{"id":66845,"date":"2015-04-06T16:08:51","date_gmt":"2015-04-06T07:08:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=66845"},"modified":"2017-05-08T18:53:12","modified_gmt":"2017-05-08T09:53:12","slug":"tax-effects-report-8","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-8\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u516c\u5e03\u306b\u4f34\u3046\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3064\u3044\u3066\uff5e\u5e73\u621027\u5e74\uff13\u6708\u6c7a\u7b97\u4f1a\u793e\u306f\u7a0e\u7387\u4ee5\u5916\u306e\u6539\u6b63\u9805\u76ee\u306b\u3064\u3044\u3066\u3082\u6ce8\u610f\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: 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target=\"_blank\">\u5b98\u5831\u7279\u5225\u53f7\u5916\u7b2c11\u53f7<\/a>\u3067\u516c\u5e03\u3055\u308c\u305f\uff08\u4ee5\u4e0b\u300c\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u300d\u3068\u3044\u3046\uff09\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621027\u5e74\uff13\u6708\u6c7a\u7b97\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u6539\u6b63\u5f8c\u306e\u6cd5\u4eba\u7a0e\u6cd5\u306a\u3069\u306b\u57fa\u3065\u3044\u3066\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304c\u5e73\u621027\u5e74\uff13\u6708\uff19\u65e5\u4ed8\u3067\u63b2\u8f09\u3057\u305f\u300c<a title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u7a0e\u5236\u6539\u6b63\u306e\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/sokuho-H27zeikoka1-1.png\" alt=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387 \uff1d \u6cd5\u4eba\u7a0e\u7387\u00d7(1\uff0b\u5730\u65b9\u6cd5\u4eba\u7a0e\u7387\uff0b\u4f4f\u6c11\u7a0e\u7387)\uff0b \u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u7387\u00d7\u4e8b\u696d\u7a0e\u7387(\u203b1)\uff0b\u4e8b\u696d\u7a0e\u7387(\u203b2) 1\uff0b\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u7387\u00d7\u4e8b\u696d\u7a0e\u7387(\u203b1)\uff0b\u4e8b\u696d\u7a0e\u7387(\u203b2)\" width=\"650\" height=\"82\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/sokuho-H27zeikoka1-1.png 863w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/sokuho-H27zeikoka1-1-300x37.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u4e8b\u696d\u7a0e\u306e\u6a19\u6e96\u7a0e\u7387<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u5404\u5730\u65b9\u56e3\u4f53\u304c\u6761\u4f8b\u3067\u5b9a\u3081\u305f\u4e8b\u696d\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\u53c8\u306f\u8d85\u904e\u7a0e\u7387\uff09<\/span><\/p>\n<p><a title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/minutes\/20150306\/20150306_13.pdf\" target=\"_blank\">\u8b70\u4e8b\u6982\u8981\u5225\u7d19<\/a>\u3067\u306f\u300c\u4e8b\u696d\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u306e\u53d6\u6271\u3044\u300d\u53ca\u3073\u300c\u4e8b\u696d\u7a0e\u7387\uff08\u8d85\u904e\u7a0e\u7387\uff09\u306e\u53d6\u6271\u3044\u300d\u3082\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u53c2\u8003\u3068\u3057\u3066\u3001\u8b70\u4e8b\u6982\u8981\u5225\u7d19\u306b\u8a18\u8f09\u3055\u308c\u305f\u65b9\u6cd5\u306b\u3088\u308a\u7b97\u5b9a\u3057\u305f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff08\u6771\u4eac\u90fd\u306e\u5834\u5408\uff09\u3068\u3057\u3066\u3001\u6b21\u306e\u56f3\u8868\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u7b97\u5b9a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u8b70\u4e8b\u6982\u8981\u5225\u7d19\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/sokuho-H27zeikoka1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-65272\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/sokuho-H27zeikoka1-2.png\" alt=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387 \u73fe\u884c \u5e73\u621027\u5e744\u67081\u65e5\u304b\u3089\u5e73\u621028\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b \u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6 \u5e73\u621028\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b \u4e8b\u696d\u5e74\u5ea6 \u6a19\u6e96\u7a0e\u7387\u3067\u7b97\u5b9a\u3057\u305f\u5834\u5408(\u203b) 34.62\uff05 32.11\uff05 31.33\uff05 \u6771\u4eac\u90fd\u306e\u8d85\u904e\u7a0e\u7387(\u6a19\u6e96\u7a0e\u7387\uff0b0.36\uff05)\u3067\u7b97\u5b9a\u3057\u305f\u5834\u5408(\u203b) 35.64\uff05 33.10\uff05 32.34\uff05\" width=\"650\" height=\"362\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/sokuho-H27zeikoka1-2.png 828w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/sokuho-H27zeikoka1-2-300x167.