{"id":67834,"date":"2015-11-12T10:19:52","date_gmt":"2015-11-12T01:19:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=67834"},"modified":"2017-09-15T11:34:44","modified_gmt":"2017-09-15T02:34:44","slug":"general-rule-article-66","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-66\/","title":{"rendered":"\u5305\u62ec\u7684\u79df\u7a0e\u56de\u907f\u9632\u6b62\u898f\u5b9a\u306e\u7406\u8ad6\u3068\u89e3\u91c8\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u5305\u62ec\u7684\u79df\u7a0e\u56de\u907f\u9632\u6b62\u898f\u5b9a<span style=\"font-size: 16px;\">\u306e<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u7406\u8ad6\u3068\u89e3\u91c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u4f50\u85e4\u3000\u4fe1\u7950<\/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\u5305\u62ec\u7684\u79df\u7a0e\u56de\u907f\u9632\u6b62\u898f\u5b9a\u306f\u3001\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u307e\u305a\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3068\u308a\u308f\u3051\u3001\u8fd1\u5e74\u3067\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u3082\u4e89\u3044\u304c\u751f\u3058\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u672c\u7a3f\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8003\u3048\u65b9\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u306f\u8ad6\u8005\u306b\u3088\u3063\u3066\u69d8\u3005\u306a\u5b9a\u7fa9\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u30e4\u30d5\u30fc\u30fbIDCF\u4e8b\u4ef6\u4ee5\u524d\u306b\u304a\u3044\u3066\u306f\u3001\u91d1\u5b50\u5b8f\u6559\u6388\u306e<\/p>\n<div 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padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u3053\u306e\u70b9\u306b\u3064\u304d\u3001\u592a\u7530\u6d0b\u5f01\u8b77\u58eb\u306f\u3001\u300c\u3044\u304b\u306a\u308b\u5834\u5408\u306b\u300e\u6b63\u5f53\u306a\u4e8b\u696d\u76ee\u7684\u300f\u304c\u5b58\u5728\u3059\u308b\u3068\u89e3\u3059\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u7d44\u7e54\u518d\u7de8\u306b\u3088\u3063\u3066\u4f01\u56f3\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u306f\u8907\u6570\u306e\u624b\u6cd5\u304c\u3042\u308a\u5f97\u308b\u3053\u3068\u306b\u9451\u307f\u308b\u3068\u3001\u2170\uff09\u7d44\u7e54\u518d\u7de8\u3092\u884c\u3046\u3053\u3068\u81ea\u4f53\u306b\u3064\u3044\u3066\u306e\u6b63\u5f53\u306a\u4e8b\u696d\u76ee\u7684\uff08\u7d4c\u6e08\u5408\u7406\u6027\uff09\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u3060\u3051\u3067\u306a\u304f\u3001\u2171\uff09\u4ed6\u306e\u4ee3\u66ff\u7684\u306a\u30b9\u30ad\u30fc\u30e0\u3067\u306f\u306a\u304f\u5f53\u4e8b\u8005\u304c\u9078\u629e\u3057\u305f\u7d44\u7e54\u518d\u7de8\u306e\u30b9\u30ad\u30fc\u30e0\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3001\u7279\u306b\u7570\u5e38\u3067\u3042\u308b\u3068\u306f\u3044\u3048\u305a\u3001\u307e\u305f\u3001\u8ab2\u7a0e\u95a2\u4fc2\u4ee5\u5916\u306e\u70b9\u306b\u304a\u3044\u3066\u4e0d\u5408\u7406\u3067\u3042\u308b\u3068\u3082\u3044\u3048\u306a\u3044\u3053\u3068\u307e\u3067\u5fc5\u8981\u3068\u89e3\u3059\u308b\u306e\u304c\u9069\u5207\u3067\u3042\u308b\u304b\u3082\u77e5\u308c\u306a\u3044\u300d\uff08\u592a\u