{"id":64775,"date":"2015-03-05T10:30:51","date_gmt":"2015-03-05T01:30:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=64775"},"modified":"2015-03-05T10:26:01","modified_gmt":"2015-03-05T01:26:01","slug":"information-114","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-114\/","title":{"rendered":"Profession Journal No.109\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\uff01\uff5e\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-44581 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/PJ-top.png\" alt=\"\" width=\"640\" height=\"135\" \/><\/p>\n<h4><strong>2015\u5e743\u67085\u65e5\uff08\u6728\uff09AM10:30\u3001<br \/>\n<a title=\"Profession Journal No.109\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?magazine_no=109&amp;magazine_date=20150305\">Profession Journal\uff08\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\uff09 \u00a0No.109<\/a>\u00a0\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u3002<\/strong><\/h4>\n<p><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F5F5F5;color:#432f2f;border-color:#432f2f;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#432f2f;\"><\/div>\n<p>\u6d88\u8cbb\u7a0e\u306e\u8907\u6570\u7a0e\u7387\u5c0e\u5165\u306b\u5411\u3051\u305f\u8b70\u8ad6\u304c\u59cb\u307e\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5fc5\u8981\u6027\u306b\u3064\u3044\u3066\u5426\u5b9a\u7684\u306a\u610f\u898b\u306e\u591a\u3044 <strong>\u201c\u30a4\u30f3\u30dc\u30a4\u30b9\u201d\u3068\u306f\u3044\u3063\u305f\u3044\u4f55\u306a\u306e\u304b<\/strong>\u3002\u672c\u5f53\u306b\u4e8b\u696d\u8005\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3060\u3051\u306a\u306e\u304b\u3002<strong>\u68ee\u4fe1\u8302\u6a39\u4e2d\u592e\u5927\u5b66\u6559\u6388<\/strong>\u304c<a title=\"monthly TAX views\u3000-No.26-\u300c\u8aa4\u89e3\u3055\u308c\u3066\u3044\u308b\u6d88\u8cbb\u7a0e\u201c\u30a4\u30f3\u30dc\u30a4\u30b9\u201d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-72\/\" target=\"_blank\">monthly TAX views\u3067\u7d39\u4ecb<\/a>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u56fd\u7a0e\u5be9\u8b70\u5b98\u306e\u7d4c\u6b74\u3092\u3082\u3064\u4f50\u85e4\u5584\u6075\u7a0e\u7406\u58eb\u304c\u3001<strong>\u8ab2\u7a0e\u5e81\uff08\u5be9\u7406\u5ba4\u30fb\u8a1f\u52d9\u5b98\u5ba4\uff09\u306e\u5224\u6c7a\u60c5\u5831\u7b49\u63b2\u8f09\u4e8b\u4f8b<\/strong>\u304b\u3089\u7a0e\u52d9\u4e89\u8a1f\u306b\u304a\u3051\u308b<strong>\u5224\u65ad\u306e\u5206\u6c34\u5dba<\/strong>\u3092\u691c\u8a3c\u3059\u308b\u9023\u8f09\u7b2c\uff12\u56de\u3092\u63b2\u8f09\u3002\u4eca\u56de\u306f<a title=\"\uff5e\u7a0e\u52d9\u4e89\u8a1f\u306b\u304a\u3051\u308b\u5224\u65ad\u306e\u5206\u6c34\u5dba\uff5e\u8ab2\u7a0e\u5e81\uff08\u5be9\u7406\u5ba4\u30fb\u8a1f\u52d9\u5b98\u5ba4\uff09\u306e\u5224\u6c7a\u60c5\u5831\u7b49\u63b2\u8f09\u4e8b\u4f8b\u304b\u3089\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u8cb7\u63db\u3048\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u4e00\u306e\u5bb6\u5c4b\u300d\u306e\u5224\u65ad\u57fa\u6e96\u3092\u793a\u3057\u305f\u4e8b\u4f8b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-115\/\" target=\"_blank\">\u300c\u8cb7\u63db\u3048\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u4e00\u306e\u5bb6\u5c4b\u300d\u306e\u5224\u65ad\u57fa\u6e96\u3092\u793a\u3057\u305f\u4e8b\u4f8b\u300d<\/a>\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\u300e\u3014\u4e8b\u4f8b\u3067\u4f7f\u3048\u308b\u3015<strong>\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd<\/strong>\u30fb\u4f1a\u8a08\u8981\u9818\u300f\u306f\u3001\u300c<strong>\u300a\u56fa\u5b9a\u8cc7\u7523\u300b\u7de8<\/strong>\u300d\u304c\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3057\u305f\u3002\u4eca\u56de\u3082\u5168\uff14\u56de\u3067\u3001\u6587\u66f8\u3060\u3068\u5206\u304b\u308a\u3065\u3089\u3044<strong>\u4f1a\u8a08\u6307\u91dd\u306e\u201c\u4f7f\u3044\u65b9\u201d<\/strong>\u3092<a title=\"\u3014\u4e8b\u4f8b\u3067\u4f7f\u3048\u308b\u3015\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u30fb\u4f1a\u8a08\u8981\u9818\u300a\u56fa\u5b9a\u8cc7\u7523\u300b\u7de8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u6709\u5f62\u30fb\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\uff08\uff11\uff09\uff5e\u8a08\u4e0a\u6642\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/small-medium-article-18\/\" target=\"_blank\">\u5b9f\u8df5\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059<\/a>\u3002<\/p>\n<p>\u4eca\u56de\u304c\u7b2c\uff15\u56de\u3068\u306a\u308b\u300e<strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210<\/strong>\u306b\u95a2\u3059\u308b<strong>\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/strong>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u300f\u3067\u306f<strong>\u6ce8\u8a18\u8868\u3067\u306e\u8a18\u8f09\u30df\u30b9<\/strong>\u3092\u7d39\u4ecb\u3002\u7b46\u8005\u304c\u7d39\u4ecb\u3059\u308b<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u3068\u300c\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u300d\u306e\u66f8\u304d\u63db\u3048\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-5\/\" target=\"_blank\">\u201c\u30d5\u30eb\u30b3\u30d4\u30fc\u30fb\u30df\u30b9\u201d\u3068\u306f\u4f55\u304b<\/a>\u3001\u305d\u306e\u539f\u56e0\u306f\uff1f<\/p>\n<p>\u5148\u9031\u304b\u3089\u9023\u8f09\u958b\u59cb\u306e<strong>\u300e\u30c6\u30ec\u30ef\u30fc\u30af\u30fb\u5728\u5b85\u52e4\u52d9\u5236\u5ea6\u5c0e\u5165\u6642\u306b\u6c17\u3092\u3064\u3051\u305f\u3044\u52b4\u52d9\u554f\u984c\u300f<\/strong>\u306f\u5c0e\u5165\u30ea\u30b9\u30af\u3068\u3057\u3066\u6700\u3082\u5927\u304d\u3044<a