{"id":59075,"date":"2014-12-18T10:20:21","date_gmt":"2014-12-18T01:20:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=59075"},"modified":"2014-12-18T10:25:09","modified_gmt":"2014-12-18T01:25:09","slug":"tax-article-139","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-139\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c14\u56de\u3011\u300c\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u5c55\u671b\u3059\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u5c55\u671b\u3059\u308b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u5e38\u52d9\u7406\u4e8b\u3000<strong>\u963f\u90e8\u3000\u6cf0\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u306f\u3058\u3081\u306b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u6cd5\u4eba\u7a0e\u5236<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u571f\u5730\uff65\u4f4f\u5b85\u7a0e\u5236<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff15\u3000\u305d\u306e\u4ed6<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u7dcf\u9078\u6319\u3067\u4e2d\u65ad\u3055\u308c\u3066\u3044\u305f\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306f\u300112\u670816\u65e5\u306e\u81ea\u6c11\u515a\u7a0e\u8abf\u30a4\u30f3\u30ca\u30fc\u958b\u50ac\u306b\u3088\u308a\u518d\u958b\u3055\u308c\u305f\u3002<\/p>\n<p>12\u670825\u65e5\u304b\u3089\u306f\u9023\u65e5\u3001\u81ea\u6c11\u515a\u7a0e\u8abf\u6b63\u526f\u9867\u554f\u5e79\u4e8b\u4f1a\u30fb\u5c0f\u59d4\u54e1\u4f1a\u304c\u958b\u50ac\u3055\u308c\u3001\u540c\u6642\u4e26\u884c\u3067\u516c\u660e\u515a\u306e\u7a0e\u8abf\u3001\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5354\u8b70\u4f1a\u3082\u65ad\u7d9a\u7684\u306b\u958b\u50ac\u3055\u308c\u300112\u670830\u65e5\u306b\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3068\u308a\u307e\u3068\u3081\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e8b\u52d9\u7684\u306a\u4f5c\u696d\u306f\u3001\u8ca1\u52d9\u7701\uff65\u7dcf\u52d9\u7701\u3067\u9078\u6319\u4e2d\u3082\u7d99\u7d9a\u3055\u308c\u3066\u304a\u308a\u3001\u4e0e\u515a\u7a0e\u8abf\u306b\u4e0a\u308b\u306e\u306f\u3001\u30de\u30eb\u653f\uff08\uff1d\u653f\u6cbb\u7684\u306a\u6c7a\u7740\uff09\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u4e8b\u9805\u306e\u307f\u3068\u306a\u308d\u3046\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u672c\u7a3f\u3067\u306f\u3001\u65e2\u306b\u7d50\u8ad6\u304c\u51fa\u3066\u3044\u308b\u4e8b\u9805\u306e\u6982\u8981\u3001\u306a\u3089\u3073\u306b\u30de\u30eb\u653f\u4e8b\u9805\u306e\u4e88\u60f3\u3092\u542b\u3081\u3001\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5168\u4f53\u3092\u5c55\u671b\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6cd5\u4eba\u7a0e\u5236<\/strong><\/h4>\n<p><a title=\"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c13\u56de\u3011\u300c\u89e3\u6563\u30fb\u7dcf\u9078\u6319\u3067\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306f\u3069\u3046\u306a\u308b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-133\/\" target=\"_blank\">\u65e2\u5831\u306e\u901a\u308a<\/a>\u6cd5\u4eba\u7a0e\u306e\u8ca1\u6e90\u8ad6\uff08\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u7b49\uff09\u306f\u4e3b\u8981\u306a\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u3092\u542b\u3081\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5185\u5bb9\u3067\u3001\u65e2\u306b\u8ca1\u52d9\u7701\uff65\u7dcf\u52d9\u7701\u3068\u7d4c\u56e3\u9023\u306e\u9593\u3067\u307b\u307c\u6c7a\u7740\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/h4>\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\u300c<span