7530\u6d0b\u30fb\u4f0a\u85e4\u525b\u5fd7\u300e\u4f01\u696d\u53d6\u5f15\u3068\u7a0e\u52d9\u5426\u8a8d\u306e\u5b9f\u52d9\u300f\u5927\u8535\u8ca1\u52d9\u5354\u4f1a46-47\u9801\uff08\u5e73\u621027\u5e74\uff09\uff09\u3068\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u79df\u7a0e\u56de\u907f\u3068\u533a\u5225\u3059\u3079\u304d\u3082\u306e\u3068\u3057\u3066\u7bc0\u7a0e\u3068\u8131\u7a0e\u304c\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u79df\u7a0e\u56de\u907f\u306f\u3001\u4e00\u65b9\u3067\u3001\u8131\u7a0e\uff08tax evasion, Steuerhinterziehung\uff09\u3068\u7570\u306a\u308b\u3002\u8131\u7a0e\u304c\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u306e\u4e8b\u5b9f\u3092\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u96a0\u533f\u3059\u308b\u884c\u70ba\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u79df\u7a0e\u56de\u907f\u306f\u3001\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u305d\u306e\u3082\u306e\u3092\u56de\u907f\u3059\u308b\u884c\u70ba\u3067\u3042\u308b\u3002\u4ed6\u65b9\u3001\u305d\u308c\u306f\u3001\u7bc0\u7a0e\uff08tax saving, Steuerersparung\uff09\u3068\u3082\u7570\u306a\u308b\u3002\u7bc0\u7a0e\u304c\u79df\u7a0e\u6cd5\u898f\u304c\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u306b\u5f93\u3063\u3066\u7a0e\u8ca0\u62c5\u306e\u6e1b\u5c11\u3092\u56f3\u308b\u884c\u70ba\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u79df\u7a0e\u56de\u907f\u306f\u3001\u79df\u7a0e\u6cd5\u898f\u304c\u4e88\u5b9a\u3057\u3066\u3044\u306a\u3044\u7570\u5e38\u306a\u6cd5\u5f62\u5f0f\u3092\u7528\u3044\u3066\u7a0e\u8ca0\u62c5\u306e\u6e1b\u5c11\u3092\u56f3\u308b\u884c\u70ba\u3067\u3042\u308b\u3002<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u3068\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u91d1\u5b50\u5b8f\u524d\u63b2<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><span style=\"font-size: 12px;\">123\u9801<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u308c\u306b\u5bfe\u3057\u3001\u4eca\u6751\u9686\u6559\u6388\u306f\u3001\u524d\u8ff0\u306e\u91d1\u5b50\u5b8f\u6559\u6388\u306b\u3088\u308b\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u306b\u5bfe\u3057\u3066\u3001\u2460\u610f\u56f3\u3057\u305f\u7d4c\u6e08\u76ee\u7684\u304c\u306a\u304f\u3001\u6e1b\u514d\u898f\u5b9a\u306e\u5145\u8db3\u306b\u3088\u308a\u3001\u5c02\u3089\u7a0e\u8ca0\u62c5\u306e\u6e1b\u5c11\u3092\u56f3\u308b\u5834\u5408\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3001\u2461\u300c\u901a\u5e38\u7528\u3044\u3089\u308c\u308b\u6cd5\u5f62\u5f0f\u300d\u3068\u3044\u3063\u3066\u3082\u3001\u4f55\u304c\u300c\u901a\u5e38\u300d\u3067\u3042\u308b\u306e\u304b\u65ad\u5b9a\u3059\u308b\u306e\u304c\u56f0\u96e3\u306a\u72b6\u6cc1\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u3053\u306e\u57fa\u6e96\u306f\u9650\u754c\u306b\u304d\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3001\u2462\u79df\u7a0e\u56de\u907f\u306f\u3001\u305d\u3082\u305d\u3082\u300c\u79df\u7a0e\u6cd5\u898f\u306e\u6feb\u7528\u300d\u3067\u3042\u308a\u3001\u305d\u3046\u3059\u308b\u3068\u79df\u7a0e\u6cd5\u898f\u306e\u89e3\u91c8\u306e\u3042\u308a\u65b9\u3059\u306a\u308f\u3061\u79df\u7a0e\u6cd5\u898f\u306e\u6587