{"id":67476,"date":"2015-04-16T10:14:24","date_gmt":"2015-04-16T01:14:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=67476"},"modified":"2015-05-13T15:46:40","modified_gmt":"2015-05-13T06:46:40","slug":"tax-article-155","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-155\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301058\u3011\u3000\u3014\u7b2c\uff17\u7ae0\u3015\u5224\u4f8b\u306e\u63a2\u3057\u65b9\uff08\u305d\u306e\uff15\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\u301058\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\uff15\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>\u4eca\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=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff0816\uff09\u3000\u300e\u5bb6\u5ead\u88c1\u5224\u6708\u5831\u300f<\/strong><\/p>\n<p>\u5bb6\u4e8b\u4e8b\u4ef6\u30fb\u5c11\u5e74\u4e8b\u4ef6\u306b\u95a2\u3059\u308b\u88c1\u5224\uff08\u5be9\u5224\uff09\u306e\u307b\u304b\u3001\u8a55\u91c8\uff08\u8ad6\u8aac\u30fb\u7814\u7a76)\u7b49\u3082\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\u6700\u9ad8\u88c1\u5224\u6240\u3001\u9ad8\u7b49\u88c1\u5224\u6240\u3001\u5730\u65b9\u88c1\u5224\u6240\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u88c1\u5224\u306e\u3046\u3061\u3001\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u5bb6\u5ead\u5c40\u304c\u3001\u53c2\u8003\u3068\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u3082\u306e\u3092\u9078\u629e\u3057\u3066\u63b2\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u3082\u7de8\u96c6\u5143\u3067\u3042\u308b\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u306b\u3088\u308b\u767a\u884c\u306e\u3082\u306e\u306e\u4ed6\u3001\u6cd5\u66f9\u4f1a\u306e\u767a\u884c\u306b\u3088\u308b\u3082\u306e\u304c\u3042\u308b\u3002\u662d\u548c24\u5e74\u304b\u308926\u5e74\u307e\u3067\u306f\u3001\u6b63\u5f0f\u306b\u306f\u5dfb\u6570\u306f\u4ed8\u3055\u308c\u3066\u3044\u305a\uff08\u307e\u305f\uff11\u53f7\u306e\u307f\u540d\u79f0\u3082\u300e\u5bb6\u5ead\u88c1\u5224\u6240\u6708\u5831\u300f\u3067\u3042\u308b\uff09\u3001\u662d\u548c27\u5e74\u3088\u308a\u6b63\u5f0f\u306b\u7b2c\uff14\u5dfb\u3068\u5dfb\u6570\u304c\u4ed8\u3055\u308c\u305f\u3002\u73fe\u5728\u3082\u7d99\u7d9a\u3057\u3066\u767a\u884c\u3055\u308c\u3066\u3044\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\u5bb6\u5ead\u88c1\u5224\u6708\u5831\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u73fe\u5728238\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\/AN00327427#anc-library\" target=\"_blank\">\u5bb6\u5ead\u88c1\u5224\u6708\u5831<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff0817\uff09\u3000\u300e\u52b4\u50cd\u95a2\u4fc2\u4e8b\u4ef6\u5224\u6c7a\u96c6\u300f\u300e\u52b4\u50cd\u95a2\u4fc2\u6c11\u4e8b\u884c\u653f\u88c1\u5224\u8cc7\u6599\u300f\u300e\u52b4\u50cd\u95a2\u4fc2\u6c11\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f<\/strong><\/p>\n<p>\u52b4\u50cd\u95a2\u4fc2\u4e8b\u4ef6\u306b\u4fc2\u308b\u3001\u516c\u7684\u88c1\u5224\u4f8b\u96c6\u306e\u6700\u3082\u4ee3\u8868\u7684\u306a\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u3053\u306e\u4e2d\u3067\u6700\u3082\u53e4\u3044\u306e\u306f\u3001\u662d\u548c23\u5e74\u5206\u3092\u53ce\u9332\u3057\u3066\u3044\u308b\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u5c40\u5211\u4e8b\u90e8\u7b2c\u4e00\u8ab2\u306b\u3088