{"id":55813,"date":"2014-12-25T10:17:45","date_gmt":"2014-12-25T01:17:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=55813"},"modified":"2016-01-28T11:59:22","modified_gmt":"2016-01-28T02:59:22","slug":"international-article-23","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-23\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u5e30\u5c5e\u4e3b\u7fa9\u53ca\u3073AOA\u306e\u5c0e\u5165\u3068\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u6539\u6b63\u306e\u5185\u5bb9\u2462\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u5e30\u5c5e\u4e3b\u7fa9\u53ca\u3073<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>AOA\u306e\u5c0e\u5165\u3068\u5b9f\u52d9\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6539\u6b63\u306e\u5185\u5bb9\u2462\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4<br \/>\n\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5c0f\u6797\u3000\u6b63\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\uff0d\uff11\uff0d\uff15\uff0d\uff14 \u3000PE\u5e30\u5c5e\u8cc7\u672c\u306b\u5bfe\u5fdc\u3059\u308b\u8ca0\u50b5\u5229\u5b50\u306e\u640d\u91d1\u4e0d\u7b97\u5165<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u6982\u8981<\/strong><\/p>\n<p>AOA\u3067\u306f\u6a5f\u80fd\u30ea\u30b9\u30af\u5206\u6790\u306e\u7d50\u679c\u3001PE\u304c\u5206\u96e2\u72ec\u7acb\u3057\u305f\u4f01\u696d\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306b\u8ca0\u62c5\u3059\u3079\u304d\u30ea\u30b9\u30af\u306b\u898b\u5408\u3046\u8cc7\u672c\u304cPE\u306b\u5e30\u305b\u3089\u308c\u308b\u3079\u304d\u3068\u306e\u8003\u3048\u65b9\u3092\u3068\u308b\u3002PE\u306e\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u984d\u3068PE\u5e30\u5c5e\u8cc7\u672c\u76f8\u5f53\u984d\uff08\uff1d\u81ea\u5df1\u8cc7\u672c\uff0b\u8cc7\u672c\u914d\u8ce6\u984d\uff09\u3092\u6bd4\u8f03\u3057\u3001\u524d\u8005\u304c\u5f8c\u8005\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u76f8\u5f53\u3059\u308b\u652f\u6255\u5229\u5b50\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3055\u308c\u308b\uff08\u6cd5\u6cd5142\u306e\uff14\u2460\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><strong>\uff08\u7b97\u5f0f\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55820\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-1.png\" alt=\"\" width=\"394\" height=\"189\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-1.png 492w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-1-300x143.png 300w\" sizes=\"(max-width: 394px) 100vw, 394px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u6ce8\uff09\u3000\u5206\u5b50\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u5834\u5408\u306f\u30bc\u30ed\u3068\u3059\u308b\u3002\u300c\u5206\u5b50\uff1e\u5206\u6bcd\u300d\u306e\u5834\u5408\u306f\u5206\u6bcd\u306e\u984d\u3092\u4e0a\u9650\u3068\u3059\u308b\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000PE\u3092\u901a\u3058\u3066\u884c\u3046\u4e8b\u696d\u306b\u4fc2\u308b\u8ca0\u50b5\u306e\u5229\u5b50\uff1a\u624b\u5f62\u5272\u5f15\u6599\u305d\u306e\u4ed6\u7d4c\u6e08\u7684\u306a\u6027\u8cea\u304c\u5229\u5b50\u306b\u6e96\u305a\u308b\u3082\u306e\u304c\u542b\u307e\u308c\u308b\uff08\u6cd5\u4ee4188\u2469\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u4e0a\u8a18\u8ca0\u50b5\u5229\u5b50\u306e\u984d\uff1a\u6b21\u306e\uff21\uff0b\uff22\uff0b\uff23\uff0d\uff24\uff08\u6cd5\u4ee4188\u246a\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff21\uff1aPE\u3092\u901a\u3058\u3066\u884c\u3046\u4e8b\u696d\u306b\u4fc2\u308b\u8ca0\u50b5\u306e\u5229\u5b50\u306e\u984d\uff08B\u3001C\u306e\u91d1\u984d\u3092\u9664\u304f\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff22\uff1a\u5185\u90e8\u53d6\u5