{"id":65481,"date":"2015-03-19T10:15:25","date_gmt":"2015-03-19T01:15:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=65481"},"modified":"2015-05-13T15:45:31","modified_gmt":"2015-05-13T06:45:31","slug":"tax-article-151","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-151\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301056\u3011\u3000\u3014\u7b2c\uff17\u7ae0\u3015\u5224\u4f8b\u306e\u63a2\u3057\u65b9\uff08\u305d\u306e\uff13\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\u301056\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\uff13\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<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\uff17\uff09\u3000\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b<span style=\"color: #b22222;\">\u88c1\u5224\u901f\u5831<\/span>\u300f\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b<span style=\"color: #b22222;\">\u88c1\u5224\u901f\u5831\u96c6<\/span>\u300f<\/strong><\/p>\n<p>\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224<span style=\"color: #b22222;\">\u901f\u5831<\/span>\u300f\u306f\u3001\u5404\u9ad8\u7b49\u691c\u5bdf\u5e81\u306b\u3088\u308a\u662d\u548c26\u5e74\uff08<a title=\"\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"https:\/\/rnavi.ndl.go.jp\/politics\/entry\/Japan-hanrei-sup.php\" target=\"_blank\">\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u306e\u7d39\u4ecb\u30da\u30fc\u30b8\u3067\u306f\u662d\u548c24\u5e74\u304b\u3089\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u672a\u6240\u8535<\/a>\uff09\u304b\u3089\u520a\u884c\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u9ad8\u7b49\u691c\u5bdf\u5e81\u304c\u3001\u305d\u306e\u9ad8\u7b49\u88c1\u5224\u6240\u306b\u304a\u3051\u308b\u5211\u4e8b\u4e8b\u4ef6\u306e\u88c1\u5224\uff08\u5224\u6c7a\u30fb\u6c7a\u5b9a\uff09\u3068\u3057\u3066\u5b9f\u52d9\u7684\u6709\u7528\u3068\u5224\u65ad\u3057\u305f\u5224\u6c7a\u3092\u7de8\u96c6\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002\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\">\u6700\u9ad8\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\u5211\u4e8b\u88c1\u5224\u901f\u5831\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/zeihou56-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-65495\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/zeihou56-1.png\" alt=\"\" width=\"635\" height=\"198\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/zeihou56-1.png 635w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/zeihou56-1-300x93.png 300w\" sizes=\"(max-width: 635px) 100vw, 635px\" \/><\/a><\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u691c\u7d22\u7d50\u679c\u753b\u9762\u3092\u898b\u3066\u5206\u304b\u308b\u901a\u308a\u3001\u798f\u5ca1\u9ad8\u88c1\u30fb\u5927\u962a\u9ad8\u88c1\u306e\u5206\u306f\u662d\u548c26\u5e74\u3088\u308a\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u6771\u4eac\u9ad8\u88c1\u306e\u5206\u306f\u662d\u548c28\u5e74\u5206\u304b\u3089\u3057\u304b\u6240\u8535\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b<span style=\"color: #b22222;\">\u88c1\u5224\u901f\u5831\u96c6<\/span>\u300f\u306f\u3001\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b<span style=\"color: #b22222;\">\u88c1\u5224\u901f\u5831<\/span>\u300f\u306b\u63b2\u8f09\u3055\u308c\u305f\u88c1\u5224\uff08\u5224\u6c7a\u30fb\u6c7a\u5b9a\uff09\u3092\uff11\u5e74\u3054\u3068\u306b\u307e\u3068\u3081\u3066\u5168\u6587\u3092\u53ce\u9332\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u662d\u548c56\u5e74\u304b\u3089\u6cd5\u52d9\u5927\u81e3\u5b98\u623f\u53f8\u6cd5\u6cd5\u5236\u8abf\u67fb\u90e8\uff08\u5e73\u621012\u5e74\u304b\u3089\u306f\u6cd5\u52d9\u7701\u5927\u81e3\u5b98\u623f\u53f8\u6cd5\u6cd5\u5236\u90e8\uff09\u306b\u3088\u308a\u7de8\u96c6\u3055\u308c\u3001\u6cd5\u66f9\u4f1a\u304b\u3089\u51fa\u7248\u3055\u308c\u3066\u3044\u308b\u3002\u5404\u9ad8\u7b49\u88c1\u5224\u6240\u5225\u3067\u901f\u5831\u756a\u53f7\u9806\u306b\u63b2\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u5dfb\u982d\u306b\u6cd5\u6761\u5225\u7d22\u5f15\u3001\u5dfb\u672b\u306b\u88c1\u5224\u5e74\u6708\u65e5\u7d22\u5f15\u3001\u4e8b\u9805\u7d22\u5f15\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u73fe\u572837\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\/AN10028058#anc-library\" target=\"_blank\">\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u901f\u5831\u96c6<\/a>\u300d<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\uff18\uff09\u3000\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b<span