{"id":78765,"date":"2015-11-12T10:20:56","date_gmt":"2015-11-12T01:20:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=78765"},"modified":"2017-01-26T13:11:14","modified_gmt":"2017-01-26T04:11:14","slug":"tax-article-184","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-184\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c35\u56de\u3011\u300c\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u306e\u5f62\u6210\u904e\u7a0b\u3068\u7a0e\u52d9\u901a\u9054\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\u7b2c35\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\">\u300c\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u306e\u5f62\u6210\u904e\u7a0b\u3068\u7a0e\u52d9\u901a\u9054\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<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c34\u56de\u3011\u300c\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u306e\u5f62\u6210\u904e\u7a0b\u3068\u7a0e\u52d9\u901a\u9054\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-177\/\" target=\"_blank\">\uff08\u305d\u306e\uff11\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2160\u3000\u554f\u984c\u70b9\u306e\u6240\u5728<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2161\u3000\u7a0e\u52d9\u901a\u9054\u3068\u516c\u6b63\u51e6\u7406\u57fa\u6e96<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000\u79df\u7a0e\u8a34\u8a1f\u306b\u307f\u3089\u308c\u308b\u898b\u89e3<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u3068\u5546\u6cd5\uff08\u4f1a\u793e\u6cd5\uff09<\/strong><\/p>\n<\/div>\n<h4><strong>\u2161\u3000\u7a0e\u52d9\u901a\u9054\u3068\u516c\u6b63\u51e6\u7406\u57fa\u6e96<\/strong><span style=\"font-size: 13px;\">\uff08\u627f\u524d\uff09<\/span><\/h4>\n<h4><strong>\uff12\u3000\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u3068\u5546\u6cd5\uff08\u4f1a\u793e\u6cd5\uff09<\/strong><span style=\"font-size: 13px;\">\uff08\u627f\u524d\uff09<\/span><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u306f\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\uff08\u4ee5\u4e0b\u300c\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u300d\u3068\u3082\u3044\u3046\u3002\uff09\u306b\u5f93\u3063\u3066\u3001\u6cd5\u4eba\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u3092\u884c\u3046\u65e8\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u4e00\u822c\u306b\u4f01\u696d\u4f1a\u8a08\u6e96\u62e0\u4e3b\u7fa9\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u308b\u304c\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u306e\u51e6\u7406\u3068\u3057\u3066\u6163\u7fd2\u5316\u3055\u308c\u305f\u57fa\u6e96\u306b\u5f93\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u79c1\u6cd5\u304c\u6163\u7fd2\u6cd5\u3092\u6cd5\u6e90\u3068\u3057\u3066\u53d6\u308a\u8fbc\u3080\u3053\u3068\u3068\u4f3c\u3066\u3044\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u79df\u7a0e\u6cd5\u3068\u5546\u6cd5\u306f\u305d\u306e\u76ee\u7684\u3092\u7570\u306b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u7a0e\u6cd5\u57fa\u6e96\u3092\u5546\u6cd5\u4e0a\u306e\u57fa\u6e96\u306b\u6301\u3061\u8fbc\u3080\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u7591\u7fa9\u304c\u3042\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002\u3053\u306e\u70b9\u306f\u3001\u3053\u306e\u4e8b\u4ef6\u3014\u9577\u9280\u914d\u5f53\u640d\u5bb3\u8ce0\u511f\u4e8b\u4ef6\u7b2c\u4e00\u5be9\u6771\u4eac\u5730\u88c1\u5e73\u621017\u5e74\uff15\u670819\u65e5\u5224\u6c7a\u3015\u306b\u304a\u3044\u3066\u3001\u539f\u544a\u5074\u304b\u3089\u6279\u5224\u7684\u4e3b\u5f35\u304c\u5c55\u958b\u3055\u308c\u305f\u3068\u3053\u308d\u3067\u3082\u3042\u308b\u304c\u3001\u6771\u4eac\u5730\u88c1\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5224\u793