f15\u306b\u304a\u3044\u3066\u5916\u56fd\u6cd5\u4eba\u306ePE\u304c\u4ed6\u306e\u672c\u5e97\u7b49\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u5229\u5b50\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3082\u306e\u306e\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff23\uff1a\u672c\u5e97\u914d\u8ce6\u7d4c\u8cbb\u306b\u542b\u307e\u308c\u308b\u8ca0\u50b5\u306e\u5229\u5b50\u306e\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff24\uff1a\u5916\u56fd\u9280\u884c\u7b49\u306e\u8cc7\u672c\u306b\u4fc2\u308b\u8ca0\u50b5\u5229\u5b50\u306e\u640d\u91d1\u7b97\u5165\u306b\u3088\u308aPE\u306e\u5e30\u5c5e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u308b\u91d1\u984d<\/p>\n<\/div>\n<\/div>\n<p><strong>\uff08\u56f3\u89e3\uff09\u3000\u8ca0\u50b5\u5229\u5b50\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55821\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-2.png\" alt=\"\" width=\"550\" height=\"212\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-2.png 790w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-2-300x115.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u4e0a\u8a18\u53ca\u3073\u4e0b\u8a18\u2460\uff5e\u2468\u306e\u7b97\u5f0f\u30fb\u56f3\u8868\u306b\u3064\u3044\u3066\u306f\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2014\/explanation\/pdf\/p0670_0844.pdf#page=30\" target=\"_blank\">\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d\uff08\u8ca1\u52d9\u7701\uff09699\uff5e711\u9801\u3088\u308a\u5f15\u7528\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff08\uff12\uff09\u3000PE\u5e30\u5c5e\u8cc7\u672c\u76f8\u5f53\u984d<\/strong><\/p>\n<p>PE\u5e30\u5c5e\u8cc7\u672c\u76f8\u5f53\u984d\u3068\u306f\u3001\u5916\u56fd\u6cd5\u4eba\u306e\u8cc7\u672c\u306b\u76f8\u5f53\u3059\u308b\u984d\u306e\u3046\u3061PE\u306b\u5e30\u305b\u3089\u308c\u308b\u3079\u304d\u91d1\u984d\u3092\u3044\u3044\u3001\u72ec\u7acb\u4f01\u696d\u539f\u5247\u3068\u306e\u6574\u5408\u6027\u53ca\u3073\u57f7\u884c\u53ef\u80fd\u6027\u3068\u3044\u3063\u305f\u89b3\u70b9\u304b\u3089\u3001\u300c\u8cc7\u672c\u914d\u8ce6\u6cd5\u300d\u3068\u300c\u540c\u696d\u6cd5\u4eba\u6bd4\u6e96\u6cd5\u300d\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u308a\u8a08\u7b97\u3059\u308b\uff08\u6cd5\u4ee4188\u2461\uff5e\u2465\uff09\u3002<\/p>\n<p><strong><span style=\"color: #556b2f;\">\u30a4\u3000\u8cc7\u672c\u914d\u8ce6\u6cd5<\/span><\/strong><br \/>\n\u5916\u56fd\u6cd5\u4eba\u306e\u8cc7\u672c\u306e\u984d\u306b\u3001PE\u5e30\u5c5e\u8cc7\u7523\u306e\u984d\u306e\u5916\u56fd\u6cd5\u4eba\u306e\u7dcf\u8cc7\u7523\u306e\u984d\u306e\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u308b\u65b9\u6cd5\u3067\u3042\u308a\u3001\u5916\u56fd\u6cd5\u4eba\u306e\u533a\u5206\u306b\u5fdc\u3058\u3066\u7b97\u5b9a\u65b9\u6cd5\u304c\u9078\u629e\u3067\u304d\u308b\u3002<!--more--><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-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;\">\u30fb\u5916\u56fd\u9280\u884c\u7b49\u4ee5\u5916\u306e\u5916\u56fd\u6cd5\u4eba\uff1a\u8cc7\u672c\u914d\u8ce6\u539f\u5247\u6cd5\u3001\u8cc7\u672c\u914d\u8ce6\u7c21\u4fbf\u6cd5\u3001\u9023\u7d50\u8cc7\u672c\u914d\u8ce6\u6cd5\u3001\u53ca\u3073\u9023\u7d50\u8cc7\u672c\u914d\u8ce6\u7c21\u4fbf\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5916\u56fd\u9280\u884c\u7b49\u3067\u3042\u308b\u5916\u56fd\u6cd5\u4eba\uff1a\u898f\u5236\u8cc7\u672c\u914d\u8ce6\u6cd5\u3001\u9023\u7d50\u898f\u5236\u8cc7\u672c\u914d\u8ce6\u6cd5<\/p>\n<\/div>\n<p><strong><span style=\"color: #483d8b;\">\u30ed\u3000\u540c\u696d\u6cd5\u4eba\u6bd4\u6e96\u6cd5<\/span><\/strong><br \/>\n\u5916\u56fd\u6cd5\u4eba\u306ePE\u5e30\u5c5e\u8cc7\u7523\u306e\u984d\u306b\u56fd\u5185\u3067\u540c\u7a2e\u306e\u4e8b\u696d\u3092\u884c\u3046\u6cd5\u4eba\uff08\u6bd4\u8f03\u5bfe\u8c61\u6cd5\u4eba\uff09\u306e\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u4e57\u3058\u3066PE\u5e30\u5c5e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308a\u3001\u5916\u56fd\u6cd5\u4eba\u306e\u533a\u5206\u306b\u5fdc\u3058\u3066\u7b97\u5b9a\u65b9\u6cd5\u304c\u9078\u629e\u3067\u304d\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-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;\">\u30fb\u5916\u56fd\u9280\u884c\u7b49\u4ee5\u5916\u306e\u5916\u56fd\u6cd5\u4eba\uff1a\u30ea\u30b9\u30af\u8cc7\u7523\u8cc7\u672c\u6bd4\u7387\u6bd4\u6e96\u6cd5\u3001\u7c3f\u4fa1\u8cc7\u7523\u8cc7\u672c\u6bd4\u6e96\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5916\u56fd\u9280\u884c\u7b49\u3067\u3042\u308b\u5916\u56fd\u6cd5\u4eba\uff1a\u30ea\u30b9\u30af\u8cc7\u7523\u898f\u5236\u8cc7\u672c\u6bd4\u7387\u6bd4\u6e96\u6cd5<\/p>\n<\/div>\n<p><strong>\uff08\u8868\uff09\u3000\u5916\u56fd\u6cd5\u4eba\u306ePE\u5e30\u5c5e\u8cc7\u672c\u914d\u8ce6\u65b9\u6cd5<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/aoa4-18.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55837\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/aoa4-18.png\" alt=\" \u8cc7\u672c\u914d\u8ce6\u6cd5 \u540c\u696d\u6cd5\u4eba\u6bd4\u6e96\u6cd5 \u9280\u884c\u7b49\u4ee5\u5916\u306e\u5916\u56fd\u6cd5\u4eba \u30fb\u8cc7\u672c\u914d\u8ce6\u539f\u5247\u6cd5 \u30fb\u8cc7\u672c\u914d\u8ce6\u7c21\u4fbf\u6cd5 \u30fb\u9023\u7d50\u8cc7\u672c\u914d\u8ce6\u6cd5 \u30fb\u30ea\u30b9\u30af\u8cc7\u7523\u8cc7\u672c\u6bd4\u7387\u6bd4\u6e96\u6cd5 \u30fb\u7c3f\u4fa1\u8cc7\u7523\u8cc7\u672c\u6bd4\u7387\u6bd4\u6e96\u6cd5 \u9280\u884c\u7b49\u3067\u3042\u308b\u5916\u56fd\u6cd5\u4eba \u30fb\u898f\u5236\u8cc7\u672c\u914d\u8ce6\u6cd5 \u30fb\u9023\u7d50\u898f\u5236\u8cc7\u672c\u914d\u8ce6\u6cd5 \u30fb\u30ea\u30b9\u30af\u8cc7\u7523\u898f\u5236\u8cc7\u672c\u6bd4\u7387\u6bd4\u6e96\u6cd5\" width=\"650\" height=\"210\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#556B2F;\"><\/div>\n<span style=\"color: #556b2f;\"><strong>\u3010\u30a4\u3000\u8cc7\u672c\u914d\u8ce6\u6cd5\u3011<\/strong><\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#556B2F;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u8cc7\u672c\u914d\u8ce6\u539f\u5247\u6cd5\uff08\u6cd5\u4ee4188\u2461\u4e00\u30a4\uff09<\/strong><\/h4>\n<p><strong>\uff08\u7b97\u5f0f\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55822\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-3.png\" alt=\"\" width=\"404\" height=\"186\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-3.png 505w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-3-300x137.png 300w\" sizes=\"(max-width: 404px) 100vw, 404px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u6ce8\uff09\u3000\u300c\u767a\u751f\u3057\u3046\u308b\u5371\u967a\u300d\u3068\u306f\u3001\u4fe1\u7528\u30ea\u30b9\u30af\u3001\u4fa1\u683c\u5909\u52d5\u30ea\u30b9\u30af\u3001\u4e8b\u52d9\u51e6\u7406\u30ea\u30b9\u30af\u53ca\u3073\u305d\u308c\u3089\u306b\u985e\u3059\u308b\u5371\u967a\u3092\u3044\u3046\uff08\u6cd5\u898f60\u306e\uff16\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3007\u8cc7\u672c\u914d\u8ce6\u539f\u5247\u6cd5\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55823\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-4.png\" alt=\"\" width=\"550\" height=\"194\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-4.png 1107w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-4-300x105.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-4-1024x360.