{"id":79699,"date":"2015-10-15T10:30:22","date_gmt":"2015-10-15T01:30:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=79699"},"modified":"2015-10-15T13:05:40","modified_gmt":"2015-10-15T04:05:40","slug":"information-172","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-172\/","title":{"rendered":"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb No.140\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\uff01\uff5e\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-44581 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/PJ-top.png\" alt=\"\" width=\"650\" height=\"137\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-76714\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/10\/pj-image12.jpg\" alt=\"\" width=\"650\" height=\"488\" \/><\/p>\n<h3 style=\"text-align: center;\"><strong>2015\u5e7410\u670815\u65e5\uff08\u6728\uff09AM10:30\u3001<br \/>\n<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><a title=\"Profession Journal No.140\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?magazine_no=140&amp;magazine_date=20151015\" target=\"_blank\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb \u00a0No.140<\/a>\u3092\u516c\u958b\uff01<\/strong><\/h3>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/profession-journal\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-44583 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><br \/>\n<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F5F5F5;color:#432f2f;border-color:#432f2f;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#432f2f;\"><\/div>\n<p><strong>\u963f\u90e8\u6cf0\u4e45<\/strong>\u7d4c\u56e3\u9023\u5e38\u52d9\u7406\u4e8b\u306b\u3088\u308b\u300e\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300f\u306f\uff15\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u3070\u304b\u308a\u306e<a title=\"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c24\u56de\u3011\u300cBEPS\u6700\u7d42\u5831\u544a\u66f8\u3068\u4eca\u5f8c\u306e\u52d5\u5411\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-49\/\" target=\"_blank\"><strong>\u300cBEPS\u6700\u7d42\u5831\u544a\u66f8\u300d<\/strong>\u3092\u7d39\u4ecb<\/a>\u3002\u300c15\u306e\u884c\u52d5\u300d\u306e\u6982\u8981\u3068<strong>\u4eca\u5f8c\u306e\u7a0e\u5236\u6539\u6b63\u7b49\u3078\u306e\u5f71\u97ff<\/strong>\u3092\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002\u6bce\u5e74\u958b\u50ac\u306e\u540c\u6c0f\u306b\u3088\u308b\uff08\u5e73\u621028\u5e74\u5ea6\uff09\u7a0e\u5236\u6539\u6b63\u30bb\u30df\u30ca\u30fc\u306f<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u30bb\u30df\u30ca\u30fc\u30da\u30fc\u30b8\" href=\"https:\/\/profession-net.com\/seminar\/yokoku\/#no3\" target=\"_blank\">\u6765\u5e74\uff08\u5e73\u621028\u5e74\uff09\uff12\u6708\uff14\u65e5\u306e\u958b\u50ac\u304c\u6c7a\u5b9a<\/a>\u3057\u307e\u3057\u305f\u3002<span style=\"color: #b22222;\">\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306e\u65b9\u3005\u306f\u7121\u6599<\/span>\u3067\u3054\u62db\u5f85\u3057\u307e\u3059\u306e\u3067\u3001\u53d7\u4ed8\u958b\u59cb\u307e\u3067\u3057\u3070\u3089\u304f\u304a\u5f85\u3061\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u30bb\u30df\u30ca\u30fc\u30da\u30fc\u30b8\" href=\"https:\/\/profession-net.com\/seminar\/standard-4-4\" target=\"_blank\">\u4f1a\u8a08\u4e0d\u6b63<\/a>\u306a\u3069\u4f01\u696d\u306e\u4e0d\u7965\u4e8b\u304c\u5f8c\u3092\u7d76\u3061\u307e\u305b\u3093\u3002\u305d\u3057\u3066\u3001\u305f\u3068\u3048\u5c0f\u3055\u306a\u7d44\u7e54\u3067\u8d77\u304d\u305f\u4e0d\u7965\u4e8b\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u3053\u304c<strong>\u5927\u4f1a\u793e\u306e\u5b50\u4f1a\u793e\u3067\u3042\u3063\u305f\u5834\u5408<\/strong>\u3001\u305d\u306e\u5f71\u97ff\u306f<strong>\u7d50\u679c\u7684\u306b\u89aa\u4f1a\u793e\u3078\u6ce2\u53ca\u3057\u5927\u304d\u306a\u554f\u984c\