style=\"color: #333399;\">\u6240\u5f97\u5272<\/span>\uff1a<span style=\"color: #800000;\">\u5916\u5f62\u6a19\u6e96<\/span>\uff08\u4ed8\u52a0\u4fa1\u5024\u5272\uff0b\u8cc7\u672c\u5272\uff09\u300d\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u73fe\u884c<span style=\"text-decoration: underline;\">\u300c<span style=\"color: #333399; text-decoration: underline;\">\uff16<\/span>\uff1a<span style=\"color: #800000; text-decoration: underline;\">\uff12<\/span>\u300d<\/span>\u21d2\u5e73\u621027\u5e74\u5ea6<span style=\"text-decoration: underline;\">\u300c<span style=\"color: #333399; text-decoration: underline;\">\uff15<\/span>\uff1a<span style=\"color: #800000; text-decoration: underline;\">\uff13<\/span>\u300d<\/span>\u21d2\u5e73\u621028\u5e74\u5ea6\u4ee5\u964d<span style=\"text-decoration: underline;\">\u300c<span style=\"color: #333399; text-decoration: underline;\">\uff14<\/span>\uff1a<span style=\"color: #800000; text-decoration: underline;\">\uff14<\/span>\u300d<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e2d\u5c0f\u6cd5\u4eba\u3078\u306e\u9069\u7528\u62e1\u5927\u306f\u884c\u308f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5831\u916c\u7d66\u4e0e\u984d\u304b\u3089<span style=\"text-decoration: underline;\">\u8cc3\u4e0a\u3052\u5206\u3092\u63a7\u9664\u3059\u308b\u5236\u5ea6<\/span>\u3092\u5275\u8a2d\uff08\u8981\u4ef6\u306f\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3068\u540c\u69d8\u3001\u5e73\u621029\u5e74\u5ea6\u307e\u3067\u306e\u7279\u4f8b\u63aa\u7f6e\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8cc7\u672c\u5272\u306e\u8ab2\u7a0e\u6a19\u6e96\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2\uff08\u30a2\uff09\u3001\uff08\u30a4\uff09\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u30a2\uff09\uff1a\uff08\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\uff09\u8cc7\u672c\u91d1\u7b49\u306e\u984d\uff0d\u7121\u511f\u6e1b\u8cc7\u30fb\u8cc7\u672c\u6e96\u5099\u91d1\u306e\u53d6\u5d29\u3057\u984d\uff0b\u7121\u511f\u5897\u8cc7\u306e\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u30a4\uff09\uff1a\uff08\u4f1a\u793e\u6cd5\u4e0a\u306e\uff09\u8cc7\u672c\u91d1\u306e\u984d\uff0b\u8cc7\u672c\u6e96\u5099\u91d1\u306e\u984d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664<\/strong><\/h4>\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\u73fe\u884c\uff1a<span style=\"color: #333399;\">\uff3b\u63a7\u9664\u9650\u5ea6\uff1a80\uff05\uff3d<\/span>\u00d7<span style=\"color: #800000;\">\uff3b\u7e70\u8d8a\u671f\u9593\uff1a\uff19\u5e74\uff3d<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5e73\u621027\u30fb28\u5e74\u5ea6\uff1a<span style=\"color: #333399;\">\uff3b65\uff05\uff3d<\/span>\u00d7<span style=\"color: #800000;\">\uff3b\uff19\u5e74\uff3d<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5e73\u621029\u5e74\u5ea6\uff1a<span style=\"color: #333399;\">\uff3b50\uff05\uff3d<\/span>\u00d7<span style=\"color: #800000;\">\uff3b10\u5e74\uff3d<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u518d\u5efa\u4e2d\u3001\u5275\u696d\u76f4\u5f8c\u306e\u7279\u4f8b\u3092\u5275\u8a2d\uff1a<span style=\"color: #333399;\">\uff3b100\uff05\uff3d<\/span>\u00d7<span style=\"color: #800000;\">\uff3b\uff17\u5e74\uff3d<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e2d\u5c0f\u6cd5\u4eba\u3078\u306e\u9069\u7528\u62e1\u5927\u306f\u884c\u308f\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u53d7\u53d6\u914d\u5f53\u306e\u76ca\u91d1\u4e0d\u7b97\u5165<\/strong><\/h4>\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;\"><span