\u308a\u7de8\u7e82\u3055\u308c\u305f\u300e\u52b4\u50cd\u95a2\u4fc2\u4e8b\u4ef6\u5224\u6c7a\u96c6\u300f\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3053\u308c\u306f\u88c1\u5224\u6240\u56f3\u66f8\u9928\u306b\u3082\u6240\u8535\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057CiNii\u306b\u3088\u308c\u3070\u3001\u73fe\u572813\u5927\u5b66\u306e\u56f3\u66f8\u9928\u306b\u6240\u8535\u3055\u308c\u3066\u3044\u308b\uff08\u4e09\u82b3\u66f8\u623f\u767a\u884c\uff09\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\/BN0767437X#anc-library\" target=\"_blank\">\u52de\u50cd\u95dc\u4fc2\u4e8b\u4ef6\u5224\u6c7a\u96c6<\/a><\/li>\n<\/ul>\n<p>\u56fd\u4f1a\u56f3\u66f8\u9928\u3067\u3082\u3053\u308c\u306f\u30c7\u30b8\u30bf\u30eb\u5316\u8cc7\u6599\u3068\u306a\u3063\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-admin.php\" target=\"_blank\">\u52b4\u50cd\u95a2\u4fc2\u4e8b\u4ef6\u5224\u6c7a\u96c6\uff08\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/a><\/li>\n<\/ul>\n<p>\u662d\u548c24\u5e74\u5206\u304b\u308925\u5e74\u5206\u307e\u3067\u306f\u3001\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u306b\u3088\u308a\u7de8\u7e82\u3055\u308c\u305f\u300e\u52b4\u50cd\u95a2\u4fc2\u6c11\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f\u3068\u3044\u3046\u540d\u79f0\u3067\u51fa\u3055\u308c\u3066\u3044\u308b\uff08\u305f\u3060\u3057\u3001\u7b2c\uff11\u53f7\u306e\u307f\u300c\u52b4\u50cd\u95a2\u4fc2\u88c1\u5224\u8cc7\u6599\u6c11\u4e8b \u884c\u653f\u7de8\u300d\u3068\u3044\u3046\u540d\u79f0\u3067\u51fa\u3055\u308c\u3066\u3044\u308b\uff09\u3002\u6700\u9ad8\u88c1\u5224\u6240\u3001\u9ad8\u7b49\u88c1\u5224\u6240\u3001\u5730\u65b9\u88c1\u5224\u6240\u3001\u7c21\u6613\u88c1\u5224\u6240\u304b\u3089\u9001\u4ed8\u3055\u308c\u305f\u52b4\u50cd\u95a2\u4fc2\u306e\u6c11\u4e8b\u30fb\u884c\u653f\u4e8b\u4ef6\u306e\u91cd\u8981\u88c1\u5224\u4f8b\uff08\u5224\u6c7a\u30fb\u6c7a\u5b9a\uff09\u3092\u9805\u76ee\u5225\u306b\u63b2\u8f09\u3057\u3066\u3044\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\u52b4\u50cd\u95a2\u4fc2\u88c1\u5224\u8cc7\u6599\u6c11\u4e8b\u884c\u653f\u7de8\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>\u8535\u66f8\u691c\u7d22\u9801\u306e\u300c\u30d5\u30ea\u30fc\u30ef\u30fc\u30c9\u691c\u7d22\u300d\u6b04\u306b<span style=\"color: #333399;\">\u300c\u52b4\u50cd\u95a2\u4fc2\u6c11\u4e8b\u884c\u653f\u88c1\u5224\u8cc7\u6599\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>\u306a\u304a\u3001<a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u306e\u8535\u66f8\u691c\u7d22\u7d50\u679c\u3092\u898b\u308b\u3068\u3001\uff19\u53f7\u4ee5\u964d\u3082\u300e\u52b4\u50cd\u95a2\u4fc2\u88c1\u5224\u8cc7\u6599\u6c11\u4e8b\u884c\u653f\u7de8\u300f\u3068\u3044\u3046\u540d\u79f0\u306e\u3082\u306e\u304c\u3042\u308b\u3002\u3057\u304b\u3057\u5185\u5bb9\u3068\u3057\u3066\u306f\u3001\uff18\u53f7\u307e\u3067\u306b\u306f\u300c\u88c1\u5224\u4f8b\u300d\u304c\u3042\u308b\u306e\u304c\u3001\uff19\u53f7\u4ee5\u964d\u306b\u306f\u300c\u88c1\u5224\u4f8b\u300d\u306f\u306a\u304f\u3001\u300c\u52b4\u50cd\u95a2\u4fc2\u6c11\u4e8b\u4e8b\u4ef6\u62c5\u5f53\u88c1\u5224\u5b98\u4f1a\u540c\u6982\u8981\u300d\u7b49\u304c\u3042\u308b\u306e\u307f\u3067\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u5224\u4f8b\u96c6\u3068\u3057\u3066\u306f\u3001\u662d\u548c25\u5e74\u306e\u7b2c\uff18\u53f7\u307e\u3067\u3067\u3042\u308a\u3001\u662d\u548c25\u5e74\u4ee5\u964d\u306f\u300e\u52b4\u50cd\u95a2\u4fc2\u6c11\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f \u306b\u5f15\u304d\u7d99\u304c\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u5168\u53f7\u305d\u308d\u3063\u3066\u3044\u308b\u3068\u3053\u308d\u306f\u306a\u3044\u304c\u3001\u73fe\u572817\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\/BN02529500#anc-library\" target=\"_blank\">\u52b4\u50cd\u95a2\u4fc2\u6c11\u4e8b\u884c\u653f\u88c1\u5224\u8cc7\u6599<\/a><\/li>\n<\/ul>\n<p>\u662d\u548c25\u5e74\u5206\u304b\u3089\u306f\u3001\u4e0a\u8a18\u3057\u305f\u3088\u3046\u306b\u540c\u3058\u304f\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u306b\u3088\u308a\u7de8\u7e82\u3055\u308c\u305f\u300e\u52b4\u50cd\u95a2\u4fc2\u6c11\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f\u306b\u5f15\u304d\u7d99\u304c\u308c\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u5dfb\u53f7\u6570\u306f\u5f15\u304d\u7d99\u304c\u308c\u305a\u3001\u662d\u548c25\u5e74\u304c\u7b2c\uff11\u5dfb\uff11\u53f7\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u540c\u3058\u304f\u6700\u9ad8\u88c1\u5224\u6240\u3001\u9ad8\u7b49\u88c1\u5224\u6240\u3001\u5730\u65b9\u88c1\u5224\u6240\u3001\u7c21\u6613\u88c1\u5224\u6240\u304b\u3089\u9001\u4ed8\u3055\u308c\u305f\u52b4\u50cd\u95a2\u4fc2\u306e\u6c11\u4e8b\u30fb\u884c\u653f\u4e8b\u4ef6\u306e\u91cd\u8981\u88c1\u5224\u4f8b\uff08\u5224\u6c7a\u30fb\u6c7a\u5b9a\uff09\u3092\u9805\u76ee\u5225\u306b\u63b2\u8f09\u3057\u3066\u3044\u308b\u3002\u5e73\u6210\uff19\u5e74\u5206\u306e48\u5dfb\uff15\u30fb\uff16\u53f7\u304c\u6700\u5f8c\u3067\u3042\u308a\u3001\u73fe\u5728\u306f\u88c1\u5224\u6240\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u5185\u306e\u300c\u88c1\u5224\u4f8b\u60c5\u5831\u300d\u306b\u3042\u308b\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/search6\" target=\"_blank\">\u52b4\u50cd\u4e8b\u4ef6\u88c1\u5224\u4f8b\u96c6<\/a>\u300d\u304c\u305d\u306e\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\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\u52b4\u50cd\u95a2\u4fc2\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\u5168\u53f7\u305d\u308d\u3063\u3066\u3044\u308b\u3068\u3053\u308d\u306f\u306a\u3044\u304c\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><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN10445510#anc-library\" target=\"_blank\">\u52b4\u50cd\u95a2\u4fc2\u6c11\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>\uff08<strong>18<\/strong>\uff09\u3000\u300e\u52b4\u50cd\u95a2\u4fc2\u6c11\u4e8b\u4e8b\u4ef6\u88c1\u5224\u96c6\u300f<\/strong><\/p>\n<p>\u305d\u306e\u4ed6\u3001\u52b4\u50cd\u95a2\u4fc2\u306e\u516c\u7684\u88c1\u5224\u4f8b\u96c6\u3068\u3057\u3066\u3001 \u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u884c\u653f\u5c40\u306b\u3088\u308a\u7de8\u7e82\u3055\u308c\u3001\u6cd5\u66f9\u4f1a\u3088\u308a\u51fa\u7248\u3055\u308c\u3066\u3044\u305f\u300e\u52b4\u50cd\u95a2\u4fc2\u6c11\u4e8b\u4e8b\u4ef6\u88c1\u5224\u96c6\u300f\u304c\u3042\u308b\u3002<\/p>\n<p>\u662d\u548c24\u5e74\uff5e25\u5e74\u5206\u306e\uff11\u53f7\uff5e\uff17\u53f7\u3057\u304b\u306a\u304f\u3001\u305d\u306e\u5f79\u5272\u306f\u300e\u52b4\u50cd\u95a2\u4fc2\u6c11\u4e8b\u88c1\u5224\u4f8b\u96c6\u300f\u306b\u5438\u53ce\u3055\u308c\u3001\u5f15\u304d\u7d99\u304c\u308c\