{"id":63656,"date":"2015-02-19T10:14:46","date_gmt":"2015-02-19T01:14:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=63656"},"modified":"2015-02-19T10:47:54","modified_gmt":"2015-02-19T01:47:54","slug":"tax-article-148","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-148\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301054\u3011\u3000\u3014\u7b2c\uff17\u7ae0\u3015\u5224\u4f8b\u306e\u63a2\u3057\u65b9\uff08\u305d\u306e\uff11\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301054\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff17\u7ae0\u3015\u5224\u4f8b\u306e\u63a2\u3057\u65b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e\uff11\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7acb\u6b63\u5927\u5b66\u6cd5\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/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>\uff11\u3000 \u5224\u4f8b\u306e\u691c\u7d22\u65b9\u6cd5<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u57fa\u790e\u7684\u306a\u691c\u7d22\u9805\u76ee<\/h4>\n<p>\u8abf\u3079\u305f\u3044\u5224\u4f8b\u304c\u3042\u308b\u5834\u5408\u3001\u300c\u88c1\u5224\u6240\u540d\u300d\u30fb\u300c\u88c1\u5224\u5e74\u6708\u65e5\u300d\u30fb\u300c\u4e8b\u4ef6\u756a\u53f7\u300d\u7b49\u3092\u30ad\u30fc\u3068\u3057\u3066\u63a2\u3059\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u5224\u4f8b\u3092\u63a2\u3059\u6700\u3082\u4ee3\u8868\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u3001<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/\" target=\"_blank\">\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u5185\u306b\u3042\u308b\u88c1\u5224\u4f8b\u3092\u691c\u7d22\u3059\u308b\u30da\u30fc\u30b8\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/search1\" target=\"_blank\">\u88c1\u5224\u4f8b\u60c5\u5831<\/a>\u300d\u304c\u3042\u308b\uff08\u305f\u3060\u3057\u53ce\u9332\u4e8b\u6848\u6570\u306f\u591a\u304f\u306f\u306a\u3044\uff09\u3002<\/p>\n<p>\u305d\u306e\u300c\u7dcf\u5408\u691c\u7d22\u300d\u753b\u9762\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/search1\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-63657\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/02\/zeihou54-1.png\" alt=\"\" width=\"650\" height=\"479\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/02\/zeihou54-1.png 725w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/02\/zeihou54-1-300x220.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/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:#666699;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0d\u691c\u7d22\u9805\u76ee\uff0d<\/strong><\/span><\/p>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u88c1\u5224\u6240\u540d\uff1a<\/span><\/strong><br \/>\n\u88c1\u5224\u304c\u884c\u308f\u308c\u305f\u88c1\u5224\u6240\u540d<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u4e8b\u4ef6\u756a\u53f7\uff1a<\/span><\/strong><br \/>\n\u88c1\u5224\u6240\u306b\u7533\u7acb\u3055\u308c\u305f\u5e74\u5ea6\u30fb\u4e8b\u4ef6\u306e\u7a2e\u985e\u306e\u7b26\u53f7\u30fb\u756a\u53f7\u304c\u7d44\u307f\u5408\u308f\u3055\u308c\u305f\u3082\u306e\u3067\u3001\u88c1\u5224\u306e\u3072\u3068\u3064\u3072\u3068\u3064\u306b\u4ed8\u3055\u308c\u3066\u3044\u308b\uff08<a