{"id":56098,"date":"2015-03-12T10:17:36","date_gmt":"2015-03-12T01:17:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=56098"},"modified":"2015-03-11T19:45:53","modified_gmt":"2015-03-11T10:45:53","slug":"international-article-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-29\/","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\uff19\u56de\u3011\u300c\u6539\u6b63\u306e\u5185\u5bb9\u2467\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\uff19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6539\u6b63\u306e\u5185\u5bb9\u2467\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: 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#333399;\"><strong>\uff08\u53c2\u8003\uff09\u3000\u56fd\u5185\u6cd5\u306ePE\u306e\u7bc4\u56f2<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #333399;\">\uff11\u53f7\u5916\u56fd\u6cd5\u4eba<\/span>\uff1a\u3044\u308f\u3086\u308b\u652f\u5e97PE<\/li>\n<li><span style=\"color: #333399;\">\uff12\u53f7\u5916\u56fd\u6cd5\u4eba<\/span>\uff1a\u3044\u308f\u3086\u308b\u5efa\u8a2dPE<\/li>\n<li><span style=\"color: #333399;\">\uff13\u53f7\u5916\u56fd\u6cd5\u4eba<\/span>\uff1a\u3044\u308f\u3086\u308b\u4ee3\u7406\u4ebaPE\u30fb\u30fb\u30fb\u4ee3\u7406\u4eba\uff08\u81ea\u5df1\u306e\u305f\u3081\u306b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u6a29\u9650\u306e\u3042\u308b\u8005\uff09\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u5e38\u7fd2\u4ee3\u7406\u4eba\u3001\u5728\u5eab\u4fdd\u6709\u4ee3\u7406\u4eba\u3001\u6ce8\u6587\u53d6\u5f97\u4ee3\u7406\u4eba\u3092\u3044\u3046\u3068\u3057\u3066\u3044\u308b\u3002<\/li>\n<li><span style=\"color: #333399;\">\uff14\u53f7\u5916\u56fd\u6cd5\u4eba<\/span>\uff1a\uff11\u53f7\u304b\u3089\uff13\u53f7\u4ee5\u5916\u306e\u5916\u56fd\u6cd5\u4eba\u3067\u3042\u308a\u3001\u3044\u308f\u3086\u308b\u56fd\u5185\u306bPE\u3092\u6709\u3057\u306a\u3044\u6cd5\u4eba<\/li>\n<\/ul>\n<\/div>\n<p>PE\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u6cd5\u4eba\u304c\u518d\u3073PE\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u518d\u9032\u51fa\u65e5\u306b\u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u304c\u8a2d\u7acb\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u9752\u8272\u6b20\u640d\u91d1\u53c8\u306f\u707d\u5bb3\u640d\u5931\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u53ca\u3073\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u306e\u640d\u91d1\u7b97\u5165\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\uff08\u6cd5\u6cd557\u2460\u300158\u2460\u300159\u3001142\u2461\uff09\u3002\u3064\u307e\u308a\u3001\u3053\u3046\u3057\u305f\u6b20\u640d\u91d1\u3092\u518d\u9032\u51fa\u65e5\u4ee5\u964d\u306b\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p><!--more--><\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6<\/strong><\/p>\n<p><span style=\"color: #333399;\"><strong>\u300a\u6539\u6b63\u524d\u300b<\/strong><\/span><br \/>\n\u5916\u56fd\u6cd5\u4eba\u306fPE\u306e\u6709\u7121\u3068\u305d\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u306e\u7bc4\u56f2\u304c\u7570\u306a\u3063\u3066\u3044\u305f\u305f\u3081\u3001\u305d\u308c\u3089\u304c\u5909\u5316\u3057\u305f\u969b\u306b\u4e8b\u696d\u5e74\u5ea6\u3092\u533a\u5207\u308b\uff08\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u3092\u8a8d\u8b58\uff09\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u65e7\u6cd5\u6cd514\u4e8c\u5341\u4e09\u3001\u540c\u4e8c\u5341\u56db\uff09\u3002<\/p>\n<p><span style=\"color: #b22222;\"><strong>\u300a\u6539\u6b63\u5f8c\u300b<\/strong><\/span><br \/>\nPE\u306e\u7a2e\u985e\u306e\u9055\u3044\u306b\u3088\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2\u306e\u9055\u3044\u304c\u306a\u304f\u306a\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3082\u6240\u8981\u306e\u6574\u5099\u304c\u884c\u308f\u308c\u305f\uff08\u6cd5\u6cd514\u4e8c\u5341\u4e09\u30fb\u4e8c\u5341\u56db\uff09\u3002<\/p>\n<p>PE\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u6cd5\u4eba\u304c\u4e8b\u696d\u5e74\u5ea6\u306e\u9014\u4e2d\u3067PE\u3092\u6709\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\u305d\u306e\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u306e\u524d\u65e5\u307e\u3067\u306e\u671f\u9593\u3092\u3001\u305d\u306e\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u304b\u3089\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\u3092\u305d\u308c\u305e\u308c\u4e8b\u696d\u5e74\u5ea6\u3068\u3057\u3066\u533a\u5206\u3059\u308b\u3002<\/p>\n<p>PE\u3092\u6709\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u6709\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u307e\u3067\u3068\u7fcc\u65e5\u304b\u3089\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u3068\u307e\u3067\u306e\u671f\u9593\u3092\u305d\u308c\u305e\u308c\u4e8b\u696d\u5e74\u5ea6\u3068\u3059\u308b\uff08\u6cd5\u6cd514\u4e8c\u5341\u56db\uff09\u3002<\/p>\n<p><strong>\uff08\u53c2\u8003\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-56106\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa9-1.png\" alt=\"\" width=\"650\" height=\"480\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa9-1.png 1135w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa9-1-300x221.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/aoa9-1-1024x756.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"font-size: 12px;\">\u3000\u3000\uff08\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=85\" target=\"_blank\">\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d\uff08\u8ca1\u52d9\u7701\uff09754\u9801\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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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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