{"id":33949,"date":"2013-12-26T10:19:40","date_gmt":"2013-12-26T01:19:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=33949"},"modified":"2014-02-06T19:58:15","modified_gmt":"2014-02-06T10:58:15","slug":"tax-article-67","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-67\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c12\u56de\u3011\u300c\u5185\u7e01\u306e\u59bb\u306f\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\uff1f\uff08\u305d\u306e\uff13\uff09\u300d\uff5e\u4e00\u592b\u591a\u59bb\u5236\u306b\u304a\u3051\u308b\u591a\u6570\u914d\u5076\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\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: 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0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p>\u304a\u3088\u305d\u308f\u304c\u6cd5\u4f53\u7cfb\u4e0a\u3001\u3042\u308b\u6cd5\u5f8b\u5206\u91ce\u306b\u304a\u3051\u308b\u6cd5\u5f8b\u7528\u8a9e\u306f\u4ed6\u306e\u5206\u91ce\u306b\u304a\u3044\u3066\u3082\u540c\u4e00\u610f\u5473\u3092\u6709\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3042\u308b\u304b\u3089\u3001\u3042\u308b\u6cd5\u5f8b\u3067\u5358\u306b\u300c\u914d\u5076\u8005\u300d\u53ca\u3073\u300c\u89aa\u65cf\u300d\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u6c11\u6cd5\u4e0a\u306e\u914d\u5076\u8005\uff08\u3059\u306a\u308f\u3061\u5a5a\u59fb\u5c4a\u3092\u3057\u305f\u914d\u5076\u8005\uff09\u53ca\u3073\u89aa\u65cf\u3092\u6307\u79f0\u3059\u308b\u3082\u306e\u3068\u89e3\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u5224\u6c7a\u306f\u3001\u3053\u306e\u3088\u3046\u306b\u539f\u5247\u8ad6\u3092\u8ad6\u3058\u305f\u4e0a\u3067\u3001\u6b21\u306e\u3088\u3046\u306b\u3001\u300c\u914d\u5076\u8005\uff08\u5c4a\u51fa\u3092\u3057\u306a\u3044\u304c\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u8005\u3092\u542b\u3080\uff09\u300d\u3068\u898f\u5b9a\u3059\u308b\u6761\u6587\u3068\u3001\u88f8\u3067\u300c\u914d\u5076\u8005\u300d\u3068\u898f\u5b9a\u3059\u308b\u6761\u6587\u304c\u3042\u308b\u3053\u3068\u3092\u8ad6\u3058\u308b\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:#696969;\">\n\t\t<p>\u6c11\u6cd5\u4ee5\u5916\u306e\u6cd5\u5f8b\u5206\u91ce\u306b\u304a\u3044\u3066\u3001\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u306e\u307f\u306a\u3089\u305a\u3001\u3044\u308f\u3086\u308b\u5185\u7e01\u306e\u914d\u5076\u8005\u3092\u3082\u554f\u984c\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u914d\u5076\u8005\uff08\u5c4a\u51fa\u3092\u3057\u306a\u3044\u304c\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u8005\u3092\u542b\u3080\uff09<\/span>\u7b49\u306e\u8868\u73fe\u306b\u3088\u308a\u3001\u305d\u306e\u65e8\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u306e\u304c\u901a\u5e38\u3067\u3042\u308b\uff08\u305f\u3068\u3048\u3070\u3001\u5065\u5eb7\u4fdd\u967a\u6cd5\u7b2c\uff11\u6761\u7b2c\uff12\u9805\u3001\u65e5\u96c7\u52b4\u50cd\u8005\u5065\u5eb7\u4fdd\u967a\u6cd5\u7b2c\uff13\u6761\u7b2c\uff12\u9805\u3001\u56fd\u6c11\u5e74\u91d1\u6cd5\u7b2c\uff15\u6761\u7b2c\uff13\u9805\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6cd5\u7b2c\uff13\u6761\u7b2c\uff12\u9805\u3001\u56fd\u5bb6\u516c\u52d9\u54e1\u707d\u5bb3\u88dc\u511f\u6cd5\u7b2c16\u6761\u7b2c\uff11\u9805\u3001\u4e00\u822c\u8077\u306e\u8077\u54e1\u306e\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c11\u6761\u7b2c\uff12\u9805\u7b2c\uff11\u53f7\u3001\u56fd\u5bb6\u516c\u52d9\u54e1\u5171\u6e08\u7d44\u5408\u6cd5\u7b2c\uff12\u6761\u7b2c\uff11\u9805\u3001\u5e02\u753a\u6751\u8077\u54e1\u5171\u6e08\u7d44\u5408\u6cd5\u7b2c16\u6761\u3001\u512a\u751f\u4fdd\u8b77\u6cd5\u7b2c\uff13\u6761\u7b2c\uff11\u9805\u3001\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u7b2c75\u6761\u7b2c\uff11\u9805\u7b49\uff09\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u898f\u5b9a\u304c\u300c\u914d\u5076\u8005\uff08\u5c4a\u51fa\u3092\u3057\u306a\u3044\u304c\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u8005\u3092\u542b\u3080\uff09\u300d\u3068\u305b\u305a\u3001\u5358\u306b\u300c\u914d\u5076\u8005\u300d\u3068\u306e\u307f\u898f\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u4ed6\u306e\u793e\u4f1a\u6cd5\u3068\u540c\u69d8\u306b\u914d\u5076\u8005\u306e\u4e2d\u306b\u3001\u5185\u7e01\u306e\u59bb\u3092\u8aad\u307f\u8fbc\u3080\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u8ad6\u3058\u308b\u306e\u3067\u3042\u308b\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:#696969;\">\n\t\t<p>\u3057\u3066\u307f\u308c\u3070\u3001<span