\u8a00\u89e3\u91c8\u3092\u5805\u6301\u3059\u3079\u304d\u3068\u3059\u308b\u7acb\u5834\u3092\u63a1\u308b\u304b\u3001\u79df\u7a0e\u6cd5\u898f\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u3092\u8003\u616e\u3057\u3066\u3053\u308c\u306b\u5373\u3057\u3066\u89e3\u91c8\u3059\u3079\u304d\u3068\u3059\u308b\u76ee\u7684\u8ad6\u7684\u89e3\u91c8\u3092\u3059\u3079\u304d\u3068\u3059\u308b\u7acb\u5834\u3092\u63a1\u308b\u304b\u306e\u5bfe\u7acb\u3067\u3082\u3042\u308b\u3053\u3068\u304c\u898b\u5931\u308f\u308c\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u6279\u5224\u3055\u308c\u3066\u3044\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u4eca\u6751\u9686\u300c\u79df\u7a0e\u56de\u907f\u3068\u306f\u4f55\u304b\u300d\u7a0e\u52d9\u5927\u5b66\u6821\u8ad6\u53e240\u5468\u5e74\u8a18\u5ff5\u8ad6\u6587\u96c613-14\u9801\uff08\u5e73\u621020\u5e74\uff09<\/span><\/p>\n<p>\u305d\u3057\u3066\u3001\u79df\u7a0e\u56de\u907f\u306e\u672c\u8cea\u3092\u300c\u79df\u7a0e\u6cd5\u898f\u306e\u8981\u4ef6\u3092\u5b9a\u3081\u308b\u898f\u5b9a\u306e\u6587\u8a00\u306b\u306f\u5f62\u5f0f\u7684\u306b\u306f\u53cd\u3057\u306a\u3044\u304c\u3001\u5f53\u8a72\u79df\u7a0e\u6cd5\u898f\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u306b\u53cd\u3059\u308b\u300d<span style=\"font-size: 12px; color: 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0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u8ab2\u7a0e\u6839\u62e0\u898f\u5b9a\u306b\u304a\u3051\u308b\u79df\u7a0e\u56de\u907f\u3068\u306f\u3001\u300e\u8ab2\u7a0e\u6839\u62e0\u898f\u5b9a\u306e\u8981\u4ef6\u306e\u6587\u8a00\u306b\u306f\u5f62\u5f0f\u7684\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u304c\u3001\u8a72\u5f53\u3057\u306a\u3044\u3068\u3059\u308b\u3068\u5f53\u8a72\u8ab2\u7a0e\u6839\u62e0\u898f\u5b9a\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u8da3\u65e8\u30fb\u76ee\u7684\u306b\u53cd\u3059\u308b\u3053\u3068\u300f\u3067\u3042\u308a\u3001\u8ab2\u7a0e\u6e1b\u514d\u898f\u5b9a\u306b\u304a\u3051\u308b\u79df\u7a0e\u56de\u907f\u3068\u306f\u3001\u300e\u8ab2\u7a0e\u6e1b\u514d\u898f\u5b9a\u306e\u8981\u4ef6\u306e\u6587\u8a00\u306b\u306f\u5f62\u5f0f\u7684\u306b\u306f\u8a72\u5f53\u3059\u308b\u304c\u3001\u8a72\u5f53\u3059\u308b\u3068\u3059\u308b\u3068\u5f53\u8a72\u6e1b\u514d\u898f\u5b9a\u304c\u6e1b\u514d\u3059\u308b\u3068\u3057\u3066\u3044\u308b\u8da3\u65e8\u30fb\u76ee\u7684\u306b\u53cd\u3059\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u672c\u6765\u7684\u6e1b\u514d\u898f\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\u672c\u6765\u7684\u306b\u6e1b\u514d\u3059\u308b\u3068\u3057\u3066\u3044\u308b\u8da3\u65e8\u30fb\u76ee\u7684\u306b\u53cd\u3059\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u653f\u7b56\u7684\u6e1b\u514d\u898f\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u653f\u7b56\u7684\u7406\u7531\u306b\u53cd\u3059\u308b\u3053\u3068\u300f\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u3068\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u4eca\u6751\u9686\u524d\u63b2<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span><span style=\"font-size: 