{"id":33015,"date":"2013-12-19T10:16:16","date_gmt":"2013-12-19T01:16:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=33015"},"modified":"2014-02-07T18:30:05","modified_gmt":"2014-02-07T09:30:05","slug":"tax-article-65","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-65\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301025\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e11\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\u301025\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\u306e11\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 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title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301017\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e\uff13\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-38\/\" target=\"_blank\">\u7b2c17\u56de<\/a>\u3011\u3067\u8ff0\u3079\u3066\u3044\u308b\uff09\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u305d\u306e\u4f7f\u7528\u4f8b\u3092\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>\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c17\u6761<br 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#ff0000;\">\u3057\u3066\u306f\u306a\u3089\u306a\u3044<\/span>\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u300c\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u300d\u3068\u8a9e\u611f\u304c\u8fd1\u3044\u3082\u306e\u3068\u3057\u3066\u3001\u300c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u300d\u304c\u3042\u308b\u3002<\/p>\n<p>\u300c\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u300d\u3068\u300c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u300d\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u8a9e\u611f\u304c\u8fd1\u3044\u3082\u306e\u3068\u3057\u3066\u4f7f\u308f\u308c\u308b\u3002<!--more--><\/p>\n<p>\u3057\u304b\u3057\u6cd5\u5f8b\u4e0a\u306f\u3001\u3053\u306e\u300c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u300d\u306f\u3001\u901a\u5e38\u3001\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229\u306a\u3044\u3057\u80fd\u529b\u304c\u306a\u3044\u3053\u3068\u3092\u8868\u73fe\u3059\u308b\u5834\u5408\u306b\u4f7f\u7528\u3055\u308c\u308b\uff08\u305f\u3060\u3057\u6a29\u5229\u306a\u3044\u3057\u80fd\u529b\u304c\u306a\u3044\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u4e8b\u5b9f\u4e0a\u306e\u4e0d\u4f5c\u70ba\u7fa9\u52d9\u3068\u306a\u308b\u305f\u3081\u3001\u4e00\u5b9a\u306e\u4e0d\u4f5c\u70ba\u7fa9\u52d9\u3092\u8ab2\u3059\u5834\u5408\u306b\u300c\u30fb\u30fb\u30fb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u300d\u3068\u8868\u73fe\u3059\u308b\u5834\u5408\u3082\u3042\u308b\uff08<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301017\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e\uff13\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-38\/\" target=\"_blank\">\u7b2c17\u56de<\/a>\u53c2\u7167\uff09\uff09\u3002<\/p>\n<p>\u305d\u308c\u306b\u5bfe\u3057\u300c\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u8a9e\u306f\u3001\u4eba\u306e\u4e8b\u5b9f\u4e0a\u306e\u81ea\u7531\u306b\u5bfe\u3059\u308b\u5236\u9650\u3067\u3042\u3063\u3066\u3001\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229\u53c8\u306f\u80fd\u529b\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u4e0d\u4f5c\u70ba\u7fa9\u52d9\u306b\u9055\u53cd\u3057