{"id":70314,"date":"2015-05-28T10:14:11","date_gmt":"2015-05-28T01:14:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=70314"},"modified":"2015-05-27T21:31:03","modified_gmt":"2015-05-27T12:31:03","slug":"tax-article-162","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-162\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301061\u3011\u3000\u3014\u7b2c\uff17\u7ae0\u3015\u5224\u4f8b\u306e\u63a2\u3057\u65b9\uff08\u305d\u306e\uff18\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\u301061\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\uff18\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><strong><span style=\"font-size: 12px;\">\uff08\uff0825\uff09\u3000\u300e\u5927\u5be9\u9662\u5224\u6c7a\u9332\u300f\uff09<\/span><\/strong><\/p>\n<p>\uff08\u627f\u524d\uff09<\/p>\n<p>\u307e\u305fCiNii\u306b\u3088\u308c\u3070\u3001\u6771\u4eac\u6cd5\u5b66\u9662\u767a\u884c\u306e\u3082\u306e\u3068\u3057\u3066\u4e5d\u5dde\u5927\u5b66\u56f3\u66f8\u306b\u3082\u3001\u6b20\u53f7\u304c\u3042\u308b\u304c\u6240\u8535\u304c\u3042\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\/BA64768429\" target=\"_blank\">\u5927\u5be9\u9662\u5224\u6c7a\u9332\uff08\u6771\u4eac\u6cd5\u5b66\u9662\uff09<\/a><\/li>\n<\/ul>\n<p>\u306a\u304a\u3001CiNii\u306b\u3088\u308c\u3070\u3001\u304a\u305d\u3089\u304f\u660e\u6cbb26\u5e74\uff13\u6708\uff5e\u660e\u6cbb27\u5e7412\u6708\u306e\u6c11\u4e8b\u306b\u95a2\u3059\u308b\u3082\u306e\u3060\u3051\u3092\u7de8\u7e82\u3057\u305f\u3082\u306e\u304c\u3001\u660e\u6cbb28\u5e74\u306b\u535a\u805e\u793e\u304b\u3089\u767a\u58f2\u3055\u308c\u3066\u304a\u308a\u3001\u73fe\u5728\u3001\u6771\u4eac\u5927\u5b66\u3068\u4e5d\u5dde\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\/BA89126760\" target=\"_blank\">\u5927\u5be9\u9662\u6c11\u4e8b\u5224\u6c7a\u9332\uff08\u535a\u805e\u793e\uff09<\/a><\/li>\n<\/ul>\n<p>\u307e\u305f\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u3067\u306f\u30c7\u30b8\u30bf\u30eb\u8cc7\u6599\u5316\u3055\u308c\u3001\u81ea\u5b85\u304b\u3089\u3082\u95b2\u89a7\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\uff08\u4e0b\u8a18\u30ea\u30f3\u30af\u53c2\u7167\uff09\u3002<\/p>\n<ul>\n<li><a title=\"\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"http:\/\/dl.ndl.go.jp\/search\/searchResult?viewRestricted=1&amp;identifierItemType=bibid&amp;materialTypeList=0|1|2|9|5|4|6|7|I&amp;detailSearchTypeNo=A&amp;identifier=000000445738&amp;rows=20\" target=\"_blank\">\u5927\u5be9\u9662\u5224\u6c7a\u9332\uff08\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff0826\uff09\u3000\u300e\u5927\u5be9\u9662\u6c11\u4e8b\u5224\u6c7a\u9332\u300f<\/strong><\/p>\n<p>\u660e\u6cbb28\u5e74\u4e0b\u534a\u671f\u4ee5\u964d\u306e\u5927\u5be9\u9662\u6c11\u4e8b\u90e8\u306e\u6c11\u4e8b\u4e8b\u4ef6\u306e\u5224\u6c7a\u306e\u4e2d\u304b\u3089\u53d6\u6368\u9078\u629e\u3057\u3066\u5224\u6c7a\u65e5\u4ed8\u9806\u306b\u63b2\u8f09\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301060\u3011\u3000\u3014\u7b2c\uff17