12px;\">54\u9801<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u4eca\u6751\u9686\u524d\u63b2<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span><span style=\"font-size: 12px;\">55\u9801<\/span><\/span><\/p>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001\u5177\u4f53\u7684\u306a\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u3092<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u79c1\u6cd5\u4e0a\u306f\u3001\u305d\u306e\u6cd5\u5f62\u5f0f\u3069\u304a\u308a\u306b\u6709\u52b9\u3067\u3042\u308b\u304c\u3001\uff08\uff11\uff09\u79df\u7a0e\u6cd5\u4e0a\u306e\u4fbf\u76ca\u3092\u5f97\u308b\u3082\u306e\u304c\u4e3b\u305f\u308b\u76ee\u7684\u3067\u3042\u3063\u3066\u3053\u308c\u4ee5\u5916\u306e\u4e8b\u696d\u76ee\u7684\u305d\u306e\u4ed6\u5408\u7406\u7684\u76ee\u7684\u304c\u307b\u3068\u3093\u3069\u306a\u304f\u3001\uff08\uff12\uff09\u5f53\u8a72\u79df\u7a0e\u6cd5\u898f\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u306b\u53cd\u3059\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u79df\u7a0e\u4e0a\u306e\u4fbf\u76ca\u4ee5\u5916\u306e\u7d4c\u6e08\u4e0a\u306e\u5229\u76ca\u3092\u5f97\u308b\u898b\u8fbc\u307f\u304c\u6975\u3081\u3066\u5c11\u306a\u3044\u304b\u53c8\u306f\u7d4c\u6e08\u4e0a\u306e\u5730\u4f4d\u306b\u610f\u5473\u306e\u3042\u308b\u5909\u52d5\u3092\u751f\u3058\u3055\u305b\u308b\u3082\u306e\u3067\u306a\u3044\u3053\u3068\u304b\u3089\u7d4c\u6e08\u5b9f\u8cea\u3092\u6b20\u304f\u884c\u70ba\u3092\u884c\u3044\u3001\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u6cd5\u5f62\u5f0f\u306b\u5bfe\u5fdc\u3059\u308b\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u3092\u514d\u308c\u53c8\u306f\u8ab2\u7a0e\u6e1b\u514d\u898f\u5b9a\u306e\u8981\u4ef6\u3092\u5145\u8db3\u3055\u305b\u3001\u3082\u3063\u3066\u7a0e\u8ca0\u62c5\u3092\u6e1b\u5c11\u3055\u305b\u53c8\u306f\u6392\u9664\u3059\u308b\u3053\u3068<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u3068\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u4eca\u6751\u9686\u524d\u63b2<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span><span style=\"font-size: 12px;\">57\u9801<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u306e\u3088\u3046\u306b\u3001\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u3092\u3001\u7d4c\u6e08\u5408\u7406\u6027\u306e\u6709\u7121\u3067\u5224\u5b9a\u3059\u308b\u306e\u304b\u3001\u79df\u7a0e\u6cd5\u898f\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u306b\u53cd\u3059\u308b\u304b\u5426\u304b\u3067\u5224\u5b9a\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u306f\u5f93\u6765\u304b\u3089\u3082\u4e89\u3044\u304c\u3042\u3063\u305f\u304c\u3001\u4eca\u6751\u9686\u6559\u6388\u306e\u89e3\u91c8\u3092\u63a1\u7528\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u4e8b\u696d\u76ee\u7684\u3088\u308a\u3082\u7a0e\u76ee\u7684\u304c\u4e0a\u4f4d\u306b\u3042\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u3055\u3089\u306b\u3001\u7d4c\u6e08\u5408\u7406\u6027\u306e\u6709\u7121\u3067\u5224\u5b9a\u3059\u308b\u3068\u3044\u3063\u3066\u3082\u3001\u5c11\u306a\u304f\u3068\u3082\u3001\u5b9f\u52d9\u4e0a\u306f\u3001\u7d4c\u6e08\u5408\u7406\u6027\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u3082\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