{"id":72878,"date":"2015-08-20T10:19:01","date_gmt":"2015-08-20T01:19:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=72878"},"modified":"2017-01-26T13:10:43","modified_gmt":"2017-01-26T04:10:43","slug":"tax-article-171","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-171\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c32\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u304a\u3051\u308b\u53b3\u683c\u6027\uff08\u305d\u306e\uff12\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c32\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\">\u300c\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u304a\u3051\u308b\u53b3\u683c\u6027\uff08\u305d\u306e\uff12\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c31\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u304a\u3051\u308b\u53b3\u683c\u6027\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-167\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u53b3\u683c\u306a\u89e3\u91c8\u306e\u8981\u8acb<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff11\uff09\u3000\u53b3\u683c\u306a\u89e3\u91c8\u304c\u8981\u8acb\u3055\u308c\u308b\u7406\u7531<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff12\uff09\u3000\u79df\u7a0e\u6cd5\u304c\u8ca1\u7523\u6a29\u306e\u4fb5\u5bb3\u898f\u7bc4\u3067\u3042\u308b\u305f\u3081<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff13\uff09\u3000\u4e88\u6e2c\u53ef\u80fd\u6027\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff14\uff09\u3000\u884c\u653f\u88c1\u91cf\u306e\u4f59\u5730\u3092\u5426\u5b9a\u3057\u3001\u6063\u610f\u7684\u306a\u8ab2\u7a0e\u3092\u9632\u6b62\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff15\uff09\u3000\u81ea\u5df1\u306b\u90fd\u5408\u306e\u3088\u3044\u89e3\u91c8\u3092\u8a31\u5bb9\u305b\u305a\u3001\u516c\u5e73\u306a\u8ab2\u7a0e\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u79df\u7a0e\u6cd5\u306b\u307f\u308b\u8ca1\u7523\u6a29\u306e\u4fb5\u5bb3\u898f\u7bc4\u6027<\/strong><\/h4>\n<p><a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c31\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u304a\u3051\u308b\u53b3\u683c\u6027\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-167\/\" target=\"_blank\">\u524d\u8ff0<\/a>\u306e\u3068\u304a\u308a\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u306f\u3001\u56fd\u6c11\u306e\u8ca1\u7523\u6a29\u306e\u7d76\u5bfe\u306b\u5bfe\u3059\u308b\u56fd\u5bb6\u306e\u8ab2\u7a0e\u6a29\u306b\u3088\u308b\u4fb5\u5bb3\u3092\u3001\u56fd\u6c11\u306e\u610f\u601d\u305f\u308b\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u306e\u307f\u5236\u9650\u3057\u5f97\u308b\u3068\u3059\u308b\u539f\u5247\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u61b2\u6cd584\u6761<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\u3042\u3089\u305f\u306b\u79df\u7a0e\u3092\u8ab2\u3057\u3001\u53c8\u306f\u73fe\u884c\u306e\u79df\u7a0e\u3092\u5909\u66f4\u3059\u308b\u306b\u306f\u3001\u6cd5\u5f8b\u53c8\u306f\u6cd5\u5f8b\u306e\u5b9a\u3081\u308b\u6761\u4ef6\u306b\u3088\u308b\u3053\u3068\u3092\u5fc5\u8981\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u79df\u7a0e\u306e\u8ce6\u8ab2\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u5b9f\u4f53\u7684\u624b\u7d9a\u7684\u898f\u5b9a\u306f\u3059\u3079\u3066