u3078\u767a\u5c55<\/strong>\u3059\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u89aa\u4f1a\u793e\u3067\u306e\u5185\u90e8\u7d71\u5236\u306f\u69cb\u7bc9\u3067\u304d\u3066\u3044\u3066\u3082\u3001\u5b50\u4f1a\u793e\u3092\u542b\u3080<strong>\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u5168\u4f53\u3067\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u8003\u3048\u306a\u3051\u308c\u3070<\/strong>\u3001\u3053\u308c\u3089\u306e\u30ea\u30b9\u30af\u3092\u53d6\u308a\u6255\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<strong>\u9060\u85e4\u5143\u4e00\u5f01\u8b77\u58eb<\/strong>\u3001<strong>\u677e\u85e4\u6589\u516c\u8a8d\u4f1a\u8a08\u58eb<\/strong>\u3001<strong>\u677e\u6fa4\u516c\u8cb4\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb<\/strong>\u3068\u3044\u3046<span style=\"color: #b22222;\">\u4f01\u696d\u4e0d\u6b63\u9632\u6b62\u306e\u30a8\u30ad\u30b9\u30d1\u30fc\u30c8<\/span>\u306b\u3088\u308b<a title=\"\uff3b\u5b50\u4f1a\u793e\u4e0d\u7965\u4e8b\u3092\u672a\u7136\u306b\u9632\u3050\uff3d\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u518d\u69cb\u7bc9\u3068\u30ea\u30b9\u30af\u30a2\u30d7\u30ed\u30fc\u30c1\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5b50\u4f1a\u793e\u4e0d\u7965\u4e8b\u304c\u89aa\u4f1a\u793e\u30fb\u89aa\u4f1a\u793e\u5f79\u54e1\u306b\u3082\u305f\u3089\u3059\u30a4\u30f3\u30d1\u30af\u30c8\u300d\uff5e\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u89aa\u4f1a\u793e\u306e\u5c4b\u53f0\u9aa8\u3092\u3086\u3089\u304c\u3057\u304b\u306d\u306a\u3044\u5b50\u4f1a\u793e\u306e\u4e0d\u7965\u4e8b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-7\/\" target=\"_blank\">\u65b0\u9023\u8f09\uff08\u516812\u56de\u4e88\u5b9a\uff09<\/a>\u306b\u6ce8\u76ee\u3067\u3059\u3002<\/p>\n<p>\u300c\u7a0e\u52d9\u8a34\u8a1f\u300d\u306f\u7a0e\u7406\u58eb\u306b\u3068\u3063\u3066\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u304c\u5927\u304d\u304f\u3001\u7a0e\u6cd5\u3068\u4e26\u3093\u3067\u305d\u306e\u77e5\u8b58\u3092\u8eab\u306b\u4ed8\u3051\u308b\u5fc5\u8981\u306e\u3042\u308b\u30c6\u30fc\u30de\u3067\u3059\u3002\u305f\u3060\u3057\u5224\u4f8b\u3092\u8aad\u307f\u89e3\u304f\u306e\u306f\u56f0\u96e3\u3067\u3042\u308a\u3001\u3057\u304b\u3082<strong>\u904e\u53bb\u306e\u91cd\u8981\u5224\u4f8b\u3092\u524d\u63d0\u3068\u3057\u305f\u89e3\u8aac\u304c\u591a\u3044<\/strong>\u305f\u3081\u3001\u3053\u308c\u304b\u3089\u5b66\u307c\u3046\u3068\u3059\u308b\u65b9\u306b\u3068\u3063\u3066\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<strong>\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240<\/strong>\u3067<strong>\u56fd\u7a0e\u5be9\u5224\u5b98<\/strong>\uff08\u7279\u5b9a\u4efb\u671f\u4ed8\u8077\u54e1\uff09\u3092\u52d9\u3081\u305f\u83ca\u7530\u96c5\u88d5\u5f01\u8b77\u58eb\u306b\u3088\u308b\u65b0\u9023\u8f09\u306f<strong>\u3001\u904e\u53bb\u306e\u91cd\u8981\u5224\u4f8b\u306e\u5185\u5bb9\u3092\u3059\u3050\u306b\u78ba\u8a8d\u3067\u304d\u308b<\/strong>\u3088\u3046\u3001<a title=\"\u3055\u3063\u3068\u8aad\u3081\u308b\uff01\u3000\u5b9f\u52d9\u5fc5\u9808\u306e\uff3b\u91cd\u8981\u7a0e\u52d9\u5224\u4f8b\uff3d\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u3064\u307e\u307f\u7533\u544a\u4e8b\u4ef6\uff08\u3053\u3068\u3055\u3089\u904e\u5c11\u4e8b\u4ef6\uff09\u300d\uff5e\u6700\u5224\u5e73\u6210\uff16\u5e7411\u670822\u65e5\uff08\u6c11\u96c648\u5dfb\uff17\u53f71379\u9801\uff09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-63\/\" target=\"_blank\">\u3067\u304d\u308b\u9650\u308a\u8ad6\u70b9\u3092\u7d5e\u3063\u305f\u89e3\u8aac<\/a>\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u4eca\u5f8c<span style=\"color: #b22222;\">\u91cd\u8981\u5224\u4f8b\u3092\u3069\u3093\u3069\u3093\u63b2\u8f09\u3057\u3066\u3044\u304d\u307e\u3059<\/span>\u306e\u3067\u3001\u77e5\u8b58\u306e\u5165\u308a\u53e3\u3068\u3057\u3066\u305c\u3072\u6bce\u56de\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>2013\u5e74\uff19\u6708\u304b\u3089\u9023\u8f09\u3092\u7d9a\u3051\u3066\u304d\u305f<strong>\u4f50\u85e4\u4fe1\u7950\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<\/strong>\u306b\u3088\u308b<strong>\u300e\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300f<\/strong>\u304c<a title=\"\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3000\u3010\u7b2c53\u56de\u3011\u300c\u305d\u306e\u4ed6\u306e\u8ad6\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-350\/\" target=\"_blank\">\u4eca\u56de\u3067\u6700\u7d42\u56de<\/a>\u3092\u8fce\u3048\u307e\u3059\u3002\u8cb8\u5012\u640d\u5931\u3092\u3081\u3050\u308b<strong>\u73fe\u5728\u306e\u7a0e\u52d9\u306e\u53d6\u6271\u3044\u306f\u3069\u306e\u3088\u3046\u306a\u6539\u6b63\u30fb\u5224\u4f8b\u306e\u5909\u9077\u306b\u3088\u308b\u3082\u306e\u304b<\/strong>\u3002\u516853\u56de\u306e\u691c\u8a3c\u8a18\u4e8b\u306f\u3058\u3063\u304f\u308a\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u305f\u3044\u5185\u5bb9\u3067\u3059\u3002\u4f1a\u54e1\u306e\u65b9\u306f\u30ed\u30b0\u30a4\u30f3\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u305c\u3072\u30d6\u30c3\u30af\u30de\u30fc\u30af\u30dc\u30bf\u30f3\u3092\u62bc\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001<strong>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u3067\u3057\u304b\u8aad\u3081\u306a\u3044<\/strong>\u8a18\u4e8b\u304c\u6e80\u8f09\u3067\u3059\uff01<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #4682b4;\"><strong>\u25b7\u6c17\u306b\u5165\u3063\u305f\u8a18\u4e8b\u30fb\u6c17\u306b\u306a\u308b\u8a18\u4e8b\u3092\u898b\u3064\u3051\u305f\u3089\u30fb\u30fb\u30fb<\/strong><\/span><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u25c6<\/span>\u5404\u8a18\u4e8b\u30da\u30fc\u30b8\u306e\u4e0b\u306b\u3042\u308bSNS\u306e\u300c\u3044\u3044\u306d\uff01\u300d\u30dc\u30bf\u30f3\u3092\u62bc\u3057\u3066\u304f\u3060\u3055\u3044\uff01<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u25c6<\/span>\u30bf\u30a4\u30c8\u30eb\u6a2a\u306e\u300c\u30d6\u30c3\u30af\u30de\u30fc\u30af\u3059\u308b\u300d\u30dc\u30bf\u30f3\u3092\u62bc\u305b\u3070\u3001\u30da\u30fc\u30b8\u53f3\u306e\u300c\u30d6\u30c3\u30af\u30de\u30fc\u30af\u4e00\u89a7\u300d\u304b\u3089\u3059\u3050\u306b\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\uff01<br \/>\n<span style=\"font-size: 12px;\">\u203b\u300c\u30d6\u30c3\u30af\u30de\u30fc\u30af\u3059\u308b\u300d\u30dc\u30bf\u30f3\u306f\u3001\u4f1a\u54e1\u30ed\u30b0\u30a4\u30f3\u5f8c\u306b\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">FOLLOW US!!<\/span><\/strong><br \/>\n<a title=\"\u30d5\u30a7\u30a4\u30b9\u30d6\u30c3\u30af\u30da\u30fc\u30b8\" href=\"http:\/\/ja-jp.facebook.com\/ProfessionNetwork\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-75103\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/FB-f-Logo__blue_50.png\" alt=\"\" width=\"55\" height=\"54\" \/><\/a>\u3000\u3000<a title=\"\u30c4\u30a4\u30c3\u30bf\u30fc\u30da\u30fc\u30b8\" href=\"http:\/\/twitter.com\/profession_n\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-75104\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/Twitter_logo_blue.png\" alt=\"\" width=\"55\" height=\"54\" \/><\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium wp-image-65628\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2-206x300.png\" alt=\"\" width=\"206\" height=\"300\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2-206x300.png 206w, 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\/><\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Web\u60c5\u5831\u8a8c Profession Journal\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\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":[370,484],"tags":[374],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 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