\u305f\u884c\u653f\u51e6\u5206\u304c\u3042\u3063\u305f\u3068\u304d\u3082\u3001\u305d\u308c\u306f\u51e6\u7f70\u306e\u539f\u56e0\u306b\u306a\u308b\u3053\u3068\u306f\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u51e6\u5206\u306e\u52b9\u529b\u306b\u306f\u5f71\u97ff\u304c\u306a\u304f\u3001\u6cd5\u5f8b\u884c\u70ba\u3068\u3057\u3066\u306f\u884c\u653f\u884c\u70ba\u306b\u306f\u516c\u5b9a\u529b\u304c\u3042\u308b\u305f\u3081\uff08\u79c1\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u6c11\u6cd5\u7b2c90\u6761\u306b\u3088\u308a\u9055\u6cd5\u306a\u5951\u7d04\u306f\u7121\u52b9\u3068\u3055\u308c\u308b\u306e\u304c\u539f\u5247\u3067\u3042\u308b\uff09\u3001\u6709\u52b9\u3067\u3042\u308b\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u884c\u653f\u624b\u7d9a\u6cd5\u306b\u306f\u4ee5\u4e0b\u306e\u898f\u5b9a\u304c\u3042\u308b\u3002<\/p>\n<div 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class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u7b2c70\u6761<br \/>\n\u6b21\u306e\u5404\u53f7\u306b\u63b2\u3052\u308b\u66f4\u6b63\u6c7a\u5b9a\u7b49\u306f\u3001\u5f53\u8a72\u5404\u53f7\u306b\u5b9a\u3081\u308b\u671f\u9650\u53c8\u306f\u65e5\u304b\u3089\uff15\u5e74\uff08\u7b2c\uff12\u53f7\u306b\u898f\u5b9a\u3059\u308b\u8ab2\u7a0e\u6a19\u6e96\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u8981\u3059\u308b\u56fd\u7a0e\u3067\u5f53\u8a72\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u3082\u306e\u306b\u4fc2\u308b\u8ce6\u8ab2\u6c7a\u5b9a\uff08\u7565\uff09\u306b\u3064\u3044\u3066\u306f\u3001\uff13\u5e74\uff09\u3092\u7d4c\u904e\u3057\u305f\u65e5\u4ee5\u5f8c\u306b\u304a\u3044\u3066\u306f\u3001<span style=\"color: #ff0000;\">\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/span>\u3002<br \/>\n\uff08\u4ee5\u4e0b\u5404\u53f7\u7565\uff09<\/p>\n<\/div>\n<p>\u3053\u306e\u898f\u5b9a\u306b\u9055\u53cd\u3057\u3066\u3001\u7a0e\u52d9\u7f72\u9577\u304c\uff15\u5e74\u3092\u7d4c\u904e\u3057\u305f\u65e5\u4ee5\u5f8c\u306b\u884c\u3063\u305f\u66f4\u6b63\u51e6\u5206\u306f\u3001\u53d6\u6d88\u8a34\u8a1f\u53c8\u306f\u884c\u653f\u4e0a\u306e\u4e0d\u670d\u7533\u7acb\u3066\u3092\u7d4c\u308b\u3053\u3068\u306a\u304f\u3001\u5f53\u7136\u7121\u52b9\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u305d\u306e\u5f8c\u306e\u51e6\u7406\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3042\u308b\uff61<\/p>\n<p>\u3053\u3053\u3067\u3001\u300c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u300d\u306e\u5bfe\u8a9e\u3068\u306a\u308b\uff62\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u306b\u3064\u3044\u3066\u3082\u8aac\u660e\u3057\u3066\u304a\u3053\u3046\u3002<\/p>\n<p>\u300c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u306b\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u3001\u300c\u2460\u88c1\u91cf\u6a29\u306e\u4ed8\u4e0e\u300d\u3068\u300c\u2461\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229\u30fb\u80fd\u529b\u30fb\u6a29\u9650\u7b49\u304c\u3042\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u300d\u3068\u3044\u3046\uff12\u3064\u306e\u7528\u6cd5\u304c\u3042\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u3053\u306e\u6761\u6587\u306e\u884c\u70ba\u306e\u4e3b\u8a9e\u304c\u884c\u653f\u6a5f\u95a2\u304b\u7d0d\u7a0e\u8005\u304b\u306b\u3088\u308a\u3001\u5185\u5bb9\u304c\u7570\u306a\u308b\u3002<\/p>\n<p><strong>\u2460\u3000\u88c1\u91cf\u6a29\u306e\u4ed8\u4e0e<\/strong><br \/>\n\u4e00\u822c\u7684\u306b\u300c\u30fb\u30fb\u30fb\u3067\u304d\u308b\u300d\u3068\u3044\u3046\u8a00\u8449\u306f\u3001\u8a9e\u53e5\u901a\u308a\u300c\u53ef\u80fd\u300d\u3092\u8868\u3057\u3001\u884c\u70ba\u306b\u5bfe\u3059\u308b\u88c1\u91cf\u6a29\u3092\u793a\u3057\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u610f\u5473\u3067\u306e\u7528\u6cd5\u306f\u3001\u305d\u306e\u6761\u6587\u306e\u884c\u70ba\u306e\u4e3b\u8a9e\u304c\u7d0d\u7a0e\u8005\u306e\u5834\u5408\u306b\u9650\u3089\u308c\u3066\u304a\u308a\u3001\u884c\u653f\u5e81\u306b\u5bfe\u3057\u3066\u3053\u306e\u610f\u5473\u3067\u7528\u3044\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u6240\u5f97\u7a0e\u6cd5\u7b2c16\u6761\u7b2c\uff11\u9805\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\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>\u7b2c16\u6761<br \/>\n\u56fd\u5185\u306b\u4f4f\u6240\u306e\u307b\u304b\u5c45\u6240\u3092\u6709\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff08\u7565\uff09\u306f\u3001\u524d\u6761\u7b2c\uff11\u53f7\u306e\u898f\u5b9a\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u4f4f\u6240\u5730\u306b\u4ee3\u3048\u3001\u305d\u306e\u5c45\u6240\u5730\u3092\u7d0d\u7a0e\u5730\u3068<span style=\"color: #ff0000;\">\u3059\u308b\u3053\u3068\u304c<\/span><span style=\"color: #ff0000;\">\u3067\u304d\u308b<\/span>\u3002<\/p>\n<\/div>\n<p>\u524d\u6761\u3067\u3042\u308b\u6240\u5f97\u7a0e\u6cd5\u7b2c15\u6761\u306e\u7b2c\uff11\u53f7\u306b\u304a\u3044\u3066\u3001\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u5730\u306f\u3001\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u5834\u5408\u306f\u305d\u306e\u4f4f\u6240\u5730\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3053\u306e\u7b2c16\u6761\u7b2c\uff11\u9805\u306b\u3088\u308a\u3001 \u56fd\u5185\u306b\u4f4f\u6240\u306e\u307b\u304b\u5c45\u6240\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u5c45\u6240\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3001\u3053\u306e\u6761\u6587\u306f\u3001\u4f4f\u6240\u5730\u306e\u4ed6\u306b\u5c45\u6240\u5730\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u3001\u5c45\u6240\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\u3053\u3068\u306e\u88c1\u91cf\u6a29\u3092\u7d0d\u7a0e\u8005\u306b\u4e0e\u3048\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229\u30fb\u80fd\u529b\u30fb\u6a29\u9650\u7b49\u304c\u3042\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3082\u306e<\/strong><br \/>\n\u884c\u653f\u6a5f\u95a2\u304c\u305d\u306e\u6761\u6587\u306e\u884c\u70ba\u306e\u4e3b\u8a9e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u306f\u3001\u6cd5\u5f8b\u4e0a\u3001\u884c\u653f\u6a5f\u95a2\u306b\u305d\u306e\u6a29\u80fd\uff08\u6a29\u9650\u3068\u80fd\u529b\uff09\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3001\u300c\u88c1\u91cf\u6a29\u306e\u4ed8\u4e0e\u300d\u306e\u610f\u5473\u3067\u306f\u306a\u3044\u3002\u305d\u306e\u6a29\u80fd\u304c\u3042\u308c\u3070\u305d\u308c\u3092\u884c\u4f7f\u3059\u3079\u304d\u7fa9\u52d9\u3082\u3042\u308b\u3068\u8aad\u3080\u306e\u304c\u901a\u4f8b\u3067\u3042\u308b\u3002<\/p>\n<p>\u7279\u306b\u79df\u7a0e\u6cd5\u306e\u5834\u5408\u306b\u306f\u3001\u5408\u6cd5\u6027\u306e\u539f\u5247\uff08\u79df\u7a0e\u8981\u4ef6\u304c\u5145\u305f\u3055\u308c\u3066\u3044\u308b