{"id":63900,"date":"2015-03-19T10:14:29","date_gmt":"2015-03-19T01:14:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=63900"},"modified":"2015-03-18T20:04:48","modified_gmt":"2015-03-18T11:04:48","slug":"tax-effects-article-34","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-34\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c75\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2465\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8a08\u4e0a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c75\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2465<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8a08\u4e0a\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6a2a\u585a\u3000\u5927\u4ecb<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f53\u793e\uff08A\u793e\uff09\u306f\u4f1a\u8a08\u4e0a\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u640d\u3092\u3001X1\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066200\u3001X2\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066300\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a55\u4fa1\u640d\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u4e0a\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001X1\u5e74\uff13\u6708\u671f\u53ca\u3073X2\u5e74\uff13\u6708\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u52a0\u7b97\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5f53\u793e\u306f\u6642\u4fa1\u306e\u3042\u308b\u6709\u4fa1\u8a3c\u5238\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002X2\u5e74\uff13\u6708\u671f\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u306b\u5f53\u305f\u308a\u6ce8\u610f\u3059\u3079\u304d\u70b9\u304c\u3042\u308c\u3070\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u5dee\u984d\u3092\u671f\u9996\u3068\u671f\u672b\u3067\u6bd4\u8f03\u3057\u305f\u5897\u6e1b\u984d\u306f\u3001\u5f53\u671f\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u6cd5\u4eba\u7a0e\u7b49\u306e\u8abf\u6574\u984d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u8a55\u4fa1\u66ff\u3048\u306b\u3088\u308a\u751f\u3058\u305f\u8a55\u4fa1\u5dee\u984d\u3092\u76f4\u63a5\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u91d1\u984d\u3092\u5f53\u8a72\u8a55\u4fa1\u5dee\u984d\u304b\u3089\u63a7\u9664\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u57fa\u6e96\u3068\u3044\u3046\uff09\u7b2c\u4e8c\uff0e\u4e8c\uff0e\uff13\uff09\u3002<\/p>\n<\/div>\n<strong style=\"font-size: 1em;\"><\/strong><\/p>\n<h4><strong style=\"font-size: 1em;\">\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<ul>\n<li>\u5f53\u793e\u306eX2\u5e74\uff13\u6708\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306f1,000\u3067\u3042\u308b\u3002<\/li>\n<li>\u5f53\u793e\u306f\u904e\u53bb\u9023\u7d9a\u3057\u3066\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u3044\u306a\u3044\u3002<\/li>\n<li>\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f X1\u5e74\uff13\u6708\u671f \u53ca\u3073X2\u5e74\uff13\u6708\u671f\u3068\u3082\u306b35\uff05\u3067\u3042\u308b\u3002<\/li>\n<li>\u3053\u308c\u307e\u3067\u8a55\u4fa1\u640d\u3092\u8a08\u4e0a\u3057\u305f\u68da\u5378\u8cc7\u7523\u306f\u3001\u7fcc\u5e74\u306b\u58f2\u308c\u6b8b\u308b\u5834\u5408\u5ec3\u68c4\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u4fdd\u6709\u3057\u3066\u3044\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u53d6\u5f97\u539f\u4fa1\u306f100\u3067\u3042\u308b\u3002<\/li>\n<li>\u5f53\u8a72\u6709\u4fa1\u8a3c\u5238\u306eX1\u5e74\uff13\u6708\u671f\u306e\u671f\u672b\u6642\u70b9\u306e\u6642\u4fa1\u306f120\u3001 X2\u5e74\uff13\u6708\u671f\u306e\u671f\u672b\u6642\u70b9\u306e\u6642\u4fa1\u306f140\u3067\u3042\u308a\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306e\u51e6\u7406\u65b9\u6cd5\u306f\u3001\u5168\u90e8\u7d14\u8cc7\u7523\u76f4\u5165\u6cd5\u3067\u3042\u308b\u3002<\/li>\n<li>\u4e0a\u8a18\u306e\u307b\u304b\u306b\u4e00\u6642\u5dee\u7570\u7b49\u306f\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><\/h4>\n<p><strong>X2\u5e74\uff13\u6708\u671f\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-63903\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/02\/basic-ac75-1.png\" alt=\"\" width=\"650\" height=\"31\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/02\/basic-ac75-1.png 1009w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/02\/basic-ac75-1-300x14.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-bottom: 3px; margin-top: -24px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff3bX2\u5e74\uff13\u6708\u671f \u671f\u672b \u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff1a105\uff3d\uff0d\uff3bX2\u5e74\uff13\u6708\u671f \u671f\u672b \u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff1a\uff10\uff3d\uff1d105<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff3bX2\u5e74\uff13\u6708\u671f \u671f\u9996 \u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff1a70\uff3d\uff0d\uff3bX2\u5e74\uff13\u6708\u671f \u671f\u9996 \u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff1a\uff10\uff3d\uff1d70<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff3bX2\u5e74\uff13\u6708\u671f \u671f\u672b \u5dee\u984d\uff1a105\uff3d\uff0d\uff3bX1\u5e74\uff13\u6708\u671f \u671f\u9996 \u5dee\u984d\uff1a70\uff3d\uff1d35<\/span><\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<p>\u4f1a\u8a08\u4e0a\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u640d\u3092\u3001X1\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066200\u3001\u307e\u305f\u3001X2\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066300\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u308c\u305e\u308c\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001X2\u5e74\uff13\u6708\u671f\u3000\u671f\u999670\u3001\u671f\u672b105\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001X1\u5e74\uff13\u6708\u671f\u306b\u8a55\u4fa1\u640d\u8a08\u4e0a\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u68da\u5378\u8cc7\u7523\u306fX2\u5e74\uff13\u6708\u671f\u306b\u306f\u58f2\u5374\u3055\u308c\u3066\u3044\u308b\u304b\u5ec3\u68c4\u3055\u308c\u3066\u304a\u308a\u3001\u8a55\u4fa1\u640d\u304c\u7a0e\u52d9\u4e0a\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u7d50\u679c\u3001X2\u5e74\uff13\u6708\u671f\u306e\u671f\u672b\u6642\u70b9\u3067\u4e00\u6642\u5dee\u7570\u306f\u89e3\u6d88\u3057\u3066\u3044\u307e\u3059\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:#fdfbf6;color:#000000;border-color:#000000;\">\n\t\t<p>\uff3bX1\u5e74\uff13\u6708\u671f \u68da\u5378\u8a55\u4fa1\u640d200\uff3d\u00d7\uff3b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738735\uff05\uff3d\uff1d\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u752370<br \/>\n\uff3bX2\u5e74\uff13\u6708\u671f \u68da\u5378\u8a55\u4fa1\u640d300\uff3d\u00d7\uff3b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738735\uff05\uff3d\uff1d\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523105<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/02\/basic-ac75-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-63904\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/02\/basic-ac75-2.png\" alt=\"\" width=\"603\" height=\"192\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/02\/basic-ac75-2.png 754w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/02\/basic-ac75-2-300x95.png 300w\" sizes=\"(max-width: 603px) 100vw, 603px\" \/><\/a><\/p>\n<p>\u4e00\u65b9\u3001\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u8a55\u4fa1\u66ff\u3048\u306b\u3088\u308a\u751f\u3058\u305f\u8a55\u4fa1\u5dee\u984d\u3092\u76f4\u63a5\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u91d1\u984d\u3092\u5f53\u8a72\u8a55\u4fa1\u5dee\u984d\u304b\u3089\u63a7\u9664\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u57fa\u6e96 \u7b2c\u4e8c\uff0e\u4e8c\uff0e\uff13\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u5f53\u671f\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u6cd5\u4eba\u7a0e\u7b49\u306e\u8abf\u6574\u984d\u3092\u7b97\u5b9a\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u5897\u6e1b\u984d\u3092\u542b\u3081\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u672c\u4e8b\u4f8b\u306b\u304a\u3044\u3066\u306f\u3001\u4fdd\u6709\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u6642\u4fa1\u304cX1\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066120\u3001\u307e\u305f\u3001X2\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066140\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u66ff\u3048\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>X2\u5e743\u6708\u671f\u3000\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u66ff\u3048<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-63905\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/02\/basic-ac75-3.png\" alt=\"\" width=\"650\" height=\"57\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/02\/basic-ac75-3.png 1009w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/02\/basic-ac75-3-300x26.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-63906\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/02\/basic-ac75-4.png\" alt=\"\" width=\"650\" height=\"57\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/02\/basic-ac75-4.png 1009w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/02\/basic-ac75-4-300x26.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-bottom: 3px; margin-top: -24px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span>\u3000<span style=\"font-size: 12px;\">X1\u5e74\uff13\u6708\u671f<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u6642\u4fa1120\uff0d\u53d6\u5f97\u539f\u4fa1100\uff09\u00d7 \u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738735\uff05 \uff1d \u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff17<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\uff0a\uff13\uff09<\/span>\u3000<span style=\"font-size: 12px;\">X2\u5e74\uff13\u6708\u671f<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u6642\u4fa1140\uff0d\u53d6\u5f97\u539f\u4fa1100\uff09\u00d7 \u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738735\uff05 \uff1d 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\/><\/a><\/p>\n<p>\u4ee5\u4e0a\u3088\u308a\u3001X2\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306f\u3001\u8cb8\u65b9\u306b35\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/basic-ac75-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-63908\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/basic-ac75-6.png\" alt=\"\" width=\"650\" height=\"165\" \/><\/a><\/p>\n<p>\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u4e0a\u8a18\u306e\u8868\u306b\u306f\u3001\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u5897\u6e1b\u984d\u3092\u542b\u3081\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"color: #b22222;\">\u203b\uff14\u6708\u306f\u7d14\u8cc7\u7523\u4f1a\u8a08\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011<\/strong>\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918b.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300d\u306f\u3001\u6700\u7d42\u9031\u3092\u9664\u304d\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6bce\u6708\u6700\u7d42\u9031\u306f\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u300d\u304c\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>\u5f53\u793e\uff08A\u793e\uff09\u306f\u4f1a\u8a08\u4e0a\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u640d\u3092\u3001X1\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066200\u3001X2\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066300\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a55\u4fa1\u640d\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u4e0a\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001X1\u5e74\uff13\u6708\u671f\u53ca\u3073X2\u5e74\uff13\u6708\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u52a0\u7b97\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5f53\u793e\u306f\u6642\u4fa1\u306e\u3042\u308b\u6709\u4fa1\u8a3c\u5238\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002X2\u5e74\uff13\u6708\u671f\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u306b\u5f53\u305f\u308a\u6ce8\u610f\u3059\u3079\u304d\u70b9\u304c\u3042\u308c\u3070\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,257,167,182,290,232],"tags":[373],"backnumber":[1786],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-27 14:45:06","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/63900"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=63900"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/63900\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=63900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=63900"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=63900"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=63900"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=63900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}