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5e74800\u4e07\u5186\u8d85\u306e\u6240\u5f97<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u7b49<\/strong><\/h4>\n<p>\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u3001\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u53ca\u3073\u9023\u7d50\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u63a7\u9664\u9650\u5ea6\u984d\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u3001\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30a4\u3000\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u7e70\u8d8a\u63a7\u9664\u3092\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u7e70\u8d8a\u63a7\u9664\u524d\u306e\u6240\u5f97\u306e\u91d1\u984d\u53c8\u306f\u9023\u7d50\u6240\u5f97\u306e\u91d1\u984d\u306e100\u5206\u306e65\u76f8\u5f53\u984d\uff08\u6539\u6b63\u524d\uff1a100\u5206\u306e80\u76f8\u5f53\u984d\uff09\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30ed\u3000\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u7e70\u8d8a\u63a7\u9664\u3092\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u7e70\u8d8a\u63a7\u9664\u524d\u306e\u6240\u5f97\u306e\u91d1\u984d\u53c8\u306f\u9023\u7d50\u6240\u5f97\u306e\u91d1\u984d\u306e100\u5206\u306e50\u76f8\u5f53\u984d\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u53d7\u53d6\u914d\u5f53\u7b49\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #800000;\">\u2460<\/span>\u3000\u76ca\u91d1\u4e0d\u7b97\u5165\u306e\u5bfe\u8c61\u3068\u306a\u308b\u682a\u5f0f\u7b49\u306e\u533a\u5206\u53ca\u3073\u305d\u306e\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u5272\u5408<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-zeikoka1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-66858\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-zeikoka1-3.png\" alt=\"\u73fe\u3000\u884c\t\u6539\u3000\u6b63\u3000 \u533a\u3000\u5206\t\u4e0d\u7b97\u5165\u5272\u5408\t\u533a\u3000\u5206\t\u4e0d\u7b97\u5165\u5272\u5408 \u5b8c\u5168\u5b50\u6cd5\u4eba\u682a\u5f0f\u7b49 (\u682a\u5f0f\u7b49\u4fdd\u6709\u5272\u5408100\uff05\uff09\t100\u5206\u306e100\t\u5b8c\u5168\u5b50\u6cd5\u4eba\u682a\u5f0f\u7b49 (\u682a\u5f0f\u7b49\u4fdd\u6709\u5272\u5408100\uff05\uff09\t100\u5206\u306e100 \u95a2\u4fc2\u6cd5\u4eba\u682a\u5f0f\u7b49 (\u682a\u5f0f\u7b49\u4fdd\u6709\u5272\u540825\uff05\u4ee5\u4e0a\uff09\t\t\u95a2\u9023\u6cd5\u4eba\u682a\u5f0f\u7b49 (\u682a\u5f0f\u7b49\u4fdd\u6709\u5272\u54083\u5206\u306e1\u8d85\uff09\t \t\t\u305d\u306e\u4ed6\u306e\u682a\u5f0f\u7b49\t100\u5206\u306e50 \u4e0a\u8a18\u4ee5\u5916\u306e\u682a\u5f0f\u7b49\t100\u5206\u306e50\t\t \t\t\u975e\u652f\u914d\u76ee\u7684\u682a\u5f0f\u7b49(\u682a\u5f0f\u7b49\u4fdd\u6709\u5272\u54085\uff05\u4ee5\u4e0b\uff09\t100\u5206\u306e20\" width=\"550\" height=\"392\" \/><\/a><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 20px;\"><span style=\"color: #800000;\"><strong>\u2461<\/strong><\/span>\u3000\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u4ee5\u5916\u306e\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5168\u984d\u3092\u76ca\u91d1\u7b97\u5165\uff08\u6539\u6b63\u524d\uff1a\u53ce\u76ca\u306e\u5206\u914d\u306e\u984d\u306e\uff12\u5206\u306e\uff11\uff08\u53c8\u306f\uff14\u5206\u306e\uff11\uff09\u306e\u91d1\u984d\u306e100\u5206\u306e50\u76f8\u5f53\u984d\u3092\u76ca\u91d1\u4e0d\u7b97\u5165\uff09\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u7279\u5b9a\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u53d7\u76ca\u6a29\u3092\u682a\u5f0f\u7b49\u3068\u540c\u69d8\u306b\u6271\u3044\u3001\u4e0a\u8a18<span