\u56fd\u6c11\u306e\u4ee3\u8868\u8005\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u8b70\u4f1a\u3067\u5236\u5b9a\u3059\u308b\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u6cd5\u5f8b\u306e\u5b9a\u3081\u308b\u8981\u4ef6\u3068\u624b\u7d9a\u306b\u3088\u3063\u3066\u306e\u307f\u56fd\u5bb6\u306f\u79df\u7a0e\u3092\u8ce6\u8ab2\u5fb4\u53ce\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u308c\u306f\u3001\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u61b2\u6cd5\u306e\u8981\u8acb\u3059\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u63db\u8a00\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u7bc4\u56f2\u3092\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u306f\u56fd\u5bb6\u306e\u8ab2\u7a0e\u6a29\u884c\u4f7f\u304c\u9069\u6cd5\u5316\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u308c\u3092\u56fd\u6c11\u306e\u5074\u304b\u3089\u3044\u3046\u3068\u3001\u304b\u304b\u308b\u7bc4\u56f2\u3092\u8d85\u3048\u3066\u306f\u79df\u7a0e\u3092\u8ce6\u8ab2\u5fb4\u53ce\u3055\u308c\u306a\u3044\u3001\u3059\u306a\u308f\u3061\u8ca1\u7523\u6a29\u3092\u4fb5\u5bb3\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306b\u3064\u304d\u3001\u9000\u8077\u6170\u52b4\u91d1\u304c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u307e\u308c\u308b\u304b\u5426\u304b\u304c\u4e89\u70b9\u3068\u306a\u3063\u305f\u4e8b\u4f8b\u306b\u304a\u3044\u3066\u3001\u5927\u962a\u5730\u88c1\u662d\u548c37\u5e74\uff12\u670816\u65e5\u5224\u6c7a\uff08\u6c11\u96c626\u5dfb10\u53f72030\u9801\uff09\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u793a\u3059\u3002<!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><span style=\"text-decoration: underline;\">\u7a0e\u6cd5\u306e\u89e3\u91c8\u306f\u3001\u7a0e\u6cd5\u304c\u8ab2\u7a0e\u3092\u76ee\u7684\u3068\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u61b2\u6cd5\u306e\u4fdd\u969c\u3059\u308b\u8ca1\u7523\u6a29\u3092\u8ab2\u7a0e\u306e\u9818\u57df\u3067\u4fdd\u969c\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u3044\u308f\u3086\u308b\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u5f53\u7136\u306e\u5e30\u7d50\u3068\u3057\u3066\u8a8d\u8b58\u306e\u5bfe\u8c61\u305f\u308b\u6cd5\u898f\u306e\u6587\u8a00\u3092\u96e2\u308c\u3001\u7121\u8996\u3057\u3001\u307e\u305f\u306f\u6587\u8a00\u3092\u7f6e\u63db\u3057\u3001\u9644\u52a0\u3059\u308b\u3053\u3068\u306f\u8a31\u3055\u308c\u306a\u3044<\/span>\u306e\u3067\u3042\u3063\u3066\u3001\u8ab2\u7a0e\u306e\u76ee\u7684\u306e\u305f\u3081\u6063\u610f\u7684\u306b\u305d\u306e\u8ca0\u62c5\u306e\u9650\u5ea6\u3092\u62e1\u5927\u3057\u3066\u89e3\u91c8\u3057\u3001\u307e\u305f\u306f\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u7e2e\u5c11\u3057\u3066\u89e3\u91c8\u3059\u308b\u3053\u3068\u306f\u8a31\u3055\u308c\u306a\u3044\u3002\u305d\u3057\u3066\u3001\u7a0e\u6cd5\u306e\u6587\u8a00\u306b\u53cd\u3059\u308b\u89e3\u91c8\u3092\u4f8b\u5916\u7684\u306b\u3082\u5426\u5b9a\u3059\u308b\u7d50\u679c\u3001\u975e\u5408\u7406\u7684\u306a\u7d50\u679c\u3092\u62db\u6765\u3059\u308b\u3053\u3068\u304c\u3042\u3063\u3066\u3082\u3001\u305d\u308c\u306f\u79df\u7a0e\u6cd5\u306e\u7acb\u6cd5\u81ea\u4f53\u304c\u975e\u5408\u7406\u7684\u3067\u3042\u308b\u3053\u3068\u306b\u7531\u6765\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