{"id":35029,"date":"2014-01-09T10:14:51","date_gmt":"2014-01-09T01:14:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=35029"},"modified":"2014-02-07T18:30:19","modified_gmt":"2014-02-07T09:30:19","slug":"tax-article-69","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-69\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301026\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e12\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\u301026\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\u306e12\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff19\u3000\u91cf\u3084\u91d1\u984d\u3092\u793a\u3059\u8868\u73fe<\/strong><\/h4>\n<h4>\u2460\u3000\u300c\u4ee5\u4e0a\u300d\u3068\u300c\u8d85\u300d\u53ca\u3073\u300c\u4ee5\u4e0b\u300d\u3068\u300c\u672a\u6e80\u300d<\/h4>\n<p>\u7269\u306e\u91cf\u3084\u91d1\u984d\u306e\u7bc4\u56f2\u3092\u793a\u3059\u8868\u73fe\u306b\u304a\u3044\u3066\u3001\u300c\u4ee5\u4e0a\u300d\u3068\u300c\u8d85\u300d\u3001\u305d\u3057\u3066\u300c\u4ee5\u4e0b\u300d\u3068\u300c\u672a\u6e80\u300d\u304c\u4f7f\u308f\u308c\u308b\u304c\u3001\u3053\u306e\u300c\u4ee5\u4e0a\u300d\u3068\u300c\u8d85\u300d\u3001\u305d\u3057\u3066\u300c\u4ee5\u4e0b\u300d\u3068\u300c\u672a\u6e80\u300d\u306f\u660e\u78ba\u306b\u4f7f\u3044\u5206\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6cd5\u4ee4\u4e0a\u3001\u57fa\u6e96\u3068\u306a\u308b\u6570\u5024\u3092\u542b\u3080\u5834\u5408\u306b\u306f\uff62\u4ee5\uff63\u306e\u5b57\u3092\u542b\u3093\u3060\u300c\u4ee5\u4e0a\u300d\u3068\u304b\u300c\u4ee5\u4e0b\u300d\u3068\u3044\u3046\u8868\u73fe\u3092\u7528\u3044\u3001\u57fa\u6e96\u3068\u306a\u308b\u6570\u5024\u3092\u542b\u307e\u306a\u3044\u5834\u5408\u306b\u306f\u300c\u8d85\u3048\u308b\u300d\u3068\u304b\u300c\u672a\u6e80\u300d\u3068\u3044\u3046\u8868\u73fe\u304c\u7528\u3044\u3089\u308c\u308b\u3002<!--more--><\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c89\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;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c89\u6761\u3000\u5c45\u4f4f\u8005\u306b\u5bfe\u3057\u3066\u8ab2\u3059\u308b\u6240\u5f97\u7a0e\u306e\u984d\u306f\u3001\u305d\u306e\u5e74\u5206\u306e\u8ab2\u7a0e\u7dcf\u6240\u5f97\u91d1\u984d\u53c8\u306f\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u3092\u305d\u308c\u305e\u308c\u6b21\u306e\u8868\u306e\u4e0a\u6b04\uff08\u6cd5\u4ee4\u306e\u539f\u672c\u306f\u7e26\u66f8\u304d\u3067\u3042\u308b\u305f\u3081\u3001\u4e0b\u8a18\u306e\u8868\u306f\u672c\u6765\u4e0a\u6bb5\u306b\u3042\u308b\u3082\u306e\u3092\u5de6\u5074\u3001\u4e0b\u6bb5\u306b\u3042\u308b\u3082\u306e\u3092\u53f3\u5074\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002\u7b46\u8005\u6ce8\uff09\u306b\u63b2\u3052\u308b\u91d1\u984d\u306b\u533a\u5206\u3057\u3066\u305d\u308c\u305e\u308c\u306e\u91d1\u984d\u306b\u540c\u8868\u306e\u4e0b\u6b04\u306b\u63b2\u3052\u308b\u7a0e\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3068\u3001\u305d\u306e\u5e74\u5206\u306e\u8ab2\u7a0e\u5c71\u6797\u6240\u5f97\u91d1\u984d\u306e\uff15\u5206\u306e\uff11\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u540c\u8868\u306e\u4e0a\u6b04\u306b\u63b2\u3052\u308b\u91d1\u984d\u306b\u533a\u5206\u3057\u3066\u305d\u308c\u305e\u308c\u306e\u91d1\u984d\u306b\u540c\u8868\u306e\u4e0b\u6b04\u306b\u63b2\u3052\u308b\u7a0e\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u306b\uff15\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u306e\u5408\u8a08\u984d\u3068\u3059\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-35031\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/zeihou26-1.png\" alt=\"\" width=\"350\" height=\"127\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/zeihou26-1.png 