href=\"#no2\">\u5f8c\u8ff0<\/a>\uff09\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u88c1\u5224\u5e74\u6708\u65e5\uff1a<\/span><\/strong><br \/>\n\u5224\u6c7a\u30fb\u6c7a\u5b9a\u30fb\u547d\u4ee4\u304c\u4e0b\u3055\u308c\u305f\u5e74\u6708\u65e5<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u5168\u6587\uff1a<\/span><\/strong><br \/>\n\u5224\u6c7a\u5168\u6587\u306b\u542b\u307e\u308c\u308b\u3001\u81ea\u8eab\u304c\u63a2\u3057\u305f\u3044\u4e8b\u6848\u306e\u30ad\u30fc\u30ef\u30fc\u30c9\u3092\u5165\u529b\u3059\u308b\u6b04<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u7dcf\u5408\u691c\u7d22\u300d\u306e\u96a3\u308a\u306e\u30bf\u30d6\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/search2\" target=\"_blank\">\u6700\u9ad8\u88c1\u5224\u6240\u5224\u4f8b\u96c6<\/a>\u300d\u306f\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306e\u88c1\u5224\u4f8b\u3092\u63a2\u3059\u305f\u3081\u306e\u753b\u9762\u3067\u3042\u308b\u304c\u3001\u300c\u7dcf\u5408\u691c\u7d22\u300d\u3088\u308a\u3082\u5165\u529b\u9805\u76ee\u304c\u5897\u3048\u3066\u3044\u308b\u3002\u5897\u3048\u305f\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306b\u8aac\u660e\u3057\u3066\u3044\u304f\u3002<\/p>\n<p><!--more--><\/p>\n<p><a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/search2\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-63658\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/02\/zeihou54-2.png\" alt=\"\" width=\"587\" height=\"847\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/02\/zeihou54-2.png 587w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/02\/zeihou54-2-207x300.png 207w\" sizes=\"(max-width: 587px) 100vw, 587px\" \/><\/a><\/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:#666699;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0d\u691c\u7d22\u9805\u76ee\uff0d<\/strong><\/span><\/p>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u88c1\u5224\u96c6 \u5dfb\u30fb\u53f7\u30fb\u9801\uff1a<\/span><\/strong><br \/>\n\u3053\u3053\u3067\u3044\u3046\u300c\u88c1\u5224\u96c6\u300d\u3068\u306f\u300e\u6700\u9ad8\u88c1\u5224\u6240\u5224\u4f8b\u96c6\u300f\u306e\u3053\u3068\u3067\u3042\u308b\u3002\u6700\u9ad8\u88c1\u5224\u6240\u5224\u4f8b\u59d4\u54e1\u4f1a\u304c\u91cd\u8981\u306a\u5224\u4f8b\u3068\u3057\u3066\u9078\u3093\u3060\u3082\u306e\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\u904e\u53bb\u306b\u540c\u7a2e\u306e\u5224\u65ad\u3092\u4e0b\u3057\u305f\u5224\u4f8b\u3067\u3042\u3063\u3066\u3082\u3001\u62c5\u5f53\u3057\u305f\u6cd5\u5ef7\u304c\u7570\u306a\u308b\u5834\u5408\u7b49\u306f\u63b2\u8f09\u3055\u308c\u308b\u3002<br \/>\n\u300e\u6700\u9ad8\u88c1\u5224\u6240\u5224\u4f8b\u96c6\u300f\u81ea\u4f53\u306f\u6708\u520a\u306e1\u3064\u306e\u518a\u5b50\u3067\u3042\u308b\u304c\u3001\u6c11\u4e8b\uff08\u884c\u653f\u4e8b\u4ef6\u3092\u542b\u3080\uff09\u3068\u5211\u4e8b\u306e\u4e8c\u90e8\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u5404\u3005\u3092\u300e\u6700\u9ad8\u88c1\u5224\u6240\u6c11\u4e8b\u5224\u4f8b\u96c6\u300f\u300e\u6700\u9ad8\u88c1\u5224\u6240\u5211\u4e8b\u5224\u4f8b\u96c6\u300f\u3068\u3057\u3066\u3001\u901a\u5e38\u306e\u56f3\u66f8\u9928\u3067\u306f\u5206\u3051\u3066\u88fd\u672c\u3057\u3066\u3044\u308b\u3002\u901a\u5e38\u3001\u96d1\u8a8c\u7b49\u3067\u5f15\u7528\u3092\u793a\u3059\u5834\u5408\u306b\u306f\u3001\u300e\u6700\u9ad8\u88c1\u5224\u6240\u6c11\u4e8b\u5224\u4f8b\u96c6\u300f\u3092\u300c\u6c11\u96c6\u300d\u3001\u300e\u6700\u9ad8\u88c1\u5224\u6240\u5211\u4e8b\u5224\u4f8b\u96c6\u300f\u3092\u300c\u5211\u96c6\u300d\u3068\u7565\u79f0\u3092\u7528\u3044\u308b\u3002\u767a\u884c\u306f\u662d\u548c22\u5e74\u304b\u3089\u3067\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u300c\u9801\u300d\u306f\u3001\u5224\u4f8b\u96c6\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u5148\u982d\u30da\u30fc\u30b8\u306e\u9801\u756a\u53f7\u3067\u3042\u308b\uff08\u4ee5\u4e0b\u300c\u9801\u300d\u306b\u3064\u3044\u3066\u306f\u3059\u3079\u3066\u540c\u3058\uff09\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u5224\u4f8b\u96c6 \u53f7\u30fb\u9801\uff1a<\/span><\/strong><br \/>\n\u300e\u6700\u9ad8\u88c1\u5224\u6240\u5224\u4f8b\u96c6\u300f\u306b\u63b2\u8f09\u3055\u308c\u306a\u304b\u3063\u305f\u88c1\u5224\u306e\u4e2d\u3067\u5f8c\u65e5\u53c2\u8003\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u5224\u6c7a\u30fb\u6c7a\u5b9a\u304c\u88c1\u5224\u5e74\u6708\u65e5\u9806\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u300e\u6700\u9ad8\u88c1\u5224\u6240\u88c1\u5224\u96c6\u6c11\u4e8b\u300f\u53ca\u3073\u300e\u6700\u9ad8\u88c1\u5224\u6240\u88c1\u5224\u96c6\u5211\u4e8b\u300f\u306e\u3053\u3068\u3067\u3042\u308b\u3002<br \/>\n\u901a\u5e38\u3001\u96d1\u8a8c\u7b49\u3067\u5f15\u7528\u3092\u793a\u3059\u5834\u5408\u306b\u306f\u3001\u300e\u6700\u9ad8\u88c1\u5224\u6240\u88c1\u5224\u96c6\u6c11\u4e8b\u300f\u3092\u300c\u88c1\u5224\u96c6\u6c11\u300d\u53c8\u306f\u300c\u96c6\u6c11\u300d\u3001\u300e\u6700\u9ad8\u88c1\u5224\u6240\u88c1\u5224\u96c6\u5211\u4e8b\u300f\u3092\u300c\u88c1\u5224\u96c6\u5211\u300d\u307e\u305f\u306f\u300c\u96c6\u5211\u300d\u3068\u7565\u79f0\u3092\u7528\u3044\u308b\u3002\u6700\u9ad8\u88c1\u5224\u6240\u306e\u90e8\u5185\u8cc7\u6599\u3068\u3057\u3066\u520a\u884c\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u5e02\u8ca9\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u88c1\u5224\u6240\u8cc7\u6599\u5ba4\u3084\u4e00\u90e8\u306e\u5927\u5b66\u3067\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u3061\u3089\u3082\u767a\u884c\u306f\u662d\u548c22\u5e74\u304b\u3089\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u6c11\u5211\u533a\u5206\uff1a<\/span><\/strong><br \/>\n\u672c\u9023\u8f09\u3010<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301049\u3011\u3000\u3014\u7b2c\uff16\u7ae0\u3015\u5224\u4f8b\u306e\u898b\u65b9\uff08\u305d\u306e\uff17\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-137\/\" target=\"_blank\">\u7b2c49\u56de<\/a>\u3011\u3067\u6c11\u4e8b\u4e8b\u4ef6\u3068\u5211\u4e8b\u4e8b\u4ef6\u306e\u533a\u5225\u3092\u8a18\u3057\u305f\u304c\u3001\u305d\u306e\u533a\u5206\u3067\u3042\u308b\u3002\u884c\u653f\u4e8b\u4ef6\u306f\u6c11\u4e8b\u306b\u542b\u307e\u308c\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u6cd5\u5ef7\u540d\uff1a<\/span><\/strong><br \/>\n\u88c1\u5224\u304c\u884c\u308f\u308c\u305f\u3001\u5927\u6cd5\u5ef7\u53c8\u306f\u5c0f\u6cd5\u5ef7\u306e\u533a\u5225\u3067\u3042\u308b\u3002\u5c0f\u6cd5\u5ef7\u306b\u306f\u3001\u7b2c\u4e00\u304b\u3089\u7b2c\u4e09\u307e\u3067\u306e\uff13\u3064\u306e\u6cd5\u5ef7\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u88c1\u5224\u7a2e\u5225\uff1a<\/span><\/strong><br \/>\n\u672c\u9023\u8f09\u3010<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301048\u3011\u3000\u3014\u7b2c\uff16\u7ae0\u3015\u5224\u4f8b\u306e\u898b\u65b9\uff08\u305d\u306e\uff16\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-135\/\" target=\"_blank\">\u7b2c48\u56de<\/a>\u3011\u306b\u304a\u3044\u3066\u3001\u88c1\u5224\u306e\u5f62\u5f0f\u3068\u3057\u3066\u300c\u5224\u6c7a\u300d\u3068\u300c\u6c7a\u5b9a\u300d\u306e\u9055\u3044\u3092\u8a18\u3057\u305f\u304c\u3001\u305d\u306e\u533a\u90e8\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u4e8b\u4ef6\u540d\uff1a<\/span><\/strong><br \/>\n\u901a\u5e38\u3001\u4e0a\u8a18\u306e\u5224\u4f8b\u96c6\u3084\u88c1\u5224\u96c6\u306b\u306f\u4e8b\u4ef6\u540d\u304c\u4ed8\u3055\u308c\u308b\u304c\u3001\u4e00\u5b57\u4e00\u53e5\u6b63\u78ba\u306b\u308f\u304b\u308b\u5834\u5408\u306f\u305d\u3046\u591a\u304f\u306a\u3044\u3067\u3042\u308d\u3046\u3002\u3053\u306e\u6b04\u306b\u306f\u305d\u306e\u4e8b\u4ef6\u540d\u306e\u30ad\u30fc\u30ef\u30fc\u30c9\u3092\u5165\u529b\u3059\u308b\u6b04\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u7d50\u679c\uff1a<\/span><\/strong><br \/>\n<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301053\u3011\u3000\u3014\u7b2c\uff16\u7ae0\u3015\u5224\u4f8b\u306e\u898b\u65b9\uff08\u305d\u306e11\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-146\/\" target=\"_blank\">\u524d\u56de<\/a>\u307e\u3067\u306b\u68c4\u5374\u3084\u5374\u4e0b\u306e\u5dee\u7570\u7b49\u306b\u3064\u3044\u3066\u8a18\u3057\u305f\u304c\u3001\u305d\u306e\u533a\u5206\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u539f\u5be9\u88c1\u5224\u6240\u540d\uff1a<\/span><\/strong><br \/>\n\u539f\u5be9\u3001\u3059\u306a\u308f\u3061\u63a7\u8a34\u5be9\u3092\u6271\u3063\u305f\u88c1\u5224\u6240\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u539f\u5be9\u88c1\u5224\u5e74\u6708\u65e5\uff1a<\/span><\/strong><br \/>\n\u539f\u5be9\u3001\u3059\u306a\u308f\u3061\u63a7\u8a34\u5be9\u306e\u88c1\u5224\u5e74\u6708\u65e5\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #666699;\">\u53c2\u7167\u6cd5\u6761\uff1a<\/span><\/strong><br \/>\n\u88c1\u5224\u306b\u304a\u3044\u3066\u9069\u7528\u304c\u4e89\u308f\u308c\u305f\u6cd5\u4ee4\u540d\u53ca\u3073\u6761\u6587\u756a\u53f7\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<div>\n<\/div><\/div>\n<p>\u3055\u3089\u306b\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/search3\" target=\"_blank\">\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u4f8b\u96c6<\/a>\u300d\u306e\u30bf\u30d6\u3092\u958b\u304f\u3068<span