a\u3057\u3001\u7a0e\u6cd5\u57fa\u6e96\u3092\u5546\u6cd5\u4e0a\u306e\u57fa\u6e96\u306b\u6301\u3061\u8fbc\u3080\u3053\u3068\u306b\u3064\u3044\u3066\u5426\u5b9a\u7684\u306a\u7acb\u5834\u3092\u3068\u3063\u3066\u306f\u3044\u306a\u3044\u3002<\/p>\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<p>\u7a0e\u6cd5\u3068\u5546\u6cd5\u304c\u672c\u6765\u76ee\u7684\u3092\u7570\u306b\u3059\u308b\u70b9\u306f\u3001\u539f\u544a\u3089\u4e3b\u5f35\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u304c\u3001\u9280\u884c\u306e\u7d4c\u55b6\u306e\u5065\u5168\u6027\u53ca\u3073\u9069\u5207\u6027\u306e\u89b3\u70b9\u304b\u3089\u3001\u9069\u6b63\u306a\u6c7a\u7b97\u51e6\u7406\u3092\u76e3\u7763\u3059\u308b\u8da3\u65e8\u3067\u3001\u5927\u8535\u7701\u691c\u67fb\u306b\u4f9d\u62e0\u3057\u3001\u4e0d\u826f\u50b5\u6a29\u511f\u5374\u8a3c\u660e\u5236\u5ea6\u3092\u4ecb\u3057\u3066\u511f\u5374\u30fb\u5f15\u5f53\u3092\u884c\u3046\u3068\u3059\u308b\u4e0d\u826f\u50b5\u6a29\u511f\u5374\u8a3c\u660e\u5236\u5ea6\u306b\u3088\u308a\u88dc\u5145\u3055\u308c\u308b\u6539\u6b63\u524d\u6c7a\u7b97\u7d4c\u7406\u57fa\u6e96\u81ea\u4f53\u3082\u307e\u305f\u3001\u9069\u6b63\u306a\u6c7a\u7b97\u51e6\u7406\u3092\u78ba\u4fdd\u3059\u308b\u8da3\u65e8\u306b\u304a\u3044\u3066\u306f\u3001\u6b63\u78ba\u306a\u9280\u884c\u306e\u8ca1\u52d9\u72b6\u614b\u53ca\u3073\u640d\u76ca\u72b6\u614b\u306e\u53cd\u6620\u3068\u3044\u3046\u5546\u6cd5\u306e\u76ee\u7684\u306b\u3082\u53cd\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6709\u7a0e\u306b\u3088\u308b\u511f\u5374\u30fb\u5f15\u5f53\u306f\u3001\u511f\u5374\u30fb\u5f15\u5f53\u306e\u30b3\u30b9\u30c8\u306b\u52a0\u3048\u3066\u540c\u984d\u306e\u7d0d\u7a0e\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3057\u3001\u9280\u884c\u306e\u6c7a\u7b97\u3092\u60aa\u5316\u3055\u305b\u3001\u304b\u3048\u3063\u3066\u3001\u9280\u884c\u7d4c\u55b6\u306e\u5065\u5168\u6027\u3092\u63fa\u308b\u304c\u3059\u4e8b\u614b\u3092\u751f\u305b\u3057\u3081\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u3088\u3046\u306a\u89b3\u70b9\u304b\u3089\u3082\u3001\u7a0e\u6cd5\u57fa\u6e96\u306b\u3088\u308b\u4e0d\u826f\u50b5\u6a29\u306e\u511f\u5374\u30fb\u5f15\u5f53\u306f\u3001\u9280\u884c\u306e\u4f1a\u8a08\u5b9f\u52d9\u3068\u3057\u3066\u5b9a\u7740\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u5185\u5bb9\u306f\u5408\u7406\u6027\u3092\u6709\u3057\u3066\u3044\u305f\u3001\u3059\u306a\u308f\u3061\u300e\u516c\u6b63\u306a\u308b\u300f\u3082\u306e\u3067\u3042\u3063\u305f\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u5224\u793a\u304b\u3089\u306f\u3001\u79df\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u3084\u5b9f\u52d9\u6163\u884c\u304c\u4f55\u3089\u304b\u306e\u5f62\u3067\u5546\u6cd5\uff08\u4f1a\u793e\u6cd5\uff09\u4e0a\u627f\u8a8d\u3055\u308c\u305f\u4f1a\u8a08\u6163\u884c\u3068\u306a\u308a\u5f97\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u307f\u3066\u3068\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u5546\u6cd5\uff08\u4f1a\u793e\u6cd5\uff09\u4e0a\u627f\u8a8d\u3055\u308c\u305f\u4f1a\u8a08\u6163\u884c\u306b\u3064\u3044\u3066\u3001\u6771\u4eac\u5730\u88c1\u306f\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u6c11\u6cd592\u6761\u306b\u304a\u3051\u308b\u300c\u4e8b\u5b9f\u305f\u308b\u6163\u7fd2\u300d\u3068\u540c\u7fa9\u3067\u3042\u308b\u3068\u5224\u793a\u3057\u3066\u3044\u308b\u304c\u3001\u305d\u3082\u305d\u3082\u305d\u308c\u3089\u304c\u7528\u8a9e\u3092\u7570\u306b\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001\u5546\u6cd5\uff08\u4f1a\u793e\u6cd5\uff09\u4e0a\u627f\u8a8d\u3055\u308c\u305f\u4f1a\u8a08\u6163\u884c\u306e\u5f62\u6210\u306f\u3001\u6c11\u6cd592\u6761\u306b\u304a\u3051\u308b\u300c\u4e8b\u5b9f\u305f\u308b\u6163\u7fd2\u300