style=\"color: #333399;\">\u30fb\u3010\u4fdd\u6709\u6bd4\u7387100\uff05\u672a\u6e8033.3\uff05\u4ee5\u4e0a\u3011<\/span>\uff1a<span style=\"text-decoration: underline;\">\u5168\u984d<\/span>\u76ca\u91d1<span style=\"text-decoration: underline;\">\u4e0d\u7b97\u5165<\/span>\u3001\u8ca0\u50b5\u5229\u5b50\u63a7\u9664<span style=\"text-decoration: underline;\">\u3042\u308a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30fb\u3010\u4fdd\u6709\u6bd4\u738733.3\uff05\u672a\u6e80\uff15\uff05\u4ee5\u4e0a\u3011<\/span>\uff1a<span style=\"text-decoration: underline;\">50\uff05<\/span>\u76ca\u91d1<span style=\"text-decoration: underline;\">\u4e0d\u7b97\u5165<\/span>\u3001\u8ca0\u50b5\u5229\u5b50\u63a7\u9664<span style=\"text-decoration: underline;\">\u306a\u3057<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30fb\u3010\u4fdd\u6709\u6bd4\u7387\uff15\uff05\u672a\u6e80\u3011<\/span>\uff1a<span style=\"text-decoration: underline;\">20\uff05<\/span>\u76ca\u91d1<span style=\"text-decoration: underline;\">\u4e0d\u7b97\u5165<\/span>\u3001\u8ca0\u50b5\u5229\u5b50\u63a7\u9664<span style=\"text-decoration: underline;\">\u306a\u3057<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30fb\u3010\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306e\u5206\u914d\u91d1\u3011<\/span>\uff1a<span style=\"text-decoration: underline;\">\u5168\u984d<\/span>\u76ca\u91d1<span style=\"text-decoration: underline;\">\u7b97\u5165<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30fb\u3010\uff25\uff34\uff26\u306e\u5206\u914d\u91d1\u3011<\/span>\uff1a<span style=\"text-decoration: underline;\">20\uff05<\/span>\u76ca\u91d1<span style=\"text-decoration: underline;\">\u4e0d\u7b97\u5165<\/span><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u7814\u7a76\u958b\u767a\u7a0e\u5236<\/strong><\/h4>\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\u300c\u7dcf\u984d\u578b\u300d\u306e\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\uff1a<span style=\"text-decoration: underline;\">30\uff05\u21d225\uff05<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5916\u90e8\u59d4\u8a17\u7814\u7a76\u8cbb\u306f\u5225\u67a0\u3068\u3057\u63a7\u9664\u9650\u5ea6\u984d\uff15\uff05\u3067\u8a2d\u5b9a\uff08\u63a7\u9664\u7387\u306f\u8abf\u6574\u4e2d\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u9650\u5ea6\u8d85\u904e\u984d\u306e\u7e70\u8d8a\u3057\u306f\u8a8d\u3081\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c\u7dcf\u984d\u578b\u300d\u3092\u5e73\u621028\u5e74\u5ea6\u672b\u307e\u3067\u306e\u6642\u9650\u63aa\u7f6e\u3068\u3059\u308b\uff0829\u5e74\u5ea6\u306b\u629c\u672c\u6539\u6b63\u3092\u4e88\u5b9a\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b\uff08\uff19\u53f7\u8cb7\u63db\u3048\uff09<\/strong><\/h4>\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\uff19\u53f7\u8cb7\u63db\u3048\u306e\u9069\u7528\u671f\u9650\u306f\u5ef6\u9577\u3055\u308c\u308b\u304c\u671f\u9650\u306f\u672a\u5b9a\uff08\u5e73\u621028\u5e7412\u6708\u672b\u304c\u6709\u529b\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8cb7\u63db\u8cc7\u7523\u3088\u308a\u300c\u6a5f\u68b0\u30fb\u88c5\u7f6e\u300d\u3092\u9664\u5916<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8a98\u81f4\u533a\u57df\u306e\u5916\u21d2\u5185\u3078\u306e\u8cb7\u63db\u3048\u3092\u9664\u5916<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5727\u7e2e\u7387\uff08\u8abf\u6574\u4e2d\uff09<\/p>\n<\/div>\n<p>\u4ee5\u4e0a\u306e\u8ab2\u7a0e\u30d9\u30fc\u30b9\u62e1\u5927\u7b49\u3092\u5b9f\u52b9\u7a0e\u7387\u306b\u