{"id":27913,"date":"2013-10-24T10:14:52","date_gmt":"2013-10-24T01:14:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=27913"},"modified":"2014-02-07T18:28:43","modified_gmt":"2014-02-07T09:28:43","slug":"tax-article-53","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-53\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301021\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e\uff17\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301021\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e\uff17\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u81ea\u7531\u304c\u4e18\u7523\u80fd\u77ed\u671f\u5927\u5b66\u5c02\u4efb\u8b1b\u5e2b<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong style=\"font-size: 1em;\">\uff16\u3000\u300c\u4fc2\u308b\u300d\u300c\u95a2\u3059\u308b\u300d\u300c\u95a2\u4fc2\u3059\u308b\u300d<\/strong><\/h4>\n<p>\uff08\u2460\u3000\u4fc2\u308b\uff09\u3000\u203b<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301020\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e\uff16\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-49\/\" target=\"_blank\">\u524d\u56de<\/a>\u53c2\u7167<\/p>\n<h4><span style=\"font-size: 1em;\">\u2461\u3000\u95a2\u3059\u308b<\/span><\/h4>\n<p>\u6b21\u306b\u3001\u300c\u95a2\u3059\u308b\u300d\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u3001\u3053\u306e\u6cd5\u4ee4\u7528\u8a9e\u306e\u524d\u5f8c\u3067\u7d50\u3073\u4ed8\u3051\u3089\u308c\u308b\uff12\u3064\u306e\u4e8b\u67c4\u306e\u5bc6\u63a5\u5ea6\u304c\u300c\u4fc2\u308b\u300d\u3088\u308a\u3082\u7de9\u304f\u3001\u3042\u308b\u4e8b\u67c4\u3092\u4e2d\u5fc3\u306b\u305d\u308c\u3068\u5bc6\u63a5\u306a\u95a2\u4fc2\u3092\u6709\u3059\u308b\u5468\u8fba\u306e\u3082\u306e\u3082\u5305\u542b\u3059\u308b\u8868\u73fe\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u610f\u5473\u306f\u3001\u5927\u4f53\u300c\u3064\u3044\u3066\u306e\u300d\u3068\u307b\u307c\u540c\u3058\u3067\u3001\u3042\u308b\u4e8b\u67c4\u305d\u306e\u3082\u306e\u3092\u4e2d\u5fc3\u3068\u3057\u3001\u305d\u306e\u95a2\u4fc2\u304c\u76f4\u63a5\u7684\u3067\u306a\u3044\u4e8b\u67c4\u3084\u3001\u6f20\u7136\u3068\u3057\u305f\u95a2\u4fc2\u3067\u3042\u308b\u4e8b\u67c4\u3092\u542b\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u300c\u95a2\u3059\u308b\u300d\u306f\u3001\u300c\u4fc2\u308b\u300d\u306e\u3088\u3046\u306b\u95a2\u4fc2\u4ee3\u540d\u8a5e\u7684\u306b\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c\uff14\u6761\u306b\u306f<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3053\u306e\u6cd5\u5f8b\u306b\u898f\u5b9a\u3059\u308b\u4e8b\u9805\u3067\u4ed6\u306e<span style=\"text-decoration: underline;\">\u56fd\u7a0e\u306b<span style=\"color: #ff0000; text-decoration: underline;\">\u95a2\u3059\u308b<\/span>\u6cd5\u5f8b<\/span>\u306b\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u306f\u3001\u305d\u306e\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306e\u7a0e\u6cd5\u306e\u307f\u306a\u3089\u305a\u3001\u56fd\u7a0e\u72af\u5247\u53d6\u7de0\u6cd5\u3084\u300c\u6ede\u7d0d\u51e6\u5206\u3068\u5f37\u5236\u57f7\u884c\u7b49\u3068\u306e\u624b\u7d9a\u306e\u8abf\u6574\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306a\u3069\u306e\u7a0e\u6cd5\u306e\u5468\u8fba\u306e\u6cd5\u5f8b\u3092\u3082\u542b\u307e\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u300c\u95a2\u3059\u308b\u300d\u306f\u3001\u5468\u8fba\u4e8b\u9805\u3092\u542b\u3080\u8868\u73fe\u3067\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u5468\u8fba\u4e8b\u9805\u3068\u3057\u3066\u3069\u3053\u307e\u3067\u304c\u542b\u307e\u308c\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u304c\u554f\u984c\u3068\u306a\u308b\u3002<!--more--><\/p>\n<p>\u3053\u306e\u7bc4\u56f2\u306f\u3001\u305d\u306e\u6761\u6587\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u304b\u3089\u89e3\u91c8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4f8b\u3048\u3070\u3001\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u306f\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u76ee\u7684\uff08\u540c\u6cd5\uff11\u6761\uff09\u304b\u3089\u3001\u300c\u7a0e\u7406\u58eb\u6cd5\u300d\u3084\u300c\u9152\u7a0e\u306e\u4fdd\u5168\u53ca\u3073\u9152\u985e\u696d\u7d44\u5408\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306a\u3069\u306f\u542b\u307e\u308c\u306a\u3044\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u540c\u3058\u304f\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u7b2c74\u6761\u306e12\u7b2c\uff11\u9805\u306b\u306f<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u56fd\u7a0e\u5e81\u7b49\u306e\u5f53\u8a72\u8077\u54e1\u306f\u3001<span style=\"text-decoration: underline;\">\u6240\u5f97\u7a0e\u306b<span style=\"color: #ff0000; text-decoration: underline;\">\u95a2\u3059\u308b<\/span>\u8abf\u67fb<\/span>\u306b\u3064\u3044\u3066\u5fc5\u8981\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u4e8b\u696d\u3092\u884c\u3046\u8005\u306e\u7d44\u7e54\u3059\u308b\u56e3\u4f53\u306b\u3001\u305d\u306e\u56e3\u4f53\u54e1\u306e\u6240\u5f97\u306e\u8abf\u67fb\u306b\u95a2\u3057\u53c2\u8003\u3068\u306a\u308b\u3079\u304d\u4e8b\u9805\uff08\u7565\uff09\u3092\u8aee\u554f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002 <\/p>\n<\/div>\n<p>\u3068\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u306a\u304b\u306e\u300c\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u8abf\u67fb\u300d\u306b\u306f\u3001\u6240\u5f97\u7a0e\u305d\u306e\u3082\u306e\u306e\u8abf\u67fb\u3060\u3051\u3067\u306a\u304f\u3001\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u7a0e\u52d9\u5b98\u5e81\u304c\u4e00\u5b9a\u306e\u51e6\u5206\u3092\u3059\u308b\u6a29\u9650\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306e\u8abf\u67fb\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7d0d\u7a0e\u5730\u306e\u6307\u5b9a\u3001\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u627f\u8a8d\u7533\u8acb\u3001\u9752\u8272\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306e\u627f\u8a8d\u306a\u3069\u306e\u8abf\u67fb\u3092\u3059\u308b\u5834\u5408\u306b\u3082\u3001\u3053\u306e\u898f\u