\u7ae0\u3015\u5224\u4f8b\u306e\u63a2\u3057\u65b9\uff08\u305d\u306e\uff17\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-160\/\" target=\"_blank\">\u524d\u56de<\/a>\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306b\u3001\u660e\u6cbb24\u5e74\u304b\u308928\u5e74\uff16\u6708\u5206\u307e\u3067\u306f\u300e\u5927\u5be9\u9662\u5224\u6c7a\u9332\u300f\u306b\u6c11\u4e8b\u3068\u5211\u4e8b\u3092\u5206\u3051\u305a\u306b\u5408\u308f\u305b\u3066\u53ce\u9332\u3057\u3066\u3044\u305f\u304c\u3001\u3053\u308c\u3092\u5f53\u521d\u306e\u3088\u3046\u306b\u518d\u3073\u6c11\u4e8b\u3068\u5211\u4e8b\u3092\u5206\u3051\u3066\u53ce\u9332\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u540d\u79f0\u3082<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301060\u3011\u3000\u3014\u7b2c\uff17\u7ae0\u3015\u5224\u4f8b\u306e\u63a2\u3057\u65b9\uff08\u305d\u306e\uff17\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-160\/\" target=\"_blank\">\u524d\u56de<\/a>\u7d39\u4ecb\u3057\u305f\u660e\u6cbb\uff18\u5e74\u304b\u3089\u306e\u3082\u306e\u3068\u540c\u3058\u3067\u3042\u308b\u304c\u3001\u3053\u306e\u4e21\u8005\u306f\u5225\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u5dfb\u6570\u3084\u53f7\u6570\u3082\u5168\u304f\u65b0\u3057\u304f\u306a\u3063\u3066\u3044\u308b\u3002\u306a\u304a\u6700\u7d42\u306e\u767a\u520a\u306f\u5927\u6b6310\u5e74\u3067\u3042\u308b\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u4e2d\u592e\u5927\u5b66\u306b\u3088\u308b\u767a\u884c\u306e\u3082\u306e\u304c\u3001\u73fe\u5728\uff19\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\/BN15417849\" target=\"_blank\">\u5927\u5be9\u9662\u6c11\u4e8b\u5224\u6c7a\u9332\uff08\u4e2d\u592e\u5927\u5b66\uff09<\/a><\/li>\n<\/ul>\n<p>\u307e\u305fCiNii\u306b\u3088\u308c\u3070\u3001\u6771\u4eac\u6cd5\u5b66\u9662\u767a\u884c\u306e\u3082\u306e\u304c\u3001\u73fe\u572862\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\/AN00322161#anc-library\" target=\"_blank\">\u5927\u5be9\u9662\u6c11\u4e8b\u5224\u6c7a\u9332\uff08\u6771\u4eac\u6cd5\u5b66\u9662\uff09<\/a><\/li>\n<\/ul>\n<p>\u307e\u305fCiNii\u306b\u3088\u308c\u3070\u3001\u662d\u548c41\u5e74\u306b\u520a\u884c\u3055\u308c\u305f\u65b0\u65e5\u672c\u6cd5\u898f\u51fa\u7248\u306b\u3088\u308b\u7e2e\u5237\u7248\u306e\u5fa9\u523b\u7248\u304c\u3001\u73fe\u572875\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\/AN00198379#anc-library\" target=\"_blank\">\u5927\u5be9\u9662\u6c11\u4e8b\u5224\u6c7a\u9332\uff08\u65b0\u65e5\u672c\u6cd5\u898f\u51fa\u7248\uff09<\/a><\/li>\n<\/ul>\n<p>\u307e\u305f\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u3067\u306f\u3001\u300c\u5927\u5be9\u9662\u5224\u6c7a\u9332\u3000\u6c11\u4e8b\u7de8\u300d\u3068\u3057\u3066\u3001\u30de\u30a4\u30af\u30ed\u30d5\u30a3\u30eb\u30e0\u306b\u3088\u308b\u4fdd\u5b58\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u9928\u5916\u304b\u3089\u306f\u95b2\u89a7\u3067\u304d\u306a\u3044\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li><a