{"id":64651,"date":"2015-03-05T10:14:36","date_gmt":"2015-03-05T01:14:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=64651"},"modified":"2015-05-19T12:35:34","modified_gmt":"2015-05-19T03:35:34","slug":"tax-article-149","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-149\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301055\u3011\u3000\u3014\u7b2c\uff17\u7ae0\u3015\u5224\u4f8b\u306e\u63a2\u3057\u65b9\uff08\u305d\u306e\uff12\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\u301055\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\uff12\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: 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target=\"_blank\">\u524d\u56de<\/a>\u3001\u5224\u4f8b\u306e\u691c\u7d22\u9805\u76ee\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u95a2\u4fc2\u4e0a\u3001\u6700\u9ad8\u88c1\u5224\u6240\u5224\u4f8b\u96c6\u7b49\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u305f\u304c\u3001\u672c\u6765\u306f\u3053\u3053\u3067\u7d39\u4ecb\u3059\u3079\u304d\u3067\u3042\u308b\u305f\u3081\u3001\u6539\u3081\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u516c\u7684\uff08\u6e96\u516c\u7684\uff09\u306a\u5224\u4f8b\u96c6\u3001\u88c1\u5224\u96c6<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 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title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/\" target=\"_blank\">CiNii<\/a>\uff08\u30b5\u30a4\u30cb\u30a3\u3002\u56fd\u7acb\u60c5\u5831\u5b66\u7814\u7a76\u6240\u304c\u904b\u55b6\u3059\u308b\u5b66\u8853\u8ad6\u6587\u3001\u56f3\u66f8\u3001\u96d1\u8a8c\u306a\u3069\u306e\u8853\u60c5\u5831\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff09\u306b\u3088\u308c\u3070\u3001\u73fe\u5728293\u5927\u5b66\u306e\u56f3\u66f8\u9928\u306b\u6240\u8535\u3055\u308c\u3066\u3044\u308b\uff08\u4e0b\u8a18\u30ea\u30f3\u30af\u53c2\u7167\uff09\u3002<\/p>\n<ul>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN00011886#anc-library\" target=\"_blank\">\u6c11\u96c6<\/a>\u300d<\/li>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN00011875#anc-library\" target=\"_blank\">\u5211\u96c6<\/a>\u300d<\/li>\n<\/ul>\n<p>\u307e\u305f\u5f53\u7136\u306a\u304c\u3089\u3001<a title=\"\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928\" href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u3067\u95b2\u89a7\u53ef\u80fd\u3067\u3042\u308b\u3002\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928\u306e\u8535\u66f8\u691c\u7d22\u306f\u3001\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928\u306e\u30da\u30fc\u30b8\u5185\u306e\u300c\u8535\u66f8\u691c\u7d22\u30b7\u30b9\u30c6\u30e0\u300d\uff08\u4ee5\u4e0b\u300c\u88c1\u5224\u6240\u56f3\u66f8\u9928\u8535\u66f8\u691c\u7d22\u9801\u300d\uff09\u3088\u308a\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-64657\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/zeihou55-1.png\" alt=\"\" width=\"650\" height=\"386\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/zeihou55-1.png 831w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/zeihou55-1-300x178.