{"id":78179,"date":"2015-09-24T10:14:14","date_gmt":"2015-09-24T01:14:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=78179"},"modified":"2015-09-23T20:08:11","modified_gmt":"2015-09-23T11:08:11","slug":"tax-article-175","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-175\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301069\u3011\u3000\u3014\u7b2c\uff18\u7ae0\u3015\u5224\u6c7a\u3092\u8aad\u3080\uff08\u305d\u306e\uff15\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\u301069\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff18\u7ae0\u3015\u5224\u6c7a\u3092\u8aad\u3080<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e\uff15\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 style=\"margin-left: 15px; text-indent: -15px; padding-left: 30px; margin-bottom: 3px;\"><strong><span style=\"font-size: 13px;\">\uff08\uff12\u3000\u5224\u6c7a\u3092\u307f\u308b\u30dd\u30a4\u30f3\u30c8\uff09<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 30px;\"><strong><span style=\"font-size: 13px;\">\uff08\u2461\u3000\u7d50\u679c\u3092\u5de6\u53f3\u3057\u305f\u8981\u7d20\u3092\u898b\u6975\u3081\u308b\uff09<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff13\uff09\u3000\u5224\u6c7a\u306e\u793a\u3057\u305f\u300c\u4e00\u822c\u7684\u6cd5\u547d\u984c\u300d\u306f\u4f55\u304b<\/strong><\/p>\n<p>\u4ee5\u524d\u3001<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301046\u3011\u3000\u3014\u7b2c\uff16\u7ae0\u3015\u5224\u4f8b\u306e\u898b\u65b9\uff08\u305d\u306e\uff14\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-129\/\" target=\"_blank\">\u3010\u7b2c46\u56de\u3011<\/a>\u306b\u3066<span style=\"color: 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\/>\n\u305d\u3057\u3066\u305d\u306e\u4e8b\u6848\u3092\u3053\u306e\u6cd5\u547d\u984c\u306b\u5f53\u3066\u306f\u3081\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5224\u6c7a\u304c\u4e0b\u3055\u308c\u308b\u3002<\/p>\n<p>\u3067\u306f<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301068\u3011\u3000\u3014\u7b2c\uff18\u7ae0\u3015\u5224\u6c7a\u3092\u8aad\u3080\uff08\u305d\u306e\uff14\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-174\/\" target=\"_blank\">\u524d\u56de<\/a>\u691c\u8a0e\u3057\u305f\u3001\u99ac\u5238\u306e\u6255\u623b\u306b\u4fc2\u308b\u88c1\u5224\uff08\u5927\u962a\u4e8b\u6848\uff09\u306e\u6700\u9ad8\u88c1\u5224\u6c7a\u304b\u3089\u3001\u3053\u306e\u70b9\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u4e8b\u6848\u306b\u4fc2\u308b\u6700\u9ad8\u88c1\u5224\u6c7a\u3092\u3001\u88c1\u5224\u6240\uff28\uff30\u306e\u88c1\u5224\u4f8b\u60c5\u5831\u304b\u3089\u5165\u624b\u3057\u3066\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u305f\u3044\u3002\u6700\u9ad8\u88c1\u7b2c\u4e09\u5c0f\u6cd5\u5ef7\u5e73\u621027\u5e74\uff13\u670810\u65e5\u5224\u6c7a\u3067\u3042\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><strong>\u3010\u53c2\u8003\u3011<\/strong>\u3000\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" http:\/\/www.courts.go.jp\/app\/hanrei_jp\/detail2?id=84934 \" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u9055\u53cd\u88ab\u544a\u4e8b\u4ef6\uff08\u6700\u9ad8\u88c1\u7b2c\u4e09\u5c0f\u6cd5\u5ef7\u5e73\u621027\u5e74\uff13\u670810\u65e5\u5224\u6c7a\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u306e\u4e2d\u306e\u300c\u7b2c\uff12\u3000\u5f53\u88c1\u5224\u6240\u306e\u5224\u65ad\u300d\u306e\u300c\uff12\u3000\u672c\u4ef6\u6255\u623b\u91d1\u306e\u6240\u5f97\u533a\u5206\u306b\u3064\u3044\u3066\u300d\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\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>\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u306f\u3001\u4e00\u6642\u6240\u5f97\u3067\u306f\u306a\u304f\u96d1\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u308b\u3068\u3053\u308d\u3001\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u3067\u3042\u308b\u304b\u5426\u304b\u306f\u3001\u6587\u7406\u306b\u7167\u3089\u3057\u3001<span style=\"color: #006400;\">\u884c\u70ba\u306e\u671f\u9593\u3001\u56de\u6570\u3001\u983b\u5ea6\u305d\u306e\u4ed6\u306e\u614b\u69d8<\/span>\u3001<span style=\"color: #800080;\">\u5229\u76ca\u767a\u751f\u306e\u898f\u6a21\u3001\u671f\u9593\u305d\u306e\u4ed6\u306e\u72b6\u6cc1<\/span>\u7b49\u306e\u4e8b\u60c5\u3092\u7dcf\u5408\u8003\u616e\u3057\u3066\u5224\u65ad\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u90e8\u5206\u304c\u3001\u4e00\u822c\u7684\u6cd5\u547d\u984c\u306e\u90e8\u5206\u3067\u3042\u308a\u3001\u6700\u9ad8\u88c1\u304c\u4eca\u5f8c\u306e\u540c\u7a2e\u306e\u4e8b\u6848\u306b\u304a\u3051\u308b\u5224\u6c7a\u306e\u65b9\u5411\u6027\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u300c\u5224\u4f8b\u300d\u3068\u3055\u308c\u308b\u90e8\u5206\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305a\u3001<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301068\u3011\u3000\u3014\u7b2c\uff18\u7ae0\u3015\u5224\u6c7a\u3092\u8aad\u3080\uff08\u305d\u306e\uff14\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-174\/\" target=\"_blank\">\u524d\u56de<\/a>\u3001\u6700\u9ad8\u88c1\u3067\u306f\u300c\u6a5f\u68b0\u7684\u3001\u7db2\u7f85\u7684\u300d\u306a\u8cfc\u5165\u3092\u91cd\u8981\u306a\u4e8b\u5b9f\u3068\u8a8d\u8b58\u3057\u3066\u3044\u306a\u3044\u65e8\u8a18\u3057\u305f\u304c\u3001\u305d\u306e\u70b9\u3092\u78ba\u8a8d\u3057\u3088\u3046\u3002<\/p>\n<p>\u300c\u7b2c\uff12\u3000\u5f53\u88c1\u5224\u6240\u306e\u5224\u65ad\u300d\u306e\u300c\uff11\u3000\u672c\u4ef6\u4e8b\u5b9f\u95a2\u4fc2\u300d\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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#ff0000;\">\u5927\u91cf\u304b\u3064\u7db2\u7f85\u7684<\/span>\u306b\u3001\uff11\u65e5\u5f53\u305f\u308a\u6570\u767e\u4e07\u5186\u304b\u3089\u6570\u5343\u4e07\u5186\u3001\uff11\u5e74\u5f53\u305f\u308a10\u5104\u5186\u524d\u5f8c\u306e\u99ac\u5238\u3092\u8cfc\u5165\u3057\u7d9a\u3051\u3066\u3044\u305f\u3002<\/p>\n<\/div>\n<p>\u305d\u3057\u3066\u300c\u7b2c\uff12\u3000\u5f53\u88c1\u5224\u6240\u306e\u5224\u65ad\u300d\u306e\u300c\uff12\u3000\u672c\u4ef6\u6255\u623b\u91d1\u306e\u6240\u5f97\u533a\u5206\u306b\u3064\u3044\u3066\u300d\u306e\u4e0a\u8a18\u4e00\u822c\u7684\u6cd5\u547d\u984c\u3092\u8a18\u3057\u305f\u5f8c\u306b\u3001\u3053\u306e\u4e8b\u6848\u306e\u4e8b\u5b9f\u3092\u3053\u306e\u6cd5\u547d\u984c\u3078\u306e\u5f53\u3066\u306f\u3