title=\"\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"http:\/\/iss.ndl.go.jp\/books\/R100000002-I000001710125-00\" target=\"_blank\">\u5927\u5be9\u9662\u5224\u6c7a\u9332 \u6c11\u4e8b\u7de8\uff08\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/a><\/li>\n<\/ul>\n<p>\u3057\u304b\u3057\u5148\u306b\u3001\u300c\u5927\u5be9\u9662\u5224\u6c7a\u9332\u300d\u306f\u30c7\u30b8\u30bf\u30eb\u8cc7\u6599\u5316\u3055\u308c\u3001\u81ea\u5b85\u304b\u3089\u3082\u95b2\u89a7\u53ef\u80fd\u306a\u65e8\u8a18\u3057\u305f\u304c\u3001\u5b9f\u306f\u6c11\u4e8b\u3068\u5211\u4e8b\u304c\u5206\u5272\u3055\u308c\u305f\u660e\u6cbb28\u5e74\u4e0b\u534a\u671f\u4ee5\u964d\u306e\u5206\u306b\u3064\u3044\u3066\u3082\u3001\u660e\u6cbb44\u5e74\u307e\u3067\u306e\u5206\u306b\u3064\u3044\u3066\u306f\u5171\u306b\u81ea\u5b85\u304b\u3089\u3082\u95b2\u89a7\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li><a title=\"\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"http:\/\/dl.ndl.go.jp\/search\/searchResult?viewRestricted=1&amp;identifierItemType=bibid&amp;materialTypeList=0|1|2|9|5|4|6|7|I&amp;detailSearchTypeNo=A&amp;identifier=000000445738&amp;rows=20\" target=\"_blank\">\u5927\u5be9\u9662\u5224\u6c7a\u9332\uff08\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/a><\/li>\n<\/ul>\n<p>\u306a\u304a\u660e\u6cbb31\u5e74\u4ee5\u964d\u306e\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u6284\u9332\u304c\u6cd5\u66f9\u4f1a\u306b\u3088\u308a\u520a\u884c\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u306b\u304a\u3044\u3066\u306f\u30c7\u30b8\u30bf\u30eb\u8cc7\u6599\u5316\u3055\u308c\u81ea\u5b85\u304b\u3089\u3082\u95b2\u89a7\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li><a title=\"\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"http:\/\/dl.ndl.go.jp\/search\/searchResult?viewRestricted=1&amp;identifierItemType=bibid&amp;materialTypeList=0|1|2|9|5|4|6|7|I&amp;detailSearchTypeNo=A&amp;identifier=000000907237&amp;rows=20fierItemType=bibid&amp;detailSearchTypeNo=K&amp;identifier=000000907237&amp;rows=20\" target=\"_blank\">\u5927\u5be9\u9662\u6c11\u4e8b\u5224\u6c7a\u6284\u9332\uff08\u6cd5\u66f9\u4f1a\u30fb\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/a><\/li>\n<\/ul>\n<p><a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/lib.moj.go.jp\/opac\/wopc\/pc\/pages\/TopPage.jsp\" target=\"_blank\">\u6cd5\u52d9\u7701\u56f3\u66f8\u9928<\/a>\u3084<a title=\"\u88c1\u5224\u6240\u56f3\u66f8\u9928\" href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u306b\u306f\u3001\u305d\u306e\u767a\u884c\u304c\u53f8\u6cd5\u7701\u3084\u4e2d\u592e\u5927\u5b66\u3001\u65b0\u65e5\u672c\u6cd5\u898f\u51fa\u7248\u3001\u6771\u4eac\u6cd5\u5b66\u9662\u7b49\u69d8\u3005\u306a\u3082\u306e\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3042\u308b\uff08\u305f\u3060\u3057<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301060\u3011\u3000\u3014\u7b2c\uff17\u7ae0\u3015\u5224\u4f8b\u306e\u63a2\u3057\u65b9\uff08\u305d\u306e\uff17\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