544w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/zeihou26-1-300x109.png 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/p>\n<\/div>\n<p>\u4f8b\u3048\u3070195\u4e07\u5186\u3061\u3087\u3046\u3069\u306e\u5834\u5408\u306b\u306f\u3001\u7a0e\u7387\u306f100\u5206\u306e\uff15\u3067\u3042\u308b\u3002\u305d\u3057\u3066100\u5206\u306e10\u306e\u7a0e\u7387\u3092\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u30011,950,001\u5186\u304b\u3089\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4>\u2461\u3000\u300c\u9054\u3059\u308b\u307e\u3067\u300d<\/h4>\n<p>\u306a\u304a\u300c\u672a\u6e80\u300d\u3068\u3044\u3046\u8868\u73fe\u3067\u306f\u306a\u304f\u3001\u300c\u6e80\u305f\u306a\u3044\u300d\u3068\u66f8\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308b\u304c\u3001\u610f\u5473\u306f\u300c\u672a\u6e80\u300d\u306e\u5834\u5408\u3068\u540c\u3058\u3067\u3042\u308b\u3002<\/p>\n<p>\u6cd5\u4ee4\u7528\u8a9e\u306e\u610f\u5473\u3068\u3057\u3066\u3001\u300c\u6e80\u305f\u306a\u3044\u300d\u3068\u540c\u69d8\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u300c\u9054\u3059\u308b\u307e\u3067\u300d\u304c\u3042\u308b\u3002<\/p>\n<p>\u901a\u5e38\u3001\u6cd5\u4ee4\u7528\u8a9e\u3068\u3057\u3066\u300c\u9054\u3059\u308b\u307e\u3067\u300d\u306f\u3001\u300c\u672a\u6e80\u300d\u3068\u540c\u69d8\u3001\u57fa\u6e96\u3068\u306a\u308b\u6570\u5024\u3092\u542b\u307e\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u7a0e\u6cd5\u306e\u6761\u6587\u306b\u304a\u3044\u3066\u306f\u3001\u57fa\u6e96\u3068\u306a\u308b\u6570\u5024\u3092\u542b\u3093\u3067\u3044\u308b\u3082\u306e\u3068\u89e3\u91c8\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u3082\u306e\u304c\u3042\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u300c\u9054\u3059\u308b\u307e\u3067\u300d\u306e\u4f7f\u7528\u4f8b\u3092\u898b\u3066\u307f\u308b\u3002<br \/>\n\u307e\u305a\u3001\u7a0e\u6cd5\u3067\u306f\u306a\u3044\u304c\u3001\u5150\u7ae5\u798f\u7949\u6cd5\u3067\u300c\u672a\u6e80\u300d\u306e\u610f\u5473\u306e\u4f7f\u7528\u4f8b\u3092\u898b\u3066\u307f\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff14\u6761\u3000\u3053\u306e\u6cd5\u5f8b\u3067\u3001\u5150\u7ae5\u3068\u306f\u3001\u6e8018\u6b73\u306b\u6e80\u305f\u306a\u3044\u8005\u3092\u3044\u3044\u3001\u5150\u7ae5\u3092\u5de6\u306e\u3088\u3046\u306b\u5206\u3051\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460 \u3000\u4e73\u5150\u3000\u3000\u6e80\uff11\u6b73\u306b\u6e80\u305f\u306a\u3044\u8005<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461 \u3000\u5e7c\u5150\u3000\u3000\u6e80\uff11\u6b73\u304b\u3089\u3001\u5c0f\u5b66\u6821\u5c31\u5b66\u306e\u59cb\u671f\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u8005<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462 \u3000\u5c11\u5e74\u3000\u3000\u5c0f\u5b66\u6821\u5c31\u5b66\u306e\u59cb\u671f\u304b\u3089\u3001\u6e8018\u6b73\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u8005<\/p>\n<\/div>\n<p>\u3053\u306e\u6761\u6587\u3067\u306f\u300118\u6b73\u672a\u6e80\u306e\u4e2d\u3067\u306e\u533a\u5206\u3067\u3042\u308b\u304b\u3089\u3001\u7b2c\uff13\u53f7\u306b\u3042\u308b\u300c18\u6b73\u306b\u9054\u3059\u308b\u307e\u3067\u300d\u306f\u5f53\u713618\u6b73\u306f\u542b\u3093\u3067\u3044\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3067\u306f\u6b21\u306b\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c31\u6761\u7b2c\uff11\u9805\u3092\u898b\u3066\u307f\u3088\u3046\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c31\u6761\u3000\u5185\u56fd\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u6642\u306b\u304a\u3044\u3066\u6709\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u304d\u305d\u306e\u511f\u5374\u8cbb\u3068\u3057\u3066\u7b2c22\u6761\u7b2c\uff13\u9805\uff08\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u91d1\u984d\uff09\u306e\u898f\u5b9a\u306b\u3088\u308a\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u91d1\u984d\u306f\u3001\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u304c\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u305d\u306e\u511f\u5374\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u91d1\u984d\uff08\u7565\uff09\u306e\u3046\u3061\u3001\u305d\u306e\u53d6\u5f97\u3092\u3057\u305f\u65e5\u53ca\u3073\u305d\u306e\u7a2e\u985e\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u511f\u5374\u8cbb\u304c\u6bce\u5e74\u540c\u4e00\u3068\u306a\u308b\u511f\u5374\u306e\u65b9\u6cd5\u3001\u511f\u5374\u8cbb\u304c\u6bce\u5e74\u4e00\u5b9a\u306e\u5272\u5408\u3067\u9013\u6e1b\u3059\u308b\u511f\u5374\u306e\u65b9\u6cd5\u305d\u306e\u4ed6\u306e\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u511f\u5374\u306e\u65b9\u6cd5\u306e\u4e2d\u304b\u3089\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u304c\u5f53\u8a72\u8cc7\u7523\u306b\u3064\u3044\u3066\u9078\u5b9a\u3057\u305f\u511f\u5374\u306e\u65b9\u6cd5\uff08\u7565\uff09\u306b\u57fa\u3065\u304d\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff08\u7565\uff09\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u91d1\u984d\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u6761\u6587\u306b\u3042\u308b\u901a\u308a\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306f\u3000\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c48\u6761\u4ee5\u4e0b\u3067\u898f\u5b9a\u3055\u308c\u305f\u65b9\u6cd5\u306b\u3088\u308a\u3001\u305d\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u306e\u5225\u8868\u306b\u57fa\u3065\u3044\u3066\u3001\u305d\u306e\u8868\u4e2d\u306e\u511f\u5374\u7387\u7b49\u3092\u7528\u3044\u3066\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u3053\u306e\u8a08\u7b97\u306e\u7d50\u679c\u7b97\u5b9a\u3055\u308c\u305f\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u3092\u4e0a\u9650\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u305d\u306e\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c31\u6761\u306b\u300c\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u9054\u3059\u308b\u307e\u3067\u300d\u3068\u3042\u308a\u306a\u304c\u3089\u3001\u305d\u306e\u8a08\u7b97\u3055\u308c\u305f\u7b97\u5165\u9650\u5ea6\u984d\u3092\u542b\u3093\u3067\u3044\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u3053\u306e\u5834\u5408\u306e\u300c\u9054\u3059\u308b\u307e\u3067\u300d\u306f\u3001\u57fa\u6e96\u3068\u306a\u308b\u6570\u5024\u3092\u542b\u3093\u3067\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u3082\u3057\u300c\u672a\u6e80\u300d\u306e\u610f\u5473\u3067\u3042\u308b\u3068\u3059\u308c\u3070\u3001\uff11\u5186\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3002<\/p>\n<p>\u3082\u3046\uff11\u3064\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u4f8b\u3092\u898b\u3066\u307f\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c58\u6761 \u3000\u56fd\u7a0e\u5c40\u9577\u3001\u7a0e\u52d9\u7f72\u9577\u53c8\u306f\u7a0e\u95a2\u9577\u306f\u3001\u9084\u4ed8\u91d1\u7b49\u3092\u9084\u4ed8\u3057\u3001\u53c8\u306f\u5145\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\u5404\u53f7\u306b\u63b2\u3052\u308b\u9084\u4ed8\u91d1\u7b49\u306e\u533a\u5206\u306b\u5f93\u3044\u5f53\u8a72\u5404\u53f7\u306b\u5b9a\u3081\u308b\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u305d\u306e\u9084\u4ed8\u306e\u305f\u3081\u306e\u652f\u6255\u6c7a\u5b9a\u306e\u65e5\u53c8\u306f\u305d\u306e\u5145\u5f53\u306e\u65e5\uff08\u540c\u65e5\u524d\u306b\u5145\u5f53\u3092\u3059\u308b\u306e\u306b\u9069\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u9069\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\uff09\u307e\u3067\u306e\u671f\u9593\uff08\u4ed6\u306e\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5b9a\u3081\u308b\u671f\u9593\uff09\u306e\u65e5\u6570\u306b\u5fdc\u3058\u3001\u305d\u306e\u91d1\u984d\u306b\u5e747.3\u30d1\u30fc\u30bb\u30f3\u30c8\u306e\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff08\u7565\uff09\u3092\u305d\u306e\u9084\u4ed8\u3057\u3001\u53c8\u306f\u5145\u5f53\u3059\u3079\u304d\u91d1\u984d\u306b\u52a0\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u5404\u53f7\u53ca\u3073\u7b2c\uff12\u9805\u306f\u7565\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\uff12\u56de\u4ee5\u4e0a\u306e\u5206\u5272\u7d0d\u4ed8\u306b\u4fc2\u308b\u56fd\u7a0e\u306b\u3064\u304d\u904e\u8aa4\u7d0d\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u904e\u8aa4\u7d0d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u904e\u8aa4\u7d0d\u306e\u91d1\u984d\u306b\u9054\u3059\u308b\u307e\u3067\u3001\u7d0d\u4ed8\u306e\u65e5\u306e\u9806\u5e8f\u306b\u5f93\u3044\u6700\u5f8c\u306b\u7d0d\u4ed8\u3055\u308c\u305f\u91d1\u984d\u304b\u3089\u9806\u6b21\u9061\u3063\u3066\u6c42\u3081\u305f\u91d1\u984d\u306e\u904e\u8aa4\u7d0d\u304b\u3089\u306a\u308b\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u7b2c\uff11\u9805\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u904e\u8aa4\u7d0d\u91d1\u3068\u3057\u3066\u7d0d\u4ed8\u3057\u305f\u91d1\u984d\u306e\u9084\u4ed8\u306b\u4fc2\u308b\u52a0\u7b97\u91d1\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u308b\u6761\u6587\u3067\u3042\u308b\u304b\u3089\u3001\u904e\u8aa4\u7d0d\u91d1\u5168\u984d\u3092\u5bfe\u8c61\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u6761\u6587\u306b\u306f\u300c\u305d\u306e\u904e\u8aa4\u7d0d\u306e\u91d1\u984d\u306b\u9054\u3059\u308b\u307e\u3067\u300d\u3068\u3042\u308b\u304c\u300c\u305d\u306e\u904e\u8aa4\u7d0d\u306e\u91d1\u984d\u300d\u305d\u306e\u3082\u306e\u3092\u542b\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7a0e\u6cd5\u306e\u6761\u6587\u3067\u306f\u3001\u300c\u9054\u3059\u308b\u307e\u3067\u300d\u3068\u3042\u308a\u306a\u304c\u3089\u57fa\u6e96\u306e\u6570\u5024\u3092\u542b\u3093\u3067\u3044\u308b\u4f8b\u304c\u591a\u304f\u3042\u308b\u304c\u3001\u4ee5\u4e0b\u306e\u76f8\u7d9a\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u4f7f\u7528\u4f8b\u306f\u3001\u300c\u672a\u6e80\u300d\u306e\u610f\u5473\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c19\u6761\u306e\uff13\u3000\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\uff08\u7565\uff09\u304c\u5f53\u8a72\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u6c11\u6cd5\u7b2c\uff15\u7de8\u7b2c\uff12\u7ae0 \uff08\u76f8\u7d9a\u4eba\uff09\u306e\u898f\u5b9a\u306b\u3088\u308b\u76f8\u7d9a\u4eba\uff08\u7565\uff09\u306b\u8a72\u5f53\u3057\u3001\u304b\u3064\u300120\u6b73\u672a\u6e80\u306e\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u7b2c15\u6761\u304b\u3089\u524d\u6761\u307e\u3067\u306e\u898f\u5b9a\u306b\u3088\u308a\u7b97\u51fa\u3057\u305f\u91d1\u984d\u304b\u3089\uff16\u4e07\u5186\u306b\u305d\u306e\u8005\u304c20\u6b73\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u5e74\u6570\uff08\u7565\uff09\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3082\u3063\u3066\u3001\u305d\u306e\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u984d\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u6761\u6587\u3067\u306f\u524d\u6bb5\u306b\u300c20\u6b73\u672a\u6e80\u306e\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u300d\u3068\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u300c20\u6b73\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u5e74\u6570\u300d\u306b\u306f\u5f53\u713620\u6b73\u306f\u542b\u307e\u308c\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u300c\u9054\u3059\u308b\u307e\u3067\u300d\u3068\u3044\u3046\u7528\u8a9e\u306f\u3001\u57fa\u6e96\u3068\u306a\u308b\u6570\u5024\u3092\u542b\u3080\u5834\u5408\u3068\u542b\u307e\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u3001\u3044\u305a\u308c\u306e\u610f\u5473\u3067\u7528\u3044\u3066\u3044\u308b\u304b\u306f\u3001\u5185\u5bb9\u304b\u3089\u5224\u65ad\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u70b9\u306f\u3001\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\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<\/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>\u7269\u306e\u91cf\u3084\u91d1\u984d\u306e\u7bc4\u56f2\u3092\u793a\u3059\u8868\u73fe\u306b\u304a\u3044\u3066\u3001\u300c\u4ee5\u4e0a\u300d\u3068\u300c\u8d85\u300d\u3001\u305d\u3057\u3066\u300c\u4ee5\u4e0b\u300d\u3068\u300c\u672a\u6e80\u300d\u304c\u4f7f\u308f\u308c\u308b\u304c\u3001\u3053\u306e\u300c\u4ee5\u4e0a\u300d\u3068\u300c\u8d85\u300d\u3001\u305d\u3057\u3066\u300c\u4ee5\u4e0b\u300d\u3068\u300c\u672a\u6e80\u300d\u306f\u660e\u78ba\u306b\u4f7f\u3044\u5206\u3051\u3089\u308c\u3066\u3044\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":[1727],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 16:37:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/35029"}],"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=35029"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/35029\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=35029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=35029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=35029"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=35029"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=35029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}