081\u308b\u306b\u3042\u305f\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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#ff0000;\">\u7db2\u7f85\u7684<\/span>\u306a\u8cfc\u5165\u3092\u3057\u3066\u5f53\u305f\u308a\u99ac\u5238\u306e\u6255\u623b\u91d1\u3092\u5f97\u308b\u3053\u3068\u306b\u3088\u308a\u591a\u984d\u306e\u5229\u76ca\u3092\u6052\u5e38\u7684\u306b\u4e0a\u3052\u3001\u4e00\u9023\u306e\u99ac\u5238\u306e\u8cfc\u5165\u304c\u4e00\u4f53\u306e\u7d4c\u6e08\u6d3b\u52d5\u306e\u5b9f\u614b\u3092\u6709\u3059\u308b\u3068\u3044\u3048\u308b\u306a\u3069\u306e\u672c\u4ef6\u4e8b\u5b9f\u95a2\u4fc2\u306e\u4e0b\u3067\u306f\u3001\u6255\u623b\u91d1\u306f\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u4e00\u6642\u6240\u5f97\u3067\u306f\u306a\u304f\u96d1\u6240\u5f97\u306b\u5f53\u305f\u308b\u3068\u3057\u305f\u539f\u5224\u65ad\u306f\u6b63\u5f53\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p>\u691c\u5bdf\u5b98\u306f\u3001\u5f53\u305f\u308a\u99ac\u5238\u306e\u6255\u623b\u91d1\u306b\u5bfe\u5fdc\u3059\u308b\u8cbb\u7528\u306f\u5f53\u305f\u308a\u99ac\u5238\u306e\u8cfc\u5165\u4ee3\u91d1\u306e\u307f\u3067\u3042\u308b\u3068\u4e3b\u5f35\u3059\u308b\u304c\u3001\u88ab\u544a\u4eba\u306e\u8cfc\u5165\u306e\u5b9f\u614b\u306f\u3001\u4e0a\u8a18\u306e\u3068\u304a\u308a\u306e<span style=\"color: #ff0000;\">\u5927\u91cf\u7684\u304b\u3064\u7db2\u7f85\u7684<\/span>\u306a\u8cfc\u5165\u3067\u3042\u3063\u3066\u500b\u3005\u306e\u99ac\u5238\u306e\u8cfc\u5165\u306b\u5206\u89e3\u3057\u3066\u89b3\u5bdf\u3059\u308b\u306e\u306f\u76f8\u5f53\u3067\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u6700\u9ad8\u88c1\u5224\u6c7a\u4e2d\u3067\u306f\u3001\u3042\u3048\u3066\u300c\u6a5f\u68b0\u7684\u300d\u3068\u3044\u3046\u6587\u8a00\u3092\u907f\u3051\u3066\u4e00\u5207\u4f7f\u3063\u3066\u3044\u306a\u3044\u3002\u305d\u3057\u3066\u300c\u5927\u91cf\u7684\u304b\u3064\u7db2\u7f85\u7684\u300d\u3068\u3044\u3046\u8868\u73fe\u304c\uff12\u5ea6\u51fa\u3066\u304d\u3066\u3044\u308b\uff08\u3057\u304b\u3057\u4e0a\u8a18\u306e\u3088\u3046\u306b\u300c\u5927\u91cf\u7684\u300d\u3092\u4f7f\u3063\u3066\u3044\u306a\u3044\u7b87\u6240\u3082\u3042\u308b\uff09\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u304b\u3089\u3001\u6700\u9ad8\u88c1\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u6a5f\u68b0\u7684\u300d\u306f\u5168\u304f\u91cd\u8981\u306a\u4e8b\u5b9f\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u300c\u7db2\u7f85\u7684\u300d\u306a\u8cfc\u5165\u3067\u3042\u308b\u3053\u3068\u306e\u307f\u304c\uff08\u300c\u5927\u91cf\u7684\u300d\u3067\u3042\u308b\u70b9\u542b\u307e\u308c\u308b\u304b\u306f\u3001\u4ee5\u4e0b\u3067\u691c\u8a0e\u3059\u308b\uff09\u300c\u91cd\u8981\u306a\u4e8b\u5b9f\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u6b21\u306b\u3001\u3053\u3053\u3067\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u4e00\u822c\u7684\u6cd5\u547d\u984c\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u3088\u3046\u3002\u3053\u306e\u4e2d\u306e\u300c\u884c\u70ba\u306e\u671f\u9593\u3001\u56de\u6570\u3001\u983b\u5ea6\u305d\u306e\u4ed6\u306e\u614b\u69d8\u3001\u5229\u76ca\u767a\u751f\u306e\u898f\u6a21\u3001\u671f\u9593\u305d\u306