{"id":76633,"date":"2015-10-29T10:16:49","date_gmt":"2015-10-29T01:16:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=76633"},"modified":"2016-08-04T11:06:33","modified_gmt":"2016-08-04T02:06:33","slug":"consumption-article-90","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-90\/","title":{"rendered":"\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u7b49\u3068\u5b9f\u52d9\u5bfe\u5fdc\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u5c0e\u5165\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"font-size: 24px;\">\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b<\/span>\u306b\u4fc2\u308b<br \/>\n<span style=\"font-size: 24px;\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e<\/span>\u306e\u898b\u76f4\u3057\u7b49\u3068<span style=\"font-size: 24px;\">\u5b9f\u52d9\u5bfe\u5fdc<\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u5c0e\u5165\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u56fd\u969b\u533b\u7642\u798f\u7949\u5927\u5b66\u5927\u5b66\u9662\u51c6\u6559\u6388<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5b89\u90e8\u3000\u548c\u5f66<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px; text-align: center;\"><strong>\u25cb\u25cf\u25cb\u3000\u672c\u9023\u8f09\u306e\u69cb\u6210\u3000\u25cb\u25cf\u25cb<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #c0c0c0;\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u6539\u6b63\u524d\u306e\u56fd\u5185\u53d6\u5f15\u306e\u5224\u5b9a\u57fa\u6e96<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #c0c0c0;\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u5f93\u6765\u306e\u53d6\u6271\u3044<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #c0c0c0;\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u5185\u5916\u5224\u5b9a\u57fa\u6e96\u306e\u898b\u76f4\u3057<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3010\u7b2c\uff14\u56de\u3011\u3000\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u5c0e\u5165<span style=\"font-size: 12px; color: #b22222;\">\uff08\u672c\u7a3f\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3010\u7b2c\uff15\u56de\u3011\u3000\u56fd\u5916\u4e8b\u696d\u8005\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f\u3068\u767b\u9332\u56fd\u5916\u4e8b\u696d\u8005\u5236\u5ea6<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3010\u7b2c\uff16\u56de\u3011\u3000\u56fd\u5916\u4e8b\u696d\u8005\u304c\u884c\u3046\u82b8\u80fd\u30fb\u30b9\u30dd\u30fc\u30c4\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u65b9\u5f0f\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3010\u7b2c\uff17\u56de\u3011\u3000\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u7b49\u306e\u5c0e\u5165\u306b\u4f34\u3046\u5b9f\u52d9\u4e0a\u6ce8\u610f\u3059\u3079\u304d\u53d6\u5f15<\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff14\uff09\u3000\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u5c0e\u5165<\/strong><\/h4>\n<p>\u56fd\u5916\u4e8b\u696d\u8005\u304c\u884c\u3046\u96fb\u6c17\u901a\u4fe1\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u3046\u3061\u3001\u305d\u306e\u5f79\u52d9\u306e\u6027\u8cea\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u898f\u7d04\u6761\u4ef6\u7b49\u306b\u3088\u308a\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u8005\u304c\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u3001\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u300c\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u3068\u4f4d\u7f6e\u3065\u3051\u3001\u305d\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306b\u8ee2\u63db\u3057\u305f\u3002<\/p>\n<p>\u8981\u3059\u308b\u306b\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u7533\u544a\u7d0d\u7a0e\u3092\u671f\u5f85\u3067\u304d\u308b\u4e8b\u696d\u8005\u5411\u3051\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u5916\u4e8b\u696d\u8005\u3067\u306f\u306a\u304f\u56fd\u5185\u4e8b\u696d\u8005\u306b\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ab2\u3059\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u7d0d\u7a0e\u7fa9\u52d9\u306e\u8ee2\u63db\u306b\u3088\u308a\u3001B to B\u53d6\u5f15\u306b\u95a2\u3057\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u3092\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u3059\u308b\u65b9\u6cd5\u3092\u4e00\u822c\u306b\u300c\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\uff08reverse charge\uff09\u65b9\u5f0f\u300d\u3068\u3044\u3046\u3002\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306fEU\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u5236\uff08VAT\uff09\u306b\u304a\u3044\u3066\u65e2\u306b\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306b\u95a2\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u4e8b\u4f8b\u306b\u57fa\u3065\u304d\u7d0d\u4ed8\u7a0e\u984d\u7b49\u3092\u898b\u3066\u3044\u304f\u3002<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#9400D3;\"><\/div>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 20px; border-radius: 20px;background-color:#E6E6FA;color:#000000;border-color:#E6E6FA;\">\n\t\t<p style=\"text-align: center;\"><strong><span style=\"color: #9400d3;\">\uff3b\u8a2d\u4f8b\uff3d<\/span><\/strong><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<ul>\n<li>\u56fd\u5185\u306e\u4e8b\u696d\u8005\u304c\u56fd\u5916\u4e8b\u696d\u8005\u304b\u3089\u5e83\u544a\u914d\u4fe1\u30b5\u30fc\u30d3\u30b9\uff08\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\uff09\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li>\u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u306f10,000,000\u5186\u3001\u6d88\u8cbb\u7a0e\u7387\u306f\uff18\uff05\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u3001\u56fd\u5916\u4e8b\u696d\u8005\u53ca\u3073\u56fd\u5185\u306e\u7d0d\u7a0e\u7fa9\u52d9\u7b49\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\u2460\u3000\u56fd\u5916\u4e8b\u696d\u8005<\/strong><br \/>\n\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa110,000,000\u5186\u306b\u95a2\u3059\u308b\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u306a\u3044\uff08\u8ab2\u7a0e\u5bfe\u8c61\u5916\uff09\u3002<\/p>\n<p><strong>\u2461\u3000\u56fd\u5185\u306e\u4e8b\u696d\u8005<\/strong><br \/>\n\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa110,000,000\u5186\u306b\u95a2\u3059\u308b\u6d88\u8cbb\u7a0e800,000\u5186\uff08\uff18\uff05\uff09\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3002\u4ed6\u65b9\u3001\u5f53\u8a72\u6d88\u8cbb\u7a0e\u984d\u306b\u3064\u304d\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u56fd\u5185\u306e\u4e8b\u696d\u8005\u306b\u304a\u3044\u3066\u5b9f\u8cea\u7684\u306a\u7a0e\u8ca0\u62c5\u306f\u751f\u3058\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u3092\u56f3\u793a\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\u3010B to B\u53d6\u5f15\u306b\u95a2\u3059\u308b\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/kokkyouwokoeta4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-76634\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/kokkyouwokoeta4-1.png\" alt=\"\" width=\"650\" height=\"222\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#9400D3;\"><\/div>\n<h4><strong>\uff08\uff15\uff09\u3000\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u4ed5\u7d44\u307f<\/strong><\/h4>\n<h4>\u2460\u3000\u300c\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u300d\u306e\u5c0e\u5165\u306b\u4f34\u3046\u63aa\u7f6e<\/h4>\n<p style=\"margin-bottom: 3px;\">\u300c\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u300d\u306e\u5c0e\u5165\u306b\u4f34\u3044\u3001\u8ab2\u7a0e\u5bfe\u8c61\u53ca\u3073\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u898f\u5b9a\u304c\u4ee5\u4e0b\u306e\u901a\u308a\u898b\u76f4\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u30a2\uff09\u3000\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304b\u3089\u3001\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\uff08\u300c\u7279\u5b9a\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u300d\u3001\u6d88\u6cd5\uff12\u2460\u516b\u306e\u4e8c\uff09\u3092\u9664\u3044\u3066\u300c\u8ab2\u7a0e\u5bfe\u8c61\u5916\u300d\u3068\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4e8b\u696d\u3068\u3057\u3066\u4ed6\u306e\u8005\u304b\u3089\u53d7\u3051\u305f\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\uff08\u300c\u7279\u5b9a\u4ed5\u5165\u308c\u300d\u3068\u79f0\u3059\u308b\uff09\u3092\u300c\u8ab2\u7a0e\u5bfe\u8c61\u300d\u3068\u3059\u308b\uff08\u6d88\u6cd5\uff14\u2460\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 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15\u304d\u4e0a\u3052\u3089\u308c\u3001\u5236\u5ea6\u304c\u5b9a\u7740\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3082\u306e\u3068\u63a8\u6e2c\u3055\u308c\u308b\u3002<\/p>\n<h4>\u2462\u3000\u56fd\u5916\u4e8b\u696d\u8005\u306e\u5bfe\u5fdc<\/h4>\n<p style=\"margin-bottom: 3px;\">\u4e00\u65b9\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u884c\u3046\u56fd\u5916\u4e8b\u696d\u8005\u306f\u3001\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u969b\u3057\u3001\u4e88\u3081\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u300c\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u300d\u3092\u884c\u3046\u4e8b\u696d\u8005\u304c\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u3042\u308b\u65e8\u3092\u8868\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u6d88\u6cd562\uff09\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3001\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u306a\u3069\u53d6\u5f15\u6761\u4ef6\u3092\u63d0\u793a\u3059\u308b\u969b\u306b\u3001\u305d\u306e\u65e8\u3092\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u8ca1\u52d9\u7701\u7de8<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2015\/explanation\/pdf\/p0825_0867.pdf#page=13\" target=\"_blank\">\u300e\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f837\u9801<\/a>\u3002<\/span><\/p>\n<h4>\u2463\u3000\u540d\u7fa9\u4eba\u304c\u884c\u3063\u305f\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c<\/h4>\n<p>\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u8005\u304c\u5358\u306a\u308b\u540d\u7fa9\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5b9f\u8cea\u7684\u306b\u5f53\u8a72\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u8005\u306b\u5bfe\u3057\u3066\u6d88\u8cbb\u7a0e\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<h4>\u2464\u3000\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u3068\u514d\u7a0e\u4e8b\u696d\u8005<\/h4>\n<p>\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306f\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u8ee2\u63db\u3092\u884c\u3046\u63aa\u7f6e\u3067\u3042\u308b\u304c\u3001\u56fd\u5185\u306e\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306f\u5f53\u8a72\u7d0d\u7a0e\u7fa9\u52d9\u306f\u751f\u3058\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3059\u3079\u304d\u3067\u3042\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>\u300c\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u7b49\u3068\u5b9f\u52d9\u5bfe\u5fdc\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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u56fd\u5916\u4e8b\u696d\u8005\u304c\u884c\u3046\u96fb\u6c17\u901a\u4fe1\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u3046\u3061\u3001\u305d\u306e\u5f79\u52d9\u306e\u6027\u8cea\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u898f\u7d04\u6761\u4ef6\u7b49\u306b\u3088\u308a\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u8005\u304c\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u3001\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u300c\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u3068\u4f4d\u7f6e\u3065\u3051\u3001\u305d\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306b\u8ee2\u63db\u3057\u305f\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":[188,177,167,181,290],"tags":[624],"backnumber":[1818],"series":[962],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 18:36:19","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/76633"}],"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=76633"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/76633\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=76633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=76633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=76633"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=76633"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=76633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}