{"id":58864,"date":"2015-04-09T10:20:12","date_gmt":"2015-04-09T01:20:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=58864"},"modified":"2015-04-09T10:45:42","modified_gmt":"2015-04-09T01:45:42","slug":"income-article-120","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-120\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c28\u56de\u3011\u300c\u300c\u6d77\u6d0b\u6398\u524a\u88c5\u7f6e\u300d\u306f\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u300c\u8239\u8236\u300d\u306b\u5f53\u305f\u308b\u304b\uff1f\uff08\u305d\u306e\uff11\uff09\u300d\uff5e\u540c\u4e00\u7a0e\u6cd5\u5185\u90e8\u306b\u304a\u3051\u308b\u540c\u4e00\u7528\u8a9e\u306e\u89e3\u91c8\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c28\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\">\u300c\u300c\u6d77\u6d0b\u6398\u524a\u88c5\u7f6e\u300d\u306f\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u300c\u8239\u8236\u300d\u306b\u5f53\u305f\u308b\u304b\uff1f\uff08\u305d\u306e\uff11\uff09\u300d<\/h4>\n<p style=\"text-align: center;\">\uff5e\u540c\u4e00\u7a0e\u6cd5\u5185\u90e8\u306b\u304a\u3051\u308b\u540c\u4e00\u7528\u8a9e\u306e\u89e3\u91c8\uff5e<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p><a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c27\u56de\u3011\u300c\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u300c\u4e8b\u696d\u300d\u3068\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u300c\u4e8b\u696d\u300d\uff08\u305d\u306e\uff13\uff09\u300d\uff5e\u79df\u7a0e\u6cd5\u5185\u90e8\u306b\u304a\u3051\u308b\u540c\u4e00\u6982\u5ff5\u306e\u89e3\u91c8\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-150\/\" target=\"_blank\">\u524d\u56de<\/a>\u307e\u3067\u306f\u3001\u7570\u306a\u308b\u79df\u7a0e\u6cd5\u3067\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u540c\u4e00\u306e\u7528\u8a9e\u3092\u3044\u304b\u306b\u89e3\u91c8\u3059\u3079\u304d\u304b\u3068\u3044\u3046\u554f\u984c\u3092\u53d6\u308a\u4e0a\u3052\u305f\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u300c\u4e8b\u696d\u300d\u6982\u5ff5\u3068\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u300c\u4e8b\u696d\u300d\u6982\u5ff5\u306b\u3064\u3044\u3066\u3001\u3053\u308c\u3092\u540c\u7fa9\u306e\u3082\u306e\u3068\u3057\u3066\u7406\u89e3\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u554f\u984c\u3092\u691c\u8a0e\u3057\u305f\u304c\u3001\u305d\u3053\u3067\u306f\u3001\u6cd5\u306e\u8da3\u65e8\u306b\u5f93\u3063\u305f\u89e3\u91c8\u304c\u5c55\u958b\u3055\u308c\u308b\u4f59\u5730\u304c\u3042\u308b\u3053\u3068\u3092\u8ad6\u3058\u305f\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4eca\u56de\u304b\u3089\u306f\u3001\u540c\u3058\u79df\u7a0e\u6cd5\u306e\u4e2d\u3067\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u540c\u4e00\u306e\u7528\u8a9e\u306f\u3069\u306e\u3088\u3046\u306b\u89e3\u3059\u308b\u3079\u304d\u304b\u3068\u3044\u3046\u554f\u984c\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u3053\u3053\u3067\u306f\u3001\u6240\u5f97\u7a0e\u6cd5161\u6761\uff13\u53f7\u306b\u3044\u3046\u300c\u8239\u8236\u300d\u306e\u610f\u7fa9\u3092\u5de1\u3063\u3066\u4e89\u308f\u308c\u305f\u6771\u4eac\u5730\u88c1\u5e73\u621025\u5e74\uff19\u6708\uff16\u65e5\u5224\u6c7a\u3092\u7d20\u6750\u3068\u3057\u3066\u3001\u3053\u306e\u554f\u984c\u3092\u8003\u3048\u3066\u307f\u305f\u3044\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u306f\u3001\u5185\u56fd\u6cd5\u4eba\u304c\u5916\u56fd\u6cd5\u4eba\u304b\u3089\u30ea\u30fc\u30b9\u3092\u3057\u3066\u3044\u308b\u8cc7\u7523\u304c\u300c\u8239\u8236\u300d\u306b\u5f53\u305f\u308b\u3068\u3001\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u304c\u652f\u6255\u3046\u30ea\u30fc\u30b9\u6599\u306b\u5bfe\u3057\u306620\uff05\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u3042