63db\u7b97\u3059\u308c\u3070\u3001\u4ed5\u4e0a\u308a\u6642\uff08\u5e73\u5e74\u5ea6\uff09\u5206\u30672.1\uff05\uff5e2.2\uff05\u3001\u5e73\u621027\u5e74\u5ea6\uff08\u521d\u5e74\u5ea6\uff09\u5206\u3067\u306f1.5\uff05\u7a0b\u5ea6\u3067\u3057\u304b\u306a\u3044\u3002\u305d\u3046\u306a\u308c\u3070\u3001\u5168\u4f53\u3068\u3057\u3066\u306f\u7a0e\u53ce\u4e2d\u7acb\u3067\u3082\u3001\u4f01\u696d\uff65\u696d\u754c\u306b\u3088\u3063\u3066\u306f\u304b\u3048\u3063\u3066\u5897\u7a0e\u3068\u306a\u308b\u4f01\u696d\u304c\u7d9a\u51fa\u3059\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u53ce\u306f\u4f01\u696d\u696d\u7e3e\u306e\u62e1\u5927\u4ee5\u4e0a\u306e\u30da\u30fc\u30b9\u3067\u9806\u8abf\u306b\u4f38\u3073\u3066\u304a\u308a\u3001\u5e73\u621026\u5e74\u5ea6\u306f\u5f53\u521d\u898b\u7a4d\u308a10\u5146\u5186\uff08\u56fd\u7a0e\u306e\u307f\uff09\u3092\uff11\u5146\u5186\u4ee5\u4e0a\u4e0a\u56de\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<br \/>\n\u7d4c\u56e3\u9023\u3068\u3057\u3066\u306f\u3001\u5e73\u621027\u5e74\u5ea6\u306b\u5c11\u306a\u304f\u3068\u30822.5\uff05\u306e\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u3092\u6c42\u3081\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u5973\u6027\u306e\u50cd\u304d\u65b9\u306b\u4e2d\u7acb\u7684\u306a\u7a0e\u5236\u3068\u3057\u3066\u898b\u76f4\u3057\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u914d\u5076\u8005\u63a7\u9664\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u8b70\u8ad6\u4e0d\u5341\u5206\u3068\u3057\u3066\u5148\u9001\u308a\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4ee5\u964d\u306e\u8ab2\u984c\u3068\u3057\u3066\u3001\u63a7\u9664\u5236\u5ea6\u5168\u4f53\u306e\u898b\u76f4\u3057\u3068\u4f75\u305b\u3066\u691c\u8a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308d\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\uff2e\uff29\uff33\uff21\u306e\u62e1\u5145<\/strong><\/h4>\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-bottom: 3px;\">\u6240\u5f97\u7a0e\uff65\u4f4f\u6c11\u7a0e\u3067\u306f\u3001\u30b8\u30e5\u30cb\u30a2\uff2e\uff29\uff33\uff21\u306e\u5275\u8a2d\u3092\u542b\u3080\uff2e\uff29\uff33\uff21\u306e\u62e1\u5145\u304c\u6700\u5927\u306e\u76ee\u7389\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u65b0\u898f\u6295\u8cc7\u984d\u3092\u5e74\u9593100\u4e07\u5186\u304b\u3089<span style=\"text-decoration: underline;\">120\u4e07\u5186<\/span>\u306b\u5f15\u4e0a\u3052\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb<span style=\"text-decoration: underline;\">\u30b8\u30e5\u30cb\u30a2\uff2e\uff29\uff33\uff21<\/span>\u306e\u5275\u8a2d\uff1a\uff10\u6b73\uff5e19\u6b73\u306e\u672a\u6210\u5e74\u8005\u306b\u3064\u304d\u3001\u5e74\u959380\u4e07\u5186\u3092\u4e0a\u9650\u3068\u3059\u308b\u53e3\u5ea7\u958b\u8a2d\u3092\u53ef\u80fd\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u51fa\u56fd\u7a0e\uff08\u500b\u4eba\uff09\u306e\u5275\u8a2d<\/strong><\/h4>\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-bottom: 3px;\">\u51fa\u56fd\u6642\u306e\u8b72\u6e21\u6240\u5f97\u8ab2\u7a0e\u306e\u7279\u4f8b\u3068\u3057\u3066\u3001\u51fa\u56fd\u7a0e\u304c\u5275\u8a2d\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5728\u4f4f\u671f\u9593\u8981\u4ef6\uff1a\u51fa\u56fd\u76f4\u524d10\u5e74\u5185\u306b\u304a\u3044\u3066\uff15\u5e74\u4ee5\u4e0a\u5c45\u4f4f\u8005\u3067\u3042\u3063\u305f\u8005\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5bfe\u8c61\u8cc7\u7523\uff1a\u6709\u4fa1\u8a3c\u5238\u3001\u533f\u540d\u7d44\u5408\u5951\u7d04\u306e\u51fa\u8cc7\u6301\u5206\u3001\u672a\u6c7