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u8cc7\u672c\u914d\u8ce6\u7c21\u4fbf\u6cd5\uff08\u6cd5\u4ee4188\u2462\uff09<\/strong><\/h4>\n<p><strong>\uff08\u8003\u3048\u65b9\uff09<\/strong><br \/>\n\u767a\u751f\u3057\u3046\u308b\u5371\u967a\u3092\u52d8\u6848\u3057\u3066\u8a08\u7b97\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5e33\u7c3f\u4fa1\u984d\u3092\u7528\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u8a08\u7b97\u306e\u7c21\u4fbf\u5316\u3092\u56f3\u3063\u305f\u3082\u306e<\/p>\n<p><strong>\uff08\u7b97\u5f0f\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55824\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-5.png\" alt=\"\" width=\"401\" height=\"134\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-5.png 501w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-5-300x99.png 300w\" sizes=\"(max-width: 401px) 100vw, 401px\" \/><\/p>\n<p><strong>\u3007\u8cc7\u672c\u914d\u8ce6\u7c21\u4fbf\u6cd5\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55825\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-6.png\" alt=\"\" width=\"550\" height=\"194\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-6.png 1112w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-6-300x106.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-6-1024x361.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u9023\u7d50\u8cc7\u672c\u914d\u8ce6\u6cd5\uff08\u6cd5\u4ee4188\u2463\uff09<\/strong><\/h4>\n<p><strong>\uff08\u8003\u3048\u65b9\uff09<\/strong><br \/>\n\u5358\u4f53\u30d9\u30fc\u30b9\u306e\u81ea\u5df1\u8cc7\u672c\u306e\u984d\u3092\u7528\u3044\u308b\u306e\u304c\u539f\u5247\u3060\u304c\u3001\u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u306e\u81ea\u5df1\u8cc7\u672c\u306e\u984d\uff08\u4e0a\u8a18<strong>\u2460<\/strong><strong>\u8cc7\u672c\u914d\u8ce6\u539f\u5247\u6cd5<\/strong>\u306e\u7b97\u5f0f\u306e\uff21\uff0d\uff22\uff09\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u5834\u5408\u3001\u53c8\u306f\u7d14\u8cc7\u7523\u306e\u7dcf\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6bd4\u7387\u304c\u4ed6\u306e\u540c\u7a2e\u306e\u4e8b\u696d\u3092\u884c\u3046\u6cd5\u4eba\u306b\u6bd4\u3079\u3066\u8457\u3057\u304f\u4f4e\u3044\u5834\u5408\uff08\u6cd5\u898f60\u306e\uff18\u2460\uff09\u306f\u3001\u9069\u5207\u306aPE\u5e30\u5c5e\u8cc7\u672c\u76f8\u5f53\u984d\u3092\u8a08\u7b97\u3059\u308b\u306e\u304c\u56f0\u96e3\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u9023\u7d50\u30d9\u30fc\u30b9\u306e\u81ea\u5df1\u8cc7\u672c\u306e\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3002<\/p>\n<p><strong>\uff08\u7b97\u5f0f\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55826\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-7.png\" alt=\"\" width=\"404\" height=\"247\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-7.png 505w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-7-300x183.png 300w\" sizes=\"(max-width: 404px) 100vw, 404px\" \/><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u9023\u7d50\u8cc7\u672c\u914d\u8ce6\u7c21\u4fbf\u6cd5\uff08\u6cd5\u4ee4188\u2465\uff09<\/strong><\/h4>\n<p><strong>\uff08\u8003\u3048\u65b9\uff09<\/strong><br \/>\n\u9023\u7d50\u8cc7\u672c\u914d\u8ce6\u6cd5\u306b\u304a\u3044\u3066\u8cc7\u7523\u306e\u8a08\u7b97\u4e0a\u300c\u767a\u751f\u3057\u3046\u308b\u5371\u967a\u300d\u3092\u52d8\u6848\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u5e33\u7c3f\u4fa1\u984d\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u8a08\u7b97\u306e\u7c21\u7d20\u5316\u3092\u56f3\u3063\u305f\u3082\u306e\u3002<\/p>\n<p><strong>\uff08\u7b97\u5f0f\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55827\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-8.png\" alt=\"\" width=\"403\" height=\"164\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-8.png 