{"id":68674,"date":"2015-04-30T10:15:32","date_gmt":"2015-04-30T01:15:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=68674"},"modified":"2015-05-13T15:47:33","modified_gmt":"2015-05-13T06:47:33","slug":"tax-article-158","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-158\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301059\u3011\u3000\u3014\u7b2c\uff17\u7ae0\u3015\u5224\u4f8b\u306e\u63a2\u3057\u65b9\uff08\u305d\u306e\uff16\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\u301059\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\uff16\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<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-155\/\" target=\"_blank\">\u524d\u56de<\/a>\u306b\u7d9a\u304d\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>\uff0820\uff09\u3000\u300e\u884c\u653f\u88c1\u5224\u6708\u5831\u300f\u300e\u884c\u653f\u4e8b\u4ef6\u88c1\u5224\u4f8b\u96c6\u300f<\/strong><\/p>\n<p>\u300e\u884c\u653f\u88c1\u5224\u6708\u5831\u300f\u306f\u3001\u6700\u9ad8\u88c1\u5224\u6240\u53ca\u3073\u5404\u5730\u306e\u9ad8\u7b49\u88c1\u5224\u6240\u30fb\u5730\u65b9\u88c1\u5224\u6240\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u884c\u653f\u4e8b\u4ef6\uff08\u8fb2\u5730\u30fb\u9078\u6319\u30fb\u5de5\u696d\u6240\u6709\u6a29\u30fb\u5730\u65b9\u81ea\u6cbb\u30fb\u516c\u52d9\u54e1\u30fb\u305d\u306e\u4ed6\u306e\u4e00\u822c\u884c\u653f\u95a2\u4fc2\uff09\u306e\u88c1\u5224\uff08\u5224\u6c7a\u30fb\u6c7a\u5b9a\uff09\u306e\u4e2d\u304b\u3089\u3001\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u884c\u653f\u5c40\u304c\u91cd\u8981\u306a\u3082\u306e\u3092\u9078\u629e\u3057\u3066\u7de8\u7e82\u3057\u3001\u767a\u884c\u3057\u3066\u3044\u305f\u3002\u662d\u548c22\u5e74\u5206\u63b2\u8f09\uff08\u767a\u884c\u306f23\u5e74\uff13\u6708\uff08\u53ce\u9332\u4e8b\u6848\u306f\u662d\u548c22\u5e74\u5206\uff09\u306e\u7b2c\uff11\u53f7\u304b\u3089\u662d\u548c25\u5e7410\u6708\uff08\u53ce\u9332\u4e8b\u6848\u306f\u662d\u548c24\u5e74\u5206\uff09\u306e24\u53f7\u307e\u3067\u767a\u884c\u3055\u308c\u3066\u3044\u305f\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\u884c\u653f\u88c1\u5224\u6708\u5831\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<br \/>\n<a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u306b\u306f\u3001\u7d22\u5f15\u3068\u5408\u308f\u305b\u3066\u3001\u5168\u53f7\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u73fe\u572864\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\/AN00076790#anc-library\" target=\"_blank\">\u884c\u653f\u88c1\u5224\u6708\u5831<\/a><\/li>\n<\/ul>\n<p>\u300e\u884c\u653f\u4e8b\u4ef6\u88c1\u5224\u4f8b\u96c6\u300f\u306f\u3001\u4e0a\u8a18\u306e\u300e\u884c\u653f\u88c1\u5224\u6708\u5831\u300f\u306e\u5185\u5bb9\u304c\u5f15\u304d\u7d99\u304c\u308c\u3001\uff08\u7b2c\uff11\u5dfb\uff5e\u7b2c\uff14\u5dfb\u306f\u6700\u9ad8\u88c1\u5224\u6240\u306e\u3082\u306e\u3092\u542b\u3080\uff09\u5404\u5730\u306e\u9ad8\u7b49\u88c1\u5224\u6240\u30fb\u5730\u65b9\u88c1\u5224\u6240\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u884c\u653f\u4e8b\u4ef6\uff08\u8fb2\u5730\u30fb\u9078\u6319\u30fb\u5de5\u696d\u6240\u6709\u6a29\u30fb\u5730\u65b9\u81ea\u6cbb\u30fb\u516c\u52d9\u54e1\u30fb\u305d\u306e\u4ed6\u306e\u4e00\u822c\u884c\u653f\u95a2\u4fc2\uff09\u306e\u88c1\u5224\uff08\u5