u5bfe\u306e\u89e3\u91c8\u3092\u3059\u3079\u304d\u7279\u6bb5\u306e\u4e8b\u7531\u306e\u306a\u3044\u9650\u308a\u3001\u305d\u306e\u4f4f\u6240\u3068\u306f\u3001\u5404\u4eba\u306e<strong><span style=\"text-decoration: underline;\">\u751f\u6d3b\u306e\u672c\u62e0\u3092\u6307\u3059<\/span><\/strong>\u3082\u306e\u3068\u89e3\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308a\uff65\uff65\uff65\u3001\u751f\u6d3b\u306e\u672c\u62e0\u3068\u306f\u3001\u305d\u306e\u8005\u306e\u751f\u6d3b\u306b\u6700\u3082\u95a2\u4fc2\u306e\u6df1\u3044\u4e00\u822c\u7684\u751f\u6d3b\u3001\u5168\u751f\u6d3b\u306e\u4e2d\u5fc3\u3092\u6307\u3059\u3082\u306e\u3067\u3042\u308b\uff65\uff65\uff65\u3002\u305d\u3057\u3066\u3001\u4e00\u5b9a\u306e\u5834\u6240\u304c\u751f\u6d3b\u306e\u672c\u62e0\u306b\u5f53\u305f\u308b\u304b\u5426\u304b\u306f\u3001\u4f4f\u5c45\u3001\u8077\u696d\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u306e\u5b58\u5426\u3001\u8cc7\u7523\u306e\u6240\u5728\u7b49\u306e\u5ba2\u89b3\u7684\u4e8b\u5b9f\u306b\u3001\u5c45\u4f4f\u8005\u306e\u8a00\u52d5\u7b49\u306b\u3088\u308a\u5916\u90e8\u304b\u3089\u5ba2\u89b3\u7684\u306b\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5c45\u4f4f\u8005\u306e\u5c45\u4f4f\u610f\u601d\u3092\u7dcf\u5408\u3057\u3066\u5224\u65ad\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3057\u3066\u304a\u308a\u3001\u6700\u9ad8\u88c1\u304c\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p>\u3053\u3053\u306b\u3044\u3046\u4f4f\u6240\u3068\u306f\u3001\u53cd\u5bfe\u306e\u89e3\u91c8\u3092\u3059\u3079\u304d\u7279\u6bb5\u306e\u4e8b\u7531\u306f\u306a\u3044\u4ee5\u4e0a\u3001<span style=\"text-decoration: underline;\"><strong>\u751f\u6d3b\u306e\u672c\u62e0<\/strong><\/span>\u3001\u3059\u306a\u308f\u3061\u3001\u305d\u306e\u8005\u306e\u751f\u6d3b\u306b\u6700\u3082\u95a2\u4fc2\u306e\u6df1\u3044\u4e00\u822c\u7684\u751f\u6d3b\u3001\u5168\u751f\u6d3b\u306e\u4e2d\u5fc3\u3092\u6307\u3059\u3082\u306e\u3067\u3042\u308a\u3001\u4e00\u5b9a\u306e\u5834\u6240\u304c\u3042\u308b\u8005\u306e\u4f4f\u6240\u3067\u3042\u308b\u304b\u5426\u304b\u306f\u3001\u5ba2\u89b3\u7684\u306b\u751f\u6d3b\u306e\u672c\u62e0\u305f\u308b\u5b9f\u4f53\u3092\u5177\u5099\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u306b\u3088\u308a\u6c7a\u3059\u3079\u304d\u3082\u306e\u3068\u89e3\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\uff65\uff65\uff65\u3002<\/p>\n<\/div>\n<p>\u3068\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e00\u898b\u3059\u308b\u3068\u4f4f\u6240\u6982\u5ff5\u306e\u7406\u89e3\u306b\u3064\u3044\u3066\u306f\u3001\u307b\u307c\u4e00\u81f4\u3057\u305f\u898b\u89e3\u306e\u3088\u3046\u306b\u307f\u3048\u308b\u3002\u306a\u305c\u306a\u3089\u3001\u4e21\u88c1\u5224\u6240\u3068\u3082\u306b\u3001\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u300c\u4f4f\u6240\u300d\u306f\u300c\u751f\u6d3b\u306e\u672c\u62e0\u300d\u3092\u6307\u3059\u3082\u306e\u3068\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3068\u3057\u3066\u3044\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u4e21\u88c1\u5224\u6240\u306e\u5224\u65ad\u306f\u5206\u304b\u308c\u305f\u306e\u3067\u3042\u308b\u3002\u305d\u3053\u3067\u3001\u6771\u4eac\u9ad8\u88c1\u3068\u6700\u9ad8\u88c1\u306b\u304a\u3051\u308b\u5224\u65ad\u306e\u76f8\u9055\u70b9\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u5404\u88c1\u5224\u6240\u306e\u8a8d\u5b9a\u4e8b\u5b9f\u3068\u5224\u