{"id":66224,"date":"2015-04-02T10:14:36","date_gmt":"2015-04-02T01:14:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=66224"},"modified":"2015-05-13T15:46:01","modified_gmt":"2015-05-13T06:46:01","slug":"tax-article-152","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-152\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301057\u3011\u3000\u3014\u7b2c\uff17\u7ae0\u3015\u5224\u4f8b\u306e\u63a2\u3057\u65b9\uff08\u305d\u306e\uff14\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\u301057\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\uff14\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>\uff0811\uff09\u3000\u300e\u7b2c\u4e00\u5be9\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f<\/strong><\/p>\n<p>\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u304c\u3001\u7b2c\u4e00\u5be9\u88c1\u5224\u6240\u306b\u304a\u3051\u308b\u5211\u4e8b\u88c1\u5224\uff08\u5224\u6c7a\u30fb\u6c7a\u5b9a\uff09\u306e\u4e2d\u304b\u3089\u53c2\u8003\u3068\u306a\u308b\u3082\u306e\u3092\u9078\u629e\u3057\u3066\u63b2\u8f09\u3057\u305f\u3082\u306e\u3067\u3001\u5dfb\u3054\u3068\u306b\u6cd5\u6761\u5225\u7d22\u5f15\u3001\u88c1\u5224\u6240\u5225\u7d22\u5f15\u304c\u4ed8\u3044\u3066\u3044\u308b\u3002\u662d\u548c34\u5e74\u4ee5\u964d\u306f\u3001<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-151\/\" target=\"_blank\">\u524d\u56de<\/a>\u306b\u7d39\u4ecb\u3057\u305f\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u7279\u5831\u300f\u3068\u4f75\u5408\u3057\u3066\u300e\u4e0b\u7d1a\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u300e\u7b2c\u4e00\u5be9\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f\u306f\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\">\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\u7b2c\u4e00\u5be9\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u73fe\u572881\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><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN10011714#anc-library\" target=\"_blank\">\u7b2c\u4e00\u5be9\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff0812\uff09\u3000\u300e\u4e0b\u7d1a\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f<\/strong><\/p>\n<p>\u4e0a\u8a18\u3057\u305f\u3088\u3046\u306b\u3001\u662d\u548c34\u5e74\u5206\u304b\u3089\u3001\u4e0a\u8a18\u300e\u7b2c\u4e00\u5be9\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f\u3068<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-151\/\" target=\"_blank\">\u524d\u56de<\/a>\u7d39\u4ecb\u306e\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u7279\u5831\u300f\u304c\u4f75\u5408\u3057\u3066\u305d\u306e\u5f79\u5272\u3092\u5f15\u304d\u7d99\u3044\u3060\u3082\u306e\u3067\u3042\u308b\uff08\u300e\u6771\u4eac\u9ad8\u7b49\u88c1\u5224\u6240\u5224\u6c7a\u6642\u5831\u300f\u306e\u3088\u3046\u306b\u5dfb\u53f7\u6570\u306f\u5f15\u304d\u7d99\u304c\u305a\u3001\u662d\u548c34\u5e74\u5206\u304c\u7b2c\uff11\u5dfb\u3067\u3042\u308b\uff09\u3002<\/p>\n<p>\u4e0b\u7d1a\u88c1\u5224\u6240\u306e\u5211\u4e8b\u88c1\u5224\uff08\u5224\u6c7a\u30fb\u6c7a\u5b9a\uff09\u306e\u4e2d\u304b\u3089\u3001\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u304c\u9078\u629e\u3057\u3066\u63b2\u8f09\u3057\u3066\u3044\u308b\u3002\u9ad8\u7b49\u88c1\u5224\u6240\u306e\u88c1\u5224\u3068\u305d\u308c\u4ee5\u5916\u306e\u88c1\u5224\u6240\u306e\u88c1\u5224\u3068\u306b\u533a\u5206\u3057\u3001\u3055\u3089\u306b\u5224\u6c7a\u3068\u6c7a\u5b9a\u306b\u533a\u5225\u3057\u3001\u88c1\u5224\u5e74\u6708\u65e5\u9806\u306b\u53ce\u9332\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u4e0a\u8a18\u300e\u7b2c\u4e00\u5be9\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f\u3068\u540c\u69d8\u306b\u3001\u5dfb\u3054\u3068\u306b\u6cd5\u6761\u5225\u7d22\u5f15\u3001\u88c1\u5224\u6240\u5225\u7d22\u5f15\u304c\u4ed8\u3044\u3066\u3044\u308b\u3002<!