{"id":70200,"date":"2015-06-04T10:20:21","date_gmt":"2015-06-04T01:20:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=70200"},"modified":"2015-06-03T18:29:34","modified_gmt":"2015-06-03T09:29:34","slug":"international-article-38","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-38\/","title":{"rendered":"monthly TAX views\u3000-No.29-\u300cBEPS\u3068\u5305\u62ec\u7684\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u306e\u691c\u8a0e\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.29-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cBEPS\u3068\u5305\u62ec\u7684\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u306e\u691c\u8a0e\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388<br \/>\n\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u7814\u7a76\u54e1<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>BEPS\uff08\u7a0e\u6e90\u4fb5\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u306e\u8b70\u8ad6\u304c\u9032\u3093\u3067\u3044\u308b\u3002\u308f\u304c\u56fd\u3067\u306f\u3042\u307e\u308a\u6ce8\u76ee\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u884c\u52d5\uff16\u306b\u306f\u3001\u300c\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u300d\uff08\u3044\u308f\u3086\u308b\u30c8\u30ea\u30fc\u30c6\u30a3\u30fc\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\uff09\u9632\u6b62\u304c\u63b2\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u3053\u308c\u3078\u306e\u5bfe\u7b56\u3068\u3057\u3066\u3001\u7279\u5178\u5236\u9650\u6761\u9805\uff08LOB\uff09\u3068\u4e26\u3093\u3067\u3001\u300c\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u306e\u4e3b\u8981\u306a\u76ee\u7684\u306e\u4e00\u3064\u304c\u6761\u7d04\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u5834\u5408\u306e\u30eb\u30fc\u30eb\u300d\u304c\u691c\u8a0e\u9805\u76ee\u3068\u3057\u3066\u63b2\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u6761\u7d04\u9069\u683c\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u7279\u5b9a\u306e\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u304c\u300c\u6761\u7d04\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u3092\u4e3b\u8981\u306a\u76ee\u7684\uff08principal purposes\uff09\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u7279\u5178\u3092\u4ed8\u4e0e\u3057\u306a\u3044\u300d\u3068\u3059\u308b\u898f\u5b9a\u3067\u3001\u300c\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u308f\u304c\u56fd\u3067\u306f\u3001<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/sy180202.htm\" target=\"_blank\">2006\u5e74\u306e\u65e5\u82f1\u79df\u7a0e\u6761\u7d04<\/a>\u3084<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/sy19112fu.htm\" target=\"_blank\">07\u5e74\u306e\u65e5\u4ecf\u79df\u7a0e\u6761\u7d04<\/a>\u306a\u3069\u306b\u53d6\u308a\u5165\u308c\u3089\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u4e00\u65b9\u3001\u308f\u304c\u56fd\u3092\u9664\u304fG\uff17\u8af8\u56fd\u3067\u306f\u3001\u884c\u304d\u904e\u304e\u305f\u79df\u7a0e\u56de\u907f\u306b\u5bfe\u3057\u3066\u985e\u4f3c\u306e\u6a5f\u80fd\u3092\u6301\u3064\u56fd\u5185\u6cd5\u3068\u3057\u3066\u3001\u3044\u308f\u3086\u308bGAAR\uff08\u5305\u62ec\u7684\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u898f\u5b9a\uff09\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>GAAR\u306f\u3001\u7c73\u56fd\u3068\u6b27\u5dde\u3067\u3001\u82e5\u5e72\u7570\u306a\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u3068\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7c73\u56fd\u306f\u3001\u4e8b\u696d\u76ee\u7684\uff08business purpose\uff09\u539f\u7406\u3068\u304b\u7d4c\u6e08\u5b9f\u8cea\uff08economic