5b9a\u3092\u9069\u7528\u3057\u3066\u5e33\u7c3f\u66f8\u985e\u306a\u3069\u306e\u8abf\u67fb\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<h4>\u2462\u3000\u95a2\u4fc2\u3059\u308b<\/h4>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u300c\u95a2\u4fc2\u3059\u308b\u300d\u306f\u3001\u5f53\u8a72\u306e\u4e8b\u9805\u305d\u306e\u3082\u306e\u306f\u542b\u307e\u306a\u3044\u304c\u3001\u5f53\u8a72\u4e8b\u9805\u3068\u306e\u95a2\u308f\u308a\u304c\u76f8\u5f53\u7a0b\u5ea6\u3042\u308b\u3082\u306e\u3092\u6307\u3059\u5834\u5408\u306b\u7528\u3044\u3089\u308c\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c34\u6761\uff16\u7b2c\uff13\u9805\u306b\u306f<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u56fd\u7a0e\u5e81\u9577\u5b98\u306f\u3001\u524d\uff12\u6761\u53ca\u3073\u3053\u306e\u6761\u306e\u898f\u5b9a\u3092\u65bd\u884c\u3059\u308b\u305f\u3081\u5fc5\u8981\u304c\u3042\u308b\u3068\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5fc5\u8981\u306a\u9650\u5ea6\u3067\u3001\u305d\u306e\u8077\u54e1\u306b\u3001\u7d0d\u4ed8\u53d7\u8a17\u8005\u306e\u4e8b\u52d9\u6240\u306b\u7acb\u3061\u5165\u308a\u3001\u7d0d\u4ed8\u53d7\u8a17\u8005\u306e\u5e33\u7c3f\u66f8\u985e\uff08\u7565\uff09\u305d\u306e\u4ed6\u5fc5\u8981\u306a\u7269\u4ef6\u3092\u691c\u67fb\u3055\u305b\u3001\u53c8\u306f<span style=\"color: #ff0000;\">\u95a2\u4fc2\u8005<\/span>\u306b\u8cea\u554f\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3042\u308b\u3002<\/p>\n<p>\u540c\u3058\u304f\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c97\u6761\u7b2c\uff11\u9805\u306b\u306f<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u62c5\u5f53\u5be9\u5224\u5b98\u306f\u3001\u5be9\u7406\u3092\u884c\u3046\u305f\u3081\u5fc5\u8981\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u5be9\u67fb\u8acb\u6c42\u4eba\u306e\u7533\u7acb\u3066\u306b\u3088\u308a\u3001\u53c8\u306f\u8077\u6a29\u3067\u3001\u6b21\u306b\u63b2\u3052\u308b\u884c\u70ba\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00 \u3000\u5be9\u67fb\u8acb\u6c42\u4eba\u82e5\u3057\u304f\u306f\u539f\u51e6\u5206\u5e81\uff08\u7565\uff09\u53c8\u306f<span style=\"color: #ff0000;\">\u95a2\u4fc2\u4eba<\/span>\u305d\u306e\u4ed6\u306e\u53c2\u8003\u4eba\u306b\u8cea\u554f\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\u53f7\u4ee5\u4e0b\u3001\u7565\uff09<\/p>\n<\/div>\n<p>\u3068\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u300c\u95a2\u4fc2\u8005\u300d\u53ca\u3073\u300c\u95a2\u4fc2\u4eba\u300d\u306b\u306f\u300c\u672c\u4eba\u300d\u306f\u542b\u307e\u306a\u3044\u304c\u3001\u3042\u308b\u7279\u5b9a\u4e8b\u9805\u306b\u95a2\u4fc2\u3059\u308b\u305d\u306e\u5468\u8fba\u306e\u4eba\u3005\u3092\u610f\u5473\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u300c\u95a2\u4fc2\u5148\u300d\u3068\u3044\u3063\u305f\u5834\u5408\u306f\u3001\uff62\u5f53\u4e8b\u8005\u300d\u306f\u542b\u307e\u306a\u3044\u3067\u3001\u3042\u308b\u7279\u5b9a\u4e8b\u9805\u306b\u95a2\u4fc2\u3059\u308b\u76f8\u624b\u65b9\u3092\u610f\u5473\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