504w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-8-300x122.png 300w\" sizes=\"(max-width: 403px) 100vw, 403px\" \/><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u898f\u5236\u8cc7\u672c\u914d\u8ce6\u6cd5\uff08\u6cd5\u4ee4188\u2461\u4e00\u30ed\uff09<\/strong><\/h4>\n<p><strong>\uff08\u8003\u3048\u65b9\uff09<\/strong><br \/>\n\u5916\u56fd\u9280\u884c\u7b49\u3067\u3042\u308b\u5916\u56fd\u6cd5\u4eba\u306ePE\u306b\u5e30\u305b\u3089\u308c\u308b\u3079\u304d\u8cc7\u672c\u306e\u984d\u306b\u3064\u3044\u3066\u3001\u30d0\u30fc\u30bc\u30eb\u9280\u884c\u76e3\u7763\u59d4\u54e1\u4f1a\u304c\u516c\u8868\u3057\u305f\u57fa\u6e96\u7b49\u306b\u6cbf\u3063\u3066\u5404\u56fd\u3067\u5b9a\u3081\u3089\u308c\u305f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u898f\u5236\u4e0a\u306e\u81ea\u5df1\u8cc7\u672c\u3092PE\u306b\u4fc2\u308b\u30ea\u30b9\u30af\u30a6\u30a7\u30a4\u30c8\u8cc7\u7523\u306b\u5fdc\u3058\u3066\u914d\u5206\u3059\u308b\u65b9\u6cd5\u3002<\/p>\n<p><strong>\uff08\u7b97\u5f0f\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55828\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-9.png\" alt=\"\" width=\"361\" height=\"134\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-9.png 451w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-9-300x111.png 300w\" sizes=\"(max-width: 361px) 100vw, 361px\" \/><\/p>\n<p><strong>\u3007\u898f\u5236\u8cc7\u672c\u914d\u8ce6\u6cd5\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55829\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-10.png\" alt=\"\" width=\"550\" height=\"258\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-10.png 1125w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-10-300x140.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-10-1024x479.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2465\u3000\u9023\u7d50\u898f\u5236\u8cc7\u672c\u914d\u8ce6\u6cd5\uff08\u6cd5\u4ee4188\u2463\uff09<\/strong><\/h4>\n<p><strong>\uff08\u8003\u3048\u65b9\uff09<\/strong><br \/>\n\u8cc7\u672c\u914d\u8ce6\u306f\u5358\u4f53\u30d9\u30fc\u30b9\u306e\u898f\u5236\u4e0a\u306e\u81ea\u5df1\u8cc7\u672c\u306e\u984d\u3092\u57fa\u790e\u3068\u3059\u308b\u898f\u5236\u8cc7\u672c\u3092\u7528\u3044\u308b\u306e\u304c\u539f\u5247\u3067\u3042\u308b\u304c\u3001\u5916\u56fd\u306e\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u3088\u308a\u5916\u56fd\u9280\u884c\u7b49\u306e\u5c5e\u3059\u308b\u4f01\u696d\u96c6\u56e3\u306b\u4fc2\u308b\u898f\u5236\u4e0a\u306e\u9023\u7d50\u81ea\u5df1\u8cc7\u672c\u306e\u984d\u306e\u7b97\u5b9a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5358\u4f53\u30d9\u30fc\u30b9\u306e\u81ea\u5df1\u8cc7\u672c\u306e\u984d\u3092\u65b0\u305f\u306b\u7b97\u51fa\u3059\u308b\u4e8b\u52d9\u8ca0\u62c5\u306b\u914d\u616e\u3057\u3066\u3001\u9023\u7d50\u898f\u5236\u8cc7\u672c\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3057\u305f\u3002\u5358\u4f53\u30d9\u30fc\u30b9\u3067\u306e\u898f\u5236\u8cc7\u672c\u306e\u7b97\u5b9a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u4f7f\u3048\u306a\u3044\u3002<br \/>\n\u307e\u305f\u3001\u7d14\u8cc7\u7523\u306e\u7dcf\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6bd4\u7387\u304c\u540c\u7a2e\u306e\u4e8b\u696d\u3092\u884c\u3046\u4ed6\u306e\u6cd5\u4eba\u306b\u6bd4\u3079\u3066\u8457\u3057\u304f\u4f4e\u3044\u5834\u5408\u306b\u3001\u9069\u5207\u306aPE\u5e30\u5c5e\u8cc7\u672c\u76f8\u5f53\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u9023\u7d50\u30d9\u30fc\u30b9\u306e\u898f\u5236\u4e0a\u306e\u81ea\u5df1\u8cc7\u672c\u306e\u984d\u3092\u57fa\u790e\u3068\u3059\u308b\u65b9\u6cd5\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3057\u305f\u3002<\/p>\n<p><strong>\uff08\u7b97\u5f0f\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55830\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-11.png\" alt=\"\" width=\"322\" height=\"198\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-11.png 