--more--><\/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\u4e0b\u7d1a\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u73fe\u5728111\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><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN1003463X#anc-library\" target=\"_blank\">\u4e0b\u7d1a\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6<\/a><\/li>\n<\/ul>\n<p>\u306a\u304a\u3001CiNii\u306b\u3088\u308c\u3070\u3001\u5927\u5b66\u306b\u306f\u6cd5\u66f9\u4f1a\u306b\u3088\u308b\u767a\u884c\u306e\u3082\u306e\u304c\u5927\u534a\u306e\u3088\u3046\u3067\u3042\u308b\u304c\u3001\u88c1\u5224\u6240\u56f3\u66f8\u9928\u306e\u8535\u66f8\u72b6\u6cc1\u306b\u793a\u3055\u308c\u308b\u3088\u3046\u306b\u3001\u7de8\u96c6\u5143\u3067\u3042\u308b\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u306b\u3088\u308b\u767a\u884c\u306e\u3082\u306e\u3082\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff0813\uff09\u3000\u300e\u5211\u4e8b\u88c1\u5224\u6708\u5831\u300f<\/strong><\/p>\n<p>\u3053\u308c\u306f\u3001\u662d\u548c44\u5e74\u306b\u300e\u4e0b\u7d1a\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f\u3092\u6539\u984c\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u5dfb\u53f7\u6570\u306f\u5f15\u304d\u7d99\u304c\u308c\u305a\u3001\u662d\u548c44\u5e74\u304c\u7b2c\uff11\u5dfb\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u307e\u305f\u662d\u548c61\u5e74\u306e18\u5dfb\uff16\u53f7\u3092\u6700\u5f8c\u3068\u3057\u3066\u3001\u3053\u306e\u5f79\u5272\u3092\u62c5\u3046\u4ed6\u306e\u516c\u7684\u306a\u88c1\u5224\u4f8b\u96c6\u306f\u3001\u305d\u306e\u5f8c\u767a\u884c\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u73fe\u5728\u3001\u88c1\u5224\u4f8b\u306f\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u306b\u304a\u3044\u3066\u516c\u958b\u3055\u308c\u3066\u304a\u308a\u3001\u5224\u4f8b\u96c6\u3092\u767a\u884c\u3059\u308b\u610f\u7fa9\u304c\u8584\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3042\u308b\u3068\u601d\u308f\u308c\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\u5211\u4e8b\u88c1\u5224\u6708\u5831\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u73fe\u5728142\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><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN0033601X#anc-library\" target=\"_blank\">\u5211\u4e8b\u88c1\u5224\u6708\u5831\uff08\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u7de8\uff09<\/a><\/li>\n<\/ul>\n<p>\u306a\u304a\u3001CiNii\u306b\u3088\u308c\u3070\u3001\u5927\u5b66\u306b\u306f\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u306b\u3088\u308b\u767a\u884c\u306e\u3082\u306e\u304c\u5927\u534a\u306e\u3088\u3046\u3067\u3042\u308b\u304c\u3001\u6cd5\u66f9\u4f1a\u306b\u3088\u308b\u767a\u884c\u306e\u3082\u306e\u3082\u3042\u308b\u3002<\/p>\n<ul>\n<li><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AA12291369\" target=\"_blank\">\u5211\u4e8b\u88c1\u5224\u6708\u5831\uff08\u6cd5\u66f9\u4f1a\uff09<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff0814\uff09\u3000\u300e\u4e0b\u7d1a\u88c1\u5224\u6240\u6c11\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f<\/strong><\/p>\n<p>\u6bce\u6708\u5404\u5730\u65b9\u88c1\u5224\u6240\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b\u6c11\u4e8b\u4e8b\u4ef6\uff08\u305f\u3060\u3057\u3001\u884c\u653f\u30fb\u52b4\u50cd\u30fb\u7121\u4f53\u8ca1\u7523\u6a29\u30fb\u5bb6\u4e8b\u4e8b\u4ef6\u3092\u9664\u304f\uff09\u306e\u4e2d\u304b\u3089\u3001\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u304c\u53c2\u8003\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u3082\u306e\u3092\u9078\u629e\u3057\u3066\u63b2\u8f09\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\uff11\u