-160\/\" target=\"_blank\">\u524d\u56de<\/a>\u7d39\u4ecb\u3057\u305f\u540c\u540d\u306e\u660e\u6cbb24\u5e74\u307e\u3067\u306e\u3082\u306e\u3068\u4f75\u305b\u3066\u691c\u7d22\u7d50\u679c\u3067\u8868\u793a\u3055\u308c\u308b\uff09\u3002<\/p>\n<p><a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/lib.moj.go.jp\/opac\/wopc\/pc\/pages\/TopPage.jsp\" target=\"_blank\">\u6cd5\u52d9\u7701\u56f3\u66f8\u9928<\/a>\u306e\u300c\u66f8\u540d\u3001\u8457\u8005\u540d\u3001\u51fa\u7248\u8005\u540d\u7b49\u3092\u5165\u529b\u3057\u3066\u691c\u7d22\u300d\u6b04\u306b<span style=\"color: #333399;\">\u300c\u5927\u5be9\u9662\u6c11\u4e8b\u5224\u6c7a\u9332\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p><a title=\"\u88c1\u5224\u6240\u56f3\u66f8\u9928\" 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\u5927\u5be9\u9662\u6c11\u4e8b\u5224\u6c7a\u9332\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff0827\uff09\u3000\u300e\u5927\u5be9\u9662\u5211\u4e8b\u5224\u6c7a\u9332\u300f<\/strong><\/p>\n<p>\u660e\u6cbb28\u5e74\u4e0b\u534a\u671f\u4ee5\u964d\u306e\u5927\u5be9\u9662\u5211\u4e8b\u90e8\u306e\u5211\u4e8b\u4e8b\u4ef6\u306e\u5224\u6c7a\u306e\u4e2d\u304b\u3089\u53d6\u6368\u9078\u629e\u3057\u3066\u5224\u6c7a\u65e5\u4ed8\u9806\u306b\u63b2\u8f09\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u3057\u305f\u3088\u3046\u306b\u3001\u660e\u6cbb24\u5e74\u304b\u308928\u5e74\uff16\u6708\u5206\u307e\u3067\u306f\u300e\u5927\u5be9\u9662\u5224\u6c7a\u9332\u300f\u306b\u6c11\u4e8b\u3068\u5211\u4e8b\u3092\u5206\u3051\u305a\u306b\u5408\u308f\u305b\u3066\u53ce\u9332\u3057\u3066\u3044\u305f\u304c\u3001\u3053\u308c\u3092\u5f53\u521d\u306e\u3088\u3046\u306b\u518d\u3073\u6c11\u4e8b\u3068\u5211\u4e8b\u3092\u5206\u3051\u3066\u53ce\u9332\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u300e\u5927\u5be9\u9662\u6c11\u4e8b\u5224\u6c7a\u9332\u300f\u540c\u69d8\u3001\u540d\u79f0\u3082<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301060\u3011\u3000\u3014\u7b2c\uff17\u7ae0\u3015\u5224\u4f8b\u306e\u63a2\u3057\u65b9\uff08\u305d\u306e\uff17\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-160\/\" target=\"_blank\">\u524d\u56de<\/a>\u7d39\u4ecb\u3057\u305f\u660e\u6cbb\uff18\u5e74\u304b\u3089\u306e\u3082\u306e\u3068\u540c\u3058\u3067\u3042\u308b\u304c\u3001\u3053\u306e\u4e21\u8005\u306f\u5225\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u5dfb\u6570\u3084\u53f7\u6570\u3082\u5168\u304f\u65b0\u3057\u304f\u306a\u3063\u3066\u3044\u308b\u3002\u306a\u304a\u6700\u7d42\u306e\u767a\u520a\u306f\u5927\u6b6310\u5e74\u3067\u3042\u308b\u3002<\/p>\n<p>CiNii\u306b\u3088\u308c\u3070\u3001\u4e2d\u592e\u5927\u5b66\u306b\u3088\u308b\u767a\u884c\u306e\u3082\u306e\u304c\u3001\u56f3\u66f8\u7248\u3068\u3057\u3066\u73fe\u5728\uff15\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\/BN15414148\" target=\"_blank\">\u5927\u5be9\u9662\u5211\u4e8b\u5224\u6c7a\u9332\uff08\u4e2d\u592e\u5927\u5b66\uff09<\/a><\/li>\n<\/ul>\n<p>\u307e\u305fCiNii\u306b\u3088