{"id":38709,"date":"2014-02-20T10:18:23","date_gmt":"2014-02-20T01:18:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=38709"},"modified":"2016-06-22T14:02:47","modified_gmt":"2016-06-22T05:02:47","slug":"corporation-article-148","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-148\/","title":{"rendered":"\u5e73\u621026\u5e74\uff13\u6708\u671f\u3000\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u30fb\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5e73\u621026\u5e74\uff13\u6708\u671f\u3000\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u30fb\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">OAG\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u4e2d\u5cf6\u3000\u52a0\u8a89\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u7b2c\uff13\u56de\u76ee\u3068\u306a\u308b\u4eca\u56de\u306f\u3001\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u53ca\u3073\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u3044\u305a\u308c\u3082\u96c7\u7528\u74b0\u5883\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u7a0e\u5236\u3067\u3042\u308b\u304c\u3001\u9078\u629e\u9069\u7528\u3068\u306a\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u306e\u62e1\u5145\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u96c7\u7528\u8005\u306e\u6570\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u5236\u5ea6\uff08\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\uff09\u306b\u3064\u3044\u3066\u3001\u63a7\u9664\u9650\u5ea6\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3002\u307e\u305f\u3001\u96c7\u7528\u8005\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3082\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u3067\u7559\u610f\u3057\u305f\u3044\u3002<!--more--><\/p>\n<h4><strong>\u3008\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u3009<\/strong><\/h4>\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:#CD5C5C;\">\n\t\t<p>\u9752\u8272\u7533\u544a\u6cd5\u4eba<\/p>\n<\/div>\n<h4><strong>\u3008\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u3009<\/strong><\/h4>\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:#CD5C5C;\">\n\t\t<p>\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u3002<span style=\"color: #ff0000;\">\u203b\uff11 \u8ad6\u672b\u306e\u8ffd\u8a18\u3092\u53c2\u7167<\/span><br 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\/>\n\u305f\u3060\u3057\u3001\u524d\u671f\u672b\u306e<span style=\"color: #b22222;\">\u96c7\u7528\u8005<span style=\"font-size: 12px;\">\uff08\u6ce8\uff11<\/span><span style=\"font-size: 12px;\">\uff09<\/span><\/span>\u306e\u6570\u304c\uff10\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"color: #006400;\">\u2462<\/span>\u306e\u8981\u4ef6\u306f\u4e0d\u8981\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u96c7\u7528\u8005\u3068\u306f\u3001\u6cd5\u4eba\u306e\u4f7f\u7528\u4eba\u306e\u3046\u3061\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306b\u8a72\u5f53\u3059\u308b\u8005\u3092\u3044\u3046\u3002\u305f\u3060\u3057\u4f7f\u7528\u4eba\u304b\u3089\u306f\u3001\u305d\u306e\u6cd5\u4eba\u306e<span style=\"color: #b22222;\">\u5f79\u54e1\u306e\u7279\u6b8a\u95a2\u4fc2\u8005<span style=\"font-size: 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;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2460<\/span><\/strong>\u3000\u524d\u671f\u53ca\u3073\u5f53\u671f\u306b\u304a\u3044\u3066\u4e8b\u696d\u4e3b\u90fd\u5408\u306b\u3088\u308b\u96e2\u8077\u3092\u3057\u305f\u96c7\u7528\u8005\u53ca\u3073<span style=\"color: #b22222;\">\u9ad8\u5e74\u9f62\u96c7\u7528\u8005<span style=\"font-size: 12px;\">\uff08\u6ce8\uff11\uff09<\/span><\/span>\u304c\u3044\u306a\u3044\u3053\u3068<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000<span style=\"color: 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u3001\u57fa\u6e96\u96c7\u7528\u8005\u6570\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u306e<span style=\"color: #b22222;\">\u524d\u671f\u672b\u306e\u96c7\u7528\u8005<\/span>\u306b\u3064\u3044\u3066\u3001\u5f53\u671f\u672b\u306b\u304a\u3044\u3066\u9ad8\u5e74\u9f62\u96c7\u7528\u8005\u306b\u8a72\u5f53\u3059\u308b\u8005\u304c\u9664\u5916\u3055\u308c\u305f\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color: #006400 ;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: 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20px;background-color:#FFFFFF;color:#000000;border-color: #006400 ;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2463<\/span><\/strong>\u3000<span style=\"color: #b22222;\">\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<span style=\"font-size: 12px;\">\uff08\u6ce8\uff11\uff09<\/span><\/span>\u304c<span style=\"color: #b22222;\">\u6bd4\u8f03\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<span style=\"font-size: 