403w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-11-300x183.png 300w\" sizes=\"(max-width: 322px) 100vw, 322px\" \/><\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#483D8B;\"><\/div>\n<span style=\"color: #483d8b;\"><strong>\u3010\u30ed\u3000\u540c\u696d\u6cd5\u4eba\u6bd4\u6e96\u6cd5\u3011<\/strong><\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#483D8B;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#483D8B;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2466\u3000\u30ea\u30b9\u30af\u8cc7\u7523\u8cc7\u672c\u6bd4\u7387\u6bd4\u6e96\u6cd5\uff08\u6cd5\u4ee4188\u2461\u4e8c\u30a4\uff09<\/strong><\/h4>\n<p><strong>\uff08\u8003\u3048\u65b9\uff09<\/strong><br 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width=\"338\" height=\"184\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-12.png 423w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-12-300x163.png 300w\" sizes=\"(max-width: 338px) 100vw, 338px\" \/><\/p>\n<p><strong>\u3007\u30ea\u30b9\u30af\u8cc7\u7523\u8cc7\u672c\u6bd4\u7387\u6bd4\u6e96\u6cd5\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55832\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-13.png\" alt=\"\" width=\"550\" height=\"288\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-13.png 1111w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-13-300x156.png 300w, 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-14.png 453w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-14-300x124.png 300w\" sizes=\"(max-width: 362px) 100vw, 362px\" \/><\/p>\n<p><strong>\u3007\u7c3f\u4fa1\u8cc7\u7523\u8cc7\u672c\u6bd4\u7387\u6bd4\u6e96\u6cd5\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55834\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-15.png\" alt=\"\" width=\"550\" height=\"288\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-15.png 1107w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-15-300x156.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-15-1024x535.png 1024w\" sizes=\"(max-width: 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wp-image-55835\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-16.png\" alt=\"\" width=\"362\" height=\"160\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-16.png 452w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-16-300x132.png 300w\" sizes=\"(max-width: 362px) 100vw, 362px\" \/><\/p>\n<p><strong>\u3007\u30ea\u30b9\u30af\u8cc7\u7523\u898f\u5236\u8cc7\u672c\u6bd4\u7387\u6bd4\u6e96\u6cd5\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55836\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-17.png\" alt=\"\" width=\"550\" height=\"352\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-17.png 1089w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-17-300x192.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa4-17-1024x655.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" 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class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd5138\u2460\u4e00\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5138\u6761\uff11\u9805\uff11\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f2015\/1\/15\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/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 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