substance\uff09\u539f\u7406\u3068\u3088\u3070\u308c\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u3001\u53d6\u5f15\u306b\u304a\u3051\u308b\u300c\u7d4c\u6e08\u30dd\u30b8\u30b7\u30e7\u30f3\u306e\u6709\u610f\u306a\u5909\u5316\u300d\u3068\u3044\u3046\u5ba2\u89b3\u7684\u8981\u4ef6\u3068\u300c\u7d0d\u7a0e\u8005\u306e\u8ab2\u7a0e\u4ee5\u5916\u306e\u76ee\u7684\u300d\u306e\u6709\u7121\u3068\u3044\u3046\u4e3b\u89b3\u7684\u8981\u4ef6\u306e\uff12\u3064\u3092\u541f\u5473\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7a0e\u52d9\u4e0a\u5426\u8a8d\u3059\u3079\u304d\u79df\u7a0e\u56de\u907f\u3092\u5224\u65ad\u3059\u308b\u4e8c\u5206\u80a2\u30c6\u30b9\u30c8\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001\u9577\u5e74\u306b\u308f\u305f\u308b\u5224\u4f8b\u6cd5\u3092\u7a4d\u307f\u4e0a\u3052\u305f\u3082\u306e\u3067\u30012010\u5e74\uff13\u6708\u306b\u5185\u56fd\u6b73\u5165\u6cd5\u7b2c7701\uff08o\uff09\u6761\u3068\u3057\u3066\u7acb\u6cd5\u5316\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u6b27\u5dde\u306f\u3001\u300c\u6cd5\u306e\u6feb\u7528\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u3092\u3068\u3063\u3066\u3044\u308b\u3002\u4ee3\u8868\u4f8b\u306f\u6b27\u5dde\u53f8\u6cd5\u88c1\u5224\u6240\uff08ECJ\uff09\u306e\u30cf\u30ea\u30d5\u30a1\u30c3\u30af\u30b9\u4e8b\u4ef6\u3068\u30ad\u30e3\u30c9\u30d9\u30ea\u30fc\u30fb\u30b7\u30e5\u30a6\u30a7\u30d6\u4e8b\u4ef6\uff08\u3044\u305a\u308c\u30822006\u5e74\uff09\u3067\u3001\u300c\u6cd5\u5f8b\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u306b\u53cd\u3057\u3001\u7279\u5178\u3092\u4e0d\u5f53\u306b\u5f97\u308b\u76ee\u7684\u306e\u307f\u3067\u306a\u3055\u308c\u308b\u884c\u70ba\u300d\u3092\u7a0e\u52d9\u4e0a\u306e\u5426\u8a8d\u306e\u5bfe\u8c61\u3068\u3059\u308b\u5224\u4f8b\u6cd5\u7406\u3092\u78ba\u7acb\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u82f1\u56fd\u306f\u3001\u30a2\u30fc\u30ed\u30f3\u30bd\u30f3\u5831\u544a\u66f8\u3092\u7d4c\u30662013\u5e74\u306bGAAR\uff08\u82f1\u56fd\u306fAnti-Avoidance \u3067\u306f\u306a\u304fAnti-Abuse\uff09\u3092\u5c0e\u5165\u3057\u305f\u3002\u540c\u3058GAAR\u3067\u3082\u82f1\u56fd\u306f\u3001\u5426\u8a8d\u3055\u308c\u308b\u53d6\u5f15\u306e\u7bc4\u56f2\u3092\u9650\u5b9a\u3057\u3066\u7acb\u6cd5\u5316\u3057\u305f\u306e\u3067\u3042\u308b\u3002\u30c0\u30d6\u30eb\u30fb\u30ea\u30fc\u30ba\u30ca\u30d6\u30eb\u30fb\u30c6\u30b9\u30c8\u3068\u3044\u3046\u5ba2\u89b3\u57fa\u6e96\u3092\u5c0e\u5165\u3057\u3001\u79df\u7a0e\u56de\u907f\u306e\u8a8d\u5b9a\u306b\u5f53\u305f\u3063\u3066\u3001\u8ab2\u7a0e\u5e81\u5074\u306e\u6319\u8a3c\u8cac\u4efb\u3001\u8aee\u554f\u59d4\u54e1\u4f1a\uff08GAAR PANEL\uff09\u3078\u306e\u4ed8\u8b70\u3068\u3044\u3046\u5de5\u592b\u3092\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u7ffb\u3063\u3066\u3053\u306e\u554f\u984c\u306b\u95a2\u3059\u308b\u308f\u304c\u56fd\u306e\u5bfe\u5fdc\u306f\u3069\u3046\u304b\u3002<\/p>\n<p>\u56fd\u5185\u6cd5\u3067GAAR\u306f\u5c0e\u5165\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u4e0b\u3001\u6cd5\u5f8b\u306e\u6839\u62e0\u306e\u306a\u3044\u79df\u7a0e\u56de\u907f\u5426\u8a8d\u306f\u3001\u5224\u4f8b\u3082\u5b66\u8aac\u3082\u8a8d\u3081\u3066\u3044\u306a\u3044\u3002\u4e00\u65b9\u3067\u308a\u305d\u306a\u9280\u884c\u4e8b\u4ef6\u3067\u306f\u3001\u300c\u6feb\u7528\u30a2\u30d7\u30ed\u30fc\u30c1\u300d\u304c\u3068\u3089\u308c\u3001\u6700\u9ad8\u88c1\u306f\u6cd5\u5f8b\u6839\u62e0\u304c\u306a\u304f\u3066\u3082\u7a0e\u52d9\u4e0a\u306e\u5426\u8a8d\u304c\u3067\u304d\u308b\u3053\u3068\u3092\u5224\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u73fe\u5728\u3001IBM\u4e8b\u4ef6\u3068\u30e4\u30d5\u30fc\u4e8b\u4ef6\u304c\u3001\u3044\u305a\u308c\u3082\u79df\u7a0e\u56de\u907f\u4e8b\u4ef6\u3068\u3057\u3066\u88c1\u5224\u4e2d\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u3089\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u5f8b\u306e\u6839\u62e0\u304c\u3042\u308b\u30b1\u30fc\u30b9\uff08\u524d\u8005\u306f\u540c\u65cf\u4f1a\u793e\u306b\u3064\u3044\u3066\u306e\u6cd5\u4eba\u7a0e\u6cd5132\u6761\u3001\u5f8c\u8005\u306f\u7d44\u7e54\u518d\u7de8\u306b\u3064\u3044\u3066\u306e132\u6761\u306e\uff12\uff09\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u300c\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u3092\u4e0d\u5f53\u306b\u6e1b\u5c11\u3055\u305b\u308b\u300d\u3068\u3044\u3046\u4e0d\u78ba\u5b9a\u6982\u5ff5\u306e\u89e3\u91c8\u304c\