{"id":30157,"date":"2013-11-21T10:16:59","date_gmt":"2013-11-21T01:16:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=30157"},"modified":"2014-02-07T18:29:15","modified_gmt":"2014-02-07T09:29:15","slug":"tax-article-58","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-58\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301023\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e\uff19\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\u301023\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\uff19\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>\uff17\u3000\u6cd5\u306e\u300c\u9069\u7528\u300d\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u7528\u8a9e<\/strong><\/h4>\n<p><span style=\"font-size: 12px;\">\uff08\u2460\u3000\u9069\u7528\u3059\u308b\u30fb\u65bd\u884c\u3059\u308b\uff09\u3010<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301022\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e\uff18\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-55\/\" target=\"_blank\">\u524d\u56de\u53c2\u7167<\/a>\u3011<\/span><\/p>\n<h4>\u2461\u3000\u9069\u7528\u3059\u308b\u30fb\u6e96\u7528\u3059\u308b<\/h4>\n<p>\u3067\u306f\u6b21\u3044\u3067\u3001\u300c\u6e96\u7528\u3059\u308b\u300d\u3068\u306e\u5dee\u7570\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304f\u3002<\/p>\n<p><a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301022\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e\uff18\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-55\/\" target=\"_blank\">\u524d\u56de\u8a18\u3057\u305f\u3088\u3046\u306b<\/a>\u300c\u6e96\u7528\u3059\u308b\u300d\u306f\u3001\u3042\u308b\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u305d\u308c\u3068\u306f\u7570\u306a\u308b\u304c\u672c\u8cea\u7684\u306b\u306f\u985e\u4f3c\u3059\u308b\u4ed6\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u5f53\u3066\u306f\u3081\u308b\u3053\u3068\u3092\u3044\u3044\u3001\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u300c\u9069\u7528\u3059\u308b\u300d\u306f\u3001\u3042\u308b\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u672c\u6765\u305d\u306e\u898f\u5b9a\u304c\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u307e\u307e\u5f53\u3066\u306f\u3081\u308b\u3053\u3068\u3092\u3044\u3046\u3002<\/p>\n<p>\u901a\u5e38\u300c\u6e96\u7528\u3059\u308b\u300d\u5834\u5408\u306f\u3001\u305d\u306e\u6e96\u7528\u306a\u3044\u3057\u9069\u7528\u3055\u308c\u308b\u6cd5\u4ee4\u306e\u898f\u5b9a\u4e2d\u306e\u7528\u8a9e\u7b49\uff08\u4f8b\u3048\u3070\u3001\u76ee\u7684\u8a9e\u3001\u5f15\u7528\u6761\u6587\u7b49\uff09\u3068\u305d\u306e\u6e96\u7528\u306a\u3044\u3057\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306e\u898f\u5b9a\u4e2d\u306e\u3053\u308c\u3089\u306e\u7528\u8a9e\u7b49\u3068\u304c\u7570\u306a\u308b\u3068\u3053\u308d\u304b\u3089\u3001 \u5143\u306e\u300c\u9069\u7528\u3059\u308b\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u6761\u6587\u306b\u82e5\u5e72\u306e\u5909\u66f4\u3092\u52a0\u3048\u308b\u3053\u3068\u3092\u8981\u3059\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u901a\u5e38\u3001\u300c\u25cb\u25cb\u3092\u25b3\u25b3\u3068\u8aad\u307f\u66ff\u3048\u308b\u300d\u306a\u3069\u306e\u3044\u308f\u3086\u308b\u8aad\u66ff\u898f\u5b9a\u306b\u3088\u308a\u3001\u305d\u306e\u7528\u8a9e\u3092\u7f6e\u304d\u63db\u3048\u308b\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u8aad\u66ff\u898f\u5b9a\u306f\u3001\u901a\u5e38\u3001\u6e96\u7528\u898f\u5b9a\u306e\u5f8c\u6bb5\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3001\u4f8b\u3048\u3070\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p>\u30fb\u30fb\u30fb\u306e\u898f\u5b9a\u306f\u3001\u30fb\u30fb\u30fb\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u6e96\u7528\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u30fb\u30fb\u30fb\u4e2d\u300c\uff21\u300d\u3068\u3042\u308b\u306e\u306f\u300c\uff22\u300d\u3068\u3001\u300c\uff23\u300d\u3068\u3042\u308b\u306e\u306f\u300c\uff24\u300d\u3068\u8aad\u307f\u66ff\u3048\u308b\u3082\u306e\u3068\u3059\u308b\uff61<\/p>\n<\/div>\n<p>\u306a\u3069\u3068\u898f\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u56fd\u7a0e\u901a\u5247\u6cd538\u6761\uff08\u7e70\u4e0a\u8acb\u6c42\uff09\u7b2c\uff14\u9805\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3042\u308b\u3002<!