style=\"color: #800000;\"><strong>\u2460<\/strong><\/span>\u306e\u975e\u652f\u914d\u76ee\u7684\u682a\u5f0f\u7b49\u3068\u3057\u3066\u3001\u305d\u306e\u53ce\u76ca\u306e\u5206\u914d\u306e\u984d\u306e100\u5206\u306e20\u76f8\u5f53\u984d\u3092\u76ca\u91d1\u4e0d\u7b97\u5165\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 30px;\"><span style=\"color: #800000;\"><strong>\u2462<\/strong><\/span>\u3000\u4e0a\u8a18<span style=\"color: #800000;\"><strong>\u2460<\/strong><\/span>\u306e\u305d\u306e\u4ed6\u306e\u682a\u5f0f\u7b49\u53ca\u3073\u975e\u652f\u914d\u76ee\u7684\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u3001\u8ca0\u50b5\u5229\u5b50\u304c\u3042\u308b\u5834\u5408\u306e\u63a7\u9664\u8a08\u7b97\uff08\u8ca0\u50b5\u5229\u5b50\u63a7\u9664\uff09\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u62e1\u5927<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\uff08\u4ee5\u4e0b\u300c\u8cc7\u672c\u91d1\u300d\u3068\u3044\u3046\uff09\uff11\u5104\u5186\u8d85\u306e\u666e\u901a\u6cd5\u4eba\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u6a19\u6e96\u7a0e\u7387\u3092\u6b21\u306e\u3068\u304a\u308a\u3068\u3057\u3001\u305d\u308c\u305e\u308c\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-zeikoka1-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-66859\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-zeikoka1-4.png\" alt=\"\u73fe\u884c \u6539\u3000\u6b63 \u5e73\u621027\u5e74\u5ea6 \u5e73\u621028\u5e74\u5ea6\uff5e \u4ed8\u52a0\u4fa1\u5024\u5272 0.48\uff05 0.72\uff05 0.96\uff05 \u8cc7\u3000\u672c\u3000\u5272 0.2\uff05 0.3\uff05 0.4\uff05 \u6240\u5f97\u5272 \u5e74400 \u4e07\u5186 \u4ee5\u4e0b\u306e\u6240\u5f97 3.8\uff05 \uff082.2\uff05\uff09 3.1\uff05 \uff081.6\uff05\uff09 2.5\uff05 \uff080.9\uff05\uff09 \u5e74400 \u4e07\u5186\u8d85 800 \u4e07\u5186\u4ee5\u4e0b \u306e\u6240\u5f97 5.5\uff05 \uff083.2\uff05\uff09 4.6\uff05 \uff082.3\uff05\uff09 3.7\uff05 \uff081.4\uff05\uff09 \u5e74800 \u4e07\u5186\u8d85 \u306e\u6240\u5f97 7.2\uff05 \uff084.3\uff05\uff09 6.0\uff05 \uff083.1\uff05\uff09 4.8\uff05 \uff081.9\uff05\uff09\" width=\"650\" height=\"378\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u6240\u5f97\u5272\u306e\u7a0e\u7387\u4e0b\u6bb5\u306e\u30ab\u30c3\u30b3\u5185\u306e\u7387\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u66ab\u5b9a\u63aa\u7f6e\u6cd5\u9069\u7528\u5f8c\u306e\u7a0e\u7387\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\uff13\u4ee5\u4e0a\u306e\u90fd\u9053\u5e9c\u770c\u306b\u4e8b\u52d9\u6240\u53c8\u306f\u4e8b\u696d\u6240\u3092\u8a2d\u3051\u3066\u4e8b\u696d\u3092\u884c\u3046\u6cd5\u4eba\u306e\u6240\u5f97\u5272\u306b\u4fc2\u308b\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u306f\u306a\u3044\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461 \u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d85\u306e\u666e\u901a\u6cd5\u4eba\u306e\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7a0e\u7387\u3092\u6b21\u306e\u3068\u304a\u308a\u3068\u3057\u3001\u305d\u308c\u305e\u308c\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-zeikoka1-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-66857\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/sokuho-zeikoka1-5.png\" alt=\"\u73fe\u884c \u6539\u3000\u6b63 \u5e73\u621027\u5e74\u5ea6 \u5e73\u621028\u5e74\u5ea6\uff5e \u4ed8\u52a0\u4fa1\u5024\u5272\u984d\u3001\u8cc7\u672c\u5272\u984d\u53ca\u3073\u6240\u5f97\u5272\u984d\u306e\u5408\u7b97\u984d\u306b\u3088\u3063\u3066\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u8ab2\u7a0e\u3055\u308c\u308b\u6cd5\u4eba\u306e\u6240\u5f97\u5272\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u7387 67.4\uff05 93.5\uff05 152.6\uff05\" width=\"650\" height=\"218\" \/><\/a><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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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