224\u6c7a\u30fb\u6c7a\u5b9a\uff09\u306e\u4e2d\u304b\u3089\u3001\u6700\u9ad8\u88c1\u5224\u6240\u4e8b\u52d9\u7dcf\u5c40\u884c\u653f\u5c40\u304c\u91cd\u8981\u306a\u3082\u306e\u3092\u9078\u629e\u3057\u3066\u63b2\u8f09\u3057\u3066\u3044\u305f\u3002\u662d\u548c25\u5e74\uff11\u6708\u306e\uff11\u5dfb\uff11\u53f7\u304b\u3089\u5e73\u621010\u5e74\uff17\u6708\uff08\u53ce\u9332\u4e8b\u6848\u306f\u662d\u548c\uff19\u5e74\u5206\uff09\u306e48\u5dfb11\u30fb12\u53f7\u307e\u3067\u767a\u884c\u3055\u308c\u3066\u3044\u305f\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\u884c\u653f\u4e8b\u4ef6\u88c1\u5224\u4f8b\u96c6\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<br \/>\n<a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u306b\u306f\u3001\u7d22\u5f15\u3068\u5408\u308f\u305b\u3066\u3001\u5168\u53f7\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u516c\u6587\u66f8\u7248\u3068\u3057\u3066\u3001\u73fe\u572829\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\/AN10231448#anc-library\" target=\"_blank\">\u884c\u653f\u4e8b\u4ef6\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\u5728161\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\/AN00011310#anc-library\" target=\"_blank\">\u884c\u653f\u4e8b\u4ef6\u88c1\u5224\u4f8b\u96c6\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>\uff0821\uff09\u3000\u300e\u8a1f\u52d9\u6708\u5831\u300f<\/strong><\/p>\n<p>\u56fd\u304c\u8a34\u8a1f\u5f53\u4e8b\u8005\u3068\u306a\u3063\u305f\u88c1\u5224\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u3001\u6c11\u4e8b\u30fb\u884c\u653f\uff08\u79df\u7a0e\u4e8b\u4ef6\u3092\u542b\u3080\uff09\u4e8b\u4ef6\u306e\u91cd\u8981\u5224\u4f8b\u306b\u3064\u3044\u3066\u3001\u8a1f\u52d9\u91cd\u8981\u5224\u4f8b\u96c6\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3068\u3057\u3066\u3001\u5f53\u521d\u306f\u6cd5\u52d9\u7701\u8a1f\u52d9\u5c40\u3001\u6b21\u3044\u3067\u6cd5\u52d9\u7701\u5927\u81e3\u5b98\u623f\u8a1f\u52d9\u4f01\u753b\u8ab2\u306b\u3088\u308a\u7de8\u7e82\u3055\u308c\u3001\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u3002\u88c1\u5224\u5e74\u6708\u65e5\u9806\u306b\u3001\u5404\u88c1\u5224\u4f8b\u306e\u5224\u793a\u4e8b\u9805\u3001\u4e3b\u6587\u3001\u4e8b\u5b9f\u3001\u7406\u7531\u306e\u307b\u304b\u5224\u4f8b\u89e3\u8aac\u3082\u63b2\u8f09\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\u8a1f\u52d9\u6708\u5831\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<br \/>\n<a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u306b\u3082\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u521d\u671f\u306e\u9803\u306e\u3044\u304f\u3064\u304b\u306f\u3001\u6240\u8535\u304c\u306a\u3044\u3002<\/p>\n<p>\u6cd5\u52d9\u7701\u306e\u56f3\u66f8\u9928\u3067\u3042\u308b\u300c<a href=\"http:\/\/lib.moj.go.jp\/opac\/wopc\/pc\/pages\/TopPage.jsp\" target=\"_blank\">\u6cd5\u52d9\u56f3\u66f8\u9928<\/a>\u300d\u306b\u306f\u3001\u5168\u53f7\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u516c\u6587\u66f8\u7248\u3068\u3057\u3066\u3001\u73fe\u5728112\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\/AN00327981#anc-library\" target=\"_blank\">\u8a1f\u52d9\u6708\u5831<\/a><\/li>\n<\/ul>\n<p>\u307e\u305f\u6c11\u4e8b\u6cd5\u60c5\u5831\u30bb\u30f3\u30bf\u30fc\u767a\u884c\u306e\u5e02\u8ca9\u672c\u7248\uff08\u96d1\u8a8c\uff09\u304c\u73