u3053\u308c\u3092\u79df\u7a0e\u884c\u653f\u307e\u305f\u306f\u79df\u7a0e\u88c1\u5224\u306e\u6cd5\u89e3\u91c8\u53ca\u3073\u9069\u7528\u306b\u8ee2\u5ac1\u3059\u308b\u3079\u304d\u3067\u306a\u3044\u3053\u3068\u306f\u3044\u3046\u307e\u3067\u3082\u306a\u3044\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u6cd5\u306e\u89e3\u91c8\u306f\u3001\u6cd5\u898f\u7bc4\u7684\u610f\u5473\u3092\u8a8d\u8b58\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u6cd5\u5f8b\u6587\u8a00\u306e\u6587\u6cd5\u7684\u89e3\u91c8\u306b\u7d42\u59cb\u3059\u3079\u304d\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u8ad6\u7406\u7684\u89e3\u91c8\u3001\u76ee\u7684\u8ad6\u7684\u89e3\u91c8\u306a\u3069\u3042\u3089\u3086\u308b\u89e3\u91c8\u65b9\u6cd5\u3092\u96c6\u7d04\u3059\u3079\u304d\u3053\u3068\u3082\u5f53\u7136\u3067\u3042\u308b\u3002\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u79df\u7a0e\u6cd5\u3068\u306f\u3001\u8ca1\u7523\u6a29\u306e\u4fdd\u969c\u539f\u5247\u3092\u4e00\u5b9a\u306e\u7bc4\u56f2\u306b\u304a\u3044\u3066\u5236\u9650\u3059\u308b\u79df\u7a0e\u306e\u8ce6\u8ab2\u5fb4\u53ce\u3092\u8a8d\u3081\u308b\u4e00\u65b9\u3001\u305d\u306e\u79df\u7a0e\u306e\u8ce6\u8ab2\u5fb4\u53ce\u306e\u9650\u754c\u3092\u5b9a\u3081\u3066\u3044\u308b\u6cd5\u898f\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u3042\u304f\u307e\u3067\u3001\u61b2\u6cd529\u6761\u306e\u8981\u8acb\u3059\u308b\u8ca1\u7523\u6a29\u306e\u4fdd\u969c\u304c\u5927\u539f\u5247\u3067\u3042\u308b\u4e2d\u3001\u305d\u306e\u4f8b\u5916\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u306e\u304c\u79df\u7a0e\u306e\u8ce6\u8ab2\u5fb4\u53ce\u3067\u3042\u308b\u3002\u305d\u306e\u4f8b\u5916\u305f\u308b\u7bc4\u56f2\u3092\u5b9a\u3081\u308b\u3082\u306e\u304c\u79df\u7a0e\u6cd5\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/fukayomi32-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-75548\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/fukayomi32-1.png\" alt=\"\" width=\"550\" height=\"218\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/fukayomi32-1.png 648w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/fukayomi32-1-300x118.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>\u304b\u3088\u3046\u306b\u7406\u89e3\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u3044\u308f\u3086\u308b\u91d1\u5c5e\u30de\u30f3\u30ac\u30f3\u4e8b\u4ef6\u4ed9\u53f0\u9ad8\u88c1\u662d\u548c50\u5e74\uff11\u670822\u65e5\u5224\u6c7a\uff08\u884c\u88c1\u4f8b\u96c626\u5dfb\uff11\u53f7\uff13\u9801\uff09\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u79df\u7a0e\u306e\u8ce6\u8ab2\u5fb4\u53ce\u3068\u56fd\u6c11\u306b\u304a\u3051\u308b\u8ca1\u7523\u6a29\u306e\u4fdd\u969c\u3068\u306e\u95a2\u4fc2\u304c\u6cd5\u7406\u8ad6\u7684\u306b<span style=\"text-decoration: underline;\">\u5f8c\u8005\u304c\u539f\u5247\u7684\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u524d\u8005\u304c\u4f8b\u5916\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u7406\u89e3\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u308b<\/span>\u3068\u3044\u3046\u5f62\u5f0f\u7684\u306a\u89b3\u70b9\uff65\uff65\uff65\u306e\u307f\u306a\u3089\u305a\u3001\u8ca1\u7523\u6a29\u306e\u4fdd\u969c\u3001\u79df\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u7b49\u3092\u305d\u306e\u5b9f\u8cea\u7684\u5185\u5bb9\u3068\u3059\u308b\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u539f\u5247\u304b\u3089\u3044\u3063\u3066\u3082\u3001<span