f8b\u5916\u3082\u3042\u308b\u3002<\/p>\n<p>\u5148\u307b\u3069\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c74\u6761\u306e12\u306e\u7b2c\uff16\u9805\u53ca\u3073\u7b2c\uff17\u9805\u306b\u306f<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff16\u3000\u56fd\u7a0e\u5e81\u7b49\u53c8\u306f\u7a0e\u95a2\u306e\u5f53\u8a72\u8077\u54e1\uff08\u7565\uff09\u306f\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u8abf\u67fb\u306b\u3064\u3044\u3066\u5fc5\u8981\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u5b98\u516c\u7f72\u53c8\u306f<span style=\"text-decoration: underline;\">\u653f\u5e9c<span style=\"color: #ff0000; text-decoration: underline;\">\u95a2\u4fc2<\/span>\u6a5f\u95a2<\/span>\u306b\u3001\u5f53\u8a72\u8abf\u67fb\u306b\u95a2\u3057\u53c2\u8003\u3068\u306a\u308b\u3079\u304d\u5e33\u7c3f\u66f8\u985e\u305d\u306e\u4ed6\u306e\u7269\u4ef6\u306e\u95b2\u89a7\u53c8\u306f\u63d0\u4f9b\u305d\u306e\u4ed6\u306e\u5354\u529b\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff17\u3000\u56fd\u7a0e\u5e81\u7b49\u306e\u5f53\u8a72\u8077\u54e1\u306f\u3001\u9152\u7a0e\u6cd5\u7b2c\uff12\u7ae0\uff08\u7565\uff09\u306e\u898f\u5b9a\u306b\u3088\u308b\u514d\u8a31\u306b\u95a2\u3059\u308b\u5be9\u67fb\u306b\u3064\u3044\u3066\u5fc5\u8981\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u5b98\u516c\u7f72\u53c8\u306f<span style=\"text-decoration: underline;\">\u653f\u5e9c<span style=\"color: #ff0000; text-decoration: underline;\">\u95a2\u4fc2<\/span>\u6a5f\u95a2<\/span>\u306b\u3001\u5f53\u8a72\u5be9\u67fb\u306b\u95a2\u3057\u53c2\u8003\u3068\u306a\u308b\u3079\u304d\u5e33\u7c3f\u66f8\u985e\u305d\u306e\u4ed6\u306e\u7269\u4ef6\u306e\u95b2\u89a7\u53c8\u306f\u63d0\u4f9b\u305d\u306e\u4ed6\u306e\u5354\u529b\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u300c\u653f\u5e9c\u95a2\u4fc2\u6a5f\u95a2\u300d\u306b\u306f\u3001\u653f\u5e9c\u305d\u306e\u3082\u306e\u3059\u306a\u308f\u3061\u5185\u95a3\u3068\u305d\u306e\u4e0b\u306b\u3042\u308b\u56fd\u5bb6\u6a5f\u95a2\u3068\u3001\u305d\u306e\u5404\u7701\u5e81\u306e\u76e3\u7763\u3092\u53d7\u3051\u3066\u56fd\u5bb6\u653f\u7b56\u3092\u56fd\u3068\u4e00\u4f53\u3068\u306a\u3063\u3066\u9042\u884c\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3068\u3092\u542b\u3080\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u300c\u672c\u4eba\u300d\u3092\u542b\u3093\u3060\u4f7f\u3044\u65b9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c74\u6761\u306e13\u306b\u306f<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u56fd\u7a0e\u5e81\u7b49\u53c8\u306f\u7a0e\u95a2\u306e\u5f53\u8a72\u8077\u54e1\u306f\u3001\u7b2c74\u6761\u306e2\u304b\u3089\u7b2c74\u6761\u306e6\u307e\u3067\uff08\u5f53\u8a72\u8077\u54e1\u306e\u8cea\u554f\u691c\u67fb\u6a29\uff09\u306e\u898f\u5b9a\u306b\u3088\u308b\u8cea\u554f\u3001\u691c\u67fb\u3001\u63d0\u793a\u82e5\u3057\u304f\u306f\u63d0\u51fa\u306e\u8981\u6c42\u3001\u95b2\u89a7\u306e\u8981\u6c42\u3001\u63a1\u53d6\u3001\u79fb\u52d5\u306e\u7981\u6b62\u82e5\u3057\u304f\u306f\u5c01\u304b\u3093\u306e\u5b9f\u65bd\u3092\u3059\u308b\u5834\u5408\u53c8\u306f\u524d\u6761\u306e\u8077\u52d9\u3092\u57f7\u884c\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8eab\u5206\u3092\u793a\u3059\u8a3c\u660e\u66f8\u3092\u643a\u5e2f\u3057\u3001<span