a\u6e08\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8cc7\u7523\u898f\u6a21\u8981\u4ef6\uff1a\u5bfe\u8c61\u8cc7\u7523\u306e\u51fa\u56fd\u6642\u306e\u8a55\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0a\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u672a\u5b9f\u73fe\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30ed\u30b9\u306b\u3064\u3044\u3066\u3082\u51fa\u56fd\u6642\u306b\u5b9f\u73fe\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u51fa\u56fd\u6642\u306b\u4ed6\u306e\u6240\u5f97\u3068\u3042\u308f\u305b\u3066\u7533\u544a\u7d0d\u7a0e\u3092\u884c\u3046\u304b\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u5c4a\u3051\u51fa\u3066\u3001\u51fa\u56fd\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u6642\u306b\u4ed6\u306e\u6240\u5f97\u3068\u3042\u308f\u305b\u3066\u7533\u544a\u7d0d\u7a0e\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u4e00\u6642\u7684\u306a\u51fa\u56fd\u3067\u3042\u308a\u51fa\u56fd\u671f\u9593\u4e2d\u306b\u8cc7\u7523\u58f2\u5374\u3092\u884c\u3046\u3053\u3068\u306a\u304f\u5e30\u56fd\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u8005\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u51fa\u56fd\u6642\u306b\u62c5\u4fdd\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u7d0d\u7a0e\u3092\u7336\u4e88\u3059\u308b\u3002\u51fa\u56fd\u671f\u9593\u4e2d\u306b\u8cc7\u7523\u58f2\u5374\u3092\u884c\u3046\u3053\u3068\u306a\u304f\uff15\u5e74\u4ee5\u5185\u306b\u5e30\u56fd\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5e30\u56fd\u6642\u306b\u51fa\u56fd\u6642\u7279\u4f8b\u5206\u306f\u514d\u9664\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/strong><\/h4>\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>\u571f\u5730\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ca0\u62c5\u8efd\u6e1b\u306e\u3046\u3061\u5546\u696d\u5730\u7b49\u306e\u5b85\u5730\u306b\u3064\u3044\u3066\u3001\u73fe\u884c\u3067\u306f\u8ca0\u62c5\u6c34\u6e96\uff08\uff1d\u524d\u5e74\u5ea6\u8ab2\u7a0e\u6a19\u6e96\u984d\uff0f\u5f53\u8a72\u5e74\u5ea6\u8a55\u4fa1\u984d\uff0960\uff05\uff5e70\uff05\u306e\u5834\u5408\u306f\u8ab2\u7a0e\u6a19\u6e96\u984d\u3092\u524d\u5e74\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u636e\u3048\u7f6e\u304d\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u309270\uff05\u306b\u4e00\u672c\u5316\u3059\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6761\u4f8b\u6e1b\u984d\u5236\u5ea6\uff08\u73fe\u5728\u3001\u6771\u4eac\u90fd\u306e\u307f\uff09\u306f\u5b58\u7d9a\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u4f4f\u5b85\u7a0e\u5236<\/strong><\/h4>\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>\u4f4f\u5b85\u7528\u5730\u306b\u95a2\u308f\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u4e26\u3073\u306b\u671f\u9650\u5207\u308c\u3068\u306a\u308b\u8ca0\u62c5\u8abf\u6574\u63aa\u7f6e\u306e\u7279\u4f8b\uff08\u8ca0\u62c5\u6c34\u6e96\u304c100\uff05\u4ee5\u4e0b\u306e\u4f4f\u5b85\u7528\u5730\uff08\u5730\u4fa1\u306e\u4e0a\u6607\u3057\u305f\u571f\u5730\uff09\u306b\u3064\u3044\u3066\u3001\u8ab2\u7a0e\u6a19\u6e96\u984d\u3092\u3001\u524d\u5e74\u5ea6\u8ab2\u7a0e\u6a19\u6e96\u984d\uff0b\uff08\u8a55\u4fa1\u984d\u00d7\u4f4f\u5b85\u7528\u5730\u7279\u4f8b\u5272\u5408\uff08\uff11\/\uff16\u53c8\u306f\uff11\/\uff13\uff09\uff09\u00d7\uff15\uff05\u3068\u3059\u308b\u63aa\u7f6e\uff09\u306f\u5b58\u7d9a\u306e\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002<\/p>\n<p>\u672c\u5e7412\u670831\u65e5\u3067\u9069\u7528\u671f\u9650\u5207\u308c\u3068\u306a\u308b\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