style=\"color: #666699;\"><strong>\u300c\u9ad8\u88c1\u5224\u4f8b\u96c6\u642d\u8f09 \u5dfb\u30fb\u53f7\u30fb\u9801\u300d<\/strong><\/span>\u3068\u3044\u3046\u6b04\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u5404\u9ad8\u7b49\u88c1\u5224\u6240\u306e\u5224\u4f8b\u59d4\u54e1\u4f1a\u306b\u3088\u308a\u9078\u629e\u3055\u308c\u305f\u88c1\u5224\u4f8b\uff08\u5224\u6c7a\u3068\u6c7a\u5b9a\uff09\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u4f8b\u96c6\u300f\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3082\u300e\u6700\u9ad8\u88c1\u5224\u6240\u5224\u4f8b\u96c6\u300f\u3068\u540c\u69d8\u3001\u5185\u5bb9\u306f\u6c11\u4e8b\u5224\u4f8b\u96c6\u3068\u5211\u4e8b\u5224\u4f8b\u96c6\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u304c\u3001\u5404\u3005\u3092\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u6c11\u4e8b\u5224\u4f8b\u96c6\u300f\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u5224\u4f8b\u96c6\u300f\u3068\u3057\u3066\u3001\u901a\u5e38\u306e\u56f3\u66f8\u9928\u3067\u306f\u5206\u3051\u3066\u88fd\u672c\u3057\u3066\u3044\u308b\uff08\u305f\u3060\u3057\u5e73\u621014\u5e74\u3088\u308a\u90e8\u5185\u8cc7\u6599\u3068\u3055\u308c\u3066\u3044\u308b\uff09\u3002<\/p>\n<p>\u901a\u5e38\u3001\u96d1\u8a8c\u7b49\u3067\u5f15\u7528\u3092\u793a\u3059\u5834\u5408\u306b\u306f\u3001\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u6c11\u4e8b\u5224\u4f8b\u96c6\u300f\u3092\u300c\u9ad8\u6c11\u300d\u3001\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u5224\u4f8b\u96c6\u300f\u3092\u300c\u9ad8\u5211\u300d\u3068\u7565\u79f0\u3092\u7528\u3044\u308b\u3002\u3053\u308c\u3082\u767a\u884c\u306f\u662d\u548c22\u5e74\u304b\u3089\u3067\u3042\u308b\u3002<br \/>\n<span id=\"no2\">\u3000<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u4e8b\u4ef6\u756a\u53f7\u3068\u306f<\/h4>\n<p>\u4e0a\u8ff0\u306e\u300c\u4e8b\u4ef6\u756a\u53f7\u300d\u306b\u3064\u3044\u3066\u3001\u3082\u3046\u5c11\u3057\u8a73\u3057\u304f\u8a18\u3059\u3002<\/p>\n<p>\u88c1\u5224\u6240\u3067\u306f\u4e8b\u4ef6\u3092\u53d7\u3051\u4ed8\u3051\u308b\u3068\u3001\u4e8b\u4ef6\u8a18\u9332\u306e\u8868\u7d19\u306b\u3001\u4e8b\u4ef6\u306e\u7a2e\u985e\u3054\u3068\u306b\u5e74\u5ea6\uff08\u66a6\u5e74\uff09\u30fb\u7b26\u53f7\u30fb\u756a\u53f7\uff08\u6bce\u5e74\uff11\u53f7\u304b\u3089\u59cb\u307e\u308b\u53d7\u4ed8\u306e\u65e9\u3044\u9806\u306b\u632f\u3089\u308c\u308b\u901a\u3057\u756a\u53f7\uff09\u3092\u8868\u8a18\u3059\u308b\u3002\u3053\u308c\u3089\u306e\u756a\u53f7\u306e\u3053\u3068\u3092\u300c\u4e8b\u4ef6\u756a\u53f7\u300d\u3068\u3044\u3046\u3002<\/p>\n<p>\u306a\u304a\u4e8b\u4ef6\u8a18\u9332\u306e\u300c\u7b26\u53f7\u300d\u3068\u306f\u3001\u65e5\u672c\u306e\u5404\u88c1\u5224\u6240\u304c\u53d7\u3051\u4ed8\u3051\u305f\u4e8b\u4ef6\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306b\u3001\u305d\u306e\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u7d30\u304b\u304f\u6307\u5b9a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u7b26\u53f7\u306e\u8a73\u7d30\u306f\u3001\u4ee5\u4e0b\u306e\u6700\u9ad8\u88c1\u5224\u6240\u898f\u5b9a\