12px;\">\uff08\u6ce8\uff12\uff09<\/span><\/span>\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09\u3000\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span>\u3068\u306f\u3001\u5f53\u671f\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u7d66\u4e0e\u7b49\uff08\u96c7\u7528\u8005\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3059\u308b\u3082\u306e\u306b\u9650\u308a\u3001\u5f53\u671f\u672b\u306b\u9ad8\u5e74\u9f62\u96c7\u7528\u8005\u306b\u8a72\u5f53\u3059\u308b\u8005\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3059\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u306e\u652f\u7d66\u984d\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09\u3000\u6bd4\u8f03\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/span>\u3068\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u984d\u3092\u3044\u3046\u3002<\/p>\n<p style=\"padding-left: 20px; margin-bottom: 3px;\">\u524d\u671f\u306e\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff14\uff09<\/span>\uff0b\uff08\u524d\u671f\u306e\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u00d7\u57fa\u6e96\u96c7\u7528\u8005\u5272\u5408\u00d730\uff05\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span>\u3000\u524d\u671f\u672b\u306e\u96c7\u7528\u8005\u6570\u304c\uff10\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u984d\u304c\u6bd4\u8f03\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3068\u306a\u308b\u3002<\/p>\n<p style=\"padding-left: 20px; margin-bottom: 3px;\">\u524d\u671f\u306e\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\uff0b\uff08\u524d\u671f\u306e\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u00d730\uff05\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff14\uff09<\/span>\u3000\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u3001\u524d\u671f\u306e\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u306b\u306f\u3001\u5f53\u671f\u672b\u306b\u9ad8\u5e74\u9f62\u96c7\u7528\u8005\u306b\u8a72\u5f53\u3059\u308b\u8005\u306b\u5bfe\u3059\u308b\u652f\u7d66\u984d\u306f\u542b\u307e\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color: #006400 ;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2464<\/span><\/strong>\u3000\u96c7\u7528\u4fdd\u967a\u6cd5\u7b2c\uff15\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u9069\u7528\u4e8b\u696d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u98a8\u4fd7\u696d\u3092\u9664\u304f\u3002<\/p>\n<\/div>\n<h4><strong>\u3008\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u3009<\/strong><\/h4>\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:#CD5C5C;\">\n\t\t<p>\u57fa\u6e96\u96c7\u7528\u8005\u6570\u00d7<span style=\"text-decoration: underline;\">40\u4e07\u5186<\/span><br \/>\n\u305f\u3060\u3057\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u984d\u306e10\uff05\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306f20\uff05\uff09\u3092\u9650\u5ea6\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<h4><strong>\u3008\u6dfb\u4ed8\u66f8\u985e\u3009<\/strong><\/h4>\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:#CD5C5C;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u6b21\u306e\u66f8\u985e\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u3067\u4ea4\u4ed8\u3055\u308c\u308b\u96c7\u7528\u4fc3\u9032\u8a08\u753b\u306e\u9054\u6210\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u305f\u65e8\u306e\u66f8\u985e\u306e\u5199\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u63a7\u9664\u3092\u53d7\u3051\u308b\u91d1\u984d\u53ca\u3073\u305d\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2013\/pdf\/06_17.pdf\" target=\"_blank\">\u5225\u8868\uff16\uff0817\uff09<\/a>\uff09<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<strong>\u3010\u53c2\u8003\u3011<\/strong><br \/>\n<strong> \u3008\u5225\u8868\uff16\uff0817\uff09\u3000\u96c7\u7528\u8005\u306e\u6570\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3009<\/strong><br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2013\/pdf\/06_17.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-38711\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/H26-shinkoku3-2.png\" alt=\"\" width=\"486\" height=\"650\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/H26-shinkoku3-2.png 645w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/H26-shinkoku3-2-224x300.png 224w\" sizes=\"(max-width: 486px) 100vw, 486px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<h4><strong>\u3008\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3068\u306e\u95a2\u4fc2\u3009<\/strong><\/h4>\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:#CD5C5C;\">\n\t\t<p>\u5f8c\u8ff0\u306e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3068\u306f\u9078\u629e\u9069\u7528\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u53c2\u8003\u56f3\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-37640\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/H26-shinkoku3-3.png\" alt=\"\" width=\"650\" height=\"186\" \/><\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 12px;\">\uff08\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei13\/03.htm#05\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a>\u300d\u3088\u308a\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color: #4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color: #4682B4;\"><\/div>\n\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u7d66\u4e0e\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306b\u3001\u5897\u52a0\u984d\u306e10\uff05\u304c\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<h4><strong>\u3008\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u3009<\/strong><\/h4>\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:#4682B4;\">\n\t\t<p>\u9752\u8272\u7533\u544a\u6cd5\u4eba<\/p>\n<\/div>\n<h4><strong>\u3008\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u3009<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p>\u5e73\u621025\u5e744\u67081\u65e5\u304b\u3089\u5e73\u621028\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u3002<br \/>\n\u305f\u3060\u3057\u3001\u89e3\u6563\uff08\u5408\u4f75\u306b\u3088\u308b\u89e3\u6563\u3092\u9664\u304f\uff09\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u6e05\u7b97\u4e2d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u3092\u9664\u304f\u3002<br \/>\n\u672c\u5236\u5ea6\u306e\u5bfe\u8c61\u671f\u9593\u5185\u306b\u65b0\u305f\u306b\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<h4><strong>\u3008\u9069\u7528\u8981\u4ef6\u3009<\/strong><\/h4>\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:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u6b21\u306e<span style=\"color: #4682b4;\">\u2460<\/span>\u304b\u3089<span style=\"color: #4682b4;\">\u2462<\/span>\u307e\u3067\u306e\u3059\u3079\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9650\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d<span style=\"color: #556b2f;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff11\uff09\u00a0<\/span><\/span>\u2267 \u57fa\u6e96\u5e74\u5ea6\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<span style=\"font-size: 12px; color: #800000;\">\uff08\u6ce8\uff12\uff09<\/span>\u00d7\uff15\uff05 <span style=\"color: #ff0000;\">\u203b\uff12 \u8ad6\u672b\u306e\u8ffd\u8a18\u3092\u53c2\u7167<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<span style=\"font-size: 12px; color: #333399;\">\uff08\u6ce8\uff13\uff09\u00a0<\/span>\u2267 \u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<span style=\"font-size: 12px; color: #d2691e;\">\uff08\u6ce8\uff14\uff09\u00a0<\/span>\u2267 \u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<span style=\"font-size: 12px; color: #800080;\">\uff08\u6ce8\uff15\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #556b2f;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d \uff1d \u7d66\u4e0e\u7b49\u652f\u7d66\u984d \uff0d \u57fa\u6e96\u5e74\u5ea6\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800000;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u57fa\u6e96\u5e74\u5ea6\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3068\u306f\u3001\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\uff08\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u3046\u3061\u6700\u3082\u53e4\u3044\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306e\u524d\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\uff09\u306e\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\uff08\u6ce8\uff13\uff09<\/span>\u3000\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3068\u306f\u3001\u9069\u7528\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3092\u3044\u3046\u3002\u305f\u3060\u3057\u3001\u6b21\u306e\u3088\u3046\u306b\u305d\u306e\u7d66\u4e0e\u7b49\u306b\u5145\u3066\u308b\u305f\u3081\u4ed6\u306e\u8005\u304b\u3089\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3002<\/p>\n<p style=\"padding-left: 20px; margin-bottom: 3px;\">\u3014\u4f8b\u3015<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25cf\u96c7\u5165\u308c\u4eba\u6570\u306b\u5fdc\u3058\u3066\u53d7\u3051\u308b\u56fd\u7b49\u304b\u3089\u306e\u52a9\u6210\u91d1<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25cf\u4ed6\u306e\u6cd5\u4eba\u3078\u51fa\u5411\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u51fa\u5411\u8005\u306e\u7d66\u4e0e\u3092\u51fa\u5411\u5143\u304c\u652f\u7d66\u3057\u3066\u3044\u308b\u3068\u304d\u306b\u3001\u51fa\u5411\u5148\u6cd5\u4eba\u304b\u3089\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u7d66\u4e0e\u8ca0\u62c5\u91d1<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #d2691e;\">\uff08\u6ce8\uff14\uff09<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-38713\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/H26-shinkoku3-4.png\" alt=\"\" width=\"485\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/H26-shinkoku3-4.png 808w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/H26-shinkoku3-4-300x29.png 300w\" sizes=\"(max-width: 485px) 100vw, 485px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u9069\u7528\u5e74\u5ea6\u306b\u542b\u307e\u308c\u308b\u5404\u6708\u3054\u3068\u306e\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u306e\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u5185\u96c7\u7528\u8005\uff08\u9069\u7528\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u306b\u4fc2\u308b\u3082\u306e\u306b\u9650\u308a\u3001\u65e5\u96c7\u52b4\u50cd\u8005\u3092\u9664\u304f\uff09<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\u6ce8\uff15\uff09<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-38714\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/H26-shinkoku3-5.png\" alt=\"\" width=\"525\" height=\"93\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/H26-shinkoku3-5.png 1050w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/H26-shinkoku3-5-300x52.