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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_02_07.htm\" target=\"_blank\">\u6cd5\u57fa\u901a9-2-32<\/a>\u4ee5\u4e0b\u53c2\u7167\uff09\u304c\u3001\u524d\u8a18\u88c1\u5224\u4f8b\u306b\u304a\u3044\u3066\u306f\u3001\u300c<span style=\"color: #993366;\">\u901a\u9054\u304c\u5177\u4f53\u7684\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u4e8b\u60c5\u306f\u98fd\u304f\u307e\u3067\u4f8b\u793a\u306b\u3059\u304e\u306a\u3044<\/span>\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u5206\u638c\u5909\u66f4\u53c8\u306f\u518d\u4efb\u306e\u6642\u306b\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u3092\u300e\u9000\u8077\u7d66\u4e0e\u300f\u3068\u3057\u3066\u640d\u91d1\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u5206\u638c\u5909\u66f4\u53c8\u306f\u518d\u4efb\u306b\u4fc2\u308b\u5f79\u54e1\u304c\u6cd5\u4eba\u3092<span 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text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff42\uff09\u3000\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1\u304b\u3089\u4f7f\u7528\u4eba\u3092\u517c\u52d9\u3057\u306a\u3044\u5f79\u54e1\u3068\u306a\u3063\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u2026\u2026\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u2026\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u57fa\u901a\u2026\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd534\u2460\u4e09\u3000\u2026\u3000\u6cd5\u4eba\u7a0e\u6cd534\u6761\uff11\u9805\uff13\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u9000\u8077\u7d66\u4e0e\u306f\u3001\u9000\u8077\u306b\u3088\u308a\u652f\u6255\u308f\u308c\u308b\u81e8\u6642\u7684\u306a\u7d66\u4e0e\u3068\u3057\u3066\u3001\u9577\u5e74\u306e\u52e4\u52d9\u306b\u5bfe\u3059\u308b\u52e4\u7d9a\u5831\u511f\u7684\u306a\u6027\u8cea\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u3066\u304a\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u57fa\u672c\u7684\u306b\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<br \/>\n\u3082\u3063\u3068\u3082\u3001\u5f79\u54e1\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u5834\u5408\u3001\u307e\u305f\u3001\u5f79\u54e1\u3067\u306a\u304f\u3066\u3082\u3001\u5f79\u54e1\u306e\u89aa\u65cf\u306a\u3069\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u4f7f\u7528\u4eba\uff08\u7279\u6b8a\u95a2\u4fc2\u4f7f\u7528\u4eba\uff09\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u9000\u8077\u7d66\u4e0e\u306e\u652f\u7d66\u304c\u5229\u76ca\u8abf\u6574\u306a\u3069\u306b\u5229\u7528\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u9000\u8077\u7d66\u4e0e\u306e\u984d\u306e\u3046\u3061\u4e0d\u76f8\u5f53\u306b\u9ad8\u984d\u306a\u90e8\u5206\u306e\u91d1\u984d\uff08\u904e\u5927\u9000\u8077\u7d66\u4e0e\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u640d\u91d1\u7b97\u5165\u304c\u5426\u5b9a\u3055\u308c\u308b\uff08\u6cd5\u6cd534\u2461\u300136\uff09\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":[186,177,167,181,290],"tags":[337,340],"backnumber":[1683],"series":[1119],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 10:38:31","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/8168"}],"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=8168"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/8168\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=8168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=8168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=8168"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=8168"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=8168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}