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>\u306a\u304a\u3053\u306e<a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u306e\u8535\u66f8\u691c\u7d22\u306b\u304a\u3044\u3066\u306f\u3001\u4e0a\u306b\u3042\u308b\u3088\u3046\u306b\u300c\u8cc7\u6599\u533a\u5206\u300d\u3068\u3057\u3066\u300c\u56f3\u66f8\u300d\u300c\u96d1\u8a8c\u300d\u300c\u88fd\u672c\u96d1\u8a8c\u300d\u300c\u8996\u8074\u899a\u8cc7\u6599\u300d\u304c\u3042\u308a\u3001\u5224\u4f8b\u96c6\u304c\u300c\u56f3\u66f8\u300d\u300c\u96d1\u8a8c\u300d\u300c\u88fd\u672c\u96d1\u8a8c\u300d\u306e\u3044\u305a\u308c\u306b\u306a\u308b\u304b\u3068\u3044\u3046\u70b9\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u691c\u7d22\u7d50\u679c\u306e\u4f8b\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u305f\u304c\u3001\u305d\u308c\u3092\u898b\u308b\u3068\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u5224\u4f8b\u96c6\u306e\u88fd\u672c\u3055\u308c\u305f\u3082\u306e\u306e\u8cc7\u6599\u533a\u5206\u304c\u300c\u56f3\u66f8\u300d\u3001\u6700\u8fd1\u306e\u3082\u306e\uff08\u672a\u88fd\u672c\u306e\u3082\u306e\u3068\u601d\u308f\u308c\u308b\uff09\u306f\u300c\u96d1\u8a8c\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u5224\u4f8b\u96c6\u306e\u88fd\u672c\u3055\u308c\u305f\u3082\u306e\u306f\u3001\u300c\u88fd\u672c\u96d1\u8a8c\u300d\u3084\u300c\u96d1\u8a8c\u300d\u3068\u306f\u601d\u3063\u3066\u3082\u3001\u901a\u5e38\u300c\u56f3\u66f8\u300d\u3068\u306f\u601d\u308f\u306a\u3044\u3067\u3042\u308d\u3046\u304b\u3089\u3001\u3053\u306e\u3088\u3046\u306b\u300c\u56f3\u66f8\u300d\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306f\u6ce8\u610f\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-64656\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/zeihou55-2.png\" alt=\"\" width=\"650\" height=\"335\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/zeihou55-2.png 921w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/zeihou55-2-300x154.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928\u306e\u8535\u66f8\u691c\u7d22\u306e\u691c\u7d22\u7d50\u679c\u30da\u30fc\u30b8\u306f\u7279\u5b9a\u306e\uff35\uff32\uff2c\u3067\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u88c1\u5224\u6240\u56f3\u66f8\u9928\u8535\u66f8\u691c\u7d22\u9801\u306b\u7b46\u8005\u304c\u5165\u529b\u3057\u305f\u691c\u7d22\u30ad\u30fc\u30ef\u30fc\u30c9\u3084\u5404\u6b04\u306e\u9078\u629e\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u304a\u304f\u3002<\/p>\n<p><a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u8535\u66f8\u691c\u7d22\u9801\u306e\u300c\u30d5\u30ea\u30fc\u30ef\u30fc\u30c9\u691c\u7d22\u300d\u6b04\u306b<span style=\"color: #333399;\">\u300c\u6700\u9ad8\u88c1\u5224\u6240\u5224\u4f8b\u96c6\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u300e\u6700\u9ad8\u88c1\u5224\u6240\u88c1\u5224\u96c6\u300f\uff1a\u300e\u6700\u9ad8\u88c1\u5224\u6240\u88c1\u5224\u96c6\u5211\u4e8b\u300f\u300e\u6700\u9ad8\u88c1\u5224\u6240\u88c1\u5224\u96c6\u6c11\u4e8b\u300f<\/strong><\/p>\n<p>\u6700\u9ad8\u88c1\u5224\u6240\u5224\u4f8b\u96c6\u306b\u63b2\u8f09\u3055\u308c\u306a\u304b\u3063\u305f\u88c1\u5224\u3067\u3082\u3001\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\u3002\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\u307e\u305f\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<\/p>\n<p>\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\u308c\u3082\u767a\u884c\u306f\u662d\u548c22\u5e74\u304b\u3089\u3067\u3042\u308a\u3001\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928\u3067\u95b2\u89a7\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u8535\u66f8\u691c\u7d22\u9801\u306e\u300c\u30d5\u30ea\u30fc\u30ef\u30fc\u30c9\u691c\u7d22\u300d\u6b04\u306b<span