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\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<ul>\n<li>\u6c11\u4e8b\u4e8b\u4ef6\uff1a\u6c11\u4e8b\u4e8b\u4ef6\u8a18\u9332\u7b26\u53f7\u898f\u7a0b\uff08\u5e73\u621013\u5e74\u6700\u9ad8\u88c1\u5224\u6240\u898f\u7a0b\u7b2c\uff11\u53f7\uff08\u65e7\u898f\u7a0b\uff1a\u662d\u548c22\u5e74\u6700\u9ad8\u88c1\u5224\u6240\u898f\u7a0b\u7b2c\uff18\u53f7\uff09\uff09<\/li>\n<li>\u884c\u653f\u4e8b\u4ef6\uff1a\u884c\u653f\u4e8b\u4ef6\u8a18\u9332\u7b26\u53f7\u898f\u7a0b\uff08\u662d\u548c38\u5e74\u6700\u9ad8\u88c1\u5224\u6240\u898f\u7a0b\u7b2c\uff13\u53f7\uff09<\/li>\n<li>\u5211\u4e8b\u4e8b\u4ef6\uff1a\u5211\u4e8b\u4e8b\u4ef6\u8a18\u9332\u7b26\u53f7\u898f\u7a0b\uff08\u5e73\u621013\u5e74\u6700\u9ad8\u88c1\u5224\u6240\u898f\u7a0b\u7b2c\uff12\u53f7\uff08\u65e7\u898f\u7a0b\uff1a\u662d\u548c24\u5e74\u6700\u9ad8\u88c1\u5224\u6240\u898f\u7a0b\u7b2c26\u53f7\uff09\uff09<\/li>\n<li>\u5bb6\u5ead\u4e8b\u4ef6\uff1a\u5bb6\u5ead\u4e8b\u4ef6\u8a18\u9332\u7b26\u53f7\u898f\u7a0b\uff08\u662d\u548c26\u5e74\u6700\u9ad8\u88c1\u5224\u6240\u898f\u7a0b\u7b2c\uff18\u53f7\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u6c11\u4e8b\u4e8b\u4ef6\u3067\u306f\u30ab\u30bf\u30ab\u30ca\u3001\u5211\u4e8b\u4e8b\u4ef6\u3067\u306f\u3072\u3089\u304c\u306a\u306e\u7b26\u53f7\u304c\u57fa\u672c\u7684\u306b\u4f7f\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u4f8b\u3048\u3070\u300c\u7532\u5730\u65b9\u88c1\u5224\u6240\u5e73\u621026\u5e74\uff08\u30ef\uff09\u7b2c118\u53f7\u300d\u306f\u3001\u7532\u5730\u65b9\u88c1\u5224\u6240\u304c\u5e73\u621026\u5e74\u306b\u53d7\u3051\u4ed8\u3051\u305f118\u756a\u76ee\uff08\uff11\u6708\u306e\u6700\u521d\u306e\u4e8b\u4ef6\u304b\u3089\u6570\u3048\u308b\uff09\u306e\u901a\u5e38\u306e\u6c11\u4e8b\u8a34\u8a1f\u4e8b\u4ef6\u3092\u8868\u3059\u3002<\/p>\n<p>\u6c11\u4e8b\u4e8b\u4ef6\u3068\u884c\u653f\u4e8b\u4ef6\u306e\u7b26\u53f7\u306b\u3064\u3044\u3066\u3001\u3044\u304f\u3064\u304b\u4ee3\u8868\u7684\u306a\u3082\u306e\u3092\u4e0b\u306b\u8a18\u3059\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:#800000;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u6c11\u4e8b\u4e8b\u4ef6<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800000;\"><\/div>\n<ul>\n<li><strong><span style=\"color: #800000;\">\u7c21\u6613\u88c1\u5224\u6240<\/span><\/strong><br \/>\n<span style=\"color: #800000;\">\u30cf<\/span>\u30fb\u30fb\u30fb\u901a\u5e38\u306e\u7b2c\uff11\u5be9\u8a34\u8a1f\u4e8b\u4ef6<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #800000;\">\u5730\u65b9\u88c1\u5224\u6240<\/span><\/strong><br \/>\n<span style=\"color: #800000;\">\u30ef<\/span>\u30fb\u30fb\u30fb\u901a\u5e38\u306e\u7b2c1\u5be9\u8a34\u8a1f\u4e8b\u4ef6<br \/>\n<span style=\"color: #800000;\">\u624b\u30ef<\/span>\u30fb\u30fb\u30fb\u624b\u5f62\u8a34\u8a1f\u4e8b\u4ef6\u30fb\u5c0f\u5207\u624b\u8a34\u8a1f\u4e8b\u4ef6<br \/>\n<span style=\"color: #800000;\">\u30ec<\/span>\u30fb\u30fb\u30fb\u63a7\u8a34\u4e8b\u4ef6<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #800000;\">\u9ad8\u7b49\u88c1\u5224\u6240<\/span><\/strong><br \/>\n<span style=\"color: #800000;\">\u30cd<\/span>\u30fb\u30fb\u30fb\u63a7\u8a34\u4e8b\u4ef6<br \/>\n<span style=\"color: #800000;\">\u30c4<\/span>\u30fb\u30fb\u30fb\u4e0a\u544a\u4e8b\u4ef6<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #800000;\">\u6700\u9ad8\u88c1\u5224\u6240<\/span><\/strong><br \/>\n<span style=\"color: #800000;\">\u30aa<\/span>\u30fb\u30fb\u30fb\u4e0a\u544a\u4e8b\u4ef6<br \/>\n<span style=\"color: #800000;\">\u53d7<\/span>\u30fb\u30fb\u30fb\u4e0a\u544a\u53d7\u7406\u4e8b\u4ef6<\/li>\n<\/ul>\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:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u884c\u653f\u4e8b\u4ef6<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<ul>\n<li><strong><span style=\"color: #333399;\">\u5730\u65b9\u88c1\u5224\u6240<\/span><\/strong><br \/>\n<span style=\"color: #333399;\">\u884c\u30a6<\/span>\u30fb\u30fb\u30fb\u7b2c\uff11\u5be9\u8a34\u8a1f\u4e8b\u4ef6<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #333399;\">\u9ad8\u7b49\u88c1\u5224\u6240<\/span><\/strong><br \/>\n<span style=\"color: #333399;\">\u884c\u30b3<\/span>\u30fb\u30fb\u30fb\u63a7\u8a34\u4e8b\u4ef6<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #333399;\">\u6700\u9ad8\u88c1\u5224\u6240<\/span><\/strong><br \/>\n<span style=\"color: #333399;\">\u884c\u30c4<\/span>\u30fb\u30fb\u30fb\u4e0a\u544a\u4e8b\u4ef6<br \/>\n<span style=\"color: #333399;\">\u884c\u30d2<\/span>\u30fb\u30fb\u30fb\u4e0a\u544a\u53d7\u7406\u4e8b\u4ef6<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u7d9a\u304f\uff09<\/span><\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u3067\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>\u4e0a\u8ff0\u306e\u300c\u4e8b\u4ef6\u756a\u53f7\u300d\u306b\u3064\u3044\u3066\u3001\u3082\u3046\u5c11\u3057\u8a73\u3057\u304f\u8a18\u3059\u3002<br \/>\n\u88c1\u5224\u6240\u3067\u306f\u3001\u4e8b\u4ef6\u3092\u53d7\u3051\u4ed8\u3051\u308b\u3068\u3001\u4e8b\u4ef6\u8a18\u9332\u306e\u8868\u7d19\u306b\u3001\u4e8b\u4ef6\u306e\u7a2e\u985e\u3054\u3068\u306b\u3001 \u5e74\u5ea6\uff08\u66a6\u5e74\uff09\u30fb\u7b26\u53f7\u30fb\u756a\u53f7\uff08\u6bce\u5e74\uff11\u53f7\u304b\u3089\u59cb\u307e\u308b\u53d7\u4ed8\u306e\u65e9\u3044\u9806\u306b\u632f\u3089\u308c\u308b\u901a\u3057\u756a\u53f7\uff09\u3092\u8868\u8a18\u3059\u308b\u304c\u3001\u3053\u308c\u3089\u306e\u756a\u53f7\u306e\u3053\u3068\u3092\u300c\u4e8b\u4ef6\u756a\u53f7\u300d\u3068\u3044\u3046\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":[163,366,367],"backnumber":[1782],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 23:37:00","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/63656"}],"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=63656"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/63656\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=63656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=63656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=63656"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=63656"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=63656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}