u5236\u5ea6\u8da3\u65e8\u3092\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u304a\u308a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3001\u3055\u3089\u306b\u3001\u6761\u6587\u89e3\u91c8\u306b\u3064\u3044\u3066\u3082\u3001\u5236\u5ea6\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u3001\u6cbf\u9769\u3084\u4ed6\u306e\u6cd5\u4ee4\u3068\u306e\u95a2\u4fc2\u3001\u7d50\u8ad6\u306e\u59a5\u5f53\u6027\u3092\u8e0f\u307e\u3048\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f\u3053\u3068\u304b\u3089<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3001\u5b9f\u969b\u306b\u4e21\u8005\u306e\u5b9a\u7fa9\u306e\u9055\u3044\u306b\u3088\u308b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u306f\u305d\u308c\u307b\u3069\u591a\u304f\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b10\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u4f50\u85e4\u4fe1\u7950\u300e\u7d44\u7e54\u518d\u7de8\u306b\u304a\u3051\u308b\u5305\u62ec\u7684\u79df\u7a0e\u56de\u907f\u9632\u6b62\u898f\u5b9a\u306e\u5b9f\u52d9\u300f\u4e2d\u592e\u7d4c\u6e08\u793e35-38\u9801\uff08\u5e73\u621021\u5e74\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u4f0a\u85e4\u7fa9\u4e00\u300e\u7a0e\u6cd5\u306e\u8aad\u307f\u65b9\u3000\u5224\u4f8b\u306e\u898b\u65b9\uff08\u6539\u8a02\u65b0\u7248\uff09\u300fTKC\u51fa\u724867\u9801\uff08\u5e73\u621019\u5e74\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b10\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u305d\u3082\u305d\u3082\u3001\u307b\u3068\u3093\u3069\u306e\u4e8b\u6848\u304c\u7a0e\u52d9\u8a34\u8a1f\u306b\u81f3\u3089\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u7a0e\u52d9\u8a34\u8a1f\u306b\u81f3\u3063\u3066\u3044\u308b\u6642\u70b9\u3067\u7279\u6b8a\u4e8b\u6848\u3067\u3042\u308b\u3068\u8a00\u3048\u306a\u304f\u3082\u306a\u3044\u304b\u3089\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u7a0e\u52d9\u8a34\u8a1f\u306e\u73fe\u5834\u3067\u306f\u3001\u5c11\u306a\u304b\u3089\u305a\u5f71\u97ff\u3092\u53d7\u3051\u308b\u5834\u9762\u304c\u5b58\u5728\u3057\u3001\u5f93\u524d\u306e\u89e3\u91c8\u8ad6\u3067\u306f\u3001\u79df\u7a0e\u56de\u907f\u3092\u884c\u3046\u7d0d\u7a0e\u8005\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc\u3068\u3044\u3046\u610f\u5473\u3067\u3082\u3001\u79df\u7a0e\u56de\u907f\u3092\u610f\u56f3\u3057\u306a\u3044\u7d0d\u7a0e\u8005\u306b\u5bfe\u3059\u308b\u4fdd\u8b77\u3068\u3044\u3046\u610f\u5473\u3067\u3082\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u5e73\u621019\u5e74\u304b\u3089\u5e73\u621021\u5e74\u306b\u304b\u3051\u3066\u3001\u671d\u9577\u82f1\u6a39\u6c0f\u304c\u4ee3\u8868\u7406\u4e8b\u3092\u52d9\u3081\u308b\u65e5\u672c\u7a0e\u5236\u7814\u7a76\u6240\u306e\u56fd\u7a0e\u901a\u5247\u691c\u8a0e\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066\u3001\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u898f\u5b9a\u306e\u63d0\u6848\u306b\u3064\u3044\u3066\u691c\u8a0e\u304c\u306a\u3055\u308c\u3066\u304a\u308a\u3001\u9152\u4e95\u514b\u5f66\u6559\u6388\u306b\u3088\u308a\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u63d0\u6848\u306e\u9aa8\u5b50\u3092\u5148\u53d6\u308a\u3057\u3066\u8aac\u660e\u3059\u308c\u3070\u3