\u308c\u3070\u3001\u6771\u4eac\u6cd5\u5b66\u9662\u767a\u884c\u306e\u3082\u306e\u304c\u3001\u73fe\u572870\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\/AN00322117#anc-library\" target=\"_blank\">\u5927\u5be9\u9662\u5211\u4e8b\u5224\u6c7a\u9332\uff08\u6771\u4eac\u6cd5\u5b66\u9662\uff09<\/a><\/li>\n<\/ul>\n<p>\u307e\u305fCiNii\u306b\u3088\u308c\u3070\u3001\u662d\u548c44-45\u5e74\u306b\u520a\u884c\u3055\u308c\u305f\u65b0\u65e5\u672c\u6cd5\u898f\u51fa\u7248\u306b\u3088\u308b\u7e2e\u5237\u7248\u306e\u5fa9\u523b\u7248\u306e\u56f3\u66f8\u7248\u304c\u73fe\u572822\u5927\u5b66\u306e\u56f3\u66f8\u9928\u306b\u3001\u96d1\u8a8c\u7248\u304c\u73fe\u572838\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\/BN04402511#anc-library\" target=\"_blank\">\u5927\u5be9\u9662\u5211\u4e8b\u5224\u6c7a\u9332\uff08\u65b0\u65e5\u672c\u6cd5\u898f\u51fa\u7248\u30fb\u56f3\u66f8\uff09<\/a><\/li>\n<li><a title=\"CiNii\" href=\"http:\/\/ci.nii.ac.jp\/ncid\/AN00198390#anc-library\" target=\"_blank\">\u5927\u5be9\u9662\u5211\u4e8b\u5224\u6c7a\u9332\uff08\u65b0\u65e5\u672c\u6cd5\u898f\u51fa\u7248\u30fb\u96d1\u8a8c\uff09<\/a><\/li>\n<\/ul>\n<p>\u307e\u305f\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u3067\u306f\u3001\u300c\u5927\u5be9\u9662\u5211\u4e8b\u5224\u6c7a\u9332\u300d\u3068\u3057\u3066\u3001\u65b0\u65e5\u672c\u6cd5\u898f\u51fa\u7248\u306b\u3088\u308b\u5fa9\u523b\u7248\u304c\u6240\u8535\u3055\u308c\u3066\u3044\u308b\uff08\u4e0b\u8a18\u30ea\u30f3\u30af\u53c2\u7167\uff09\u3002<\/p>\n<ul>\n<li><a title=\"\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"http:\/\/iss.ndl.go.jp\/books\/R100000002-I000001205614-00\" target=\"_blank\">\u5927\u5be9\u9662\u5211\u4e8b\u5224\u6c7a\u9332\uff08\u65b0\u65e5\u672c\u6cd5\u898f\u51fa\u7248\u30fb\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/a><\/li>\n<\/ul>\n<p>\u3057\u304b\u3057\u4e0a\u8a18\u306e\u6c11\u4e8b\u5206\u3068\u540c\u69d8\u3001\u660e\u6cbb44\u5e74\u307e\u3067\u306e\u5206\u306b\u3064\u3044\u3066\u306f\u300c\u5927\u5be9\u9662\u5224\u6c7a\u9332\u300d\u3068\u3068\u3082\u306b\u30c7\u30b8\u30bf\u30eb\u8cc7\u6599\u5316\u3055\u308c\u305f\u3082\u306e\u304c\u3001\u81ea\u5b85\u304b\u3089\u3082\u95b2\u89a7\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u4e0b\u8a18\u30ea\u30f3\u30af\u53c2\u7167\uff09\u3002<\/p>\n<ul>\n<li><a title=\"\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"http:\/\/dl.ndl.go.jp\/search\/searchResult?viewRestricted=1&amp;identifierItemType=bibid&amp;materialTypeList=0|1|2|9|5|4|6|7|I&amp;detailSearchTypeNo=A&amp;identifier=000000445738&amp;rows=20\" target=\"_blank\">\u5927\u5be9\u9662\u5224\u6c7a\u9332\uff08\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/a><\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u5211\u4e8b\u5206\u306b\u304a\u3044\u3066\u306f\u660e\u6cbb24\u5e74\u304b\u3089\u306e\u5206\u3068\u5408\u308f\u305b\u3066\u6284\u9332\u304c\u6cd5\u66f9\u4f1a\u306b\u3088\u308a\u520a\u884c\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u306b\u304a\u3044\u3066\u306f\u30c7\u30b8\u30bf\u30eb\u8cc7\u6599\u5316\u3055\u308c\u3066\u81ea\u5b85\u304b\u3089\u3082\u95b2\u89a7\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li><a