style=\"text-decoration: underline;\">\u79df\u7a0e\u6cd5\u898f\u3053\u3068\u306b\u8ab2\u7a0e\u8981\u4ef6\u898f\u5b9a\u306f\u72ed\u7fa9\u306b\u53b3\u683c\u306b\u306a\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306f\u7570\u8ad6\u306e\u306a\u3044\u3068\u3053\u308d<\/span>\u3067\u3042\u308d\u3046\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u975e\u8ab2\u7a0e\u898f\u5b9a\u30fb\u6e1b\u514d\u898f\u5b9a\u306b\u95a2\u3059\u308b\u89e3\u91c8\u59ff\u52e2<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u7d20\u6734\u306a\u7591\u554f<\/strong><\/h4>\n<p>\u524d\u8ff0\u306e\u3088\u3046\u306b\u3001\u8ca1\u7523\u6a29\u306e\u4fdd\u969c\u304c\u5927\u539f\u5247\u3067\u3042\u308b\u3068\u3053\u308d\u3001\u305d\u306e\u4f8b\u5916\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u306e\u304c\u79df\u7a0e\u306e\u8ce6\u8ab2\u5fb4\u53ce\u306b\u4fc2\u308b\u79df\u7a0e\u6cd5\u3067\u3042\u308b\u3068\u3059\u308c\u3070\u3001\u8ca1\u7523\u6a29\u304c\u4fb5\u5bb3\u3055\u308c\u306a\u3044\u975e\u8ab2\u7a0e\u898f\u5b9a\u30fb\u6e1b\u514d\u898f\u5b9a\u306e\u89e3\u91c8\u306b\u95a2\u3057\u3066\u3044\u3048\u3070\u53b3\u683c\u306a\u89e3\u91c8\u306e\u5fc5\u8981\u304c\u306a\u3044\u306e\u3067\u306f\u306a\u304b\u308d\u3046\u304b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u901a\u8aac\u30fb\u5224\u4f8b\u306f\u305d\u3046\u3068\u306f\u8003\u3048\u3066\u3044\u306a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3042\u308b\u3002\u306a\u305c\u3067\u3042\u308d\u3046\u304b\uff1f<\/p>\n<p>\u3053\u3046\u3057\u305f\u73fe\u72b6\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u3001\u305f\u3068\u3048\u3070\u3001\u79df\u7a0e\u306e\u8ce6\u8ab2\u5fb4\u53ce\u3092\u539f\u5247\u7684\u898f\u5b9a\u3068\u3057\u3001\u3053\u308c\u306b\u5bfe\u3059\u308b\u4f8b\u5916\u7684\u898f\u5b9a\u3068\u3057\u3066\u975e\u8ab2\u7a0e\u898f\u5b9a\u30fb\u6e1b\u514d\u898f\u5b9a\u3092\u6349\u3048\u308b\u8003\u3048\u65b9\u304c\u3042\u308a\u5f97\u308b\u3002<\/p>\n<p>\u8981\u3059\u308b\u306b\u3001\u8ab2\u7a0e\u304c\u539f\u5247\u3067\u3042\u308c\u3070\u3001\u8ab2\u7a0e\u3092\u3057\u306a\u3044\u3068\u3044\u3046\u4f8b\u5916\u306e\u5834\u5408\u306b\u306f\u3055\u3089\u306b\u53b3\u683c\u3067\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u7406\u89e3\u3067\u3042\u308b\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u524d\u8ff0\u306e\u91d1\u5c5e\u30de\u30f3\u30ac\u30f3\u4e8b\u4ef6\u4ed9\u53f0\u9ad8\u88c1\u5224\u6c7a\u306f\u6b21\u306e\u3088\u3046\u306b\u5224\u793a\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><span style=\"text-decoration: underline;\">\u79df\u7a0e\u6cd5\u898f\u306b\u304a\u3051\u308b\u975e\u8ab2\u7a0e\u8981\u4ef6\u898f\u5b9a\u306f\u3001\u8ab2\u7a0e\u8981\u4ef6\u898f\u5b9a\u3092\u539f\u5247\u7684\u898f\u5b9a\u3068\u3059\u308b\u3068\u3001\u3053\u308c\u306b\u5bfe\u3059\u308b\u4f8b\u5916\u7684\u898f\u5b9a\u3068\u3057\u3066\u306e\u5730\u4f4d\u306b\u3042\u308b<\/span>\u3082\u306e\u3068\u7406\u89e3\u3055\u308c\u3001\u5b9f\u8cea\u7684\u306b\u3082\u975e\u8ab2\u7a0e\u8981\u4ef6\u898f\u5b9a\u306f\u3001\u305d\u308c\u304c\u8ab2\u7a0e\u8981\u4ef6\u898f\u5