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3053\u308c\u306f\u88c1\u5224\u6240\u56f3\u66f8\u9928\u306b\u3082\u6240\u8535\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057CiNii\u306b\u3088\u308c\u3070\u3001\u73fe\u572825\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\/AN10069871#anc-library\" target=\"_blank\">\u52de\u50cd\u95dc\u4fc2\u6c11\u4e8b\u4e8b\u4ef6\u88c1\u5224\u96c6<\/a><\/li>\n<\/ul>\n<p>\u56fd\u4f1a\u56f3\u66f8\u9928\u3067\u3082\u3053\u308c\u306f\u30c7\u30b8\u30bf\u30eb\u5316\u8cc7\u6599\u3068\u306a\u3063\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-admin.php\" target=\"_blank\">\u52b4\u50cd\u95a2\u4fc2\u6c11\u4e8b\u4e8b\u4ef6\u88c1\u5224\u96c6\uff08\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/a><\/li>\n<\/ul>\n<p>\u52b4\u50cd\u6cd5\u95a2\u4fc2\u5224\u4f8b\u306f\u3001\u79df\u7a0e\u6cd5\u4e0a\u306b\u3082\u91cd\u8981\u306a\u95a2\u4fc2\u3092\u3082\u3064\u3082\u306e\u304c\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u6240\u5f97\u533a\u5206\u3092\u5de1\u308b\u7d66\u4e0e\u6240\u5f97\u304b\u5426\u304b\u3092\u4e89\u3046\u4e8b\u6848\u304c\u3042\u308b\u304c\u3001\u305d\u306e\u969b\u306b\u3082\u52b4\u50cd\u6cd5\u4e0a\u306e\u7d66\u4e0e\u6240\u5f97\u304b\u5426\u304b\u306e\u5224\u65ad\u57fa\u6e96\u3082\u53c2\u8003\u306b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff0819\uff09\u3000\u300e\u7121\u4f53\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\u300f\u300e\u77e5\u7684\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\u300f<\/strong><\/p>\n<p>\u7121\u4f53\u8ca1\u7523\u6a29\u3001\u77e5\u7684\u8ca1\u7523\u6a29\u3068\u3057\u3066\u306f\u3001\u4eba\u9593\u306e\u77e5\u7684\u5275\u4f5c\u6d3b\u52d5\u306b\u3088\u308b\u5275\u4f5c\u7269\u306b\u5bfe\u3059\u308b\u6a29\u5229\u3067\u3042\u308b\u7279\u8a31\u6a29\u3001\u8457\u4f5c\u6a29\u7b49\u3001\u55b6\u696d\u306b\u95a2\u3059\u308b\u8b58\u5225\u6a19\u8b58\u306b\u5bfe\u3059\u308b\u6a29\u5229\u3067\u3042\u308b\u5546\u6a19\u6a29\u7b49\u304c\u3042\u308b\u3002<\/p>\n<p>\u300e\u7121\u4f53\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\u300f\u306f\u3001\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u304c\u3001\u77e5\u7684\u8ca1\u7523\u6a29\u95a2\u4fc2\u306e\u9ad8\u7b49\u88c1\u5224\u6240\u3068\u5730\u65b9\u88c1\u5224\u6240\u306b\u304a\u3051\u308b\u6c11\u4e8b\u30fb\u884c\u653f\u306e\u88c1\u5224\uff08\u5224\u6c7a\u30fb\u6c7a\u5b9a\uff09\u306e\u4e2d\u304b\u3089\u3001\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\u662d\u548c44\u5e74\u306e\u7b2c\uff11\u5dfb\u3088\u308a\u5e73\u6210\uff12\u5e74\u306e22\u5dfb\u307e\u3067\u5e74\uff14\u56de\u520a\u884c\u3055\u308c\u3066\u3044\u305f\uff08\uff11\u5e74\u5206\u3092\uff11\u5dfb\u3068\u3057\u3001\u5404\u5e74\u5206\u306f\uff11\u53f7\uff5e\uff14\u53f7\u3068\u306a\u308b\uff09\u3002<\/p>\n<p>\u306a\u304a\u56fd\u4f1a\u56f3\u66f8\u9928\u306b\u304a\u3044\u3066\u306f\u3001\u8cc7\u6599\u540d\u3092\u300e\u7121\u4f53\u8ca1\u7523\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\u300f\u3068\u3057\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-admin.php\" target=\"_blank\">\u7121\u4f53\u8ca1\u7523\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\uff08\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/a><\/li>\n<\/ul>\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\u7121\u4f53\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