\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u6240\u6cd5161\u4e09\u3001212\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u6240\u5f97\u7a0e\u6cd5161\u6761\u300a\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u300b<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u3053\u306e\u7de8\u306b\u304a\u3044\u3066\u300c\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u300d\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e09\u3000\u56fd\u5185\u306b\u3042\u308b\u4e0d\u52d5\u7523\u3001\u56fd\u5185\u306b\u3042\u308b\u4e0d\u52d5\u7523\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u82e5\u3057\u304f\u306f\u63a1\u77f3\u6cd5\uff65\uff65\uff65\u306e\u898f\u5b9a\u306b\u3088\u308b\u63a1\u77f3\u6a29\u306e\u8cb8\u4ed8\u3051\uff65\uff65\uff65\u3001\u9271\u696d\u6cd5\uff65\uff65\uff65\u306e\u898f\u5b9a\u306b\u3088\u308b\u79df\u9271\u6a29\u306e\u8a2d\u5b9a\u53c8\u306f\u5c45\u4f4f\u8005\u82e5\u3057\u304f\u306f\u5185\u56fd\u6cd5\u4eba\u306b\u5bfe\u3059\u308b<span style=\"text-decoration: underline;\">\u8239\u8236<\/span>\u82e5\u3057\u304f\u306f\u822a\u7a7a\u6a5f<span style=\"text-decoration: underline;\">\u306e\u8cb8\u4ed8\u3051\u306b\u3088\u308b\u5bfe\u4fa1<\/span>\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p>\u3042\u308b\u5bfe\u8c61\u7269\u304c\u3053\u306e\u300c\u8239\u8236\u306e\u8cb8\u4ed8\u3051\u300d\u306b\u5f53\u305f\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u307e\u305a\u3001\u305d\u3053\u306b\u3044\u3046\u300c\u8239\u8236\u300d\u306e\u610f\u5473\u3092\u660e\u3089\u304b\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u3044\u3046\u307e\u3067\u3082\u306a\u3044\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u6240\u5f97\u7a0e\u6cd5\u306b\u306f\u300c\u8239\u8236\u300d\u306e\u5b9a\u7fa9\u306f\u306a\u3044\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u3053\u306e\u9023\u8f09\u3067\u7d39\u4ecb\u3057\u3066\u304d\u305f\u691c\u8a0e\u306e\u6d41\u308c\u3092\u8003\u3048\u308b\u3068\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u300c\u8239\u8236\u300d\u3068\u3044\u3046\u6982\u5ff5\u3092\u7406\u89e3\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u307e\u305a\u3001\u56fa\u6709\u6982\u5ff5\u306a\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u4ed6\u306e\u6cd5\u5f8b\u304b\u3089\u306e\u501f\u7528\u6982\u5ff5\u306a\u306e\u304b\u3068\u3044\u3046\u70b9\u304b\u3089\u8003\u5bdf\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u305d\u3046\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u307e\u305f\u3001\u305d\u3082\u305d\u3082\u3001\u6240\u5f97\u7a0e\u6cd5161\u6761\uff13\u53f7\u306b\u3044\u3046\u300c\u8239\u8236\u300d\u3068\u306f\u3001\u540c\u6cd5\uff12\u6761\uff11\u980519\u53f7\u3084\u540c\u6cd526\u6761\uff11\u9805\u306b\u3044\u3046\u300c\u8239\u8236\u300d\u3068\u540c\u3058\u610f\u5473\u306b\u89e3\u91c8\u3059\u3079\u304d\u306a\u306e\u3067\u3042\u308d\u3046\u304b\u3068\u3044\u3046\u7591\u554f\u3082\u751f\u3058\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u540c\u4e00\u79df\u7a0e\u6cd5\u5185\u306b\u304a\u3051\u308b\u7528\u8a9e\u306e\u610f\u7fa9\u304c\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u5f97\u308b\u306e\u304b\u3068\u3044\u3046\u554f\u984c\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\u300a\u5b9a\u7fa9\u300b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u5341\u4e5d\u3000\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3000\u3000\u4e0d\u52d5\u7523\u6240\u5f97\u82e5\u3057\u304f\u306f\u96d1\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308a\u3001\u53c8\u306f\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u82e5\u3057\u304f\u306f\u96d1\u6240\u5f97\u3092\u751f\u305a\u3079\u304d\u696d\u52d9\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u3001\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u3001<span