--more--><\/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\u5fb4\u53ce\u6cd5\u7b2c159\u6761\u7b2c\uff12\u9805 \u304b\u3089\u7b2c11\u9805 \u307e\u3067\uff08\u4fdd\u5168\u5dee\u62bc\uff09\u306e\u898f\u5b9a\u306f\u3001\u524d\u9805\u306e\u6c7a\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3064\u3044\u3066<span style=\"color: #ff0000;\">\u6e96\u7528\u3059\u308b<\/span>\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u540c\u6761\u7b2c\uff15\u9805 \u4e2d\u300c\uff16\u6708\u300d\u3068\u3042\u308b\u306e\u306f\u3001\u300c10\u6708\u300d\u3068<span style=\"color: #ff0000;\">\u8aad\u307f\u66ff\u3048\u308b<\/span>\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u306e159\u6761\u306f\u3001\u4fdd\u5168\u5dee\u62bc\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\u6761\u6587\u3067\u3042\u308b\u304c\u3001\u540c\u6761\u7b2c\uff12\u9805\u3067\u306f\u56fd\u7a0e\u5c40\u9577\u306e\u627f\u8a8d\u3001\u540c\u6761\u7b2c\uff13\u9805\u3067\u306f\u66f8\u9762\u901a\u77e5\u3068\u3044\u3063\u305f\u3088\u3046\u306b\u3001\u7b2c\uff12\u9805 \u304b\u3089\u7b2c11\u9805 \u307e\u3067\u306b\u624b\u7d9a\u304d\u7b49\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u56fd\u7a0e\u901a\u5247\u6cd538\u6761\u306b\u3088\u308b\u7e70\u4e0a\u4fdd\u5168\u5dee\u62bc\u306e\u5834\u5408\u306b\u3082\u3001\u4fdd\u5168\u5dee\u62bc\u306e\u5834\u5408\u3068\u540c\u69d8\u306e\u624b\u7d9a\u304d\u7b49\u3092\u8ab2\u3059\u3053\u3068\u3092\u898f\u5b9a\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u4fdd\u5168\u5dee\u62bc\u306e\u6761\u6587\u3092\u6e96\u7528\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002\u306a\u304a\u7b2c\uff15\u9805\u306b\u304a\u3044\u3066\u306f\u3001\u4fdd\u5168\u5dee\u62bc\u306b\u304a\u3044\u3066\u306f\u66f8\u9762\u901a\u77e5\u3057\u305f\u65e5\u304b\u3089\uff16\u30f6\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u307e\u3067\u306b\u7a0e\u984d\u306e\u78ba\u5b9a\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u5dee\u62bc\u3092\u89e3\u9664\u3059\u3079\u304d\u65e8\u7b49\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u8aad\u66ff\u898f\u5b9a\u306f\u3001\u4fdd\u5168\u5dee\u62bc\u306e\u3053\u306e\u300c\uff16\u30f6\u6708\u300d\u306e\u671f\u9593\u304c\u3001\u7e70\u4e0a\u4fdd\u5168\u5dee\u62bc\u306e\u5834\u5408\u306b\u306f\u300c10\u30f6\u6708\u300d\u3068\u306a\u308b\u3053\u3068\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<br \/>\n\u306a\u304a\u3001\u4fdd\u5168\u5dee\u62bc\u3068\u7e70\u4e0a\u4fdd\u5168\u5dee\u62bc\u306f\u3001\u7570\u306a\u308b\u3082\u306e\u3067\u306f\u3042\u308b\u304c\u672c\u8cea\u7684\u306b\u306f\u985e\u4f3c\u3059\u308b\u305f\u3081\u306b\u300c\u6e96\u7528\u3059\u308b\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u6b21\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c61\u6761\u7b2c\uff11\u9805\u3067\u306f\u3001\u300c\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/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><strong>\u7b2c61\u6761\u7b2c\uff11\u9805<\/strong><br \/>\n\u4fee\u6b63\u7533\u544a\u66f8\uff08\u7565\uff09\u306e\u63d0\u51fa\u53c8\u306f\u66f4\u6b63\uff08\u7565\uff09\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u5404\u53f7\u306e\u4e00\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u7533\u544a\u66f8\u306e\u63d0\u51fa\u53c8\u306f\u66f4\u6b63\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u3079\u304d\u56fd\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u524d\u6761\u7b2c\uff12\u9805\u306b\u898f\u5b9a\u3059\u308b\u671f\u9593\u304b\u3089\u5f53\u8a72\u5404\u53f7\u306b\u63b2\u3052\u308b\u671f\u9593\u3092\u63a7\u9664\u3057\u3066\u3001\u540c\u9805<span style=\"color: #ff0000;\">\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b<\/span>\u3002<br \/>\n\uff08\u4ee5\u4e0b\u3001\u5404\u53f7\u7565\uff09<br \/>\n<strong>\u7b2c\uff12\u9805<\/strong><br \/>\n\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u308b\u56fd\u7a0e\u3067\u6b21\u306e\u5404\u53f7\u306e\u4e00\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u524d\u6761\u7b2c\uff12\u9805\u306b\u898f\u5b9a\u3059\u308b\u671f\u9593\u304b\u3089\u5f53\u8a72\u5404\u53f7\u306b\u63b2\u3052\u308b\u671f\u9593\u3092\u63a7\u9664\u3057\u3066\u3001\u540c\u9805<span