title=\"\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"http:\/\/dl.ndl.go.jp\/search\/searchResult?viewRestricted=1&amp;identifierItemType=bibid&amp;materialTypeList=0|1|2|9|5|4|6|7|I&amp;detailSearchTypeNo=A&amp;identifier=000000907236&amp;rows=20\" target=\"_blank\">\u5927\u5be9\u9662\u5211\u4e8b\u5224\u6c7a\u6284\u9332\uff08\u6cd5\u66f9\u4f1a\u30fb\u56fd\u4f1a\u56f3\u66f8\u9928\uff09<\/a><\/li>\n<\/ul>\n<p><a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/lib.moj.go.jp\/opac\/wopc\/pc\/pages\/TopPage.jsp\" target=\"_blank\">\u6cd5\u52d9\u7701\u56f3\u66f8\u9928<\/a>\u3084<a title=\"\u88c1\u5224\u6240\u56f3\u66f8\u9928\" href=\"http:\/\/www.courts.go.jp\/saikosai\/tosyokan\/\" target=\"_blank\">\u88c1\u5224\u6240\u56f3\u66f8\u9928<\/a>\u306b\u306f\u3001\u305d\u306e\u767a\u884c\u304c\u53f8\u6cd5\u7701\u3084\u4e2d\u592e\u5927\u5b66\u3001\u65b0\u65e5\u672c\u6cd5\u898f\u51fa\u7248\u3001\u6771\u4eac\u6cd5\u5b66\u9662\u7b49\u69d8\u3005\u306a\u3082\u306e\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u6240\u8535\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3042\u308b\uff08\u305f\u3060\u3057<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301060\u3011\u3000\u3014\u7b2c\uff17\u7ae0\u3015\u5224\u4f8b\u306e\u63a2\u3057\u65b9\uff08\u305d\u306e\uff17\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-160\/\" target=\"_blank\">\u524d\u56de<\/a>\u7d39\u4ecb\u3057\u305f\u540c\u540d\u306e\u660e\u6cbb24\u5e74\u307e\u3067\u306e\u3082\u306e\u3068\u4f75\u305b\u3066\u51fa\u3066\u304f\u308b\uff09\u3002<\/p>\n<p><a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/lib.moj.go.jp\/opac\/wopc\/pc\/pages\/TopPage.jsp\" target=\"_blank\">\u6cd5\u52d9\u7701\u56f3\u66f8\u9928<\/a>\u306e\u300c\u66f8\u540d\u3001\u8457\u8005\u540d\u3001\u51fa\u7248\u8005\u540d\u7b49\u3092\u5165\u529b\u3057\u3066\u691c\u7d22\u300d\u6b04\u306b<span style=\"color: #333399;\">\u300c\u5927\u5be9\u9662\u5211\u4e8b\u5224\u6c7a\u9332\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p><a title=\"\u88c1\u5224\u6240\u56f3\u66f8\u9928\" 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\u5927\u5be9\u9662\u5211\u4e8b\u5224\u6c7a\u9332\u300d<\/span>\u3068\u5165\u529b\u3057\u3066\u691c\u7d22\u3002<\/p>\n<p>\u307e\u305fCiNii\u306b\u3088\u308c\u3070\u3001\u6c11\u4e8b\u5206\u5211\u4e8b\u5206\u3092\u5408\u308f\u305b\u305f\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u300c\u5927\u5be9\u9662\u5224\u6c7a\u9332\u7e3d\u62ec\u76ee\u9332\u300d\u3068\u3057\u3066\u3001\u305d\u306e\u76ee\u9332\u304c\u3001\u5927\u5be9\u9662\u306e\u7de8\u96c6\u306a\u304c\u3089\u6771\u4eac\u6cd5\u5b66\u9662\u304b\u3089\u767a\u884c\u3055\u308c\u3066\u304a\u308a\u3001\u73fe\u5728\uff17\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\/BA4791857X\" target=\"_blank\">\u5