65ad\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u6b21\u8868\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/fukayomi8-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-27973\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/fukayomi8-1.png\" alt=\"\" width=\"650\" height=\"717\" \/><\/a><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u307f\u308b\u3068\u3001\u6771\u4eac\u9ad8\u88c1\u3068\u6700\u9ad8\u88c1\u306e\u5224\u65ad\u306e\u6700\u3082\u91cd\u8981\u306a\u76f8\u9055\u70b9\u306f\u3001\u2460X\u306e\u300c\u5c45\u4f4f\u610f\u601d\u300d\u3092\u91cd\u8996\u3059\u3079\u304d\u304b\u5426\u304b\uff08\u6771\u4eac\u9ad8\u88c1\uff1a\u91cd\u8996\u3059\u3079\u304d\u3001\u6700\u9ad8\u88c1\uff1a\u91cd\u8996\u3059\u3079\u304d\u3067\u306a\u3044\uff09\u3001\u2461\u5ba2\u89b3\u7684\u5224\u65ad\u57fa\u6e96\u306e\u8981\u7d20\u3068\u3057\u3066\u6ede\u5728\u65e5\u6570\u306e\u591a\u5be1\u3092\u8003\u616e\u3059\u3079\u304d\u304b\u5426\u304b\u3001\u3059\u306a\u308f\u3061\u3001\u6ede\u5728\u65e5\u6570\u306f\u300c\u79df\u7a0e\u56de\u907f\u306e\u610f\u56f3\u300d\u306b\u3088\u3063\u3066\u64cd\u4f5c\u3057\u5f97\u308b\u305f\u3081\u3001\u3053\u308c\u3092\u5426\u5b9a\u3059\u3079\u304d\u304b\u5426\u304b\uff08\u6771\u4eac\u9ad8\u88c1\uff1a\u6ede\u5728\u65e5\u6570\u306e\u591a\u5be1\u306f\u8003\u616e\u3059\u3079\u304d\u3067\u306a\u3044\u3001\u6700\u9ad8\u88c1\uff1a\u3053\u308c\u3092\u8003\u616e\u3059\u3079\u304d\u3067\u3042\u308b\uff09\u3001\u306e\uff12\u70b9\u306b\u3042\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u30fb\uff14\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p 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>\u6771\u4eac\u5730\u88c1\u306f\u3001X\u306f\uff13\u5e74\u534a\u307b\u3069\u306e\u672c\u4ef6\u6ede\u5728\u671f\u9593\u4e2d\u3001\u9999\u6e2f\u306b\u4f4f\u5c45\u3092\u8a2d\u3051\u3001\u540c\u671f\u9593\u4e2d\u306e\u7d0465\uff05\u306b\u76f8\u5f53\u3059\u308b\u65e5\u6570\u3001\u9999\u6e2f\u306b\u6ede\u5728\u3057\u3066\u8d77\u81e5\u5bdd\u98df\u3059\u308b\u4e00\u65b9\u3001\u56fd\u5185\u306b\u306f\u7d0426\uff05\u306b\u76f8\u5f53\u3059\u308b\u65e5\u6570\u3057\u304b\u6ede\u5728\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u672c\u4ef6\u8d08\u4e0e\u65e5\u306b\u304a\u3044\u3066\u3001X\u304c\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3059\u306a\u308f\u3061\u751f\u6d3b\u306e\u672c\u62e0\u3092\u6709\u3057\u3066\u3044\u305f\u3068\u8a8d\u5b9a\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u3067\u3042\u308b\u3068\u3057\u3066\u3001X\u306e\u8acb\u6c42\u3092\u8a8d\u5bb9\u3057\u305f\u3002<\/p>\n","protected":false},"author":4407,"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":[431,413,489],"backnumber":[1716],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-21 19:57:31","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/27631"}],"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\/4407"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=27631"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/27631\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=27631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=27631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=27631"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=27631"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=27631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}