title=\"\u30c6\u30ec\u30ef\u30fc\u30af\u30fb\u5728\u5b85\u52e4\u52d9\u5236\u5ea6\u5c0e\u5165\u6642\u306b\u6c17\u3092\u3064\u3051\u305f\u3044\u52b4\u52d9\u554f\u984c\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u7279\u306b\u6ce8\u610f\u3057\u305f\u3044\u300e\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u300f\u3078\u306e\u5bfe\u5fdc\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/labor-standard-131\/\" target=\"_blank\">\u300e\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u300f\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u89e3\u8aac<\/a>\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001<strong>Profession Journal\u3067\u3057\u304b\u8aad\u3081\u306a\u3044<\/strong>\u5b9f\u52d9\u8a18\u4e8b\u304c\u6e80\u8f09\u3067\u3059\uff01<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #432f2f;\">\uff0d \u3054 \u6848 \u5185 \uff0d<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p>Profession Journal\u306e\u89e3\u8aac\u8a18\u4e8b\u306f<span style=\"color: #b22222;\">\u6bce\u9031\u6728\u66dc\u65e5\uff08AM10:30\uff09<\/span>\u306b\u516c\u958b\u3057\u3001<a title=\"Profession Journal \u300a\u901f\u5831\u89e3\u8aac\u300b\" href=\"https:\/\/profession-net.com\/professionjournal\/category\/report\/\"><span style=\"color: #800080;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/span><\/a>\u306b\u3064\u3044\u3066\u306f\u968f\u6642\u516c\u958b\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#fdfbf6;color:#000000;border-color:#432f2f;\">\n\t\t<p><strong><span style=\"color: #432f2f;\">Web\u60c5\u5831\u8a8c Profession Journal\uff08\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\uff09<\/span><\/strong>\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e<strong>\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528<\/strong>\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\uff08\u904e\u53bb\u306e\u8a18\u4e8b\u3082\u3059\u3079\u3066\u95b2\u89a7\u53ef\u80fd\uff09\u3002<\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button yellow_b \" href=\"\/about_member_and_premium\" target=\"_blank\"  style=\"background-color:#432f2f; color:#FFFFFF;font-family:georgia;font-weight:;-moz-border-radius: 5px; border-radius: 5px;#FFFFFF\" data-bg=\"#432f2f\" data-hoverbg=\"\" data-text=\"#FFFFFF\" data-texthover=\"\">\u3000\u21d2 \u4f1a\u54e1\u5236\u5ea6\u306b\u3064\u3044\u3066\u3000<\/a><\/div>\n<p>&nbsp;<\/p>\n<p><strong>\u3007\u4f1a\u54e1\u4fa1\u683c<\/strong>\uff1a<span style=\"text-decoration: underline;\">\u6708\u984d1,620\u5186\uff08\u7a0e\u8fbc\uff09<\/span>\uff08\u304a\u5f97\u306a\u5e74\u984d16,200\u5186\uff3b\u7a0e\u8fbc\uff3d\u30d7\u30e9\u30f3\u3082\u3042\u308a\u307e\u3059\u3002\uff09<br \/>\n<strong>\u3000\u3000<\/strong><a href=\"https:\/\/profession-net.com\/login_form\/?action=register\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-46003\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/05\/register.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<p><strong>\u3007<\/strong>\u300c\u4e00\u822c\u4f1a\u54e1\u300d\u306e\u65b9\u304c<strong>\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u300d\u3078\u79fb\u884c\u3059\u308b\u306b\u306f<\/strong>\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<strong>\u3000\u3000<\/strong>\uff26\uff21\uff31\uff3b<a href=\"https:\/\/profession-net.com\/faq\/member_q7\/\">\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306b\u306a\u308a\u305f\u3044\u306e\u3067\u3059\u304c\uff08\u4e00\u822c\u4f1a\u54e1\u306e\u65b9\uff09\u3002<\/a>\uff3d<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/profession-journal\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44583\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/backnumber\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44584\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/backnumber.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Web\u60c5\u5831\u8a8c Profession Journal\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\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":[370,484],"tags":[374],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 04:21:40","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/64775"}],"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=64775"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/64775\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=64775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=64775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=64775"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=64775"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=64775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}