style=\"text-decoration: underline;\">\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff18\u6761\u7b2c\uff11\u9805\u3067\u306f\u5358\u306b\u300c\u914d\u5076\u8005\u300d\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u306b\u904e\u304e\u306a\u304f\u3001\u5185\u7e01\u306e\u914d\u5076\u8005\u3092\u542b\u307e\u3057\u3081\u308b\u3053\u3068\u304c\u3046\u304b\u304c\u3048\u308b\u3088\u3046\u306a\u7279\u5225\u306e\u8868\u73fe\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u306a\u3044\u304b\u3089\u3001\u540c\u6cd5\u3067\u306f\u5185\u7e01\u306e\u914d\u5076\u8005\u3092\u6276\u990a\u89aa\u65cf\u306b\u542b\u3081\u3057\u3081\u3066\u3044\u306a\u3044\u3068\u89e3\u305b\u3056\u308b\u3092\u3048\u306a\u3044\u3002<\/span><br \/>\n\u4ee5\u4e0a\u8981\u3059\u308b\u306b\u5f53\u88c1\u5224\u6240\u306e\u5224\u65ad\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u6276\u990a\u63a7\u9664\u306e\u5236\u5ea6\u306e\u8da3\u65e8\u304b\u3089\u3059\u308c\u3070\u3001\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3068\u5185\u7e01\u306e\u305d\u308c\u3068\u3092\u533a\u5225\u3059\u3079\u304d\u3044\u308f\u308c\u306f\u306a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u73fe\u884c\u6240\u5f97\u7a0e\u6cd5\u306e\u89e3\u91c8\u4e0a\u3067\u306f\u5185\u7e01\u306e\u914d\u5076\u8005\u3092\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\u5f93\u3063\u3066\u3001\u672c\u4ef6\u6240\u5f97\u7a0e\u984d\u306e\u6c7a\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u8a34\u5916N\u306e\u5185\u7e01\u306e\u59bb\u3092\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff18\u6761\u306b\u3044\u3046\u914d\u5076\u8005\u3068\u3057\u3066\u6276\u990a\u63a7\u9664\u3092\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/fukayomi12-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-34453 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/fukayomi12-1.png\" alt=\"\" width=\"600\" height=\"206\" \/><\/a><\/p>\n<p>\u3044\u304b\u306b\u8aac\u5f97\u7684\u306b\u914d\u5076\u8005\u306b\u5185\u7e01\u306e\u59bb\u304c\u542b\u307e\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3068\u8ff0\u3079\u3066\u3082\u3001\u7d50\u5c40\u306f\u3001\u6587\u7406\u3092\u4e57\u308a\u8d8a\u3048\u3089\u308c\u306a\u3044\u9650\u308a\u3001\u914d\u5076\u8005\u306b\u5185\u7e01\u306e\u59bb\u3092\u542b\u3081\u3066\u89e3\u91c8\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u306e\u3067\u3042\u308b\u3002\u305d\u3057\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u8003\u3048\u65b9\u306f\u3001\u6700\u9ad8\u88c1\u5e73\u6210\uff19\u5e74\uff19\u6708\uff19\u65e5\u7b2c\u4e09\u5c0f\u6cd5\u5ef7\u5224\u6c7a\uff08\u8a1f\u670844\u5dfb\uff16\u53f71009\u9801\uff09\u306b\u304a\u3044\u3066\u3082\u8ad6\u3058\u3089\u308c\u3001\u73fe\u5728\u306e\u5224\u4f8b\u3068\u3057\u3066\u5b9a\u7740\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u3082\u305d\u306e\u3053\u3068\u3092\u6b21\u306e\u3088\u3046\u306b\u660e\u793a\u3057\u3066\u3044\u308b\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:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-05\" target=\"_blank\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u90542-46<\/a>\u300a\u914d\u5076\u8005\u300b<\/strong><\/p>\n<p style=\"margin-bottom: 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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:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-05\" target=\"_blank\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u90542-46<\/a>\u300a\u914d\u5076\u8005\u300b<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u4e2d\u7565\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u5916\u56fd\u4eba\u3067\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308c\u306a\u3044\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u901a\u5247\u6cd5\uff08\u5e73\u621018\u5e74\u6cd5\u5f8b\u7b2c78\u53f7\uff09\u306e\u898f\u5b9a\u306b\u3088\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u3053\u3067\u306f\u3001\u6cd5\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u901a\u5247\u6cd5\u306b\u5f93\u3046\u3053\u3068\u3092\u8ff