style=\"color: #b22222;\">\u5224\u6c7a\u7279\u5831<\/span>\u300f<\/strong><\/p>\n<p>\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u5211\u4e8b\u5c40\u304c\u3001\u5404\u9ad8\u7b49\u88c1\u5224\u6240\u306e\u5211\u4e8b\u4e8b\u4ef6\u306e\u5224\u6c7a\u306e\u4e2d\u304b\u3089\u91cd\u8981\u306a\u3082\u306e\u3092\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u63b2\u8f09\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u91cd\u8981\u3068\u3055\u308c\u308b\u90e8\u5206\u306e\u307f\u304c\u629c\u304d\u51fa\u3055\u308c\u305f\u6284\u9332\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u6761\u6587\u5225\u3001\u88c1\u5224\u5e74\u6708\u65e5\u9806\u306e\u7dcf\u7d22\u5f15\u304c\u4ed8\u3044\u3066\u3044\u308b\u3002\u662d\u548c25\u5e74\u304b\u3089\u662d\u548c31\u5e74\u306e\uff11\u53f7\uff5e40\u53f7\u307e\u3067\u3042\u308a\u3001\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928\u3067\u5168\u53f7\u304c\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\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u5224\u6c7a\u7279\u5831\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u73fe\u572871\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\/AN00299842#anc-library\" target=\"_blank\">\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u5224\u6c7a\u7279\u5831<\/a>\u300d<\/li>\n<\/ul>\n<p>\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u306b\u3082\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u304c\u300123\u53f7\u306f\u6b20\u53f7\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"http:\/\/iss.ndl.go.jp\/books\/R100000002-I000000007936-00\" target=\"_blank\">\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u5224\u6c7a\u7279\u5831<\/a>\u300d\uff08\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div><strong style=\"text-indent: -10px;\">\uff08\uff19\uff09\u3000\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b<span style=\"color: #b22222;\">\u88c1\u5224\u7279\u5831<\/span>\u300f<\/strong><\/div>\n<p>\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u5211\u4e8b\u5c40\u304c\u3001\u5404\u9ad8\u7b49\u88c1\u5224\u6240\u306e\u5211\u4e8b\u4e8b\u4ef6\u306e\u88c1\u5224\uff08\u5224\u6c7a\u30fb\u6c7a\u5b9a\uff09\u306e\u4e2d\u304b\u3089\u91cd\u8981\u306a\u3082\u306e\u3092\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u3066\u63b2\u8f09\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u91cd\u8981\u3068\u3055\u308c\u308b\u90e8\u5206\u306e\u307f\u304c\u629c\u304d\u51fa\u3055\u308c\u305f\u6284\u9332\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u662d\u548c29\u5e74\u304b\u3089\u662d\u548c<span style=\"color: #b22222;\">33<\/span>\u5e74<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b \u4e0b\u8a18\u8ffd\u8a18\u53c2\u7167\uff09<\/span>\u306e\uff11\u5dfb\uff11\u53f7\uff5e\uff15\u5dfb12\u53f7\u307e\u3067\u3042\u308b\u3002<span style=\"text-decoration: underline;\">\u306a\u304a\u3053\u306e\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u7279\u5831\u300f\u306e\u5f79\u5272\u306f\u3001\u662d\u548c34\u5e74\u4ee5\u964d\u3001\u300e\u7b2c\u4e00\u5be9\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f\u3068\u4f75\u5408\u3057\u3066\u300e\u4e0b\u7d1a\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f\u306b\u5f15\u304d\u7d99\u304c\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><strong>\uff08\uff18\uff09<\/strong>\u306e\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b<span style=\"color: #b22222;\">\u5224\u6c7a\u7279\u5831<\/span>\u300f\uff08\u4ee5\u4e0b\u300c\u9ad8\u5224\u7279\u300d\uff09\u3068\u671f\u9593\u7684\u306b\u91cd\u8907\u3057\u3066\u3044\u308b\u90e8\u5206\u3082\u3042\u308b\u304c\u3001\u9ad8\u5224\u7279\u3068\u7570\u306a\u308a\u3001\u5224\u6c7a\u4ee5\u5916\u306e\u6c7a\u5b9a\u3082\u53ce\u9332\u3055\u308c\u3066\u3044\u308b\u3002\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928\u3067\u5168\u53f7\u304c\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\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u7279\u5831\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u9ad8\u5224\u7279\u3068\u540c\u69d8\u3001\u73fe\u572871\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\/AN00011580#anc-library\" target=\"_blank\">\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u7279\u5831<\/a>\u300d<\/li>\n<\/ul>\n<p>\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u306b\u3082\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u304c\u3001\uff12\u5dfb\uff15\u53f7\u3068\uff13\u5dfb\uff13\u53f7\u306f\u6b20\u53f7\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"http:\/\/iss.ndl.go.jp\/books\/R100000002-I000000007935-00\" target=\"_blank\">\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u7279\u5831<\/a>\u300d\uff08\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/li>\n<\/ul>\n<p>\u662d\u548c34\u5e74\u4ee5\u964d\u306f\u3001\u300e\u7b2c\u4e00\u5be9\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f\u3068\u5408\u4f75\u3057\u3066\u300e\u4e0b\u7d1a\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f\u306b\u5f15\u304d\u7d99\u304c\u308c\u3066\u3044\u308b\uff08\u6b21\u56de\u8a73\u8ff0\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><span style=\"color: #b22222;\">\u8ffd\u8a18\u30142014\/3\/30\u3015<\/span><br \/>\n<span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u3064\u3044\u3066\u3001\u672c\u7a3f\u516c\u958b\u6642\u306f\u300c\u662d\u548c31\u5e74\u300d\u3068\u3057\u3066\u3044\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u4e0a\u8a18\u306e\u3068\u304a\u308a\u300c\u662d\u548c33\u5e74\u300d\u3067\u3042\u308b\u3002\u8b1d\u3057\u3066\u8a02\u6b63\u3059\u308b\u3002\u307e\u305f\u4e0b\u7dda\u90e8\u3092\u8ffd\u52a0\u3057\u305f\u3002<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff0810\uff09\u3000\u300e\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240<span style=\"color: #b22222;\">\u5211\u4e8b\u5224\u6c7a\u6642\u5831<\/span>\u300f\u300e\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240<span style=\"color: #b22222;\">\u5224\u6c7a\u6642\u5831<\/span>\u300f<\/strong><\/p>\n<p>\u6771\u4eac\u9ad8\u88c1\u304c\u72ec\u81ea\u306b\u767a\u884c\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u3001\u300e\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240<span style=\"color: #b22222;\">\u5211\u4e8b\u5224\u6c7a\u6642\u5831<\/span>\u300f\uff08\u4ee5\u4e0b\u300c\u6771\u9ad8\u5211\u6642\u5831\u300d\uff09\u306f\u3001\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u8abf\u67fb\u5ba4\u304c\u6771\u4eac\u9ad8\u88c1\u306e\u5211\u4e8b\u4e8b\u4ef6\u306e\u88c1\u5224\u306e\u4e2d\u304b\u3089\u5b9f\u52d9\u4e0a\u53c2\u8003\u3068\u306a\u308b<span style=\"color: #b22222;\">\u88c1\u5224\uff08\u5224\u6c7a\u30fb\u6c7a\u5b9a\uff09<\/span>\u3092\u9078\u629e\u3057\u3066\u63b2\u8f09\u3057\u305f\u3082\u306e\u3067\u3042\u308b\uff08\u30bf\u30a4\u30c8\u30eb\u306f\u300c\u5224\u6c7a\u300d\u3068\u306a\u3063\u3066\u304a\u308a\u7d1b\u3089\u308f\u3057\u3044\uff09\u3002\u91cd\u8981\u3068\u3055\u308c\u308b\u90e8\u5206\u304c\u629c\u304d\u51fa\u3055\u308c\u305f\u6284\u9332\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u662d\u548c26\u5e74\u304b\u3089\u520a\u884c\u3055\u308c\u3066\u304a\u308a\u3001\u520a\u884c\u5f53\u521d\u306f\uff11\u53f7\uff5e13\u53f7\u3068\u5dfb\u304c\u4ed8\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u304c\u300127\u5e74\u304b\u308928\u5e74\u307e\u3067\u306f\uff12\u5dfb\uff11\u53f7\uff5e\uff13\u5dfb\uff16\u53f7\u3068\u306a\u3063\u3066\u3044\u308b\u3002\uff14\u5dfb\u4ee5\u964d\u306f\u6c11\u4e8b\u3092\u52a0\u3048\u3066\u4e0b\u8a18\u306e\u300e\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240<span