\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><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN10038619#anc-library\" target=\"_blank\">\u7121\u4f53\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6<\/a><\/li>\n<\/ul>\n<p>\u307e\u305f\u6cd5\u66f9\u4f1a\u3088\u308a\u51fa\u7248\u3055\u308c\u305f\u5e02\u8ca9\u672c\u7248\uff08\u96d1\u8a8c\uff09\u304c\u73fe\u572835\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\/AN10444391#anc-library\" target=\"_blank\">\u7121\u4f53\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\uff08\u6cd5\u66f9\u754c\uff1a\u96d1\u8a8c\uff09<\/a><\/li>\n<\/ul>\n<p>\u307e\u305f\u540c\u3058\u304f\u6cd5\u66f9\u4f1a\u3088\u308a\u51fa\u7248\u3055\u308c\u305f\u5e02\u8ca9\u672c\u7248\uff08\u56f3\u66f8\uff09\u304c\u73fe\u572815\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\/BN05270562#anc-library\" target=\"_blank\">\u7121\u4f53\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\uff08\u6cd5\u66f9\u754c\uff1a\u56f3\u66f8\uff09<\/a><\/li>\n<\/ul>\n<p>\u306a\u304a\u3001CiNii\u306e\u8868\u793a\u306e\u4e2d\u3067\u3001<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-67478\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/zeihou58-1.png\" alt=\"\" width=\"56\" height=\"56\" \/>\u00a0\u306f\u300c\u56f3\u66f8\u300d\u3092\u3001<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-67477\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/04\/zeihou58-2.png\" alt=\"\" width=\"58\" height=\"54\" \/>\u00a0\u306f\u300c\u96d1\u8a8c\u300d\u3092\u8868\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3053\u308c\u306f\u3001\u5e73\u6210\uff13\u5e74\u3088\u308a\u300e\u77e5\u7684\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\u300f\u3068\u6539\u984c\u3055\u308c\u308b\u3002\u5dfb\u53f7\u6570\u3082\u5f15\u304d\u7d99\u304c\u308c\u3001\u300e\u77e5\u7684\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\u300f\u306f23\u5dfb\uff11\u53f7\u3088\u308a\u59cb\u307e\u308a\u3001\u5e73\u621010\u5e74\u306e30\u5dfb\uff14\u53f7\u307e\u3067\u51fa\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u73fe\u5728\u306f\u88c1\u5224\u6240\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u5185\u306e\u300c\u88c1\u5224\u4f8b\u60c5\u5831\u300d\u306b\u3042\u308b\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/search7\" target=\"_blank\">\u77e5\u7684\u8ca1\u7523\u88c1\u5224\u4f8b\u96c6<\/a>\u300d\u304c\u305d\u306e\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\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\u77e5\u7684\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>\u305f\u3060\u3057<a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u306b\u306f23\u5dfb\uff5e26\u5dfb\u306e\u6240\u8535\u306f\u306a\u3044\uff08\u3082\u3063\u3068\u3082\u5404\u4e8b\u4ef6\u5224\u6c7a\u306e\u5168\u6587\u304c\u4e0a\u8a18\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u5185\u306e\u300c\u77e5\u7684\u8ca1\u7523\u88c1\u5224\u4f8b\u96c6\u300d\u306b\u3066\u516c\u958b\u3055\u308c\u3066\u3044\u308b\uff09\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u96d1\u8a8c\u3068\u3057\u3066\u73fe\u572834\u5927\u5b66\u3001\u56f3\u66f8\u3068\u3057\u3066\uff15\u5927\u5b66\u306e\u56f3\u66f8\u9928\u306b\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u3002\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\/AN10375266#