fe\u572814\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\u304a\u3053\u306e\u6c11\u4e8b\u6cd5\u60c5\u5831\u30bb\u30f3\u30bf\u30fc\u767a\u884c\u306e\u5e02\u8ca9\u672c\u7248\u306f\u300156\u5dfb\uff14\u53f7\uff08\u5e73\u621022\u5e74\uff14\u6708\uff09\u3067\u520a\u884c\u4e2d\u6b62\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AA12489016#anc-library\" target=\"_blank\">\u8a1f\u52d9\u6708\u5831\uff08\u6c11\u4e8b\u6cd5\u60c5\u5831\u30bb\u30f3\u30bf\u30fc\uff09<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff0822\uff09\u3000\u300e\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u300f<\/strong><\/p>\n<p>\u56fd\u7a0e\u5e81\u304c\u79df\u7a0e\u95a2\u4fc2\u884c\u653f\u30fb\u6c11\u4e8b\u4e8b\u4ef6\u88c1\u5224\u4f8b\u306e\u3046\u3061\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u88c1\u5224\u4f8b\u306e\u4e2d\u3067\u91cd\u8981\u3068\u601d\u308f\u308c\u308b\u3082\u306e\u3092\u53ce\u9332\u3057\u3066\u767a\u884c\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u662d\u548c25\u5e74\u767a\u884c\u306e\u300c\u7a0e\u52d9\u884c\u653f\u4e8b\u4ef6\u8a34\u8a1f\u5224\u6c7a\u96c6\uff11\uff08\u305f\u3060\u3057\u53ce\u9332\u4e8b\u6848\u306f\u662d\u548c23\u5e74\u306824\u5e74\u5206\uff09\u300d\u304c\u300c\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u7b2c\uff11\u53f7\u300d\u3067\u3042\u308b\u304c\u3001\u662d\u548c26\u5e74\u306e\u300c\u79df\u7a0e\u95a2\u4fc2\u5211\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\uff11\u300d\u304c\u300c\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u7b2c\uff16\u53f7\u300d\u3068\u306a\u308b\u3068\u3044\u3046\u3088\u3046\u306b\u3001\u300c\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u300d\u3068\u3044\u3046\u7d71\u4e00\u540d\u79f0\u306e\u3082\u306e\u306e\u4e2d\u3067\u300c\u79df\u7a0e\u95a2\u4fc2\u884c\u653f\u30fb\u6c11\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\uff08\u521d\u671f\u306f\u300c\u7a0e\u52d9\u884c\u653f\u4e8b\u4ef6\u8a34\u8a1f\u5224\u6c7a\u96c6\u300d\uff09\u300d\u3068\u300c\u79df\u7a0e\u95a2\u4fc2\u5211\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\u300d\u3068\u304c\u3042\u308a\u3001\u53f7\u6570\u3068\u3057\u3066\u3082\uff12\u3064\u4f75\u8a18\u3055\u308c\u308b\u3002\u306a\u304a\u3053\u306e\u524d\u8005\u306f\u56fd\u7a0e\u5e81\u306e\u8ab2\u7a0e\u90e8\u5be9\u7406\u5ba4\u304c\u7de8\u96c6\u3057\u3001\u5f8c\u8005\u306f\u8abf\u67fb\u67fb\u5bdf\u90e8\u67fb\u5bdf\u8ab2\u304c\u7de8\u96c6\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u306e\uff12\uff5e\uff15\u53f7\u306f\u300c\u8a34\u8a1f\u6708\u5831\u96c6\u9332\uff11\uff5e\uff14\u300d\u3067\u3042\u3063\u305f\u308a\u300130\u53f7\u306f\u300c\u7a0e\u79df\u7a0e\u95a2\u4fc2\u884c\u653f\u30fb\u6c11\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u8981\u65e8\u96c6\u300d\u300184\u53f7\u308498\u53f7\u306f\u300c\u7a0e\u52d9\u8abf\u67fb\u7b49\u95a2\u4fc2\u5211\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\uff11\u300d\u300c\u7a0e\u52d9\u8abf\u67fb\u7b49\u95a2\u4fc2\u5211\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\uff12\u300d\u3067\u3042\u3063\u305f\u308a\u3068\u3001\u4e0a\u8a18\u306e\u300c\u79df\u7a0e\u95a2\u4fc2\u884c\u653f\u30fb\u6c11\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\u300d\u300c\u79df\u7a0e\u95a2\u4fc2\u5211\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