style=\"text-decoration: underline;\">\u8239\u8236<\/span>\u3001\u8eca\u4e21\u53ca\u3073\u904b\u642c\u5177\u3001\u5de5\u5177\u3001\u5668\u5177\u53ca\u3073\u5099\u54c1\u3001\u9271\u696d\u6a29\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3067\u511f\u5374\u3092\u3059\u3079\u304d\u3082\u306e\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u6240\u5f97\u7a0e\u6cd526\u6761\u300a\u4e0d\u52d5\u7523\u6240\u5f97\u300b<\/strong><\/p>\n<p style=\"text-indent: 15px;\">\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u306f\u3001\u4e0d\u52d5\u7523\u3001\u4e0d\u52d5\u7523\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u3001<span style=\"text-decoration: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/fukayomi28-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-58867 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/fukayomi28-1.png\" alt=\"\" width=\"557\" height=\"82\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/12\/fukayomi28-1.png 696w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/12\/fukayomi28-1-300x43.png 300w\" sizes=\"(max-width: 557px) 100vw, 557px\" 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title=\"\u65e5\u672c\u6d77\u6d0b\u6398\u524a\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jdc.co.jp\/business\/offshore\/rigtype.php\" target=\"_blank\">\u65e5\u672c\u6d77\u6d0b\u6398\u524a\u682a\u5f0f\u4f1a\u793e\uff08JDC\uff09<\/a>\u304b\u3089\u306e\u5f15\u7528\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 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class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-indent: 15px;\">\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u5916\u56fd\u6cd5\u4eba\u304c\u5c45\u4f4f\u8005\u53c8\u306f\u5185\u56fd\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u3057\u305f\u7279\u5b9a\u306e\u7269\u306e\u8cb8\u4ed8\u3051\u304c\u540c\u6cd5161\u6761\uff13\u53f7\u306e\u300e\u8239\u8236\u300f\u306e\u8cb8\u4ed8\u3051\u306b\u5f53\u305f\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u7269\u306e\u8cb8\u4ed8\u3051\u306b\u95a2\u4fc2\u3059\u308b\u5404\u822c\u306e\u4e8b\u60c5\u3092\u793e\u4f1a\u901a\u5ff5\u306b\u7167\u3089\u3057\u3066\u691c\u8a0e\u3057\u3066\u6c7a\u3059\u308b\u307b\u304b\u306f\u306a\u3044\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3059\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u305d\u306e\u4e0a\u3067\u3001\u6b21\u306e\u3088\u3046\u306b\u8aac\u793a\u3057\u3066\u3001\u300c\u6c34\u4e0a\u306b\u6d6e\u63da\u3057\u3066\u306e\u79fb\u52d5\u53ca\u3073\u7a4d\u8f09\u306b\u4fc2\u308b\u7279\u5fb4\u3092\u5099\u3048\u305f\u672c\u4ef6\u5404\u30ea\u30b0\u300d\u306b\u3064\u3044\u3066\u300c\u8239\u8236\u300d\u8a72\u5f53\u6027\u3092\u5426\u5b9a\u3057\u306a\u3044\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-indent: 15px;\">\u672c\u4ef6\u5404\u30ea\u30b0\u306f\u3001\u3044\u305a\u308c\u3082\u3001\u6398\u524a\u6a5f\u5668\u3084\u5c45\u4f4f\u7528\u306e\u65bd\u8a2d\u7b49\u3092\u642d\u8f09\u3057\u305f\u307e\u307e\u6d0b\u4e0a\u306b\u6d6e\u63da\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u3057\u304b\u3082\u3001\u305d\u306e\u72b6\u614b\u3067\u66f3\u822a\u8239\u306b\u727d\u5f15\u3055\u308c\u3066\uff08\u30a6\u30a7\u30c3\u30c8\u30c8\u30a6\uff09\u3001\u30da\u30eb\u30b7\u30e3\u6e7e\u5185\u3092\u79fb\u52d5\u3059\u308b\u306e\u307f\u306a\u3089\u305a\u3001\u5e83\u5cf6\u304b\u3089\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u9023\u90a6\u306a\u3044\u3057\u30a2\u30e9\u30d6\u9996\u9577\u56fd\u9023\u90a6\u307e\u3067\u79fb\u52d5\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u3053\u308d\u3001\u81ea\u529b\u3067\u6c34\u4e0a\u3092\u822a\u884c\u3057\u306a\u3044\u30b5\u30eb\u30d9\u30fc\u30b8\u8239\u3001\u5de5\u