b9a\u3068\u306f\u7570\u306a\u308b\u4f55\u3089\u304b\u306e\u8ca1\u653f\u3001\u7d4c\u6e08\u653f\u7b56\u7684\u914d\u616e\u304b\u3089\u5b9a\u7acb\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u6545\u306b\u3001\u8ab2\u7a0e\u8981\u4ef6\u898f\u5b9a\u304c\u5b9f\u73fe\u7dad\u6301\u3057\u3088\u3046\u3068\u3059\u308b\u79df\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u7b49\u306e\u7406\u5ff5\u306b\u5bfe\u3057\u3066\u4f55\u3089\u304b\u306e\u610f\u5473\u306b\u304a\u3051\u308b\u3044\u308f\u3086\u308b\u963b\u5bb3\u7684\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3057\u3066\u3001\u79df\u7a0e\u6cd5\u898f\u306e\u89e3\u91c8\u9069\u7528\u306b\u304a\u3051\u308b\u524d\u8a18\u306e\u72ed\u7fa9\u6027\u3001<span style=\"text-decoration: underline;\">\u53b3\u683c\u6027\u306e\u8981\u8acb\u306f\u3001\u975e\u8ab2\u7a0e\u8981\u4ef6\u898f\u5b9a\u306e\u89e3\u91c8\u9069\u7528\u306b\u304a\u3044\u3066\u4e00\u5c64\u5f37\u8abf\u3055\u308c\u3066\u3057\u304b\u308b\u3079\u304d<\/span>\u3060\u304b\u3089\u3067\u3042\u308b\u3002\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p>\u3059\u306a\u308f\u3061\u3001\u3053\u3046\u3057\u305f\u89e3\u91c8\u59ff\u52e2\u306f\u6b21\u306e<strong>\u3010\u56f3\uff11\u3011<\/strong>\u306e\u3088\u3046\u306b\u6574\u7406\u3055\u308c\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\uff11\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/fukayomi32-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-72883 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/fukayomi32-2.png\" alt=\"\" width=\"650\" height=\"144\" \/><\/a><\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u300c\u4f8b\u5916\u306e\u4f8b\u5916\u300d<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u300c\u4f8b\u5916\u306e\u4f8b\u5916\u300d\u3060\u304b\u3089\u300c\u3088\u308a\u53b3\u683c\u306b\u300d\u3068\u3044\u3046\u7406\u8ad6\u69cb\u6210\u306f\u305f\u3057\u304b\u306b\u5206\u304b\u3089\u306a\u304f\u3082\u306a\u304f\u3001\u4e00\u898b\u59a5\u5f53\u3067\u3042\u308b\u3088\u3046\u306b\u3082\u601d\u3048\u308b\u3002\u3057\u304b\u3057\u3001\u304b\u3088\u3046\u306a\u6574\u7406\u306e\u4ed5\u65b9\u306f\u3001\u3084\u3084\u5f62\u5f0f\u8ad6\u7684\u306a\u7406\u89e3\u306b\u904e\u304e\u3066\u306f\u3044\u306a\u3044\u304b\u3002<\/p>\n<p><strong>\u3010\u56f3\uff11\u3011<\/strong>\u306e\u3088\u3046\u306b\u3001\u307e\u305a\u539f\u5247\u3068\u3057\u3066\u306e\u8ca1\u7523\u6a29\u306e\u4fdd\u969c\u304c\u3042\u308a\u3001\u305d\u306e\u4f8b\u5916\u305f\u308b\u79df\u7a0e\u306e\u8ce6\u8ab2\u5fb4\u53ce\u304c\u7d9a\u304d\u3001\u305d\u3057\u3066\u3055\u3089\u306b\u305d\u306e\u4f8b\u5916\u306b\u975e\u8ab2\u7a0e\u898f\u5b9a\u30fb\u6e1b\u514d\u898f\u5b9a\u304c\u3042\u308b\u3068\u3059\u308b\u306a\u3089\u3070\u3001\u300c\u4f8b\u5916\u306e\u4f8b\u5916\u300d\u306f\u3001\u88cf\u8fd4\u3057\u3068\u3057\u3066\u8ca1\u7523\u6a29\u306e\u4fdd\u969c\u3068\u540c\u30ec\u30d9\u30eb\u306e\u53b3\u683c\u6027\u306b\u623b\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u53cd\u8ad6\u3082\u8003\u3048\u3089\u308c\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u3044\uff08<strong>\u3010\u56f3\uff12\u3011<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p><strong>\u3010\u56f3\uff12\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/fukayomi32-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-72884 