\u9650\u308a\u3001\u8ab2\u7a0e\u5e81\u306b\u306f\u79df\u7a0e\u3092\u6e1b\u514d\u3059\u308b\u81ea\u7531\u306f\u306a\u304f\u3001\u307e\u305f\u79df\u7a0e\u3092\u5fb4\u53ce\u3057\u306a\u3044\u81ea\u7531\u3082\u306a\u304f\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u3068\u304a\u308a\u306e\u7a0e\u984d\u3092\u5fb4\u53ce\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u539f\u5247\u3067\u3042\u308b\uff09\u306e\u70b9\u304b\u3089\u3082\u3001\u884c\u653f\u6a5f\u95a2\u306b\u306f\u3001\u539f\u5247\u3001\u88c1\u91cf\u6a29\u306f\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c91\u6761\u7b2c\uff11\u9805\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\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>\u7b2c91\u6761\u7b2c\uff11\u9805<br \/>\n\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306f\u3001\u5be9\u67fb\u8acb\u6c42\u304c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u3044\u306a\u3044\u3082\u306e\u3067\u88dc\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001\u76f8\u5f53\u306e\u671f\u9593\u3092\u5b9a\u3081\u3066\u3001\u305d\u306e\u88dc\u6b63\u3092\u6c42\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4e0d\u5099\u304c\u8efd\u5fae\u306a\u3082\u306e\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306f\u3001\u8077\u6a29\u3067\u88dc\u6b63<span style=\"color: #ff0000;\">\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u306b\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306f\u8efd\u5fae\u306a\u4e0d\u5099\u3092\u8077\u6a29\u3067\u88dc\u6b63\u3067\u304d\u308b\u6a29\u80fd\u304c\u3042\u308a\u3001\u4e00\u65b9\u3067\u3001\u305d\u306e\u6a29\u80fd\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5ba2\u89b3\u7684\u72b6\u6cc1\u306b\u3042\u308c\u3070\u3001\u305d\u306e\u6a29\u80fd\u3092\u6709\u3059\u308b\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u304c\u305d\u308c\u3092\u884c\u4f7f\u3057\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u8a31\u3055\u308c\u306a\u3044\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u305f\u3081\u300c\u8efd\u5fae\u306a\u4e0d\u5099\u300d\u3067\u3042\u308a\u306a\u304c\u3089\u3001\u305d\u306e\u4e0d\u5099\u3092\u8077\u6a29\u3067\u88dc\u6b63\u3057\u306a\u3044\u307e\u307e\u5374\u4e0b\u3059\u308c\u3070\u3001\u305d\u306e\u51e6\u5206\u306f\u3001\u9055\u6cd5\u306a\u51e6\u5206\u3068\u306a\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u3068\u3042\u308b\u304c\u3001\u3053\u308c\u306b\u306f\u305d\u306e\u884c\u70ba\u306b\u3064\u304d\u88c1\u91cf\u6a29\u306f\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u524d\u6bb5\u306e\u300c\u305d\u306e\u88dc\u6b63\u3092\u6c42\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3042\u308b\u3068\u3053\u308d\u3001\u5be9\u5224\u6240\u306b\u304a\u3044\u3066\u8acb\u6c42\u4eba\u306b\u305d\u306e\u88dc\u6b63\u3092\u6c42\u3081\u305a\u306b\u88dc\u6b63\u304c\u53ef\u80fd\u3068\u3044\u3046\u610f\u5473\u304b\u3089\u3001\u300c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3042\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    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\/>\n\u4ee5\u4e0b\u306b\u305d\u306e\u4f7f\u7528\u4f8b\u3092\u6319\u3052\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":[1725],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 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