e\u4ed6\u306e\u72b6\u6cc1\u7b49\u306e\u4e8b\u60c5\u3092\u7dcf\u5408\u8003\u616e\u3057\u3066\u5224\u65ad\u300d\u3092\u3069\u3046\u8aad\u3081\u3070\u3088\u3044\u304b\u3067\u3042\u308b\u3002<\/p>\n<p>\u7b2c\u4e00\u5be9\u5224\u6c7a\u3067\u306f\u3001\u3053\u306e\u70b9\u306b\u3064\u304d<\/p>\n<p>\u300c\u6240\u5f97\u306e\u57fa\u790e\u3068\u306a\u308b\u884c\u70ba\u306e\u898f\u6a21\uff08\u56de\u6570\u3001\u6570\u91cf\u3001\u91d1\u984d\u7b49\uff09\u3001\u614b\u69d8\u305d\u306e\u4ed6\u306e\u5177\u4f53\u7684\u72b6\u6cc1\u306b\u7167\u3089\u3057\u3066\u5224\u65ad\u300d<\/p>\n<p>\u3068\u3057\u3066\u304a\u308a\u3001\u63a7\u8a34\u5be9\u5224\u6c7a\u3067\u306f<\/p>\n<p>\u300c\u884c\u70ba\u306e\u614b\u69d8\u3001\u898f\u6a21\u305d\u306e\u4ed6\u306e\u5177\u4f53\u7684\u72b6\u6cc1\u306b\u7167\u3089\u3057\u3066\u3001\u300c\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u300d\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u300d<\/p>\n<p>\u3068\u8868\u73fe\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u7b2c\u4e00\u5be9\u3001\u63a7\u8a34\u5be9\u3068\u3082\u300c\u884c\u70ba\u306e\u614b\u69d8\u300d\u300c\u884c\u70ba\u306e\u898f\u6a21\u300d\u300c\u305d\u306e\u4ed6\u306e\u5177\u4f53\u7684\u72b6\u6cc1\u300d\u3092\u5224\u65ad\u8981\u7d20\u306b\u6319\u3052\u3066\u304a\u308a\u3001\u7b2c\u4e00\u5be9\u3067\u306f\u3053\u306e\u898f\u6a21\u3092\u793a\u3059\u3082\u306e\u3068\u3057\u3066\u3001\u300c\u56de\u6570\u300d\u300c\u6570\u91cf\u300d\u300c\u91d1\u984d\u300d\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u300c\u884c\u70ba\u306e\u898f\u6a21\u3001\u614b\u69d8\u305d\u306e\u4ed6\u306e\u5177\u4f53\u7684\u72b6\u6cc1\u300d\u53c8\u306f\u300c\u884c\u70ba\u306e\u614b\u69d8\u3001\u898f\u6a21\u305d\u306e\u4ed6\u306e\u5177\u4f53\u7684\u72b6\u6cc1\u300d\u3068\u614b\u69d8\u3068\u898f\u6a21\u306e\u5f8c\u306b\u300c\u300c\u305d\u306e\u4ed6\u306e\u300d\u5177\u4f53\u7684\u72b6\u6cc1\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u3053\u306e\u300c\u614b\u69d8\u300d\u3068\u300c\u898f\u6a21\u300d\u306f\u5177\u4f53\u7684\u72b6\u6cc1\u306e\u4f8b\u793a\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u6700\u9ad8\u88c1\u3067\u306f<span style=\"color: #006400;\">\u300c\u884c\u70ba\u306e\u671f\u9593\u3001\u56de\u6570\u3001\u983b\u5ea6\u305d\u306e\u4ed6\u306e\u614b\u69d8\u300d<\/span>\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001<span style=\"color: #006400;\">\u300c\u884c\u70ba\u306e\u614b\u69d8\u300d<\/span>\u306e\u4f8b\u793a\u3068\u3057\u3066<span style=\"color: #006400;\">\u300c\u671f\u9593\u300d\u300c\u56de\u6570\u300d\u300c\u983b\u5ea6\u300d<\/span>\u304c\u6319\u3052\u3089\u308c\u3066\u304a\u308a\u3001\u307e\u305f<span style=\"color: #800080;\">\u300c\u5229\u76ca\u767a\u751f\u306e\u898f\u6a21\u3001\u671f\u9593\u305d\u306e\u4ed6\u306e\u72b6\u6cc1\u300d<\/span>\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001<span style=\"color: #800080;\">\u300c\u5229\u76ca\u767a\u751f\u306e\u72b6\u6cc1\u300d<\/span>\u306e\u4f8b\u793a\u3068\u3057\u3066<span style=\"color: #800080;\">\u300c\u898f\u6a21\u300d\u300c\u671f\u9593\u300d<\/span>\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002\u305d\u3057\u3066\u3053\u306e\u300c<span