{"id":52561,"date":"2014-09-04T10:18:57","date_gmt":"2014-09-04T01:18:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=52561"},"modified":"2018-09-07T11:32:24","modified_gmt":"2018-09-07T02:32:24","slug":"tax-article-118","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-118\/","title":{"rendered":"\u300a\u7de8\u96c6\u90e8\u30ec\u30dd\u30fc\u30c8\u300b\u3000\u7a7a\u5bb6\u306e\u9664\u5374\u7b49\u3092\u4fc3\u9032\u3055\u305b\u308b\u305f\u3081\u306e\u571f\u5730\u306b\u5bfe\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u5f37\u5316\u3092\u8981\u671b\uff5e\u56fd\u571f\u4ea4\u901a\u7701\u3001\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u306b\u5411\u3051\u6539\u6b63\u8981\u671b\u3092\u516c\u8868\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h6 style=\"text-align: center;\"><span style=\"color: #5f414b;\"><strong>\u300a\u7de8\u96c6\u90e8\u30ec\u30dd\u30fc\u30c8\u300b<\/strong><\/span><\/h6>\n<h4 style=\"text-align: center;\"><strong>\u7a7a\u5bb6\u306e\u9664\u5374\u7b49\u3092\u4fc3\u9032\u3055\u305b\u308b\u305f\u3081\u306e\u571f\u5730\u306b\u5bfe\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u5f37\u5316\u3092\u8981\u671b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u56fd\u571f\u4ea4\u901a\u7701\u3001\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u306b\u5411\u3051\u6539\u6b63\u8981\u671b\u3092\u516c\u8868\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal \u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u5e74\u5ea6\u6539\u6b63\u3067\u7d4c\u6e08\u7523\u696d\u7701\u306b\u4e26\u3073\u7a0e\u7406\u58eb\u696d\u52d9\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u671b\u3092\u63d0\u51fa\u3059\u308b\u306e\u304c\u56fd\u571f\u4ea4\u901a\u7701\u3060\u3002<br \/>\n\u6765\u5e74\u5ea6\u6539\u6b63\u306b\u5411\u3051\u305f<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mlit.go.jp\/page\/kanbo01_hy_003580.html\" target=\"_blank\">\u540c\u7701\u306e\u8981\u671b\u9805\u76ee<\/a>\u3092\u6982\u89b3\u3059\u308b\u3068\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#20B2AA;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #20b2aa;\"><strong>\u2460<\/strong><\/span>\u3000\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u7b49\u306e\u5ef6\u9577\u30fb\u62e1\u5145<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #20b2aa;\"><strong>\u2461<\/strong><\/span>\u3000\u7a7a\u5bb6\u306e\u9664\u5374\u7b49\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u571f\u5730\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u95a2\u3059\u308b\u6240\u8981\u306e\u63aa\u7f6e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #20b2aa;\"><strong>\u2462<\/strong><\/span>\u3000\u8cb7\u53d6\u518d\u8ca9\u3067\u6271\u308f\u308c\u308b\u4f4f\u5b85\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5275\u8a2d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #20b2aa;\"><strong>\u2463<\/strong><\/span>\u3000\u7279\u5b9a\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306e\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u5ef6\u9577<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #20b2aa;\"><strong>\u2464<\/strong><\/span>\u3000\uff2a\u30ea\u30fc\u30c8\u3001\u7279\u4f8b\u4e8b\u696d\u8005\u7b49\u304c\u53d6\u5f97\u3059\u308b\u4e0d\u52d5\u7523\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e\u306e\u5ef6\u9577\u30fb\u62e1\u5145<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #20b2aa;\"><strong>\u2465<\/strong><\/span>\u3000\u6295\u8cc7\u6cd5\u4eba\uff08\uff2a\u30ea\u30fc\u30c8\uff09\u306b\u304a\u3051\u308b\u300c\u7a0e\u4f1a\u4e0d\u4e00\u81f4\u300d\u554f\u984c\u306e\u89e3\u6d88<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u7b49\u306e\u5ef6\u9577\u30fb\u62e1\u5145<\/strong><\/h4>\n<p>\u4eca\u5e74\u672b\u306b\u9069\u7528\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u306e