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/fukayomi32-3.png\" alt=\"\" width=\"650\" height=\"285\" \/><\/a><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5f62\u5f0f\u8ad6\u7684\u5074\u9762\u304b\u3089\u306e\u8aac\u660e\u3060\u3051\u3067\u306f\u9650\u754c\u304c\u3042\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002\u3080\u3057\u308d\u3001\u3053\u3053\u3067\u306f\u3001\u3088\u308a\u5b9f\u8cea\u8ad6\u7684\u5074\u9762\u304b\u3089\u306e\u7406\u89e3\u3092\u3059\u3079\u304d\u3067\u306f\u306a\u304b\u308d\u3046\u304b\u3002<\/p>\n<p>\u5b9f\u8cea\u8ad6\u7684\u5074\u9762\u304b\u3089\u306e\u7406\u89e3\u3068\u306f\u3001\u3059\u306a\u308f\u3061\u3001\u5bfe\u8c61\u3068\u306a\u308b\u79df\u7a0e\u6cd5\u306e\u898f\u5b9a\u306e\u8da3\u65e8\u3084\u76ee\u7684\u304b\u3089\u306e\u691c\u8a0e\u3067\u3042\u308b\u3002\u305d\u3053\u306b\u306f\u3001\u5dee\u3057\u5f53\u305f\u308a\u6b21\u306e\uff12\u3064\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\uff11\u3064\u306f\u3001\u975e\u8ab2\u7a0e\u898f\u5b9a\u30fb\u6e1b\u514d\u898f\u5b9a\u304c\u653f\u7b56\u7684\u76ee\u7684\u304b\u3089\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3001\u3053\u3046\u3057\u305f\u653f\u7b56\u4e0a\u306e\u914d\u616e\u306b\u3088\u308a\u672c\u6765\u306e\u3042\u308b\u3079\u304d\u8ab2\u7a0e\u304c\u6b6a\u3081\u3089\u308c\u3066\u3044\u308b\u306a\u3089\u3070\u3001\u305d\u306e\u6b6a\u307f\u306f\u3067\u304d\u308b\u3060\u3051\u5c0f\u3055\u304f\u3059\u3079\u304d\u3068\u3059\u308b\u8003\u3048\u306b\u3088\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u3042\u308b\uff08<span style=\"color: #b22222;\"><strong>\u2460<\/strong><\/span>\uff09\u3002\u305d\u3057\u3066\u3001\u3082\u3046\uff11\u3064\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u89e3\u91c8\u306f\u653f\u7b56\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u306e\u7bc4\u56f2\u5185\u306b\u9650\u5b9a\u3055\u308c\u308b\u3079\u304d\u3068\u3059\u308b\u8003\u3048\u306b\u3088\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u3042\u308b\uff08<span style=\"color: #b22222;\"><strong>\u2461<\/strong><\/span>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p><strong>\u30a2\u30d7\u30ed\u30fc\u30c1<span style=\"color: #b22222;\">\u2460<\/span>\uff1a\u653f\u7b56\u306b\u3088\u308b\u8ab2\u7a0e\u306e\u6b6a\u307f\u306f\u5c0f\u3055\u304f\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/strong><br \/>\n<strong>\u30a2\u30d7\u30ed\u30fc\u30c1<span style=\"color: #b22222;\">\u2461<\/span>\uff1a\u653f\u7b56\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u306e\u7bc4\u56f2\u5185\u306b\u9650\u5b9a\u3057\u3066\u89e3\u91c8\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/strong><\/p>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u3044\u305a\u308c\u3082\u3001\u3044\u308f\u3086\u308b\u76ee\u7684\u8ad6\u7684\u89e3\u91c8\u306e\u8003\u3048\u65b9\u306b\u63a5\u8fd1\u3059\u308b\u3082\u306e\u3068\u3044\u3048\u308b\u3002\u3059\u306a\u308f\u3061\u3001<strong>\u30a2\u30d7\u30ed\u30fc\u30c1<span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u306f\u3001\u975e\u8ab2\u7a0e\u898f\u5b9a\u30fb\u6e1b\u514d\u898f\u5b9a\u306e\u5236\u5b9a\u304c\u7a0e\u5236\u3092\u6b6a\u3081