d\u306e\u5f62\u6210\u307b\u3069\u53b3\u683c\u306b\u89e3\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u3088\u3046\u306b\u3082\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e00\u822c\u7684\u306b\u5e83\u304f\u4f1a\u8a08\u4e0a\u306e\u306a\u3089\u308f\u3057\u3068\u3057\u3066\u76f8\u5f53\u306e\u6642\u9593\u7e70\u308a\u8fd4\u3057\u884c\u308f\u308c\u3066\u3044\u308b\u4f01\u696d\u4f1a\u8a08\u306e\u51e6\u7406\u306b\u95a2\u3059\u308b\u51e6\u7406\u65b9\u6cd5\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u308c\u304c\u5546\u6cd5\uff08\u4f1a\u793e\u6cd5\uff09\u4e0a\u627f\u8a8d\u3055\u308c\u305f\u4f1a\u8a08\u6163\u884c\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306f\u5341\u5206\u306b\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3042\u3063\u3066\u3001\u305d\u306e\u57fa\u790e\u3068\u306a\u308b\u5e83\u304f\u7e70\u308a\u8fd4\u3057\u884c\u308f\u308c\u3066\u304d\u305f\u51e6\u7406\u65b9\u6cd5\u304c\u3001\u79df\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u3001\u53c8\u306f\u7a0e\u52d9\u901a\u9054\u7b49\u306b\u6cbf\u3063\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u79df\u7a0e\u5b9f\u52d9\u4e0a\u306e\u51e6\u7406\u65b9\u6cd5\u3067\u3042\u308b\u3053\u3068\u3082\u5341\u5206\u306b\u3042\u308a\u5f97\u308b\u3060\u308d\u3046\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u306f\u3001\u7acb\u6cd5\u7684\u624b\u5f53\u304c\u9045\u308c\u3066\u3044\u308b\u8ab2\u7a0e\u9818\u57df\u306b\u304a\u3044\u3066\u306f\u3001\u3088\u308a\u305d\u306e\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2162\u3000\u901a\u9054\u306b\u304a\u3051\u308b\u300c\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u300d\u8981\u4ef6<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u905414-1-2\u3068\u516c\u6b63\u51e6\u7406\u57fa\u6e96<\/strong><\/h4>\n<p>\u3068\u3053\u308d\u3067\u3001\u79df\u7a0e\u6cd5\u306e\u898f\u5b9a\u306e\u307f\u3067\u306f\u305d\u306e\u53d6\u6271\u3044\u304c\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u70b9\u3092\u3001\u7a0e\u52d9\u901a\u9054\u306b\u304a\u3044\u3066\u30ab\u30d0\u30fc\u3057\u3066\u3044\u308b\u9818\u57df\u306e\u4ee3\u8868\u4f8b\u3068\u3057\u3066\u3001\u7d44\u5408\u8ab2\u7a0e\u901a\u9054\u304c\u3042\u308b\u3002\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u905414-1-2\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u901a\u9054\u3057\u3066\u3044\u308b\u3002<\/p>\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<p style=\"margin-bottom: 3px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/14\/14_01_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u905414-1-2<\/a>\u300a\u4efb\u610f\u7d44\u5408\u7b49\u306e\u7d44\u5408\u4e8b\u696d\u304b\u3089\u5206\u914d\u3092\u53d7\u3051\u308b\u5229\u76ca\u7b49\u306e\u984d\u306e\u8a08\u7b97\u300b<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\u6cd5\u4eba\u304c\u3001\u5e30\u5c5e\u640d\u76ca\u984d\u309214-1-1\u53ca\u307314-1-1\u306e\uff12\u306b\u3088\u308a\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\uff08\uff11\uff09\u306e\u65b9\u6cd5\u306b\u3088\u308a\u8a08\u7b97\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u6cd5\u4eba\u304c\u6b21\u306e\uff08\uff12\uff09\u53c8\u306f\uff08\uff13\uff09\u306e\u65b9\u6cd5\u306b\u3088\u308a\u7d99\u7d9a\u3057\u3066\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001<span style=\"text-decoration: underline;\">\u591a\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u524d\u5012\u3057\u8a08\u4e0a\u306a\u3069\u306e\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u306a\u3044\u9650\u308a<\/span>\u3001\u3053\u308c\u3092\u8a8d\u3081\u308b\u3014\u4e0b\u7dda\u7b46\u8005\u3015\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u5f53\u8a72\u7d44\u5408\u4e8b\u696d\u306e\u53ce\u5165\u91d1\u984d\u3001\u652f\u51fa\u91d1\u984d\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u7b49\u3092\u305d\u306e\u5206\u914d\u5272\u5408\u306b\u5fdc\u3058\u3066\u5404\u7d44\u5408\u54e1\u306e\u3053\u308c\u3089\u306e\u91d1\u984d\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u5f53\u8a72\u7d44\u5408\u4e8b\u696d\u306e\u53ce\u5165\u91d1\u984d\u3001\u305d\u306e\u53ce\u5165\u91d1\u984d\u306b\u4fc2\u308b\u539f\u4fa1\u306e\u984d\u53ca\u3073\u8cbb\u7528\u306e\u984d\u4e26\u3073\u306b\u640d\u5931\u306e\u984d\u3092\u305d\u306e\u5206\u914d\u5272\u5408\u306b\u5fdc\u3058\u3066\u5404\u7d44\u5408\u54e1\u306e\u3053\u308c\u3089\u306e\u91d1\u984d\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\u3053\u306e\u65b9\u6cd5\u306b\u3088\u308b\u5834\u5408\u306b\u306f\u3001\u5404\u7d44\u5408\u54e1\u306f\u3001\u5f53\u8a72\u7d44\u5408\u4e8b\u696d\u306e\u53d6\u5f15\u7b49\u306b\u3064\u3044\u3066\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u3001\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u7b49\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u3042\u308b\u304c\u3001\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u308c\u3001\u6e96\u5099\u91d1\u306e\u7a4d\u7acb\u3066\u7b49\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u5f53\u8a72\u7d44\u5408\u4e8b\u696d\u306b\u3064\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u5229\u76ca\u306e\u984d\u53c8\u306f\u640d\u5931\u306e\u984d\u3092\u305d\u306e\u5206\u914d\u5272\u5408\u306b\u5fdc\u3058\u3066\u5404\u7d44\u5408\u54e1\u306b\u5206\u914d\u53c8\u306f\u8ca0\u62c5\u3055\u305b\u308b\u3053\u3068\u3068\u3059\u308b\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\u3053\u306e\u65b9\u6cd5\u306b\u3088\u308b\u5834\u5408\u306b\u306f\u3001\u5404\u7d44\u5408\u54e1\u306f\u3001\u5f53\u8a72\u7d44\u5408\u4e8b\u696d\u306e\u53d6\u5f15\u7b49\u306b\u3064\u3044\u3066\u3001\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u3001\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u3001\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u308c\u3001\u6e96\u5099\u91d1\u306e\u7a4d\u7acb\u3066\u7b49\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u3053\u306e\u53d6\u6271\u3044\u306b\u6cd5\u5f8b\u4e0a\u306e\u6839\u62e0\u304c\u3042\u308b\u306e\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u306f\u8b70\u8ad6\u306e\u3042\u308b\u3068\u3053\u308d\u3060\u304c\u3001\u8003\u3048\u3089\u308c\u308b\u6cd5\u7684\u6839\u62e0\u3068\u3057\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u3068\u306a\u308b\u3060\u308d\u3046\u3002\u305d\u3046\u3067\u3042\u308b\u3068\u3059\u308c\u3070\u3001\uff08\uff12\uff09\u306e\u65b9\u6cd5\uff08\u3044\u308f\u3086\u308b\u4e2d\u9593\u65b9\u5f0f\uff09\u53ca\u3073\uff08\uff13\uff09\u306e\u65b9\u6cd5\uff08\u3044\u308f\u3086\u308b\u7d14\u984d\u65b9\u5f0f\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u3001\u901a\u9054\u304c\u300c\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u306a\u3044\u9650\u308a\u3001\u3053\u308c\u3092\u8a8d\u3081\u308b\u3002\u300d\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u4f55\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u985e\u4f3c\u306e\u7d44\u5408\u901a\u9054\u3067\u3042\u308b\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905436\u30fb37\u5171\uff0d20\u300a\u4efb\u610f\u7d44\u5408\u7b49\u306e\u7d44\u5408\u54e1\u306e\u7d44\u5408\u4e8b\u696d\u306b\u4fc2\u308b\u5229\u76ca\u7b49\u306e\u984d\u306e\u8a08\u7b97\u7b49\u300b\u306b\u304a\u3051\u308b\u4e2d\u9593\u65b9\u5f0f\u53ca\u3073\u7d14\u984d\u65b9\u5f0f\u306e\u8981\u4ef6\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u905414-1-2\u306e\u3088\u3046\u306a\u300c\u591a\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u524