{"id":78020,"date":"2015-10-15T10:14:17","date_gmt":"2015-10-15T01:14:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=78020"},"modified":"2016-01-28T11:52:51","modified_gmt":"2016-01-28T02:52:51","slug":"inheritance-article-104","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-104\/","title":{"rendered":"\u3014\u5e73\u621027\u5e74\u5206\u3015\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\u5e73\u621027\u5e74\u5206\u3015<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u30cd\u30af\u30b9\u30c8<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u6839\u5cb8\u3000\u4e8c\u826f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u672a\u6210\u5e74\u8005\u63a7\u9664\uff08\u76f8\u6cd519\u306e\uff13\uff09\u306e\u984d\u304c\u5e74\uff16\u4e07\u5186\u304b\u3089\u5e7410\u4e07\u5186\u3078\u3001\u969c\u5bb3\u8005\u63a7\u9664\uff08\u76f8\u6cd519\u306e\uff14\uff09\u306e\u984d\u304c\u5e74\uff16\u4e07\u5186\u304b\u3089\u5e7410\u4e07\u5186\u3078\u3001\u305d\u308c\u305e\u308c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3002<br \/>\n\u3053\u306e\u6539\u6b63\u306f\u3001\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\uff08\u5e73\u621025\u5e74\u6539\u6b63\u6cd5\u9644\u5247\uff11\u2464\u30ed\u300110\uff09\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u672a\u6210\u5e74\u8005\u63a7\u9664\u306e\u5f15\u4e0a\u3052<\/strong><\/h4>\n<p>\u672a\u6210\u5e74\u8005\u63a7\u9664\u306f\u3001\u672a\u6210\u5e74\u8005\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u304c\u6210\u5e74\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u990a\u80b2\u8cbb\u7b49\u3092\u63a7\u9664\u3059\u308b\u8da3\u65e8\u304b\u3089\u662d\u548c25\u5e74\u306e\u30b7\u30e3\u30a6\u30d7\u52e7\u544a\u306b\u57fa\u3065\u304d\u5275\u8a2d\u3055\u308c\u305f\u5236\u5ea6\u3067\u3042\u308a\u3001\u672a\u6210\u5e74\u8005\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u304c20\u6b73\u306b\u9054\u3059\u308b\u307e\u3067\u306e\uff11\u5e74\u306b\u3064\u304d\uff16\u4e07\u5186\u3092\u672a\u6210\u5e74\u8005\u63a7\u9664\u3068\u3057\u3066\u63a7\u9664\u3059\u308b\u5236\u5ea6\u3067\u3042\u3063\u305f\u304c\u3001\u300c\u662d\u548c63\u5e74\u4ee5\u964d\u306e\u7269\u4fa1\u4e0a\u6607\u7387\u3001\u4eca\u822c\u306e\u76f8\u7d9a\u7a0e\u306e\u898b\u76f4\u3057\u306b\u3088\u308b\u8ca0\u62c5\u5897\u7b49\u3092\u52d8\u6848\u3057\u300d\uff08\u8ca1\u52d9\u7701\u300c\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/pdf\/p0564_0581.pdf#page=11\" target=\"_blank\">574\u9801<\/a>\uff09\u300110\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u969c\u5bb3\u8005\u63a7\u9664<\/strong><\/h4>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u8005\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\uff16\u4e07\u5186\uff08\u7279\u5225\u969c\u5bb3\u8005\u306e\u5834\u5408\u300112\u4e07\u5186\uff09\u306b\u305d\u306e\u8005\u304c85\u6b73\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u5e74\u6570\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092\u63a7\u9664\u3059\u308b\u5236\u5ea6\u3067\u3042\u3063\u305f\u304c\u3001\u672a\u6210\u5e74\u8005\u63a7\u9664\u306e\u6539\u6b63\u8da3\u65e8\u3068\u540c\u69d8\u306e\u8da3\u65e8\u306b\u3088\u308a\u300110\u4e07\u5186\uff08\u7279\u5225\u969c\u5bb3\u8005\u306e\u5834\u5408\u300120\u4e07\u5186\uff09\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u69d8\u5f0f<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u306e\u984d\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u69d8\u5f0f\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/h27pdf\/15.pdf\" target=\"_blank\">\u7b2c\uff16\u8868<\/a>\u3067\u8a08\u7b97\u3055\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09\uff08\u203b\uff12\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u672a\u6210\u5e74\u8005\u63a7\u9664\u53ca\u3073\u969c\u5bb3\u8005\u63a7\u9664\u306f\u3001\u76f8\u7d9a\u30fb\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\uff08\u76f8\u6cd519\u306e\uff13\u2460\u300119\u306e\uff14\u2460\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u76f8\u7d9a\u30fb\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u306a\u3044\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u672a\u6210\u5e74\u8005\u63a7\u9664\u53ca\u3073\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u306f\u3067\u304d\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u672a\u6210\u5e74\u8005\u63a7\u9664\u53ca\u3073\u969c\u5bb3\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u3001\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u6b8b\u984d\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u76f8\u7d9a\u4eba\u306e\u6276\u990a\u7fa9\u52d9\u8005\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u76f8\u6cd519\u306e\uff13\u2461\u300119\u306e\uff14\u2462\uff09\u3002\u3053\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3068\u672a\u6210\u5e74\u8005\u30fb\u969c\u5bb3\u8005\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