style=\"color: #b22222;\">\u5224\u6c7a\u6642\u5831<\/span>\u300f\uff08\u4ee5\u4e0b\u300c\u6771\u9ad8\u6642\u5831\u300d\uff09\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u6771\u9ad8\u6642\u5831\u81ea\u4f53\u306f\uff11\u3064\u306e\u518a\u5b50\u3067\u3042\u308b\u304c\u3001\u300e\u6700\u9ad8\u88c1\u5224\u6240\u5224\u4f8b\u96c6\u300f\u7b49\u3068\u540c\u69d8\u3001\u5211\u4e8b\u3068\u6c11\u4e8b\u306e\u4e8c\u90e8\u306b\u5206\u304b\u308c\u3066\u3044\u308b\uff08<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-149\/\" target=\"_blank\">\u524d\u56de\u53c2\u7167<\/a>\uff09\u3002\u5211\u4e8b\u306e\u90e8\u306f\u4e0a\u8a18\u6771\u9ad8\u5211\u6642\u5831\u3092\u5f15\u304d\u7d99\u3044\u3060\u3082\u306e\u3067\u3042\u308a\u3001\u6c11\u4e8b\u306e\u90e8\u306b\u306f\u3001\u6c11\u4e8b\u4e8b\u4ef6\u53ca\u3073\u884c\u653f\u4e8b\u4ef6\u306e\u88c1\u5224\uff08\u5224\u4f8b\u30fb\u6c7a\u5b9a\uff09\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\u901a\u5e38\u3001\u3053\u306e\u5211\u4e8b\u3068\u6c11\u4e8b\u3092\u5206\u3051\u3066\u5404\u3005\u3092\u3072\u3068\u307e\u3068\u3081\u306b\u3057\u3066\u88fd\u672c\u3057\u3001\u524d\u8005\u3092\u300e\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u6c7a\u6642\u5831\u3000<span style=\"color: #b22222;\">\u5211\u4e8b<\/span>\u300f\u53c8\u306f\u300e\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240<span style=\"color: #b22222;\">\u5211\u4e8b<\/span>\u5224\u6c7a\u6642\u5831\u300f\u3001\u5f8c\u8005\u3092\u300e\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u6c7a\u6642\u5831\u3000<span style=\"color: #b22222;\">\u6c11\u4e8b<\/span> \u300f\u53c8\u306f\u300e\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240<span style=\"color: #b22222;\">\u6c11\u4e8b<\/span>\u5224\u6c7a\u6642\u5831\u300f\u3068\u547c\u3076\uff08\u3069\u3061\u3089\u306e\u547c\u3073\u65b9\u306e\u5834\u5408\u306b\u3082\u3001\u300c\u6c11\u4e8b\u300d\u30fb\u300c\u5211\u4e8b\u300d\u306b\u62ec\u5f27\u3092\u4ed8\u3057\u300c\uff08\u6c11\u4e8b\uff09\u300d\u30fb\u300c\uff08\u5211\u4e8b\uff09\u300d\u3084\u300c\u3008\u6c11\u4e8b\u3009\u300d\u30fb\u300c\u3008\u5211\u4e8b\u3009\u300d\u7b49\u3068\u3059\u308b\u5834\u5408\u3082\u3042\u308b\uff09\u3002<\/p>\n<p>\u306a\u304a\u4e0a\u8ff0\u306e\u3068\u304a\u308a\u6771\u9ad8\u6642\u5831\u306f\uff14\u5dfb\u304b\u3089\u3068\u306a\u308b\u305f\u3081\u3001\u300e\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u6c7a\u6642\u5831\u3000\u6c11\u4e8b\u300f\u306b\u306f\uff11\u5dfb\uff5e\uff13\u5dfb\u304c\u5b58\u5728\u3057\u306a\u3044\u3002\u3053\u308c\u3082\u91cd\u8981\u3068\u3055\u308c\u308b\u90e8\u5206\u306e\u307f\u304c\u629c\u304d\u51fa\u3055\u308c\u305f\u6284\u9332\u3068\u306a\u3063\u3066\u304a\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\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u5224\u6c7a\u6642\u5831\u300d<\/span>\u53c8\u306f<span style=\"color: #333399;\">\u300c\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u6c7a\u6642\u5831\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u6771\u9ad8\u5211\u6642\u5831\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u572847\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\/AN10045148#anc-library\" target=\"_blank\">\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u5224\u6c7a\u6642\u5831<\/a>\u300d<\/li>\n<\/ul>\n<p>\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u306b\u3082\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u6c11\u4e8b\u306e\u90e8\u3092\u300c\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u6c7a\u6642\u5831 \u300d\u3001\u5211\u4e8b\u306e\u90e8\u3092\u300c\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u6c7a\u6642\u5831\u3000\u5211\u4e8b \u300d\u3068\u79f0\u3057\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"http:\/\/iss.ndl.go.jp\/books\/R100000002-I000000063616-00\" target=\"_blank\">\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u6c7a\u6642\u5831\u3000\u6c11\u4e8b<\/a>\u300d\uff08\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/li>\n<li>\u300c<a