5dfb\u304b\u308910\u5dfb\u307e\u3067\u306f\u3001\u5224\u793a\u4e8b\u9805\u3092\u6cd5\u4ee4\u5225\u306b\u5206\u985e\u3057\u3001\u88c1\u5224\u306e\u8a00\u6e21\u3057\u5e74\u6708\u65e5\u3001\u63b2\u8f09\u53f7\u6570\u3001\u9801\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u307e\u305f\u540c\u4e00\u6cd5\u4ee4\u306f\u95a2\u9023\u3059\u308b\u6761\u6587\u3054\u3068\u306b\u307e\u3068\u3081\u3066\u8868\u793a\u3055\u308c\u305f\u7d22\u5f15\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u300211\u5dfb\u304b\u3089\u306f\u3001\u5dfb\u672b\u306b\u88c1\u5224\u6240\u5225\u30fb\u88c1\u5224\u5e74\u6708\u65e5\u9806\u306e\u7d22\u5f15\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3002\u767a\u884c\u306f\u662d\u548c25\u5e74\u306e\uff11\u5dfb\uff11\u53f7\u304b\u308959\u5e74\u306e35\u5dfb\uff18\u53f7\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u3053\u308c\u3082\u4e0a\u8a18\u300e\u5211\u4e8b\u88c1\u5224\u6708\u5831\u300f\u3068\u540c\u69d8\u3001\u3053\u306e35\u5dfb\uff18\u53f7\u3092\u6700\u5f8c\u3068\u3057\u3066\u3001\u3053\u306e\u5f79\u5272\u3092\u62c5\u3046\u4ed6\u306e\u516c\u7684\u306a\u88c1\u5224\u4f8b\u96c6\u306f\u3001\u305d\u306e\u5f8c\u767a\u884c\u3055\u308c\u3066\u3044\u306a\u3044\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\u4e0b\u7d1a\u88c1\u5224\u6240\u6c11\u4e8b\u88c1\u5224\u4f8b\u96c6\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u73fe\u5728201\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><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN00011365#anc-library\" target=\"_blank\">\u4e0b\u7d1a\u88c1\u5224\u6240\u6c11\u4e8b\u88c1\u5224\u4f8b\u96c6<\/a><\/li>\n<\/ul>\n<p>\u306a\u304a\u3001CiNii\u306b\u3088\u308c\u3070\u3001\u3053\u308c\u3082\u5927\u5b66\u306b\u306f\u6cd5\u66f9\u4f1a\u306b\u3088\u308b\u767a\u884c\u306e\u3082\u306e\u304c\u5927\u534a\u306e\u3088\u3046\u3067\u3042\u308b\u304c\u3001\u88c1\u5224\u6240\u56f3\u66f8\u9928\u306e\u8535\u66f8\u72b6\u6cc1\u306b\u793a\u3055\u308c\u308b\u3088\u3046\u306b\u3001\u7de8\u96c6\u5143\u3067\u3042\u308b\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u306b\u3088\u308b\u767a\u884c\u306e\u3082\u306e\u3082\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff0815\uff09\u3000\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5730\u65b9\u88c1\u5224\u6240\u7c21\u6613\u88c1\u5224\u6240\u6c11\u4e8b\u88c1\u5224\u4f8b\u7279\u5831\u300f\uff08\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u3001\u5730\u65b9\u88c1\u5224\u6240\u3001\u7c21\u6613\u88c1\u5224\u6240\u6c11\u4e8b\u88c1\u5224\u4f8b\u7279\u5831\u300f\u307e\u305f\u306f\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u30fb\u5730\u65b9\u88c1\u5224\u6240\u30fb\u7c21\u6613\u88c1\u5224\u6240\u6c11\u4e8b\u88c1\u5224\u4f8b\u7279\u5831\u300f\uff09<\/strong><\/p>\n<p>\u662d\u548c24\u5e74\u5206\u306e\u4e0b\u7d1a\u5be9\u306e\u88c1\u5224\u4f8b\u3092\u53ce\u9332\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5730\u65b9\u88c1\u5224\u6240\u7c21\u6613\u88c1\u5224\u6240\u6c11\u4e8b\u88c1\u5224\u4f8b\u7279\u5831\u300f\u304c\u3042\u308b\u3002\u3053\u308c\u306f\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u6c11\u4e8b\u5c40\u306b\u3088\u308a\u7de8\u7e82\u3055\u308c\u305f\u3082\u306e\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\u300c\u3001\u300d\u3084\u300c\u30fb\u300d\u306e\u6709\u7121\u306b\u3088\u308b\u30a8\u30e9\u30fc\u3092\u907f\u3051\u308b\u305f\u3081\u3001<span style=\"color: #333399;\">\u300c\u7c21\u6613\u88c1\u5224\u6240\u6c11\u4e8b\u88c1\u5224\u4f8b\u7279\u5831\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p><a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u3067\u306f\u691c\u7d22\u4e0a\u3001\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u3001\u5730\u65b9\u88c1\u5224\u6240\u3001\u7c21\u6613\u88c1\u5224\u6240\u6c11\u4e8b\u88c1\u5224\u4f8b\u7279\u5831\u300f\u307e\u305f\u306f\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u30fb\u5730\u65b9\u88c1\u5224\u6240\u30fb\u7c21\u6613\u88c1\u5224\u6240\u6c11\u4e8b\u88c1\u5224\u4f8b\u7279\u5831\u300f\u304c\u4f75\u5b58\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u73fe\u572816\u5927\u5b66\u306e\u56f3\u66f8\u9928\u306b\u6240\u8535\u3055\u308c\u3066\u3044\u308b\uff08\u4e0b\u8a18\u30ea\u30f3\u30af\u53c2\u7167\uff09\u3002<br \/>\n\u306a\u304aCiNii\u3067\u306f\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5730\u65b9\u88c1\u5224\u6240\u7c21\u6613\u88c1\u5224\u6240\u6c11\u4e8b\u88c1\u5224\u4f8b\u7279\u5831\u300f\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/BN11993338#anc-library\" target=\"_blank\">\u9ad8\u7b49\u88c1\u5224\u6240\u5730\u65b9\u88c1\u5224\u6240\u7c21\u6613\u88c1\u5224\u6240\u6c11\u4e8b\u88c1\u5224\u4f8b\u7279\u5831\uff08\u56f3\u66f8\u6271\u3044\uff09<\/a><\/li>\n<\/ul>\n<ul>\n<li><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AA11470158\" target=\"_blank\">\u9ad8\u7b49\u88c1\u5224\u6240\u5730\u65b9\u88c1\u5224\u6240\u7c21\u6613\u88c1\u5224\u6240\u6c11\u4e8a\u88c1\u5224\u4f8b\u7279\u5831\uff08\u96d1\u8a8c\u6271\u3044\uff09<\/a><\/li>\n<\/ul>\n<p>\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u3067\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u8cc7\u6599\u5316\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li><a title=\"\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"https:\/\/rnavi.ndl.go.jp\/politics\/entry\/Japan-hanrei-low.php\" target=\"_blank\">\u9ad8\u7b49\u88c1\u5224\u6240\u3001\u5730\u65b9\u88c1\u5224\u6240\u3001\u7c21\u6613\u88c1\u5224\u6240\u6c11\u4e8b\u88c1\u5224\u4f8b\u7279\u5831\uff08\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: center;\"><strong style=\"color: #999999; font-size: 1em; text-align: center;\">\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/h3>\n<p>\u6b21\u56de\u306f\u3001\u3042\u308b\u7279\u5b9a\u306e\u5206\u91ce\uff08\u4e8b\u4ef6\uff09\u306e\u88c1\u5224\u4f8b\u3060\u3051\u3092\u307e\u3068\u3081\u305f\u88c1\u5224\u96c6\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\u00a0<span style=\"text-align: right;\">\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>\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u304c\u3001\u7b2c\u4e00\u5be9\u88c1\u5224\u6240\u306b\u304a\u3051\u308b\u5211\u4e8b\u88c1\u5224\uff08\u5224\u6c7a\u30fb\u6c7a\u5b9a\uff09\u306e\u4e2d\u304b\u3089\u53c2\u8003\u3068\u306a\u308b\u3082\u306e\u3092\u9078\u629e\u3057\u3066\u63b2\u8f09\u3057\u305f\u3082\u306e\u3067\u3001\u5dfb\u3054\u3068\u306b\u6cd5\u6761\u5225\u7d22\u5f15\u3001\u88c1\u5224\u6240\u5225\u7d22\u5f15\u304c\u4ed8\u3044\u3066\u3044\u308b\u3002\u662d\u548c34\u5e74\u4ee5\u964d\u306f\u3001\u524d\u56de\u306b\u7d39\u4ecb\u3057\u305f\u300e\u9ad8\u7b49\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u7279\u5831\u300f\u3068\u4f75\u5408\u3057\u3066\u300e\u4e0b\u7d1a\u88c1\u5224\u6240\u5211\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f\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":[1788],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 16:37:58","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/66224"}],"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=66224"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/66224\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=66224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=66224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=66224"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=66224"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=66224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}