\u3066\u3044\u308b\u3053\u3068\u3092\u89e3\u91c8\u306e\u4e2d\u306b\u7e54\u308a\u8fbc\u3080\u8003\u3048\u65b9\u3067\u3042\u308a\u3001<strong>\u30a2\u30d7\u30ed\u30fc\u30c1<span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u306f\u3001\u3053\u308c\u3089\u306e\u898f\u5b9a\u306e\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u306f\u7acb\u6cd5\u8da3\u65e8\u306b\u5408\u81f4\u3055\u305b\u308b\u3079\u304d\u3068\u306e\u914d\u616e\u304c\u50cd\u3044\u3066\u3044\u308b\u3068\u3059\u308b\u8003\u3048\u65b9\u3067\u3042\u308b\u3068\u3044\u3048\u3088\u3046\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\u5f8c\u8005\u306e\u8003\u3048\u65b9\u304c\u76ee\u7684\u8ad6\u7684\u89e3\u91c8\u3068\u3044\u308f\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u5f8c\u8005\u306f\u3001\u300c\u306a\u305c\u306b\u653f\u7b56\u4e0a\u3001\u975e\u8ab2\u7a0e\u898f\u5b9a\u30fb\u6e1b\u514d\u898f\u5b9a\u304c\u7528\u610f\u3055\u308c\u305f\u306e\u304b\u300d\u3068\u3044\u3046\u8da3\u65e8\u304b\u3089\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\u00a0<span style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\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>\u79df\u7a0e\u306e\u8ce6\u8ab2\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u5b9f\u4f53\u7684\u624b\u7d9a\u7684\u898f\u5b9a\u306f\u3059\u3079\u3066\u56fd\u6c11\u306e\u4ee3\u8868\u8005\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u8b70\u4f1a\u3067\u5236\u5b9a\u3059\u308b\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u6cd5\u5f8b\u306e\u5b9a\u3081\u308b\u8981\u4ef6\u3068\u624b\u7d9a\u306b\u3088\u3063\u3066\u306e\u307f\u56fd\u5bb6\u306f\u79df\u7a0e\u3092\u8ce6\u8ab2\u5fb4\u53ce\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u308c\u306f\u3001\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u61b2\u6cd5\u306e\u8981\u8acb\u3059\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<br \/>\n\u63db\u8a00\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u7bc4\u56f2\u3092\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u306f\u56fd\u5bb6\u306e\u8ab2\u7a0e\u6a29\u884c\u4f7f\u304c\u9069\u6cd5\u5316\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u307e\u305f\u3001\u3053\u308c\u3092\u56fd\u6c11\u306e\u5074\u304b\u3089\u3044\u3046\u3068\u3001\u304b\u304b\u308b\u7bc4\u56f2\u3092\u8d85\u3048\u3066\u306f\u79df\u7a0e\u3092\u8ce6\u8ab2\u5fb4\u53ce\u3055\u308c\u306a\u3044\u3001\u3059\u306a\u308f\u3061\u8ca1\u7523\u6a29\u3092\u4fb5\u5bb3\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3067\u3042\u308d\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":[177,167,181,290],"tags":[163,366],"backnumber":[1807],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-26 18:25:34","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/72878"}],"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=72878"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/72878\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=72878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=72878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=72878"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=72878"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=72878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}