style=\"color: #333399;\">\u300c\u6700\u9ad8\u88c1\u5224\u6240\u88c1\u5224\u96c6\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u6c11\u4e8b\u30fb\u5211\u4e8b\u3068\u3082\u73fe\u572820\u4f59\u308a\u306e\u5927\u5b66\u306e\u56f3\u66f8\u9928\u306b\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u306e\u307f\u3067\u3042\u308b\uff08\u4e0b\u8a18\u30ea\u30f3\u30af\u53c2\u7167\uff09\u3002<\/p>\n<ul>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN10053747#anc-library\" target=\"_blank\">\u96c6\u6c11<\/a>\u300d<\/li>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN10087002#anc-library\" target=\"_blank\">\u96c6\u5211<\/a>\u300d<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u300e\u6700\u9ad8\u88c1\u5224\u6240\u6c11\u4e8b\u5224\u4f8b\u7279\u5831\u300f<\/strong><\/p>\n<p>\u6700\u9ad8\u88c1\u306e\u88c1\u5224\u306e\u4e2d\u304b\u3089\u88c1\u5224\u6240\u306e\u5b9f\u52d9\u4e0a\u53c2\u8003\u3068\u306a\u308b\u3082\u306e\u3092\u3001\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\uff08\u662d\u548c23\u5e74\u307e\u3067\u306f\u4e8b\u52d9\u5c40\uff09\u6c11\u4e8b\u90e8\u304c\u7de8\u96c6\u3057\u53ce\u9332\u3057\u305f\u3082\u306e\u3067\u3001\u4e0a\u8a18\u540c\u69d8\u3001\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\u767a\u884c\u306f\u3001\u662d\u548c22\u5e74\uff5e25\u5e74\u306e\u9593\u306e\uff11\uff5e\uff17\u53f7\u306e\u307f\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u8535\u66f8\u691c\u7d22\u9801\u306e\u300c\u30d5\u30ea\u30fc\u30ef\u30fc\u30c9\u691c\u7d22\u300d\u6b04\u306b<span style=\"color: #333399;\">\u300c\u6700\u9ad8\u88c1\u5224\u6240\u6c11\u4e8b\u5224\u4f8b\u7279\u5831\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u73fe\u572820\u5927\u5b66\u306e\u56f3\u66f8\u9928\u306b\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u304c\u3001\uff11\u53f7\uff5e\uff17\u53f7\u307e\u3067\u63c3\u3048\u3066\u6240\u8535\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u306f\u591a\u304f\u306f\u306a\u3044\uff08\u4e0b\u8a18\u30ea\u30f3\u30af\u53c2\u7167\uff09\u3002<\/p>\n<ul>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN10046162#anc-library\" target=\"_blank\">\u6700\u9ad8\u88c1\u5224\u6240\u6c11\u4e8b\u5224\u4f8b\u7279\u5831<\/a>\u300d<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u300e\u6700\u9ad8\u88c1\u5224\u6240\u5211\u4e8b\u5224\u6c7a\u7279\u5831\u300f<\/strong><\/p>\n<p>\u6700\u9ad8\u88c1\u306e\u88c1\u5224\u306e\u4e2d\u304b\u3089\u88c1\u5224\u6240\u306e\u5b9f\u52d9\u4e0a\u53c2\u8003\u3068\u306a\u308b\u3082\u306e\u3092\u3001\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\uff08\u662d\u548c23\u5e74\u307e\u3067\u306f\u4e8b\u52d9\u5c40\uff09\u5211\u4e8b\u5c40\u304c\u7de8\u96c6\u3057\u53ce\u9332\u3057\u305f\u3082\u306e\u3067\u3001\u4e0a\u8a18\u540c\u69d8\u3001\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\u767a\u884c\u306f\u662d\u548c22\u5e74\uff5e25\u5e74\u306e\u9593\u306e\uff11\uff5e28\u53f7\u306e\u307f\u3067\u3042\u308b\u304c\u3001\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928\u306b\u304a\u3044\u3066\u308217\u53f7\u4ee5\u964d\u3057\u304b\u6240\u8535\u3057\u3066\u3044\u306a\u3044\u3088\u3046\u3067\u3042\u308a\u300116\u53f7\u307e\u3067\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u8a8d\u304c\u56f0\u96e3\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u8535\u66f8\u691c\u7d22\u9801\u306e\u300c\u30d5\u30ea\u30fc\u30ef\u30fc\u30c9\u691c\u7d22\u300d\u6b04\u306b<span