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/H26-shinkoku3-5-1024x180.png 1024w\" sizes=\"(max-width: 525px) 100vw, 525px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u203b\uff09\u3000\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u542b\u307e\u308c\u308b\u5404\u6708\u3054\u3068\u306e\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u306e\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u5185\u96c7\u7528\u8005\uff08\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u306b\u4fc2\u308b\u3082\u306e\u306b\u9650\u308a\u3001\u65e5\u96c7\u52b4\u50cd\u8005\u3092\u9664\u304f\uff09<\/p>\n<\/div>\n<h4><strong>\u3008\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u3009<\/strong><\/h4>\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:#4682B4;\">\n\t\t<p>\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d<span style=\"text-decoration: underline;\">\u00d710\uff05<\/span><br \/>\n\u305f\u3060\u3057\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u984d\u306e10\uff05\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306f20\uff05\uff09\u3092\u9650\u5ea6\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<h4><strong>\u3008\u6dfb\u4ed8\u66f8\u985e\u3009<\/strong><\/h4>\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:#4682B4;\">\n\t\t<p>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u63a7\u9664\u3092\u53d7\u3051\u308b\u91d1\u984d\u53ca\u3073\u305d\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2013\/pdf\/06_20.pdf\" target=\"_blank\">\u5225\u8868\uff16\uff0820\uff09<\/a>\uff09\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<strong>\u3010\u53c2\u8003\u3011<\/strong><br \/>\n<strong> \u3008\u5225\u8868\uff16\uff0820\uff09\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3009<\/strong><br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2013\/pdf\/06_20.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-38711\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/H26-shinkoku3-6.png\" alt=\"\" width=\"429\" height=\"650\" \/><\/a><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<h4><strong>\u3008\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u3068\u306e\u95a2\u4fc2\u3009<\/strong><\/h4>\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:#4682B4;\">\n\t\t<p>\u524d\u8ff0\u306e\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u3068\u306f\u9078\u629e\u9069\u7528\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p><strong>\u3010\u53c2\u8003\u56f3\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-37640\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/H26-shinkoku3-7.png\" alt=\"\" width=\"650\" height=\"204\" \/><\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 12px;\">\uff08\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei13\/03.htm#04\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a>\u300d\u3088\u308a\uff09<\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #ff0000;\">\u3014\u7de8\u96c6\u90e8\u8ffd\u8a18\u3015<\/span>2014\uff0f02\uff0f21<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u203b\uff11\u3000\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u9069\u7528\u671f\u9650\u304c\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u203b\uff12\u3000\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u8981\u4ef6\u306e\u62e1\u5145\u304c\u884c\u308f\u308c\u308b\u4e88\u5b9a\u3067\u3059\uff08\u8a73\u3057\u304f\u306f<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-10\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\uff09\u3002<\/p>\n<\/div><\/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>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u96c7\u7528\u8005\u306e\u6570\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u5236\u5ea6\uff08\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\uff09\u306b\u3064\u3044\u3066\u3001\u63a7\u9664\u9650\u5ea6\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3002\u307e\u305f\u3001\u96c7\u7528\u8005\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3082\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u3067\u7559\u610f\u3057\u305f\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":[186,177,167,181,290],"tags":[483,332,454,417],"backnumber":[1732],"series":[1168],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 17:17:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/38709"}],"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=38709"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/38709\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=38709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=38709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=38709"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=38709"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=38709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}