anc-library\" target=\"_blank\">\u77e5\u7684\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\uff08\u96d1\u8a8c\uff09<\/a><\/li>\n<li><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/BN07985573\" target=\"_blank\">\u77e5\u7684\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\uff08\u56f3\u66f8\uff09<\/a><\/li>\n<\/ul>\n<p>\u307e\u305f\u6cd5\u66f9\u4f1a\u3088\u308a\u51fa\u7248\u3055\u308c\u305f\u5e02\u8ca9\u672c\u7248\uff08\u96d1\u8a8c\uff09\u304c\u73fe\u572851\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\/AN1039921X#anc-library\" target=\"_blank\">\u77e5\u7684\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\uff08\u6cd5\u66f9\u4f1a\uff1a\u96d1\u8a8c\uff09<\/a><\/li>\n<\/ul>\n<p>\u307e\u305f\u540c\u3058\u304f\u6cd5\u66f9\u4f1a\u3088\u308a\u51fa\u7248\u3055\u308c\u305f\u5e02\u8ca9\u672c\u7248\uff08\u56f3\u66f8\uff09\u304c\u73fe\u572815\u5927\u5b66\u306e\u56f3\u66f8\u9928\u306b\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/BN05270562#anc-library\" target=\"_blank\">\u77e5\u7684\u8ca1\u7523\u6a29\u95a2\u4fc2\u6c11\u4e8b\u30fb\u884c\u653f\u88c1\u5224\u4f8b\u96c6\uff08\u6cd5\u66f9\u4f1a\uff1a\u56f3\u66f8\uff09<\/a><\/li>\n<\/ul>\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>\u5bb6\u4e8b\u4e8b\u4ef6\u30fb\u5c11\u5e74\u4e8b\u4ef6\u306b\u95a2\u3059\u308b\u88c1\u5224\uff08\u5be9\u5224\uff09\u306e\u307b\u304b\u3001\u8a55\u91c8\uff08\u8ad6\u8aac\u30fb\u7814\u7a76)\u7b49\u3082\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\u6700\u9ad8\u88c1\u5224\u6240\u3001\u9ad8\u7b49\u88c1\u5224\u6240\u3001\u5730\u65b9\u88c1\u5224\u6240\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u88c1\u5224\u306e\u3046\u3061\u3001\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u5bb6\u5ead\u5c40\u304c\u3001\u53c2\u8003\u3068\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u3082\u306e\u3092\u9078\u629e\u3057\u3066\u63b2\u8f09\u3057\u3066\u3044\u308b\u3002<br \/>\n\u3053\u308c\u3082\u7de8\u96c6\u5143\u3067\u3042\u308b\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u306b\u3088\u308b\u767a\u884c\u306e\u3082\u306e\u306e\u4ed6\u3001\u6cd5\u66f9\u4f1a\u306e\u767a\u884c\u306b\u3088\u308b\u3082\u306e\u304c\u3042\u308b\u3002\u662d\u548c24\u5e74\u304b\u308926\u5e74\u307e\u3067\u306f\u3001\u6b63\u5f0f\u306b\u306f\u5dfb\u6570\u306f\u4ed8\u3055\u308c\u3066\u3044\u305a\uff08\u307e\u305f\uff11\u53f7\u306e\u307f\u540d\u79f0\u3082\u300e\u5bb6\u5ead\u88c1\u5224\u6240\u6708\u5831\u300f\u3067\u3042\u308b\uff09\u3001\u662d\u548c27\u5e74\u3088\u308a\u6b63\u5f0f\u306b\u7b2c\uff14\u5dfb\u3068\u5dfb\u6570\u304c\u4ed8\u3055\u308c\u305f\u3002\u73fe\u5728\u3082\u7d99\u7d9a\u3057\u3066\u767a\u884c\u3055\u308c\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":[1790],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 16:58:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/67476"}],"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=67476"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/67476\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=67476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=67476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=67476"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=67476"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=67476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}