d\u5012\u3057\u8a08\u4e0a\u306a\u3069\u306e\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u304c\u306a\u3044\u9650\u308a\u300d\u3068\u3044\u3046\u5236\u9650\u306f\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u306a\u304a\u3001\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u3092\u57fa\u790e\u3068\u3057\u305f\u8ab2\u7a0e\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u304d\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u3068\u540c\u69d8\u306b\u300c\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u300d\u8981\u4ef6\u304c\u8003\u616e\u3055\u308c\u308b\u3079\u304d\u3068\u306e\u8ab2\u7a0e\u5e81\u306e\u4e3b\u5f35\u304c\u6392\u65a5\u3055\u308c\u305f\u4e8b\u4f8b\u3068\u3057\u3066\u3001<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/files\/hanrei_jp\/587\/081587_hanrei.pdf\" target=\"_blank\">\u7b2c\u4e00\u5be9\u6771\u4eac\u5730\u88c1\u5e73\u621023\u5e74\uff12\u6708\uff14\u65e5\u5224\u6c7a<\/a>\uff08\u88c1\u5224\u6240HP\uff09\u53ca\u3073<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/files\/hanrei_jp\/082\/082082_hanrei.pdf\" target=\"_blank\">\u63a7\u8a34\u5be9\u6771\u4eac\u9ad8\u88c1\u5e73\u621023\u5e74\uff18\u6708\uff14\u65e5\u5224\u6c7a<\/a>\uff08\u88c1\u5224\u6240HP\uff09\u3092\u53c2\u7167\u3002<\/span><\/p>\n<p>\u7d44\u5408\u8ab2\u7a0e\u306b\u95a2\u3057\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306b\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u300d\u304c\u306a\u3044\u305f\u3081\u3001\u305d\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u7a0e\u52d9\u901a\u9054\u306b\u304a\u3044\u3066\u30ab\u30d0\u30fc\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u3042\u308b\u304c\u3001\u4eee\u306b\u5f53\u8a72\u901a\u9054\u306b\u57fa\u3065\u304f\u51e6\u7406\u65b9\u6cd5\u304c\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u306b\u6607\u83ef\u3057\u305f\u3068\u8a8d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u7d20\u76f4\u306b\u305d\u306e\u51e6\u7406\u65b9\u6cd5\u306b\u5f93\u3046\u3053\u3068\u304c\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u306b\u304a\u3051\u308b\u8981\u8acb\u306a\u306e\u3067\u3042\u308a\u3001\u300c\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u300d\u306e\u6709\u7121\u306a\u3069\u3092\u554f\u3046\u3088\u3046\u306a\u4f59\u5730\u306f\u306a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u4e0a\u8ff0\u306e\u3068\u304a\u308a\u3001\u7a0e\u52d9\u901a\u9054\u3067\u5b9a\u3081\u3089\u308c\u305f\u51e6\u7406\u65b9\u6cd5\u304c\u3001\u5e83\u304f\u7e70\u308a\u8fd4\u3057\u884c\u308f\u308c\u308b\u3053\u3068\u3067\u3001\u5546\u6cd5\uff08\u4f1a\u793e\u6cd5\uff09\u4e0a\u627f\u8a8d\u3055\u308c\u305f\u4f1a\u8a08\u6163\u884c\u3092\u5f62\u6210\u3059\u308b\u53ef\u80fd\u6027\u306f\u5426\u5b9a\u3067\u304d\u306a\u3044\u3067\u3042\u308d\u3046\u3002\u305d\u3057\u3066\u3001\u5546\u6cd5\uff08\u4f1a\u793e\u6cd5\uff09\u4e0a\u627f\u8a8d\u3055\u308c\u305f\u4f1a\u8a08\u6163\u884c\u3068\u306a\u3063\u305f\u4ee5\u4e0a\u306f\u3001\u305d\u308c\u304c\u305f\u3068\u3048\u3001\u3082\u3068\u3082\u3068\u7a0e\u52d9\u901a\u9054\u3092\u57fa\u790e\u3068\u3057\u3066\u306a\u3055\u308c\u305f\u51e6\u7406\u65b9\u6cd5\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u306b\u3044\u3046\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u3068\u306a\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u5546\u6cd5\uff08\u4f1a\u793e\u6cd5\uff09\u306b\u304a\u3051\u308b\u4f1a\u8a08\u6163\u884c\u306e\u57fa\u790e\u3068\u306a\u308b\u51e6\u7406\u65b9\u6cd5\u306e\u8981\u4ef6\u306b\u3001\u300c\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u300d\u306a\u3069\u3068\u3044\u3046\u79df\u7a0e\u6cd5\u72ec\u81ea\u306e\u89b3\u70b9\u304b\u3089\u306e\u8981\u4ef6\u3092\u7e54\u308