4f5c\u8239\u3001\u8d77\u91cd\u6a5f\u8239\u304c\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u980519\u53f7\u306e\u898f\u5b9a\u306e\u904b\u7528\u4e0a\u540c\u898f\u5b9a\u306b\u3044\u3046\u300e\u8239\u8236\u300f\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3066\u3044\u308b\u3053\u3068\uff65\uff65\uff65\u3068\u306e\u5bfe\u6bd4\u304b\u3089\u3057\u3066\u3082\u3001\u4ee5\u4e0a\u306e\u3088\u3046\u306a\u6c34\u4e0a\u306b\u6d6e\u63da\u3057\u3066\u306e\u79fb\u52d5\u53ca\u3073\u7a4d\u8f09\u306b\u4fc2\u308b\u7279\u5fb4\u3092\u5099\u3048\u305f\u672c\u4ef6\u5404\u30ea\u30b0\u3092\u3082\u3063\u3066\u3001\u300e\u8239\u8236\u300f\u306b\u542b\u307e\u308c\u308b\u3068\u307f\u308b\u3053\u3068\u304c\u683c\u5225\u4e0d\u81ea\u7136\u3067\u3042\u308b\u3068\u306f\u3044\u3044\u96e3\u3044\u3002<\/p>\n<\/div>\n<p>\u3055\u3089\u306b\u3001\u6771\u4eac\u5730\u88c1\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8ad6\u3058\u3066\u672c\u4ef6\u5404\u30ea\u30b0\u3092\u6240\u5f97\u7a0e\u6cd5161\u6761\uff13\u53f7\u306b\u3044\u3046\u300c\u8239\u8236\u300d\u306b\u5f53\u305f\u308b\u3068\u5224\u65ad\u3057\u3001X\u793e\u306e\u4e3b\u5f35\u3092\u65a5\u3051\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-indent: 15px;\">X\u793e\u306b\u5bfe\u3059\u308b\u672c\u4ef6\u5404\u30ea\u30b0\u306e\u8cb8\u4ed8\u3051\u306f\u3001\u3044\u305a\u308c\u3082\u3001\u305d\u308c\u3089\u306b\u95a2\u4fc2\u3059\u308b\u5404\u822c\u306e\u4e8b\u60c5\u3092\u793e\u4f1a\u901a\u5ff5\u306b\u7167\u3089\u3057\u3066\u691c\u8a0e\u3059\u308b\u3068\u3001X\u793e\u304c\u672c\u4ef6\u306b\u304a\u3044\u3066\u6307\u6458\u3059\u308b\u4ed6\u306e\u4e8b\u60c5\uff08\u672c\u4ef6\u5404\u30ea\u30b0\u306e\u672c\u8cea\u7684\u306a\u53ce\u76ca\u306e\u6e90\u6cc9\u305f\u308b\u6d3b\u52d5\u306f\u3001\u6d77\u5e95\u306b\u56fa\u5b9a\u3055\u308c\u3066\u884c\u3046\u6d77\u6d0b\u6398\u524a\u306e\u4f5c\u696d\u3067\u3042\u308a\u3001\u305d\u306e\u4f5c\u696d\u306f\u3001\u5404\u30ec\u30b0\u3092\u4e0b\u3052\u3066\u6d77\u5e95\u306b\u7740\u5e95\u3055\u305b\u3001\u3053\u308c\u3089\u3092\u652f\u3048\u306b\u3057\u3066\u30cf\u30eb\u3092\u6ce2\u6d6a\u306e\u5f71\u97ff\u3092\u53d7\u3051\u306a\u3044\u9ad8\u3055\u307e\u3067\u4e0a\u6607\u3055\u305b\u305f\u72b6\u614b\u3067\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u672c\u4ef6\u5404\u30ea\u30b0\u304c\u3053\u306e\u3088\u3046\u306a\u72b6\u614b\u3067\u6398\u524a\u4f5c\u696d\u306b\u4f9b\u3055\u308c\u308b\u6642\u9593\u306f\u3001\u305d\u306e\u79fb\u52d5\u6642\u9593\u3092\u306f\u308b\u304b\u306b\u4e0a\u56de\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u3053\u3068\u7b49\uff09\u3092\u8003\u616e\u3057\u3066\u3082\u3001\u6240\u5f97\u7a0e\u6cd5161\u6761\uff13\u53f7\u306e\u300e\u8239\u8236\u300f\u306e\u8cb8\u4ed8\u3051\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u8a8d\u3081\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3002\u3053\u306e\u3088\u3046\u306b\u8a8d\u5b9a\u3057\u3066\u3082\u3001\u4e0a\u8a18\u306e\u5404\u822c\u306e\u4e8b\u60c5\u306b\u7167\u3089\u3057\u3001X\u793e\u304c\u672c\u4ef6\u3067\u4e3b\u5f35\u3059\u308b\u3088\u3046\u306a\u6cd5\u7684\u5b89\u5b9a\u6027\u3084\u4e88\u6e2c\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u554f\u984c\u304c\u751f\u305a\u308b\u3068\u306f\u3044\u3044\u96e3\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u63a7\u8a34\u5be9\u6771\u4eac\u9ad8\u88c1\u5e73\u621026\u5e74\uff14\u670824\u65e5\u5224\u6c7a\uff08\u8a1f\u670861\u5dfb\uff11\u53f7195\u9801\uff09\u306f\u3001\u539f\u5be9\u306e\u5224\u65ad\u306f\u76f8\u5f53\u3067\u3042\u308b\u3068\u3057\u3066\u3001X\u793e\u306e\u63a7\u8a34\u3092\u68c4\u5374\u3057\u305f\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\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 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