001\u6a29\u5229\u306e\u6feb\u7528\u6cd5\u7406\u3042\u308b\u3044\u306f\u79df\u7a0e\u6cd5\u898f\u306e\u6feb\u7528\u6cd5\u7406\u306b\u57fa\u790e\u3092\u7f6e\u3044\u305f\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u898f\u5b9a\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u306e\u524d\u63d0\u3068\u3057\u3066\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u304c\u660e\u78ba\u306b\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u5dee\u3057\u5f53\u305f\u308a\u3001\u5426\u8a8d\u898f\u5b9a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u79df\u7a0e\u56de\u907f\u306b\u3064\u3044\u3066\u306f\u3001\u300e\u8ab2\u7a0e\u8981\u4ef6\u306e\u57fa\u790e\u3068\u306a\u308b\u6cd5\u5f8b\u95a2\u4fc2\u306e\u5f62\u6210\u306e\u6feb\u7528\u300f\u3068\u300e\u8ab2\u7a0e\u6e1b\u514d\u898f\u5b9a\u306e\u6feb\u7528\u300f\u306e\u4e21\u9762\u304b\u3089\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3088\u3046\u3002\u305d\u306e\u969b\u3001\u4f55\u3092\u3082\u3063\u3066\u300e\u6feb\u7528\u300f\u3092\u5224\u65ad\u3059\u3079\u304d\u304b\u3068\u3044\u3046\u70b9\u304c\u660e\u78ba\u306b\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u308b\u304c\u3001\u3053\u306e\u8fba\u308a\u306f\u3001\u7c73\u56fd\u306eeconomic substance\u8ad6\u306b\u3088\u308a\u5ba2\u89b3\u7684\u6a19\u8b58\u3092\u63d0\u793a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u79df\u7a0e\u56de\u907f\u4ee5\u5916\u306e\u76ee\u7684\u304c\u3042\u3063\u305f\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001business purpose\u8ad6\u306b\u3088\u308b\u300e\u76ee\u7684\u300f\u3092\u4e3b\u89b3\u7684\u6a19\u8b58\u306e\u57fa\u790e\u306b\u7f6e\u304d\u3001\u7d0d\u7a0e\u8005\u5074\u304b\u3089\u306e\u53cd\u8a3c\u306e\u6a5f\u4f1a\u3092\u7528\u610f\u3059\u308b\u3068\u3044\u3046\uff12\u3064\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u660e\u78ba\u6027\u3068\u4e88\u6e2c\u53ef\u80fd\u6027\u3092\u62c5\u4fdd\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u308b\u3002\u3053\u308c\u306f\u3044\u308f\u3086\u308bdisjunctive analysis\u306b\u3088\u308b\u7acb\u6cd5\u8ad6\u7684\u63d0\u6848\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u7d0d\u7a0e\u8005\u306e\u300e\u6a29\u5229\u300f\u6feb\u7528\u306e\u524d\u63d0\u3068\u306a\u308b\u300e\u6a29\u5229\u300f\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3082\u30c9\u30a4\u30c4\u6cd5\u7684\u624b\u6cd5\u306b\u3088\u3063\u3066\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u30d5\u30e9\u30f3\u30b9\u306e\u3088\u3046\u306b\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u898f\u5b9a\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306e\u30a2\u30c9\u30d0\u30f3\u30b9\u30fb\u30eb\u30fc\u30ea\u30f3\u30b0\u5236\u5ea6\u306e\u5275\u8a2d\uff08\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306e\u62e1\u5145\uff09\u306b\u3088\u3063\u3066\u3001\u5426\u8a8d\u898f\u5b9a\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306e\u7d0d\u7a0e\u8005\u306e\u4e0d\u5b89\u3092\u6255\u62ed\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7a0e\u52d9\u5f53\u5c40\u5074\u306b\u304a\u3051\u308b\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u898f\u5b9a\u306e\u300e\u6feb\u7528\u300f\