\u300d\u4ee5\u5916\u306e\u3082\u306e\u3082\u3044\u304f\u3064\u304b\u5b58\u5728\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u300c\u79df\u7a0e\u95a2\u4fc2\u5211\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621010\u5e74\u5206\u304c\u53ce\u9332\u3055\u308c\u3066\u3044\u308b\u300c\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599236\u53f7\u300d\u306e\u300c\u79df\u7a0e\u95a2\u4fc2\u5211\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c691\u300d\u3092\u6700\u5f8c\u3068\u3057\u3066\u3001\u305d\u306e\u5f8c\u306f\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u3068\u306f\u5207\u308a\u96e2\u3055\u308c\u3066\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u5e73\u621012\u5e74\u306b\u300c\u79df\u7a0e\u95a2\u4fc2\u5211\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c692\u300d\u304c\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u306f\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u3067\u306f\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5e73\u621010\u5e74\u4ee5\u964d\u306f\u3001\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u3068\u3057\u3066\u306f\u300c\u79df\u7a0e\u95a2\u4fc2\u884c\u653f\u30fb\u6c11\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\u300d\u306e\u307f\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e8b\u6848\u306e\u901a\u3057\u756a\u53f7\u3068\u3057\u3066\u3001\u300c\u9806\u53f7\u3007\u3007\u53f7\u300d\u304c\u4ed8\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\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<br \/>\n<a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u306b\u306f\u3001\u521d\u671f\u306e\u3082\u306e\u306b\u82e5\u5e72\u306e\u6b20\u53f7\u306f\u3042\u308b\u304c\u3001\u5e73\u621020\u5e74\u307e\u3067\u306f\u3001\u6982\u306d\u305d\u308d\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u6cd5\u52d9\u7701\u306e<a href=\"http:\/\/lib.moj.go.jp\/opac\/wopc\/pc\/pages\/TopPage.jsp\" target=\"_blank\">\u6cd5\u52d9\u56f3\u66f8\u9928<\/a>\u306b\u3082\u3001\u521d\u671f\u306e\u3082\u306e\u306b\u82e5\u5e72\u306e\u6b20\u53f7\u306f\u3042\u308b\u304c\u3001\u5e73\u621020\u5e74\u307e\u3067\u306f\u6982\u306d\u305d\u308d\u3063\u3066\u3044\u308b\u3002\u6cd5\u52d9\u56f3\u66f8\u9928\u306e\u691c\u7d22\u7d50\u679c\u306e\u30ea\u30b9\u30c8\u3092\u898b\u308b\u3068\u3001\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u306e\u901a\u5dfb\u53f7\u6570\u3068\u3001\u300c\u79df\u7a0e\u95a2\u4fc2\u884c\u653f\u30fb\u6c11\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\u300d\u300c\u79df\u7a0e\u95a2\u4fc2\u5211\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\u300d\u7b49\u306e\u53f7\u6570\u306b\u3064\u3044\u3066\u3001\u8a73\u7d30\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e0b\u8a18\u306e<a href=\"http:\/\/lib.moj.go.jp\/opac\/wopc\/pc\/pages\/SearchDetail.jsp\" target=\"_blank\">\u6cd5\u52d9\u56f3\u66f8\u9928\u8535\u66f8\u691c\u7d22\uff08\u7c21\u6613\u691c\u7d22\uff09\u9801<\/a>\u306e\u300c\u30d5\u30ea\u30fc\u30ef\u30fc\u30c9\u691c\u7d22\u300d\u6b04\u306b<span style=\"color: #333399;\">\u300c\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>\u521d\u671f\u306e\u3082\u306e\u3092\u6240\u8535\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u306f\u5c11\u306a\u3044\u304c\u3001\u7a0e\u52d9\u5927\u5b66\u6821\u306e\u79df\u7a0e\u53f2\u6599\u5ba4\u306b\u3082\u6240\u8535\u304c\u3042\u308b\u306e\u3067\u3001\u3053\u3053\u306b\u30ea\u30f3\u30af\u5148\u3092\u793a\u3057\u3066\u304a\u304f\u3002<\/p>\n<ul>\n<li><a