0\u3079\u3066\u3044\u308b\u304c\u3001\u540c\u6cd5\u306b\u3088\u308c\u3070\u3001\u5f53\u8a72\u5916\u56fd\u306b\u9069\u6cd5\u306b\u6210\u7acb\u3057\u305f\u5a5a\u59fb\u95a2\u4fc2\u306b\u5f93\u3046\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u304b\u3089\uff08\u540c\u6cd524\uff09\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u3082\uff14\u4eba\u307e\u3067\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u4eee\u306b\u914d\u5076\u8005\u304c\uff14\u4eba\u307e\u3067\u8a8d\u3081\u3089\u308c\u308b\u3068\u3057\u3066\u3082\u3001\u6240\u5f97\u7a0e\u6cd576\u6761\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3068\u3057\u3066\u300c\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3092\u6709\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u30fb\u30fb\u30fb38\u4e07\u5186\u3092\u63a7\u9664\u3059\u308b\u3002\u300d\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u6240\u5f97\u7a0e\u6cd5\u306f\u3001\u300c\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3092\u6709\u3057\u3066\u3044\u308b\u300d\u304b\u5426\u304b\u306e\u307f\u3092\u554f\u984c\u3068\u3057\u3066\u304a\u308a\u3001\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u63a7\u9664\u984d\u306f38\u4e07\u5186\u3068\u56fa\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308b\uff08\u3053\u306e\u70b9\u306f\u6276\u990a\u63a7\u9664\u304c\u3001\u300c\uff11\u4eba\u306b\u3064\u304d38\u4e07\u5186\u300d\u3092\u63a7\u9664\u3059\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u306e\u3068\u306f\u7570\u306a\u308b\uff09\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6240\u5f97\u7a0e\u6cd5\u306e\u898f\u5b9a\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u6709\u7121\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u3001\u63a7\u9664\u984d\u309238\u4e07\u5186\u306b\u56fa\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001\u305f\u3068\u3048\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u4f55\u4eba\u3044\u3066\u3082\u3001\u305d\u306e\u984d\u306f38\u4e07\u5186\u306e\u63a7\u9664\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3082\u3001\u3084\u306f\u308a\u6587\u7406\u89e3\u91c8\u304c\u652f\u914d\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308d\u3046\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\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\u6765\u5e74\u3088\u308a\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\uff08\uff11\u6708\u306f1\/16\u63b2\u8f09\uff09\u3002<\/p>\n<\/div>\n<\/p><\/p><\/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 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>\u3053\u308c\u307e\u3067\u691c\u8a0e\u3057\u305f\u3068\u304a\u308a\u3001\u79df\u7a0e\u884c\u653f\u4e0a\u306e\u7279\u6bb5\u306e\u554f\u984c\u306f\u306a\u304f\u3001\u5b9f\u8cea\u304c\u5f62\u5f0f\u3092\u51cc\u99d5\u3059\u308b\u3068\u3044\u3046\u70b9\u304b\u3089\u3082\u3001\u79df\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3001\u5185\u7e01\u306e\u59bb\u3092\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u3066\u3082\u3088\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u304c\u3001\u6700\u7d42\u7684\u306b\u5927\u962a\u5730\u88c1\u662d\u548c36\u5e74\uff19\u670819\u65e5\u5224\u6c7a\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8ad6\u3058\u3066\u3001\u6587\u7406\u89e3\u91c8\u306e\u898b\u5730\u304b\u3089\u5185\u7e01\u306e\u59bb\u306b\u4fc2\u308b\u5f53\u6642\u306e\u6276\u990a\u63a7\u9664\u306e\u9069\u7528\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u914d\u5076\u8005\u8a72\u5f53\u6027\u3092\u5426\u5b9a\u3057\u3066\u3044\u308b\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":[190,177,167,181,290],"tags":[163,349,569],"backnumber":[1726],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 21:11:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/33949"}],"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=33949"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/33949\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=33949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=33949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=33949"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=33949"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=33949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}