style=\"color: #006400;\">\u300c\u884c\u70ba\u306e\u614b\u69d8\u300d<\/span>\u3068<span style=\"color: #800080;\">\u300c\u5229\u76ca\u767a\u751f\u306e\u72b6\u6cc1\u300d<\/span>\u7b49\u306e\u4e8b\u60c5\u3092\u7dcf\u5408\u8003\u616e\u3057\u3066\u5224\u65ad\u300d\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u6700\u9ad8\u88c1\u5224\u6c7a\u3067\u306f\u3001<span style=\"color: #800080;\">\u300c\u5229\u76ca\u767a\u751f\u306e\u72b6\u6cc1\u300d<\/span>\u3068\u3044\u3046\u7b2c\u4e00\u5be9\u5224\u6c7a\u3084\u63a7\u8a34\u5be9\u5224\u6c7a\u3067\u306f\u793a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u8981\u7d20\u304c\u52a0\u3048\u3089\u308c\u305f\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u300c\u5927\u91cf\u7684\u300d\u304c\u300c\u91cd\u8981\u306a\u4e8b\u5b9f\u300d\u306b\u542b\u307e\u308c\u308b\u304b\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u3088\u3046\u3002<\/p>\n<p>\u300c\u5927\u91cf\u7684\u300d\u3068\u3044\u3046\u306e\u306f\u671f\u9593\u3084\u56de\u6570\u3001\u983b\u5ea6\u3067\u306f\u306a\u304f\u3001\u898f\u6a21\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u3002\u305d\u3046\u3067\u3042\u308b\u306a\u3089\u3070\u3001\u3053\u308c\u306f<span style=\"color: #006400;\">\u300c\u884c\u70ba\u306e\u614b\u69d8\u300d<\/span>\u306e\u5224\u65ad\u8981\u7d20\u3067\u306f\u306a\u304f\u3001<span style=\"color: #800080;\">\u300c\u5229\u76ca\u767a\u751f\u306e\u72b6\u6cc1\u300d<\/span>\u306e\u5224\u65ad\u8981\u7d20\u3067\u3042\u308b\u3068\u3053\u308d\u3001\u4e0a\u8a18\u3057\u305f\u3088\u3046\u306b\u3001\u300c\u8cfc\u5165\u300d\u3068\u3044\u3046\u884c\u70ba\u306e\u8aac\u660e\u3068\u3057\u3066\u300c<span style=\"color: #ff0000;\">\u5927\u91cf\u7684\u304b\u3064\u7db2\u7f85\u7684<\/span>\u306a\u8cfc\u5165\u300d\u306a\u3069\u3068\u4f7f\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u300c\u884c\u70ba\u306e\u671f\u9593\u3001\u56de\u6570\u3001\u983b\u5ea6\u305d\u306e\u4ed6\u306e\u614b\u69d8\u300d\u3068\u3044\u3046\u4e00\u822c\u7684\u6cd5\u547d\u984c\u306e\u70b9\u304b\u3089\u306f\u300c\u5927\u91cf\u7684\u300d\u306f<span style=\"color: #006400;\">\u300c\u884c\u70ba\u306e\u614b\u69d8\u300d<\/span>\u3092\u793a\u3059\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\uff08\u3064\u307e\u308a\u3001\u300c\u9577\u671f\u9593\u3001\u591a\u304f\u306e\u56de\u6570\u3001\u983b\u5ea6\u306b\u308f\u305f\u3063\u3066\u306e\u8cfc\u5165\u300d\u304c\u300c\u5927\u91cf\u7684\u300d\u306b\u306f\u306a\u308b\u3068\u3057\u3066\u3082\u3001\u300c\u5927\u91cf\u7684\u300d\u8cfc\u5165\u304c\u76f4\u3061\u306b\u300c\u9577\u671f\u9593\u3001\u591a\u304f\u306e\u56de\u6570\u3001\u983b\u5ea6\u306b\u308f\u305f\u3063\u3066\u306e\u8cfc\u5165\u300d\u306b\u306a\u308b\u3068\u306f\u9650\u3089\u306a\u3044\uff09\u3001\u300c\u5927\u91cf\u7684\u300d\u306f\u300c\u91cd\u8981\u306a\u4e8b\u5b9f\u300d\u3068\u8a8d\u8b58\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u898b\u308b\u3079\u304d\u3067\u3042\u308d\u3046\u3002<\/p>\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        \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    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