style=\"color: #333399;\">\u300c\u6700\u9ad8\u88c1\u5224\u6240\u5211\u4e8b\u5224\u6c7a\u7279\u5831\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>\u306a\u304a<a href=\"https:\/\/rnavi.ndl.go.jp\/politics\/entry\/Japan-hanrei-sup.php\" target=\"_blank\">\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u306b\u304a\u3044\u3066\u3082\u3053\u308c\u306f\u300c\u672a\u6240\u8535\u300d\u3068\u306a\u3063\u3066\u3044\u308b<\/a>\uff08\u305f\u3060\u3057\u3053\u3053\u306b\u306f\u300e\u6700\u9ad8\u88c1\u5224\u6240\u5211\u4e8b\u5224\u4f8b\u7279\u5831\u300f\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff09\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u73fe\u5728\uff19\u5927\u5b66\u306e\u56f3\u66f8\u9928\u306b\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u304c\u300120\u53f7\u4ee5\u524d\u306e\u3082\u306e\u306f\u306a\u3044\uff08\u4e0b\u8a18\u30ea\u30f3\u30af\u53c2\u7167\uff09\u3002<\/p>\n<ul>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN10045851#anc-library\" target=\"_blank\">\u6700\u9ad8\u88c1\u5224\u6240\u5211\u4e8b\u5224\u6c7a\u7279\u5831<\/a>\u300d<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\uff15\uff09\u3000\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u4f8b\u96c6\u300f\uff1a\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u6c11\u4e8b\u5224\u4f8b\u96c6\u300f\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u5224\u4f8b\u96c6\u300f<\/strong><\/p>\n<p>\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\uff08\u7de8\u96c6\u306f\u6700\u9ad8\u88c1\u5224\u6240\u5224\u4f8b\u8abf\u67fb\u4f1a\uff09\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\u3055\u308c\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<\/p>\n<p>\u3053\u308c\u306fCiNii\u306b\u3088\u308c\u3070\u3001\u6c11\u4e8b\u30fb\u5211\u4e8b\u3068\u3082\u73fe\u5728200\u4f59\u308a\u306e\u5927\u5b66\u306e\u56f3\u66f8\u9928\u306b\u6240\u8535\u3055\u308c\u3066\u3044\u308b\uff08\u305f\u3060\u3057\u7d99\u7d9a\u4e2d\u306e\u3082\u306e\u306f\u591a\u304f\u306a\u3044\uff09\uff08\u4e0b\u8a18\u30ea\u30f3\u30af\u53c2\u7167\uff09\u3002<\/p>\n<ul>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN00011569#anc-library\" target=\"_blank\">\u9ad8\u6c11<\/a>\u300d<\/li>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN00011591#anc-library\" target=\"_blank\">\u9ad8\u5211<\/a>\u300d<\/li>\n<\/ul>\n<p>\u306a\u304a\u3053\u308c\u3082\u5f53\u7136\u3001\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928\u3067\u95b2\u89a7\u53ef\u80fd\u3067\u3042\u308b\u3002<br \/>\n<a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u8535\u66f8\u691c\u7d22\u9801\u306e\u300c\u30d5\u30ea\u30fc\u30ef\u30fc\u30c9\u691c\u7d22\u300d\u6b04\u306b<span style=\"color: #333399;\">\u300c\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u4f8b\u96c6\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\uff16\uff09\u3000\u300e\u88c1\u5224\u6240\u6642\u5831\u300f<\/strong><\/p>\n<p>\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u306e\u7de8\u96c6\u306b\u306a\u308b\u3082\u306e\u3067\u3001\u6bce\u6708\uff12\u56de\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306e\u91cd\u8981\u5224\u4f8b\u5168\u6587\uff08\u4e8b\u4ef6\u540d\u30fb\u5f53\u4e8b\u8005\u540d\u30fb\u4e3b\u6587\u30fb\u7406\u7531\uff09\u3092\u3001\u5224\u6c7a\u306e\u7d04\uff11\u30f6\u6708\u5f8c\u306b\u63b2\u8f09\u3057\u3066\u304a\u308a\u3001\u6c11\u96c6\u30fb\u5211\u96c6\u306e\u901f\u5831\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u73fe\u572896\u5927\u5b66\u306e\u56f3\u66f8\u9928\u306b\u6240\u8535\u3055\u308c\u3066\u3044\u308b\uff08\u4e0b\u8a18\u30ea\u30f3\u30af\u53c2\u7167\uff09\u3002<\/p>\n<ul>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN00337588#anc-library\" target=\"_blank\">\u88c1\u5224\u6240\u6642\u5831<\/a>\u300d<\/li>\n<\/ul>\n<p>\u306a\u304a\u3053\u308c\u3082\u5f53\u7136\u3001\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928\u3067\u95b2\u89a7\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u8535\u66f8\u691c\u7d22\u9801\u306e\u300c\u30d5\u30ea\u30fc\u30ef\u30fc\u30c9\u691c\u7d22\u300d\u6b04\u306b<span style=\"color: #333399;\">\u300c\u88c1\u5224\u6240\u6642\u5831\u300d<\/span>\u3068\u5165\u529b\u3057\u3001\u300c\u8cc7\u6599\u533a\u5206\u300d\u6b04\u3092\u300c\u88fd\u672c\u96d1\u8a8c\u300d\u3068\u3057\u3066\u691c\u7d22\uff08\u3053\u306e\u3088\u3046\u306a\u9078\u629e\u3092\u3057\u306a\u3044\u3068\u3001\u691c\u7d22\u4ef6\u6570\u304c1,000\u4ef6\u4ee5\u4e0a\u3068\u306a\u308b\u305f\u3081\u3001\u691c\u7d22\u7d50\u679c\u304c\u8868\u793a\u3055\u308c\u306a\u3044\uff09\u3002\u307e\u305f\u6700\u8fd1\u306e\u3082\u306e\u306a\u3089\u3070\u300c\u8cc7\u6599\u533a\u5206\u300d\u6b04\u3092\u9078\u629e\u305b\u305a\uff08\u300c\u96d1\u8a8c\u300d\u3068\u300c\u88fd\u672c\u96d1\u8a8c\u300d\u3092\u9078\u629e\u3057\u3066\u3082\u7d50\u679c\u306f\u540c\u3058\u3067\u3042\u308b\u304c\uff09\u3001\u300c\u30d5\u30ea\u30fc\u30ef\u30fc\u30c9\u691c\u7d22\u300d\u6b04\u306b<span style=\"color: #333399;\">\u300c\u88c1\u5224\u6240\u6642\u5831\u3000\u3000\u5e73\u6210\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u306a\u304a\u3053\u306e\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928\u306e\u8535\u66f8\u691c\u7d22\u306b\u304a\u3044\u3066\u306f\u3001\u4e0a\u306b\u3042\u308b\u3088\u3046\u306b\u300c\u8cc7\u6599\u533a\u5206\u300d\u3068\u3057\u3066\u300c\u56f3\u66f8\u300d\u300c\u96d1\u8a8c\u300d\u300c\u88fd\u672c\u96d1\u8a8c\u300d\u300c\u8996\u8074\u899a\u8cc7\u6599\u300d\u304c\u3042\u308a\u3001\u5224\u4f8b\u96c6\u304c\u300c\u56f3\u66f8\u300d\u300c\u96d1\u8a8c\u300d\u300c\u88fd\u672c\u96d1\u8a8c\u300d\u306e\u3044\u305a\u308c\u306b\u306a\u308b\u304b\u3068\u3044\u3046\u70b9\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u691c\u7d22\u7d50\u679c\u306e\u4f8b\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u305f\u304c\u3001\u305d\u308c\u3092\u898b\u308b\u3068\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u5224\u4f8b\u96c6\u306e\u88fd\u672c\u3055\u308c\u305f\u3082\u306e\u306e\u8cc7\u6599\u533a\u5206\u304c\u300c\u56f3\u66f8\u300d\u3001\u6700\u8fd1\u306e\u3082\u306e\uff08\u672a\u88fd\u672c\u306e\u3082\u306e\u3068\u601d\u308f\u308c\u308b\uff09\u306f\u300c\u96d1\u8a8c\u300d\u3068\u306a\u3063\u3066\u3044\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":[163,366,367],"backnumber":[1784],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 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