title=\"CiNii\" href=\"http:\/\/www.nta.go.jp\/ntc\/cgi-bin\/sozei\/datgetb.php?srkb=1&amp;chkstkb=0&amp;chknen=0&amp;txtken=%C0%C7%CC%B3%C1%CA%BE%D9%BB%F1%CE%C1&amp;txtken2=&amp;hikaku=0&amp;lstdbn=&amp;lstcbn=&amp;lstsbn=0&amp;page=1&amp;ngkb=3\" target=\"_blank\">\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u306e\u691c\u7d22\u7d50\u679c\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/li>\n<\/ul>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u3053\u306e\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u306f\u3001\u4e0a\u8a18\u306e\u300c\u79df\u7a0e\u95a2\u4fc2\u884c\u653f\u30fb\u6c11\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\u300d\u300c\u79df\u7a0e\u95a2\u4fc2\u5211\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\u300d\u7b49\u306e\u5185\u5bb9\u3054\u3068\u306e\u533a\u5206\u3067\u767b\u9332\u3057\u3066\u3044\u308b\u56f3\u66f8\u9928\u3082\u3042\u308b\u305f\u3081\u3001\u300c\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u300d\u306e\u691c\u7d22\u7d50\u679c\u3092\u3082\u3068\u306b\u3001\u305d\u306e\u533a\u5206\u3054\u3068\u3067\u78ba\u8a8d\u3055\u308c\u305f\u3044\u3002<\/p>\n<ul>\n<li><a href=\"http:\/\/ci.nii.ac.jp\/books\/search?advanced=false&amp;count=20&amp;sortorder=3&amp;q=%E7%A8%8E%E5%8B%99%E8%A8%B4%E8%A8%9F%E8%B3%87%E6%96%99&amp;type=0&amp;update_keep=true\" target=\"_blank\">\u300c\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u300d\u306e\u691c\u7d22\u7d50\u679c<\/a><\/li>\n<\/ul>\n<p>\u306a\u304a\u521d\u671f\u306e\u3082\u306e\u306f\u3001<a href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u3084<a href=\"http:\/\/lib.moj.go.jp\/opac\/wopc\/pc\/pages\/TopPage.jsp\" target=\"_blank\">\u6cd5\u52d9\u56f3\u66f8\u9928<\/a>\u3001<a href=\"http:\/\/www.nta.go.jp\/ntc\/cgi-bin\/sozei\/06bb.php\" target=\"_blank\">\u7a0e\u52d9\u5927\u5b66\u6821\u79df\u7a0e\u53f2\u6599\u5ba4<\/a>\u306b\u3082\u6b20\u53f7\u304c\u3042\u308b\u304c\u3001\u9759\u5ca1\u5927\u5b66\u306b\u306f\u3001\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\uff11\u53f7\uff5e\uff15\u53f7\uff08\u4e0a\u8a18\u300c\u7a0e\u52d9\u884c\u653f\u4e8b\u4ef6\u8a34\u8a1f\u5224\u6c7a\u96c6\uff11\u300d\u300c\u8a34\u8a1f\u6708\u5831\u96c6\u9332\uff11\uff5e\uff14\u300d\uff09\u304c\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/BB11399332\" target=\"_blank\">\u8a34\u8a1f\u6708\u5831\u96c6\u9332<\/a><\/li>\n<li><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/BB11399092\" target=\"_blank\">\u7a0e\u52d9\u884c\u653f\u4e8b\u4ef6\u8a34\u8a1f\u5224\u6c7a\u96c6<\/a><\/li>\n<\/ul>\n<p>\u307e\u305f\u3001\u73fe\u5728\u306f\u3001\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599258\u53f7\uff08\u79df\u7a0e\u95a2\u4fc2\u884c\u653f\u30fb\u6c11\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\uff08\u8ab2\u7a0e\u95a2\u4fc2\u5224\u6c7a\uff09\u5e73\u621020\u5e74\uff11\u6708\uff5e\u5e73\u621020\u5e7412\u6708\uff09\u4ee5\u964d\u306e\u5206\u306b\u3064\u3044\u3066\uff08\u73fe\u5728\u306f\uff11\u5e74\u5206\u3092\uff11\u53f7\u3068\u3057\u3066\u3044\u308b\uff09\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u516c\u958b\u3057\u3066\u3044\u308b\uff08\u305f\u3060\u3057\u5fb4\u53ce\u95a2\u4fc2\u5224\u6c7a\u306f\u5e73\u621021\u5e74\u5206\u4ee5\u964d\uff09\u3002<\/p>\n<ul>\n<li><a