style=\"color: #ff0000;\">\u95a2\u4fc2\u4eba<\/span>\u306e\u8acb\u6c42\u304c\u3042\u3063\u305f\u3068\u304d\u306f\u3001\u3053\u308c\u3092\u63d0\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u3068\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u8cea\u554f\u691c\u67fb\u6a29\u306e\u884c\u4f7f\u306b\u3042\u305f\u308a\u3001\u3053\u306e\u8eab\u5206\u8a3c\u660e\u66f8\u306e\u643a\u5e2f\u3092\u7fa9\u52d9\u4ed8\u3051\u3001\u8acb\u6c42\u304c\u3042\u308c\u3070\u3053\u306e\u63d0\u793a\u3092\u7fa9\u52d9\u4ed8\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u3053\u306e\u8eab\u5206\u8a3c\u660e\u66f8\u306e\u63d0\u793a\u3092\u8acb\u6c42\u3067\u304d\u308b\u8005\u306b\u300c\u672c\u4eba\u300d\u304c\u542b\u307e\u308c\u308b\u306e\u306f\u5f53\u7136\u3067\u3042\u308b\u304b\u3089\u3001\u3053\u306e\u5834\u5408\u306f\u3001\u300c\u672c\u4eba\u300d\u3092\u542b\u3093\u3060\u4f7f\u3044\u65b9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5148\u307b\u3069\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c34\u6761\u306e\uff16\u7b2c\uff13\u9805\u306b\u7d9a\u304f\u7b2c\uff14\u9805\u306b\u306f<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u524d\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u7acb\u5165\u691c\u67fb\u3092\u884c\u3046\u8077\u54e1\u306f\u3001\u305d\u306e\u8eab\u5206\u3092\u793a\u3059\u8a3c\u660e\u66f8\u3092\u643a\u5e2f\u3057\u3001\u304b\u3064\u3001<span style=\"color: #ff0000;\">\u95a2\u4fc2\u8005<\/span>\u306e\u8acb\u6c42\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u3092\u63d0\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u3068\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c34\u6761\u306e\uff16\u306f\u3001\u7d0d\u4ed8\u53d7\u8a17\u8005\u306e\u5e33\u7c3f\u4fdd\u5b58\u7b49\u306e\u7fa9\u52d9\u3092\u5b9a\u3081\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u7b2c\uff13\u9805\u306f\u7d0d\u4ed8\u53d7\u8a17\u8005\u306e\u4e8b\u52d9\u6240\u3078\u306e\u7acb\u5165\u8abf\u67fb\u7b49\u306b\u3064\u3044\u3066\u5b9a\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u305d\u3057\u3066\u7b2c\uff14\u9805\u306f\u305d\u306e\u8abf\u67fb\u306b\u969b\u3057\u3066\u3001\u8eab\u5206\u8a3c\u660e\u66f8\u306e\u643a\u5e2f\u3092\u7fa9\u52d9\u4ed8\u3051\u3001\u8acb\u6c42\u304c\u3042\u308c\u3070\u3053\u306e\u63d0\u793a\u3092\u7fa9\u52d9\u4ed8\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u4e0a\u8a18\u540c\u69d8\u3001\u8eab\u5206\u8a3c\u660e\u66f8\u306e\u63d0\u793a\u3092\u8acb\u6c42\u3067\u304d\u308b\u8005\u306b\u300c\u672c\u4eba\u300d\u304c\u542b\u307e\u308c\u308b\u306e\u306f\u5f53\u7136\u3067\u3042\u308b\u304b\u3089\u3001\u3053\u306e\u5834\u5408\u3082\u300c\u672c\u4eba\u300d\u3092\u542b\u3093\u3060\u4f7f\u3044\u65b9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3053\u306e\u3088\u3046\u306b\u300c\u95a2\u4fc2\u4eba\u300d\u3068\u300c\u95a2\u4fc2\u8005\u300d\u304c\u51fa\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u300c\u4eba\u300d\u3068\u300c\u8005\u300d\u306f\u3001\u539f\u5247\u3001\u7570\u306a\u308b\u610f\u5473\u3092\u3082\u3063\u3066\u4f7f\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u8005\u300d\u306f\u3001\u6a29\u5229\u306e\u4e3b\u4f53\u3067\u3042\u308b\u81ea\u7136\u4eba\u3001\u6cd5\u4eba\u305d\u306e\u4ed6\u306e\u56e3\u4f53\u3067\u6cd5\u5f8b\u4e0a\u306e\u4eba\u683c\u3092\u6709\u3059\u308b\u8005\u3092\u8868\u3059\u5834\u5408\u306b\u7528\u3044\u3089\u308c\u308b\u3002\u3082\u3063\u3068\u3082\u4eba\u683c\u3092\u6709\u3059\u308b\u8005\u3068\u307f\u306a\u3055\u308c\u305f\u3082\u306e\uff08\u4f8b\u3048\u3070\u300c\u4eba\u683c\u306a\u304d\u793e\u56e3\u300d\uff09\u3082\u3053\u306e\u300c\u8005\u300d\u306b\u542b\u307e\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u300c\u4eba\u300d\u306f\u3001\u81ea\u7136\u4eba\u3092\u793a\u3059\u5834\u5408\u306b\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\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>\u6b21\u306b\u3001\u300c\u95a2\u3059\u308b\u300d\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u3001\u3053\u306e\u6cd5\u4ee4\u7528\u8a9e\u306e\u524d\u5f8c\u3067\u7d50\u3073\u4ed8\u3051\u3089\u308c\u308b\uff12\u3064\u306e\u4e8b\u67c4\u306e\u5bc6\u63a5\u5ea6\u304c\u300c\u4fc2\u308b\u300d\u3088\u308a\u3082\u7de9\u304f\u3001\u3042\u308b\u4e8b\u67c4\u3092\u4e2d\u5fc3\u306b\u305d\u308c\u3068\u5bc6\u63a5\u306a\u95a2\u4fc2\u3092\u6709\u3059\u308b\u5468\u8fba\u306e\u3082\u306e\u3082\u5305\u542b\u3059\u308b\u8868\u73fe\u3067\u3042\u308b\u3002<br \/>\n\u305d\u306e\u610f\u5473\u306f\u3001\u5927\u4f53\u300c\u3064\u3044\u3066\u306e\u300d\u3068\u307b\u307c\u540c\u3058\u3067\u3001\u3042\u308b\u4e8b\u67c4\u305d\u306e\u3082\u306e\u3092\u4e2d\u5fc3\u3068\u3057\u3001\u305d\u306e\u95a2\u4fc2\u304c\u76f4\u63a5\u7684\u3067\u306a\u3044\u4e8b\u67c4\u3084\u3001\u6f20\u7136\u3068\u3057\u305f\u95a2\u4fc2\u3067\u3042\u308b\u4e8b\u67c4\u3092\u542b\u3093\u3067\u3044\u308b\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u300c\u95a2\u3059\u308b\u300d\u306f\u3001\u300c\u4fc2\u308b\u300d\u306e\u3088\u3046\u306b\u95a2\u4fc2\u4ee3\u540d\u8a5e\u7684\u306b\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n","protected":false},"author":10,"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":[163,366],"backnumber":[1716],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-19 19:34:48","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/27913"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=27913"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/27913\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=27913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=27913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=27913"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=27913"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=27913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}