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306f\u3001\u7d4c\u6e08\u306e\u8907\u96d1\u5316\u30fb\u56fd\u969b\u5316\u3001\u4f01\u696d\u884c\u52d5\u306e\u5909\u5316\u304c\u751f\u3058\u308b\u4e2d\u3067\u3001\u7d0d\u7a0e\u8005\u306e\u4e88\u898b\u53ef\u80fd\u6027\u3084\u6cd5\u7684\u5b89\u5b9a\u6027\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u4e8b\u5b9f\u3092\u8868\u3059\u3082\u306e\u3067\u3001\u53d6\u5f15\u306b\u5bfe\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>2010\u5e74\u306b\u7c73\u56fd\u30012013\u5e74\u306b\u82f1\u56fd\u3067GAAR\u304c\u5c0e\u5165\u3055\u308c\u3001\u5192\u982d\u306e\u3088\u3046\u306bOECD\u3067\u306fBEPS\u8b70\u8ad6\u304c\u958b\u59cb\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u6a5f\u4f1a\u306b\u3001\u308f\u304c\u56fd\u3067\u3082\u3001\u5426\u8a8d\u3055\u308c\u308b\u79df\u7a0e\u56de\u907f\u884c\u70ba\uff08\u53d6\u5f15\uff09\u306e\u5b9a\u7fa9\u3092\u660e\u78ba\u306b\u3057\u305fGAAR\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3001BEPS\u306e\u8b70\u8ad6\u3092\u53d7\u3051\u6b62\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u6642\u671f\u304c\u6765\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u308f\u304c\u56fd\u306e\u79df\u7a0e\u6cd5\u5b66\u8005\u306f\u3001\u6b63\u9762\u304b\u3089\u8b70\u8ad6\u3059\u308b\u3053\u3068\u3092\u907f\u3051\u3066\u3044\u308b\u3088\u3046\u306a\u6c17\u304c\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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>BEPS\uff08\u7a0e\u6e90\u4fb5\u98df\u3068\u5229\u76ca\u79fb\u8ee2\uff09\u306e\u8b70\u8ad6\u304c\u9032\u3093\u3067\u3044\u308b\u3002\u308f\u304c\u56fd\u3067\u306f\u3042\u307e\u308a\u6ce8\u76ee\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u884c\u52d5\uff16\u306b\u306f\u3001\u300c\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u300d\uff08\u3044\u308f\u3086\u308b\u30c8\u30ea\u30fc\u30c6\u30a3\u30fc\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\uff09\u9632\u6b62\u304c\u63b2\u3052\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n\u305d\u3057\u3066\u3001\u3053\u308c\u3078\u306e\u5bfe\u7b56\u3068\u3057\u3066\u3001\u7279\u5178\u5236\u9650\u6761\u9805\uff08LOB\uff09\u3068\u4e26\u3093\u3067\u3001\u300c\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u306e\u4e3b\u8981\u306a\u76ee\u7684\u306e\u4e00\u3064\u304c\u6761\u7d04\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u5834\u5408\u306e\u30eb\u30fc\u30eb\u300d\u304c\u691c\u8a0e\u9805\u76ee\u3068\u3057\u3066\u63b2\u3052\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n\u3053\u308c\u306f\u3001\u6761\u7d04\u9069\u683c\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u7279\u5b9a\u306e\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u304c\u300c\u6761\u7d04\u7279\u5178\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u3092\u4e3b\u8981\u306a\u76ee\u7684\uff08principal purposes\uff09\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u7279\u5178\u3092\u4ed8\u4e0e\u3057\u306a\u3044\u300d\u3068\u3059\u308b\u898f\u5b9a\u3067\u3001\u300c\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u308f\u304c\u56fd\u3067\u306f\u30012006\u5e74\u306e\u65e5\u82f1\u79df\u7a0e\u6761\u7d04\u308407\u5e74\u306e\u65e5\u4ecf\u79df\u7a0e\u6761\u7d04\u306a\u3069\u306b\u53d6\u308a\u5165\u308c\u3089\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":[216,177,167,181,290],"tags":[413,354],"backnumber":[1797],"series":[1152],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 07:34:59","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/70200"}],"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=70200"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/70200\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=70200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=70200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=70200"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=70200"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=70200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}