href=\"http:\/\/www.nta.go.jp\/ntc\/soshoshiryo\/index.htm\" target=\"_blank\">\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/li>\n<\/ul>\n<p>\u306a\u304a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u95a2\u4fc2\u5224\u6c7a\u3068\u5fb4\u53ce\u95a2\u4fc2\u5224\u6c7a\u306f\u5206\u3051\u3066\u516c\u958b\u3057\u3066\u304a\u308a\u3001\u5fb4\u53ce\u95a2\u4fc2\u5224\u6c7a\u306b\u304a\u3044\u3066\u306f\u3001\u5404\u5e74\u3067\u9806\u53f7\u3092\u4ed8\u3057\u3066\u3044\u308b\u3002\u4f8b\u3068\u3057\u3066\u3001\u5e73\u621021\u5e74\u5206\u3092\u53c2\u7167\u3002<\/p>\n<ul>\n<li><a href=\"http:\/\/www.nta.go.jp\/ntc\/soshoshiryo\/choshu\/2009\/index.htm\" target=\"_blank\">\u79df\u7a0e\u95a2\u4fc2\u884c\u653f\u30fb\u6c11\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\uff08\u5fb4\u53ce\u95a2\u4fc2\u5224\u6c7a\uff09\u5e73\u621021\u5e74\uff11\u6708\uff5e\u5e73\u621021\u5e7412\u6708\uff08\u56fd\u7a0e\u5e81\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>\u662d\u548c25\u5e74\u767a\u884c\u306e\u300c\u7a0e\u52d9\u884c\u653f\u4e8b\u4ef6\u8a34\u8a1f\u5224\u6c7a\u96c6\uff11\uff08\u305f\u3060\u3057\u53ce\u9332\u4e8b\u6848\u306f\u662d\u548c23\u5e74\u306824\u5e74\u5206\uff09\u300d\u304c\u300c\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u7b2c\uff11\u53f7\u300d\u3067\u3042\u308b\u304c\u3001\u662d\u548c26\u5e74\u306e\u300c\u79df\u7a0e\u95a2\u4fc2\u5211\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\uff11\u300d\u304c\u300c\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u7b2c\uff16\u53f7\u300d\u3068\u306a\u308b\u3068\u3044\u3046\u3088\u3046\u306b\u3001\u300c\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u6599\u300d\u3068\u3044\u3046\u7d71\u4e00\u540d\u79f0\u306e\u3082\u306e\u306e\u4e2d\u3067\u300c\u79df\u7a0e\u95a2\u4fc2\u884c\u653f\u30fb\u6c11\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\uff08\u521d\u671f\u306f\u300c\u7a0e\u52d9\u884c\u653f\u4e8b\u4ef6\u8a34\u8a1f\u5224\u6c7a\u96c6\u300d\uff09\u300d\u3068\u300c\u79df\u7a0e\u95a2\u4fc2\u5211\u4e8b\u4e8b\u4ef6\u5224\u6c7a\u96c6\u300d\u3068\u304c\u3042\u308a\u3001\u53f7\u6570\u3068\u3057\u3066\u3082\uff12\u3064\u4f75\u8a18\u3055\u308c\u308b\u3002\u306a\u304a\u3053\u306e\u524d\u8005\u306f\u56fd\u7a0e\u5e81\u306e\u8ab2\u7a0e\u90e8\u5be9\u7406\u5ba4\u304c\u7de8\u96c6\u3057\u3001\u5f8c\u8005\u306f\u8abf\u67fb\u67fb\u5bdf\u90e8\u67fb\u5bdf\u8ab2\u304c\u7de8\u96c6\u3057\u3066\u3044\u305f\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":[1792],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 17:04:26","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/68674"}],"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=68674"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/68674\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=68674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=68674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=68674"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=68674"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=68674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}