a\u8fbc\u3080\u3053\u3068\u304c\u679c\u305f\u3057\u3066\u59a5\u5f53\u3067\u3042\u308d\u3046\u304b\u3002\u5dee\u3057\u5f53\u305f\u308a\u3001\u901a\u9054\u304c\u884c\u653f\u5148\u4f8b\u6cd5\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u8ad6\u70b9\u306b\u89e6\u308c\u305a\u306b\u63aa\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u300c\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u300d\u3068\u3044\u3046\u79df\u7a0e\u6cd5\u72ec\u81ea\u306e\u89b3\u70b9\u3092\u4e88\u3081\u542b\u3081\u305f\u901a\u9054\u306e\u51e6\u7406\u57fa\u6e96\u304c\u3001\u7d50\u679c\u7684\u306b\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u306b\u3044\u3046\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u3068\u306a\u308b\u3053\u3068\u306b\u306f\u7591\u554f\u3092\u62b1\u304b\u3056\u308b\u3092\u5f97\u306a\u3044\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u901a\u9054\u304c\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u306b\u306a\u308b\u307e\u3067\u3015<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/10\/fukayomi35-01.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-79242 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/10\/fukayomi35-01.png\" alt=\"\" width=\"499\" height=\"445\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/10\/fukayomi35-01.png 624w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/10\/fukayomi35-01-300x267.png 300w\" sizes=\"(max-width: 499px) 100vw, 499px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u300c\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u300d<\/strong><\/h4>\n<p>\u4e0a\u8a18\u901a\u9054\u306b\u3044\u3046\u300c\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u300d\u306e\u610f\u5473\u3059\u308b\u3068\u3053\u308d\u306f\u3044\u304b\u306a\u308b\u3082\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u9069\u6b63\u516c\u5e73\u306a\u8ab2\u7a0e\u306e\u5b9f\u73fe\u306b\u4f55\u3089\u304b\u306e\u5f0a\u5bb3\u304c\u3042\u308b\u5834\u5408\u3068\u3044\u3046\u610f\u5473\u3067\u3042\u308d\u3046\u304b\u3001\u3042\u308b\u3044\u306f\u3001\u79df\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u56f3\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u5834\u5408\u3092\u3044\u3046\u306e\u3067\u3042\u308d\u3046\u304b\u3002\u524d\u8005\u306e\u5834\u5408\u3001\u4eee\u306b\u79df\u7a0e\u8ca0\u62c5\u304c\u672c\u6765\u3088\u308a\u3082\u91cd\u304f\u306a\u308b\u5834\u5408\uff08\u63db\u8a00\u3059\u308c\u3070\u3001\u56fd\u304c\u3088\u308a\u591a\u304f\u306e\u79df\u7a0e\u3092\u5fb4\u53ce\u3067\u304d\u308b\u3053\u3068\u3068\u306a\u308b\u5834\u5408\uff09\u3067\u3042\u3063\u3066\u3082\u3001\u300c\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u300d\u3068\u306a\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u5f8c\u8005\u306f\u79df\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u5834\u5408\uff08\u56fd\u304b\u3089\u3057\u3066\u307f\u308c\u3070\u3001\u79df\u7a0e\u306e\u5fb4\u53ce\u304c\u6e1b\u5c11\u53c8\u306f\u3067\u304d\u306a\u304f\u306a\u308b\u5834\u5408\uff09\u306e\u307f\u300c\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u308c\u3089\u306e\u6349\u3048\u65b9\u306e\u9055\u3044\u306f\u6975\u3081\u3066\u5927\u304d\u306a\u610f\u5473\u3092\u6709\u3059\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\uff12\u3064\u306e\u300c\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u300d\u306e\u610f\u5473\u3015<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/10\/fukayomi35-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-78822\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/10\/fukayomi35-2.png\" alt=\"\u9069\u6b63\u516c\u5e73\u306a\u8ab2\u7a0e\u304c \u884c\u3048\u306a\u3044\u3068\u3044\u3046\u610f\u5473\u3000\u79df\u7a0e\u8ca0\u62c5\u306e\u5897\u52a0\u30fb\u6e1b\u5c11\u3068\u3082\u306b\u542b\u3080\u3000\u8ab2\u7a0e\u9003\u308c\u304c\u884c\u308f\u308c\u308b\u3068\u3044\u3046\u610f\u5473\u3000\u79df\u7a0e\u8ca0\u62c5\u306e\u6e1b\u5c11\u306e\u307f\u3092\u6307\u3059\" width=\"650\" height=\"165\" \/><\/a><\/p>\n<p>\u4eee\u306b\u3001\u524d\u8005\u306e\u6349\u3048\u65b9\u304c\u59a5\u5f53\u3067\u3042\u308b\u3068\u3059\u308b\u3068\u3001\u305d\u3082\u305d\u3082\u3001\u7d44\u5408\u8ab2\u7a0e\u901a\u9054\uff08\uff12\uff09\u306e\u4e2d\u9593\u65b9\u5f0f\u3092\u63a1\u7528\u3059\u308b\u3068\u3001\u5404\u7d44\u5408\u54e1\u306f\u3001\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u308c\u3001\u6e96\u5099\u91d1\u306e\u7a4d\u7acb\u3066\u7b49\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u3001\u307e\u305f\u3001\uff08\uff13\uff09\u306e\u7d14\u984d\u65b9\u5f0f\u3092\u63a1\u7528\u3059\u308c\u3070\u3001\u5404\u7d44\u5408\u54e1\u306f\u3001\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u3001\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u3001\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u308c\u3001\u6e96\u5099\u91d1\u306e\u7a4d\u7acb\u3066\u7b49\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u7d0d\u7a0e\u8005\u306e\u8ca0\u62c5\u306f\u5897\u3048\u3001\u5927\u3044\u306b\u300c\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u300d\u304c\u3042\u308b\u3068\u3044\u3048\u305d\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u3068\u3001\u901a\u9054\u306e\u53d6\u6271\u3044\u305d\u306e\u3082\u306e\u304c\u65e2\u306b\u300c\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u300d\u3092\u5185\u5305\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u81ea\u5df1\u77db\u76fe\u3092\u8d77\u3053\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u901a\u9054\u306b\u3044\u3046\u300c\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u300d\u3068\u306f\u3001\u300c\u591a\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u524d\u5012\u3057\u8a08\u4e0a\u306a\u3069\u306e\u300d\u3068\u524d\u7f6e\u304d\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u79df\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3055\u305b\u308b\u3088\u3046\u306a\u8ab2\u7a0e\u9003\u308c\u7684\u306a\u610f\u5473\u5185\u5bb9\u3092\u6301\u3063\u305f\u3082\u306e\u3001\u3059\u306a\u308f\u3061\u5f8c\u8005\u306e\u8003\u3048\u65b9\u3068\u6349\u3048\u308b\u3079\u304d\u306a\u306e\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u3001<span style=\"text-decoration: underline;\">\u8ab2\u7a0e<\/span><span style=\"text-decoration: underline;\">\u9003\u308c\u5bfe\u7b56\u3068\u3044\u3046\u8ab2\u7a0e\u5e81\u5074\u306e\u601d\u60d1\u304c\u4e88\u3081\u7e54\u308a\u8fbc\u307e\u308c\u305f\u901a\u9054<\/span>\u306b\u57fa\u3065\u3044\u305f\u5b9f\u52d9\u4e0a\u306e\u51e6\u7406\u304c\u6163\u884c\u3068\u3057\u3066\u5b9a\u7740\u3057\u3001\u5546\u6cd5\uff08\u4f1a\u793e\u6cd5\uff09\u4e0a\u306e\u300c\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\uff08\u4f01\u696d\uff09\u4f1a\u8a08\u306e\u6163\u884c\u300d\u3068\u306a\u308a\u3001\u7d50\u679c\u7684\u306b\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u306b\u3044\u3046\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u3068\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306f\u6975\u3081\u3066\u6df1\u523b\u306a\u554f\u984c\u3060\u3068\u601d\u3048\u3066\u306a\u3089\u306a\u3044\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u3001\u524d\u8ff0\u306e\u8208\u9280\u4e8b\u4ef6\u63a7\u8a34\u5be9\u6771\u4eac\u9ad8\u88c1\u5e73\u621014\u5e74\uff13\u670814\u65e5\u5224\u6c7a\u304c\u3001\u9069\u6b63\u516c\u5e73\u306a\u8ab2\u7a0e\u306e\u5b9f\u73fe\u3068\u3044\u3046\u76ee\u7684\u3092\u7e54\u308a\u8fbc\u3093\u3060\u304b\u305