style=\"color: #ff0000;\">\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b<\/span>\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u56fd\u7a0e\u3092\u6cd5\u5b9a\u7d0d\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u507d\u308a\u305d\u306e\u4ed6\u4e0d\u6b63\u306e\u884c\u70ba\u304c\u3042\u308b\u5834\u5408\uff08\u7565\uff09\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<br \/>\n\uff08\u4ee5\u4e0b\u3001\u5404\u53f7\u7565\uff09<\/p>\n<\/div>\n<p>\u3053\u306e\u524d\u6761\u3067\u3042\u308b\u7b2c60\u6761\u306f\u5ef6\u6ede\u7a0e\u306e\u898f\u5b9a\u3067\u3042\u308a\u3001\u7b2c\uff12\u9805\u306b\u306f\u5ef6\u6ede\u7a0e\u306e\u5229\u7387\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u305d\u3057\u3066\u3053\u306e61\u6761\u306e\u7b2c\uff11\u9805\u3082\u7b2c\uff12\u9805\u3068\u3082\u3001\u5f53\u521d\u304b\u3089\u3053\u306e60\u6761\u306e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u300c\u540c\u9805\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u3002\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3082\u3046\uff11\u3064\u5225\u306e\u4f8b\u3092\u793a\u305d\u3046\u3002<br \/>\n\u3053\u308c\u306f\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c\uff13\u6761\uff08\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u306b\u5bfe\u3059\u308b\u3053\u306e\u6cd5\u5f8b\u306e\u9069\u7528\uff09\u3067\u3042\u308b\u3002<\/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>\u6cd5\u4eba\u3067\u306a\u3044\u793e\u56e3\u53c8\u306f\u8ca1\u56e3\u3067\u4ee3\u8868\u8005\u53c8\u306f\u7ba1\u7406\u4eba\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u306f\u3001\u6cd5\u4eba\u3068\u307f\u306a\u3057\u3066\u3001\u3053\u306e\u6cd5\u5f8b<span style=\"color: #ff0000;\">\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b<\/span>\u3002<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3044\u308f\u3086\u308b\u300c\u307f\u306a\u3057\u6cd5\u4eba\u300d\u306e\u898f\u5b9a\u3067\u3042\u308b\u3002\u6cd5\u4eba\u683c\u3092\u6301\u305f\u306a\u3044\u793e\u56e3\u3084\u8ca1\u56e3\u3067\u3042\u3063\u3066\u3082\u4ee3\u8868\u8005\u53c8\u306f\u7ba1\u7406\u4eba\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u306f\u3001\u7a0e\u6cd5\u4e0a\u306e\u6cd5\u4eba\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u306e\u898f\u5b9a\u3092\u307f\u306a\u3057\u6cd5\u4eba\u306b\u300c\u6e96\u7528\u3059\u308b\u300d\u306e\u3067\u306f\u306a\u304f\u3001\u6cd5\u4eba\u683c\u3092\u6301\u305f\u306a\u3044\u793e\u56e3\u3084\u8ca1\u56e3\u3067\u3042\u3063\u3066\u3082\u4ee3\u8868\u8005\u53c8\u306f\u7ba1\u7406\u4eba\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u306f\u3001\u7a0e\u6cd5\u4e0a\u306f\u6cd5\u4eba\u3068\u672c\u8cea\u7684\u306b\u540c\u3058\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u6cd5\u4eba\u306e\u4e00\u7a2e\u3068\u3057\u3066\u6271\u3046\u305f\u3081\u300c\u9069\u7528\u3059\u308b\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4>\u2462\u3000\u4f8b\u306b\u3088\u308b<\/h4>\n<p>\u3053\u308c\u306f\u3001\u3042\u308b\u4e8b\u9805\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u4e0a\u306e\u5236\u5ea6\u3092\u4ed6\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u5305\u62ec\u7684\u306b\u501f\u308a\u3066\u304d\u3066\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u306e\u53d6\u6271\u3044\u3092\u3057\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306b\u7528\u3044\u3089\u308c\u308b\u3002<\/p>\n<p>\u300c\u6e96\u7528\u3059\u308b\u300d\u304c\u500b\u3005\u306e\u898f\u5b9a\u3092\u4ed6\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u501f\u7528\u3057\u3088\u3046\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u300c\u4f8b\u306b\u3088\u308b\u300d\u306f\u4e00\u3064\u306e\u5236\u5ea6\u3092\u5168\u4f53\u3068\u3057\u3066\u501f\u7528\u3057\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306b\u7528\u3044\u308b\u3002<\/p>\n<p>\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u300c\u5f93\u524d\u306e\u4f8b\u306b\u3088\u308b\u3002\u300d\u3068\u3044\u3046\u4e2d\u3067\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u5727\u5012\u7684\u306b\u591a\u3044\u306e\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u4ee5\u5916\u306e\u4f7f\u3044\u65b9\u306e\u4f8b\u3092\u4e00\u3064\u6319\u3052\u308b\u3002<\/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><strong>\u6240\u5f97\u7a0e\u6cd5\u7b2c242\u6761<\/strong><br \/>\n\u6b21\u306e\u5404\u53f7\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u8005\u306f\u3001\uff11\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u53c8\u306f50\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\u306b\u51e6\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u7b2c\uff13\u53f7\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u8005\u304c\u540c\u53f7\u306b\u898f\u5b9a\u3059\u308b\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u7b2c240\u6761\uff08\u6e90\u6cc9\u5fb4\u53ce\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u306a\u3044\u7f6a\uff09\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u306b\u81f3\u3063\u305f\u3068\u304d\u306f\u3001\u540c\u6761\u306e<span style=\"color: #ff0000;\">\u4f8b\u306b\u3088\u308b<\/span>\u3002<br \/>\n\uff08\u4ee5\u4e0b\u3001\u5404\u53f7\u7565\uff09<\/p>\n<\/div>\n<p>\u3053\u306e\u7b2c\uff13\u53f7\u3067\u306f\u5229\u5b50\u6240\u5f97\u53ca\u3073\u914d\u5f53\u6240\u5f97\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u6319\u3052\u3089\u308c\u3066\u304a\u308a\u3001\u7b2c240\u6761\u306b\u304a\u3044\u3066\u306f\u6e90\u6cc9\u5fb4\u53ce\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7f6a\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4ed6\u306e\u898f\u5b9a\u3092\u5305\u62ec\u7684\u306b\u501f\u308a\u3066\u304d\u3066\u305d\u308c\u3068\u540c\u69d8\u306e\u53d6\u6271\u3044\u3092\u3057\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306b\u300c\u4f8b\u306b\u3088\u308b\u300d\u304c\u7528\u3044\u3089\u308c\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u6b21\u56de\u306b\u7d9a\u304f\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>\u524d\u56de\u8a18\u3057\u305f\u3088\u3046\u306b\u300c\u6e96\u7528\u3059\u308b\u300d\u306f\u3001\u3042\u308b\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u305d\u308c\u3068\u306f\u7570\u306a\u308b\u304c\u672c\u8cea\u7684\u306b\u306f\u985e\u4f3c\u3059\u308b\u4ed6\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u5f53\u3066\u306f\u3081\u308b\u3053\u3068\u3092\u3044\u3044\u3001\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u300c\u9069\u7528\u3059\u308b\u300d\u306f\u3001\u3042\u308b\u4e8b\u9805\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u672c\u6765\u305d\u306e\u898f\u5b9a\u304c\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u307e\u307e\u5f53\u3066\u306f\u3081\u308b\u3053\u3068\u3092\u3044\u3046\u3002<br \/>\n\u901a\u5e38\u300c\u6e96\u7528\u3059\u308b\u300d\u5834\u5408\u306f\u3001\u305d\u306e\u6e96\u7528\u306a\u3044\u3057\u9069\u7528\u3055\u308c\u308b\u6cd5\u4ee4\u306e\u898f\u5b9a\u4e2d\u306e\u7528\u8a9e\u7b49\uff08\u4f8b\u3048\u3070\u3001\u76ee\u7684\u8a9e\u3001\u5f15\u7528\u6761\u6587\u7b49\uff09\u3068\u305d\u306e\u6e96\u7528\u306a\u3044\u3057\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306e\u898f\u5b9a\u4e2d\u306e\u3053\u308c\u3089\u306e\u7528\u8a9e\u7b49\u3068\u304c\u7570\u306a\u308b\u3068\u3053\u308d\u304b\u3089\u3001 \u5143\u306e\u300c\u9069\u7528\u3059\u308b\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u6761\u6587\u306b\u82e5\u5e72\u306e\u5909\u66f4\u3092\u52a0\u3048\u308b\u3053\u3068\u3092\u8981\u3059\u308b\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":[1720],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 23:23:51","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/30157"}],"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=30157"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/30157\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=30157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=30157"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=30157"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=30157"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=30157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}