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\uff08\u63aa\u6cd570\u306e\uff12\uff09\u306b\u3064\u3044\u3066\u306f\u3001\uff13\u5e74\u9593\u306e\u5ef6\u9577\u306b\u52a0\u3048\u3066\u3001\u4eca\u5e74\u5ea6\u3067\u306f\u7701\u30a8\u30cd\u53c8\u306f\u8010\u9707\u6027\u304c\u9ad8\u3044\u4f4f\u5b85\u306b\u5bfe\u3059\u308b\u6700\u59271,000\u4e07\u5186\u3067\u3042\u3063\u305f\u975e\u8ab2\u7a0e\u67a0\u306b\u3064\u3044\u3066\u30013,000\u4e07\u5186\u3078\u306e\u5f15\u4e0a\u3052\u3092\u8981\u671b\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u3053\u306e\u80cc\u666f\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u738710\uff05\u3078\u306e\u5f15\u4e0a\u3052\u306b\u4f34\u3046\u4f4f\u5b85\u8cfc\u5165\u306e\u843d\u3061\u8fbc\u307f\u3068\u3001\u9ad8\u9f62\u8005\u5c64\u306e\u591a\u984d\u306a\u8caf\u84c4\u6b8b\u9ad8\u306b\u7740\u76ee\u3057\u3066\u3001\u305d\u308c\u3092\u5410\u304d\u51fa\u3055\u305b\u308b\u3053\u3068\u3067\u7d4c\u6e08\u306e\u6d3b\u6027\u5316\u3092\u56f3\u308b\u72d9\u3044\u3060\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\" wp-image-52566 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/PJ-report0911-1.png\" alt=\"\" width=\"650\" height=\"448\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/PJ-report0911-1.png 1082w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/PJ-report0911-1-300x206.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/PJ-report0911-1-1024x705.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mlit.go.jp\/common\/001052645.pdf#page=10\" target=\"_blank\">\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u8cb7\u53d6\u518d\u8ca9\u3067\u6271\u308f\u308c\u308b\u4f4f\u5b85\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u4f4f\u5b85\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u3001\u65b0\u305f\u306a\u5236\u5ea6\u5275\u8a2d\u3092\u76ee\u8ad6\u3080\u306e\u304c\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u696d\u8005\u7b49\u304c\u8cea\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306b\u53d6\u5f97\u3057\u305f\u4e2d\u53e4\u4f4f\u5b85\u3092\u518d\u8ca9\u58f2\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u8cb7\u53d6\u518d\u8ca9\u58f2\u4e8b\u696d\u8005\u304c\u53d6\u5f97\u3059\u308b\u969b\u306e\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3092\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u5236\u5ea6\u306e\u5275\u8a2d\u3060\u3002<\/p>\n<p>\u4eca\u5e74\u5ea6\u6539\u6b63\u3067\u306f\u3001\u540c\u69d8\u306e\u4ed5\u7d44\u307f\u3067\u30ea\u30d5\u30a9\u30fc\u30e0\u3055\u308c\u305f\u4f4f\u5b85\u306e\u53d6\u5f97\u8005\u306b\u5bfe\u3057\u3066\u767b\u9332\u514d\u8a31\u7a0e\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306b\u4fc2\u308b\u767b\u9332\u514d\u8a31\u7a0e\u304c\u8efd\u6e1b\u3055\u308c\u3066\u3044\u308b\uff080.1\uff05\uff1a\u672c\u5247\uff12\uff05\u3001\u4e00\u822c\u4f4f\u5b85\u7279\u4f8b0.3\uff05\u3002\u63aa\u6cd574\u306e\uff13\uff09\u305f\u3081\u3001\u672c\u6539\u6b63\u3068\u30bb\u30c3\u30c8\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u6b27\u7c73\u306b\u6bd4\u3079\u3066\u898f\u6a21\u304c\u5c0f\u3055\u3044\u3068\u3055\u308c\u308b\u4e2d\u53e4\u4f4f\u5b85\u306e\u6d41\u901a\u3084\u30ea\u30d5\u30a9\u30fc\u30e0\u5e02\u5834\u3092\u6d3b\u6027\u5316\u3055\u305b\u305f\u3044\u3001\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\" wp-image-52566 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/PJ-report0911-3.png\" alt=\"\" width=\"650\" height=\"448\" \/><br \/>\n<span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mlit.go.jp\/common\/001052645.pdf#page=12\" target=\"_blank\">\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u7a7a\u5bb6\u306e\u9664\u5374\u7b49\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u571f\u5730\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u95a2\u3059\u308b\u6240\u8981\u306e\u63aa\u7f6e<\/strong><\/h4>\n<p>\u5168\u56fd\u7684\u306b\u5897\u52a0\u304c\u4f1d\u3048\u3089\u308c\u3066\u3044\u308b\u7a7a\u5bb6\u306b\u3064\u3044\u3066\u306f\u3001\u9632\u72af\u3084\u706b\u707d\u767a\u751f\u306e\u89b3\u70b9\u3001\u305d\u3057\u3066\u8001\u673d\u5316\u306b\u4f34\u3046\u5012\u58ca\u306e\u5371\u967a\u3084\u666f\u89b3\u306e\u60aa\u5316\u306a\u3069\u306e\u554f\u984c\u70b9\u304c\u6307\u6458\u3055\u308c\u3001\u305d\u306e\u5bfe\u7b56\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u3092\u53d7\u3051\u3066\u6b21\u306e\u81e8\u6642\u56fd\u4f1a\u3067\u306f\u300c\u7a7a\u5bb6\u7b49\u5bfe\u7b56\u306e\u63a8\u9032\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u6848\u300d\u304c\u5be9\u8b70\u3055\u308c\u308b\u4e88\u5b9a\u3060\u304c\u3001\u305d\u3053\u306b\u76db\u308a\u8fbc\u307e\u308c\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u304c\u7a7a\u5bb6\u306b\u5bfe\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u53d6\u6271\u3044\u3060\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u7a7a\u5bb6\u306e\u307e\u307e\u653e\u7f6e\u3055\u308c\u308b\u4f4f\u5b85\u7528\u5730\u306b\u5bfe\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u306e\u8efd\u6e1b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u5730\u6cd5349\u306e\uff13\u306e\uff12\uff09\u3053\u3068\u304b\u3089\u3001\u5efa\u7269\u3092\u9664\u5374\u3059\u308b\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u8df3\u306d\u4e0a\u304c\u308b\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u305d\u308c\u304c\u30cd\u30c3\u30af\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u72b6\u6cc1\u306b\u5bfe\u3057\u3066\u3001\u540c\u7279\u5225\u63aa\u7f6e\u6cd5\u6848\u3067\u306f\u3001\u5efa\u7269\u3092\u81ea\u4e3b\u7684\u306b\u64a4\u53bb\u3057\u305f\u6240\u6709\u8005\u306b\u5bfe\u3057\u3066\u3001\u4f4f\u5b85\u7528\u5730\u3068\u540c\u69d8\u306b\u6271\u3046\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u3001\u5efa\u7269\u306e\u9664\u5374\u3067\u8ab2\u7a0e\u5f37\u5316\u3068\u306a\u308b\u306f\u305a\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u4e00\u5b9a\u306e\u671f\u9593\u514d\u9664\u3059\u308b\u306a\u3069\u306e\u624b\u5f53\u3066\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\" wp-image-52566 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/PJ-report0911-2.png\" alt=\"\" width=\"650\" height=\"448\" \/><br \/>\n<span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mlit.go.jp\/common\/001052645.pdf#page=11\" target=\"_blank\">\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u7de8\u96c6\u90e8\u30ec\u30dd\u30fc\u30c8\u300d\u306f\u4e0d\u5b9a\u671f\u63b2\u8f09\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e74\u5ea6\u6539\u6b63\u3067\u7d4c\u6e08\u7523\u696d\u7701\u306b\u4e26\u3073\u7a0e\u7406\u58eb\u696d\u52d9\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u671b\u3092\u63d0\u51fa\u3059\u308b\u306e\u304c\u56fd\u571f\u4ea4\u901a\u7701\u3060\u3002<br \/>\n\u6765\u5e74\u5ea6\u6539\u6b63\u306b\u5411\u3051\u305f\u540c\u7701\u306e\u8981\u671b\u9805\u76ee\u3092\u6982\u89b3\u3059\u308b\u3068\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308b<\/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":[314,494,160,479,601],"backnumber":[1760],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-29 10:36:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/52561"}],"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=52561"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/52561\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=52561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=52561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=52561"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=52561"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=52561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}