f\u3061\u3067\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u3092\u7406\u89e3\u3057\u3088\u3046\u3068\u3059\u308b\u614b\u5ea6\u306b\u51fa\u3066\u3044\u308b\u3053\u3068\u306b\u5bfe\u3057\u3066\u306f\u6279\u5224\u306e\u5f37\u3044\u3068\u3053\u308d\u3067\u3042\u308b\u3002\u540c\u6cd522\u6761\uff14\u9805\u306e\u89e3\u91c8\u306b\u3064\u3044\u3066\u305d\u308c\u304c\u8a31\u5bb9\u3055\u308c\u308b\u3068\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u300d\u306e\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u4f01\u696d\u4f1a\u8a08\u3068\u7570\u306a\u308b\u51e6\u7406\u3092\u540c\u6cd522\u6761\uff14\u9805\u306b\u3088\u308a\u5f37\u5236\u3059\u308b\u3053\u3068\u3092\u6b63\u9762\u304b\u3089\u8a8d\u3081\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306e\u57fa\u672c\u69cb\u9020\u3092\u7121\u8996\u3057\u305f\u3082\u306e\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3057\u3001\u3072\u3044\u3066\u306f\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306b\u53cd\u3059\u308b\u53ef\u80fd\u6027\u3055\u3048\u5426\u5b9a\u3067\u304d\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\uff08\u4e2d\u91cc\u5b9f\u300c\u8cb8\u5012\u51e6\u7406\u4e00\u6642\u4fa1\u4e3b\u7fa9\u306e\u4e0b\u306e\u8cc7\u7523\u8a55\u4fa1\u300d\u7a0e\u7814104\u53f742\u9801\uff09\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u6279\u5224\u3068\u3053\u3053\u3067\u53d6\u308a\u4e0a\u3052\u305f\u901a\u9054\u8ab2\u7a0e\u306a\u3069\u306e\u554f\u984c\u70b9\u3092\u4f75\u305b\u8003\u3048\u308b\u3068\u3001\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u3092\u901a\u3057\u3066\u3001\u7d44\u5408\u8ab2\u7a0e\u901a\u9054\u304c\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u300d\u306e\u3088\u3046\u306a\u6a5f\u80fd\u3092\u679c\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306b\u3044\u3046\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u5b9a\u4e3b\u7fa9\u3092\u8105\u304b\u3059\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u306a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/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>\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u306f\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\uff08\u4ee5\u4e0b\u300c\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u300d\u3068\u3082\u3044\u3046\u3002\uff09\u306b\u5f93\u3063\u3066\u3001\u6cd5\u4eba\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u3092\u884c\u3046\u65e8\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u4e00\u822c\u306b\u4f01\u696d\u4f1a\u8a08\u6e96\u62e0\u4e3b\u7fa9\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u308b\u304c\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u306e\u51e6\u7406\u3068\u3057\u3066\u6163\u7fd2\u5316\u3055\u308c\u305f\u57fa\u6e96\u306b\u5f93\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u79c1\u6cd5\u304c\u6163\u7fd2\u6cd5\u3092\u6cd5\u6e90\u3068\u3057\u3066\u53d6\u308a\u8fbc\u3080\u3053\u3068\u3068\u4f3c\u3066\u3044\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\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":[629,163,366],"backnumber":[1820],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 11:57:33","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/78765"}],"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=78765"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/78765\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=78765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=78765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=78765"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=78765"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=78765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}