927\u5be9\u9662\u5224\u6c7a\u9332\u7e3d\u62ec\u76ee\u9332\uff08\u6771\u4eac\u6cd5\u5b66\u9662\uff09<\/a><\/li>\n<\/ul>\n<p>\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u306b\u304a\u3044\u3066\u3082\u3001\u660e\u6cbb11\u5e74\u304b\u3089\u660e\u6cbb33\u5e74\u5206\u306b\u3064\u3044\u3066\u6c11\u4e8b\u5206\u5211\u4e8b\u5206\u3092\u5408\u308f\u305b\u305f\u3082\u306e\u3067\u3042\u308b\u304c\uff08\u305f\u3060\u3057\u660e\u6cbb19\u5e74\u304b\u308927\u5e74\u5206\u306f\u5211\u4e8b\u96c6\u3068\u6c11\u4e8b\u96c6\u304c\u5206\u304b\u308c\u3066\u3044\u308b\uff09\u3001\u300c\u88c1\u5224\u7c8b\u8a8c\uff1a\u5927\u5be9\u9662\u5224\u6c7a\u4f8b\u300d\u3068\u3057\u3066\u6240\u8535\u3055\u308c\u3001\u30c7\u30b8\u30bf\u30eb\u8cc7\u6599\u5316\u3055\u308c\u3066\u81ea\u5b85\u304b\u3089\u3082\u95b2\u89a7\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u4e0b\u8a18\u30ea\u30f3\u30af\u53c2\u7167\uff09\u3002<\/p>\n<ul>\n<li><a title=\"\u56fd\u4f1a\u56f3\u66f8\u9928\" href=\"http:\/\/dl.ndl.go.jp\/search\/searchResult?detailSearchTypeNo=A&amp;materialTypeList=0|1|2|9|5|4|6|7|I&amp;identifier=%09000001208957&amp;identifierItemType=bibid&amp;viewRestricted=1&amp;rows=40&amp;sort1=&amp;sort2=\" target=\"_blank\">\u88c1\u5224\u7c8b\u8a8c\uff1a\u5927\u5be9\u9662\u5224\u6c7a\u4f8b\uff08\u56fd\u4f1a\u56f3\u66f8\u9928\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  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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u660e\u6cbb28\u5e74\u4e0b\u534a\u671f\u4ee5\u964d\u306e\u5927\u5be9\u9662\u6c11\u4e8b\u90e8\u306e\u6c11\u4e8b\u4e8b\u4ef6\u306e\u5224\u6c7a\u306e\u4e2d\u304b\u3089\u53d6\u6368\u9078\u629e\u3057\u3066\u5224\u6c7a\u65e5\u4ed8\u9806\u306b\u63b2\u8f09\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u524d\u56de\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306b\u3001\u660e\u6cbb24\u5e74\u304b\u308928\u5e74\uff16\u6708\u5206\u307e\u3067\u306f\u300e\u5927\u5be9\u9662\u5224\u6c7a\u9332\u300f\u306b\u6c11\u4e8b\u3068\u5211\u4e8b\u3092\u5206\u3051\u305a\u306b\u5408\u308f\u305b\u3066\u53ce\u9332\u3057\u3066\u3044\u305f\u304c\u3001\u3053\u308c\u3092\u5f53\u521d\u306e\u3088\u3046\u306b\u518d\u3073\u6c11\u4e8b\u3068\u5211\u4e8b\u3092\u5206\u3051\u3066\u53ce\u9332\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u3067\u3042\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":[1796],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 16:05:37","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/70314"}],"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=70314"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/70314\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=70314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=70314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=70314"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=70314"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=70314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}