u306e\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u7279\u4f8b\uff08\u4e00\u822c\u4f4f\u5b85\uff1a500\u4e07\u5186\u3001\u3000\u7701\u30a8\u30cd\u30fb\u8010\u9707\u4f4f\u5b85\uff1a1,000\u4e07\u5186\u306e\u975e\u8ab2\u7a0e\u67a0\uff09\u306f\u3001\u62e1\u5145\u306e\u4e0a\u3001\u5b58\u7d9a\u306e\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u7279\u4f8b\u306f\u30012,500\u4e07\u5186\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u62e1\u5145\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u307b\u304b\u3001\u4f4f\u5b85\u53d6\u5f97\u6642\u306e\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3001\u767b\u9332\u514d\u8a31\u7a0e\u7b49\u306e\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\u306f\u3044\u305a\u308c\u3082\u5b58\u7d9a\u306e\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\n<p>\u4ee5\u4e0a\u3001\u73fe\u6642\u70b9\u307e\u3067\u306b\u4e8b\u52d9\u7684\u306b\u306f\u307b\u307c\u7d50\u8ad6\u304c\u5f97\u3089\u308c\u3066\u3044\u308b\u4e8b\u9805\u3092\u8aac\u660e\u3057\u3066\u304d\u305f\u304c\u3001\u73fe\u5728\u307e\u3067\u306b\u65b9\u5411\u6027\u304c\u793a\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u4e0e\u515a\u7a0e\u8abf\u306e\u4e2d\u3067\u30de\u30eb\u653f\u6271\u3044\u3068\u306a\u308b\u4e8b\u9805\u3092\u5217\u6319\u3059\u308c\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u70b9\u3067\u3042\u308b\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 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5730\u7403\u6e29\u6696\u5316\u5bfe\u7b56\u7a0e\uff08\u77f3\u6cb9\u77f3\u70ad\u7a0e\uff09\u306e\u68ee\u6797\u5438\u53ce\u6e90\u5bfe\u7b56\u3078\u306e\u4f7f\u9014\u62e1\u5927<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8eca\u4f53\u8ab2\u7a0e\u306e\u3046\u3061\u30a8\u30b3\u30ab\u30fc\u6e1b\u7a0e\u306e\u6271\u3044<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8d08\u4e0e\u7a0e\u306e\u62e1\u5927\uff08\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u7279\u4f8b\u306e\u4f7f\u9014\u62e1\u5927\uff09<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f2015\/1\/22\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 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>\u4ee5\u4e0a\u306e\u8ab2\u7a0e\u30d9\u30fc\u30b9\u62e1\u5927\u7b49\u3092\u5b9f\u52b9\u7a0e\u7387\u306b\u63db\u7b97\u3059\u308c\u3070\u3001\u4ed5\u4e0a\u308a\u6642\uff08\u5e73\u5e74\u5ea6\uff09\u5206\u30672.1\uff05\uff5e2.2\uff05\u3001\u5e73\u621027\u5e74\u5ea6\uff08\u521d\u5e74\u5ea6\uff09\u5206\u3067\u306f1.5\uff05\u7a0b\u5ea6\u3067\u3057\u304b\u306a\u3044\u3002\u305d\u3046\u306a\u308c\u3070\u3001\u5168\u4f53\u3068\u3057\u3066\u306f\u7a0e\u53ce\u4e2d\u7acb\u3067\u3082\u3001\u4f01\u696d\uff65\u696d\u754c\u306b\u3088\u3063\u3066\u306f\u304b\u3048\u3063\u3066\u5897\u7a0e\u3068\u306a\u308b\u4f01\u696d\u304c\u7d9a\u51fa\u3059\u308b\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":[177,167,181,290],"tags":[601],"backnumber":[1774],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 23:46:38","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/59075"}],"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=59075"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/59075\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=59075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=59075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=59075"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=59075"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=59075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}