title=\"\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"http:\/\/iss.ndl.go.jp\/books\/R100000002-I000000028965-00\" target=\"_blank\">\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u6c7a\u6642\u5831\u3000\u5211\u4e8b<\/a>\u300d\uff08\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/li>\n<\/ul>\n<p>\u6771\u9ad8\u5211\u6642\u5831\u306f\u5f8c\u306b\u99ff\u6cb3\u53f0\u51fa\u7248\u793e\u304b\u3089\u5e02\u8ca9\u3055\u308c\u3066\u304a\u308a\u3001\u4e0b\u8a18\u30ea\u30f3\u30af\u5148\u306e\u5927\u5b66\u56f3\u66f8\u9928\u306b\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN10176973\" target=\"_blank\">\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u5224\u6c7a\u6642\u5831<\/a>\u300d<\/li>\n<\/ul>\n<p>\u4e00\u65b9\u3001\u6771\u9ad8\u6642\u5831\u306e\u5211\u4e8b\u3001\u6c11\u4e8b\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u540d\u79f0\u304c\u4e0d\u7d71\u4e00\u306a\u3053\u3068\u3082\u3042\u308a\u3001\u691c\u7d22\u7d50\u679c\u304c\u307e\u3068\u307e\u3063\u3066\u8868\u793a\u3055\u308c\u306a\u3044\u305f\u3081\uff08\u5211\u4e8b\u306e\u5834\u5408\u306b\u306f\u4e0a\u8a18\u6771\u9ad8\u5211\u6642\u5831\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308b\uff09\u3001\u5927\u5b66\u56f3\u66f8\u9928\u3078\u53ce\u96c6\u306b\u884c\u304f\u969b\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<ul>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN10176940#anc-library\" target=\"_blank\">\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u6c7a\u6642\u5831<\/a>\u300d<\/li>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN00253819\" target=\"_blank\">\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u6c7a\u6642\u5831\u3000\u5211\u4e8b<\/a>\u300d<\/li>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AA12083270\" target=\"_blank\">\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u6c7a\u6642\u5831\u3000\u6c11\u4e8b<\/a>\u300d<\/li>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN10045148\" target=\"_blank\">\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u5224\u6c7a\u6642\u5831<\/a>\u300d\uff3b\u516c\u6587\u66f8\u7248\uff3d<\/li>\n<li>\u300c<a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN10176973\" target=\"_blank\">\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u5224\u6c7a\u6642\u5831<\/a>\u300d\uff3b\u5e02\u8ca9\u66f8\u7248\uff3d<\/li>\n<\/ul>\n<p>&nbsp;<\/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        \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>\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u901f\u5831\u300f\u306f\u3001\u5404\u9ad8\u7b49\u691c\u5bdf\u5e81\u306b\u3088\u308a\u662d\u548c26\u5e74\uff08\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u306e\u7d39\u4ecb\u30da\u30fc\u30b8\u3067\u306f\u662d\u548c24\u5e74\u304b\u3089\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u672a\u6240\u8535\uff09\u304b\u3089\u520a\u884c\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u9ad8\u7b49\u691c\u5bdf\u5e81\u304c\u3001\u305d\u306e\u9ad8\u7b49\u88c1\u5224\u6240\u306b\u304a\u3051\u308b\u5211\u4e8b\u4e8b\u4ef6\u306e\u88c1\u5224\uff08\u5224\u6c7a\u30fb\u6c7a\u5b9a\uff09\u3068\u3057\u3066\u5b9f\u52d9\u7684\u6709\u7528\u3068\u5224\u65ad\u3057\u305f\u5224\u6c7a\u3092\u7de8\u96c6\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u6700\u9ad8\u88c1\u5224\u6240\u56f3\u66f8\u9928\u3067\u95b2\u89a7\u53ef\u80fd\u3067\u3042\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":[1786],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 16:36:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/65481"}],"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=65481"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/65481\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=65481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=65481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=65481"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=65481"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=65481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}