{"id":42961,"date":"2014-04-02T16:08:51","date_gmt":"2014-04-02T07:08:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=42961"},"modified":"2017-05-08T19:04:36","modified_gmt":"2017-05-08T10:04:36","slug":"corporation-report-26","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-26\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\uff11\u5e74\u524d\u5012\u3057\u5ec3\u6b62\u300d\u306b\u4fc2\u308b\u6539\u6b63\u6761\u9805\u306e\u78ba\u8a8d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\uff11\u5e74\u524d\u5012\u3057\u5ec3\u6b62\u300d\u306b\u4fc2\u308b\u6539\u6b63\u6761\u9805\u306e\u78ba\u8a8d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u306f\u898b\u9001\u3089\u308c\u305f\u3082\u306e\u306e\uff08\u73fe\u5728\u3001\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/discussion3\/2013\/25dis31kai.html\" target=\"_blank\">\u6cd5\u4eba\u8ab2\u7a0e\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30b0\u30eb\u30fc\u30d7\u306b\u3066\u5be9\u8b70\u4e2d<\/a>\uff09\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\uff11\u5e74\u524d\u5012\u3057\u5ec3\u6b62\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-19\/\" target=\"_blank\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u3001\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u304c\uff11\u5e74\u524d\u5012\u3057\u3067\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u305d\u3053\u3067\u4ee5\u4e0b\u3067\u306f\u3001\uff13\u670831\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u6cd5\u5f8b\u7b2c10\u53f7\uff09\u300d\u7b49\u304b\u3089\u3001\u305d\u306e\u898f\u5b9a\u3076\u308a\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>\u307e\u305a\u3001\u672c\u6539\u6b63\u524d\u306e\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/hojin\/fuko_tokubetsu\/aramashi.pdf#page=2\" target=\"_blank\">\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u3042\u3089\u307e\u3057<\/a>\u300d\uff08\u5e73\u621024\u5e74\uff13\u6708\uff09\u306b\u304a\u3044\u3066\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u793a\u3055\u308c\u3066\u3044\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>\uff08\uff11\uff09\u3000\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6<br \/>\n<strong>\u3000<\/strong>\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u5e74\u5ea6\uff08\u4ee5\u4e0b\u300c\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u306f\u3001\u4e00\u5b9a\u306e\u5834\u5408\u3092\u9664\u304d\u3001\u6cd5\u4eba\u306e\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u4ee5\u4e0b\u300c\u6307\u5b9a\u671f\u9593\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u5185\u306b\u6700\u521d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\u540c\u65e5\u4ee5\u5f8c\uff13\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u5fa9\u8208\u8ca1\u6e90\u78ba\u4fdd\u6cd540\u5341\u300145\u2460\uff09\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-42962\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/sokuho-fukkohojin1-1.png\" alt=\"\" width=\"550\" height=\"176\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/sokuho-fukkohojin1-1.png 946w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/sokuho-fukkohojin1-1-300x95.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<\/div>\n<p>\u672c\u6539\u6b63\u306b\u3064\u3044\u3066\u3001\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2014\/26taikou_05.htm#03_01\" target=\"_blank\">\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u3067\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u8a18\u8f09\u3055\u308c\u3066\u3044\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>\u4e09\u3000\u6cd5\u4eba\u8ab2\u7a0e<br \/>\n\uff11\u3000\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\uff11\u5e74\u524d\u5012\u3057\u5ec3\u6b62<br \/>\n\uff08\u56fd\u3000\u7a0e\uff09<br \/>\n<span style=\"color: #b22222;\"><strong>\u3000<\/strong>\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u671f\u9593\u3092\uff11\u5e74\u9593\u524d\u5012\u3057\u3057\u3066\u7d42\u4e86\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/span><br \/>\n<span style=\"color: #4682b4;\"><strong>\u3000<\/strong>\u306a\u304a\u3001\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u671f\u9593\u7d42\u4e86\u5f8c\u3001\u6cd5\u4eba\u304c\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5229\u5b50\u53ca\u3073\u914d\u5f53\u7b49\u306b\u8ab2\u3055\u308c\u308b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u984d\u306f\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5229\u5b50\u53ca\u3073\u914d\u5f53\u7b49\u306b\u8ab2\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306e\u984d\u3068\u5408\u308f\u305b\u3066\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u984d\u3067\u6cd5\u4eba\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u91d1\u984d\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u91d1\u984d\u3092\u9084\u4ed8\u3059\u308b\u3002<\/span><\/p>\n<\/div>\n<p>\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306f\u300c\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u300d\uff08\u4ee5\u4e0b\u300c\u5fa9\u8208\u8ca1\u6e90\u78ba\u4fdd\u6cd5\u300d\uff09\u306e\u300c\u7b2c\u4e94\u7ae0\u3000\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u300d\u306b\u304a\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u4e0b\u8a18\u306e\u90e8\u5206\u304c\u5909\u66f4\u3055\u308c\u305f<span style=\"font-size: 12px;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u6cd5\u5f8b\u7b2c10\u53f7\uff09\u7b2c14\u6761\u3000\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/kanpou.npb.go.jp\/old\/20140331\/20140331t00006\/20140331t000060199f.html\" target=\"_blank\">\u5b98\u5831\u5e73\u621026\u5e74\uff13\u670831\u65e5\u4ed8\uff08\u7279\u5225\u53f7\u5916\u7b2c6\u53f7\uff09<\/a>\u00a0199\u30da\u30fc\u30b8\u4e0a\u6bb5\uff09\u3088\u308a\uff09<\/span>\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>\u7b2c40\u6761\u7b2c\uff11\u53f7\u4e2d\u300c\uff08\u662d\u548c40\u5e74\u6cd5\u5f8b\u7b2c34\u53f7\uff09\u300d\u3092\u524a\u308a\u3001\u540c\u6761\u7b2c10\u53f7\u4e2d<span style=\"color: #333399;\">\u300c\u5e73\u621027\u5e74\uff13\u670831\u65e5\u300d<\/span>\u3092<span style=\"color: #b22222;\">\u300c\u5e73\u621026\u5e74\uff13\u670831\u65e5\u300d<\/span>\u306b\u6539\u3081\u308b\u3002<br \/>\n\u7b2c45\u6761\u7b2c\uff11\u9805\u53ca\u3073\u7b2c\uff12\u9805\u7b2c\uff15\u53f7\u30a4\uff081\uff09\u4e2d<span style=\"color: #333399;\">\u300c\uff13\u5e74\u300d<\/span>\u3092<span style=\"color: #b22222;\">\u300c\uff12\u5e74\u300d<\/span>\u306b\u6539\u3081\u3001\u540c\u6761\u7b2c\uff13\u9805\u3092\u524a\u308b\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u5fa9\u8208\u8ca1\u6e90\u78ba\u4fdd\u6cd5\u306e\u8a72\u5f53\u6761\u9805\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u6539\u6b63\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\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=\"text-align: center;\"><strong>\u5fa9\u8208\u8ca1\u6e90\u78ba\u4fdd\u6cd5<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u5b9a\u7fa9\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c40\u6761\u3000\u3053\u306e\u7ae0\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u5404\u53f7\u306b\u63b2\u3052\u308b\u7528\u8a9e\u306e\u610f\u7fa9\u306f\u3001\u5f53\u8a72\u5404\u53f7\u306b\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u4e2d\u7565\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u5341\u3000<strong>\u6307\u5b9a\u671f\u9593<\/strong>\u3000\u3000\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089<del>\u5e73\u621027\u5e74\uff13\u670831\u65e5<\/del><strong><span style=\"color: #b22222;\">\u21d2\u5e73\u621026\u5e74\uff13\u670831\u65e5<\/span><\/strong>\u307e\u3067\u306e\u671f\u9593\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u4ee5\u4e0b\u7565\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 3px;\">\uff08\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c45\u6761\u3000\u3053\u306e\u7ae0\u306b\u304a\u3044\u3066\u300c\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u300d\u3068\u306f\u3001\u6cd5\u4eba\u306e<strong>\u6307\u5b9a\u671f\u9593<\/strong>\u5185\u306b\u6700\u521d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\u540c\u65e5\u4ee5\u5f8c<del>\uff13\u5e74<\/del><strong><span style=\"color: #b22222;\">\u21d2\uff12\u5e74<\/span><\/strong>\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u7b2c\uff12\u9805\uff09\u3000\u7565<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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style=\"color: #b22222;\">\u21d2\uff08\u524a\u9664\uff09<\/span><\/strong><\/p>\n<\/div>\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-bottom: 3px;\">\u3010\u53c2\u8003\u3011<br \/>\n\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u6cd5\u5f8b\u7b2c10\u53f7\uff09<br \/>\n\u9644\u5247\u7b2c155\u6761<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\u3000\u65b0\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c45\u6761\u306e\u898f\u5b9a\u306f\u3001\u6cd5\u4eba\u306e\u65bd\u884c\u65e5<span style=\"text-decoration: 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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>\u7b2c33\u6761\u7b2c\uff12\u9805<br \/>\n\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6<span style=\"color: #c0c0c0;\">\uff08\u7b2c40\u6761\u7b2c11\u53f7\u306b\u898f\u5b9a\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3092\u3044\u3044\u3001\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\uff08\u7b2c45\u6761\u306b\u898f\u5b9a\u3059\u308b\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u3053\u306e\u9805\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u3092\u9664\u304f\u3002\u4ee5\u4e0b\u3053\u306e\u9805\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09<\/span>\u53c8\u306f\u5404\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6<span style=\"color: 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style=\"color: #c0c0c0;\">\uff08\u540c\u6cd5\u7b2c144\u6761\u306b\u304a\u3044\u3066\u6e96\u7528\u3059\u308b\u5834\u5408\u3092\u542b\u3080\u3002\uff09<\/span>\u53c8\u306f\u7b2c81\u6761\u306e14\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u6240\u5f97\u7a0e\u306e\u984d\u3068\u307f\u306a\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u984d\u306b\u4fc2\u308b\u540c\u6cd5\u305d\u306e\u4ed6\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306e\u898f\u5b9a\u306e\u9069\u7528\u306b\u95a2\u3057\u5fc5\u8981\u306a\u4e8b\u9805\u306f\u3001\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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  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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u306f\u898b\u9001\u3089\u308c\u305f\u3082\u306e\u306e\uff08\u73fe\u5728\u3001\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u6cd5\u4eba\u8ab2\u7a0e\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30b0\u30eb\u30fc\u30d7\u306b\u3066\u5be9\u8b70\u4e2d\uff09\u3001\u65e2\u5831\u306e\u3068\u304a\u308a\u3001\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u304c\uff11\u5e74\u524d\u5012\u3057\u3067\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<br \/>\n\u305d\u3053\u3067\u4ee5\u4e0b\u3067\u306f\u3001\uff13\u670831\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u6cd5\u5f8b\u7b2c10\u53f7\uff09\u300d\u7b49\u304b\u3089\u3001\u305d\u306e\u898f\u5b9a\u3076\u308a\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\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":[370,185,177,167,179,289],"tags":[304,432,305,560,433],"backnumber":[1737],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-28 23:23:09","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/42961"}],"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=42961"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/42961\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=42961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=42961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=42961"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=42961"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=42961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}