u3092\u8a31\u5bb9\u3057\u306a\u3044\u5236\u5ea6\u8a2d\u8a08\u3092\u4f75\u305b\u63d0\u6848\u3057\u305f\u3044\u3002<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b11\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u305f\u3002\u307e\u305f\u3001\u30e4\u30d5\u30fc\u30fbIDCF\u4e8b\u4ef6\u306b\u304a\u3051\u308b\u671d\u9577\u82f1\u6a39\u6c0f\u306e\u9451\u5b9a\u610f\u898b\u66f8\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u3092\u79df\u7a0e\u6cd5\u898f\u306e\u300c\u6feb\u7528\u300d\u3084\u300c\u6f5c\u8131\u300d\u3068\u6349\u3048\u3066\u304a\u308a\u3001\u30c9\u30a4\u30c4\u306e\u4e00\u822c\u7684\u5426\u8a8d\u898f\u5b9a\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u5370\u8c61\u3092\u53d7\u3051\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u9152\u4e95\u514b\u5f66\u6559\u6388\u304c\u8ff0\u3079\u3089\u308c\u305f\u306e\u306f\u7acb\u6cd5\u8ad6\u3067\u3042\u308a\u3001\u89e3\u91c8\u8ad6\u3068\u3057\u3066\u3001\u73fe\u5728\u306e\u6cd5\u5236\u5ea6\u306e\u4e0b\u3067\u3069\u3053\u307e\u3067\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u3092\u5e83\u3052\u3066\u3088\u3044\u306e\u304b\u3068\u3044\u3046\u70b9\u306f\u614e\u91cd\u306a\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u9152\u4e95\u514b\u5f66\u300c\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u898f\u5b9a\u306e\u63d0\u6848\u3068\u554f\u984c\u70b9\uff08\uff11\uff09\u300d\u7a0e\u5927\u30b8\u30e3\u30fc\u30ca\u30eb\uff19\u53f7\uff12\u9801\uff08\u5e73\u621020\u5e74\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFB6C1;color:#000000;border-color:#FFB6C1;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content 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style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u5305\u62ec\u7684\u79df\u7a0e\u56de\u907f\u9632\u6b62\u898f\u5b9a\u306e\u7406\u8ad6\u3068\u89e3\u91c8\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>\u5305\u62ec\u7684\u79df\u7a0e\u56de\u907f\u9632\u6b62\u898f\u5b9a\u306f\u3001\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u307e\u305a\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u3068\u308a\u308f\u3051\u3001\u8fd1\u5e74\u3067\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u3082\u4e89\u3044\u304c\u751f\u3058\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u672c\u7a3f\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8003\u3048\u65b9\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3046\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[184,177,167,181,290],"tags":[413,163],"backnumber":[1820],"series":[985],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:22:09","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/67834"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=67834"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/67834\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=67834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=67834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=67834"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=67834"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=67834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}