u306e\u6276\u990a\u7fa9\u52d9\u8005\u3082\u76f8\u7d9a\u7a0e\u5727\u7e2e\u52b9\u679c\u304c\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u70b9\u3082\u8e0f\u307e\u3048\u3066\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u5206\u5272\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/span><\/p>\n<p>\u4ee5\u4e0b\u306e\u8d64\u7dda\u3067\u56f2\u3093\u3060\u90e8\u5206\u304c\u3001\u3053\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u4fee\u6b63\u3055\u308c\u305f\u90e8\u5206\u3067\u3042\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku3-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-78022\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku3-1.png\" alt=\"\" width=\"650\" height=\"1007\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku3-1.png 1028w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku3-1-193x300.png 193w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku3-1-661x1024.png 661w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u5b9f\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u30fb\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u76f8\u7d9a\u4eba\u306b\u672a\u6210\u5e74\u8005\u30fb\u969c\u5bb3\u8005\u304c\u3044\u308b\u30b1\u30fc\u30b9\u306f\u591a\u304f\u306f\u306a\u3044\u3068\u63a8\u6e2c\u3055\u308c\u308b\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u82e5\u304f\u3057\u3066\u4ed6\u754c\u3057\u305f\u5834\u5408\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5b6b\u3092\u990a\u5b50\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u672a\u6210\u5e74\u8005\u3067\u3042\u308b\u30b1\u30fc\u30b9\u3082\u5b58\u5728\u3059\u308b\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u304c\u672a\u6210\u5e74\u8005\u30fb\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u7279\u5225\u4ee3\u7406\u4eba\u30fb\u6210\u5e74\u5f8c\u898b\u4eba\u306e\u9078\u4efb\u3068\u3044\u3046\u554f\u984c\u3082\u751f\u3058\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u305d\u308c\u306b\u4f34\u3044\u3001\u907a\u7523\u5206\u5272\u306b\u3064\u304d\u4e00\u5b9a\u306e\u5236\u7d04\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u591a\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u304c\u9069\u7528\u3067\u304d\u308b\u5834\u5408\u3001\u672a\u6210\u5e74\u8005\u30fb\u969c\u5bb3\u8005\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u70b9\u3001\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u3092\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u6b8b\u984d\u306b\u3064\u3044\u3066\u306f\u672a\u6210\u5e74\u8005\u30fb\u969c\u5bb3\u8005\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u306e\u6276\u990a\u7fa9\u52d9\u8005\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u3082\u63a7\u9664\u53ef\u80fd\u3067\u3042\u308b\u70b9\u3001\u306b\u3064\u3044\u3066\u306f\u7559\u610f\u3057\u306a\u304c\u3089\u3001\u907a\u7523\u5206\u5272\u306e\u76f8\u7d9a\u7a0e\u52a9\u8a00\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/p>\n<\/div>\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\u3014\u5e73\u621027\u5e74\u5206\u3015\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\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>\u76f8\u7d9a\u4eba\u306b\u672a\u6210\u5e74\u8005\u30fb\u969c\u5bb3\u8005\u304c\u3044\u308b\u30b1\u30fc\u30b9\u306f\u591a\u304f\u306f\u306a\u3044\u3068\u63a8\u6e2c\u3055\u308c\u308b\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u82e5\u304f\u3057\u3066\u4ed6\u754c\u3057\u305f\u5834\u5408\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5b6b\u3092\u990a\u5b50\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u672a\u6210\u5e74\u3067\u3042\u308b\u30b1\u30fc\u30b9\u3082\u5b58\u5728\u3059\u308b\u3002<br \/>\n\u76f8\u7d9a\u4eba\u304c\u672a\u6210\u5e74\u30fb\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u7279\u5225\u4ee3\u7406\u4eba\u30fb\u6210\u5e74\u5f8c\u898b\u4eba\u306e\u9078\u4efb\u3068\u3044\u3046\u554f\u984c\u3082\u751f\u3058\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u305d\u308c\u306b\u4f34\u3044\u3001\u907a\u7523\u5206\u5272\u306b\u3064\u304d\u4e00\u5b9a\u306e\u5236\u7d04\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u591a\u3044\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":[192,177,167,181,290],"tags":[442,531,443,441],"backnumber":[1816],"series":[961],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-28 21:22:11","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/78020"}],"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=78020"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/78020\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=78020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=78020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=78020"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=78020"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=78020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}