{"id":84397,"date":"2015-12-17T10:20:29","date_gmt":"2015-12-17T01:20:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=84397"},"modified":"2016-01-20T11:01:30","modified_gmt":"2016-01-20T02:01:30","slug":"tax-article-187","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-187\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c26\u56de\u3011\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3092\u6982\u89b3\u3059\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c26\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3092\u6982\u89b3\u3059\u308b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u5e38\u52d9\u7406\u4e8b\u3000<strong>\u963f\u90e8\u3000\u6cf0\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u306f\u3058\u3081\u306b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u4e0b\u3052<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u305d\u306e\u4ed6<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>12\u670816\u65e5\u3001\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u3081\u3050\u308b\u6df7\u4e71\u304b\u3089\u3001\u5f53\u521d\u4e88\u5b9a\u304b\u3089\u5927\u5e45\u306b\u9045\u308c\u3066\u4e0e\u515a\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/131061.html\" target=\"_blank\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4ee5\u4e0b\u3001\u5927\u7db1\uff09<\/a>\u300d\u304c\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u305f\u3002<\/p>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u76ee\u7389\u306f\u3001\u3044\u3046\u307e\u3067\u3082\u306a\u304f\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165\u3068\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u672c\u7a3f\u3067\u306f\u3001\u3053\u306e\uff12\u70b9\u3092\u4e2d\u5fc3\u306b\u3001\u6539\u6b63\u6848\u306e\u6982\u8981\u3068\u5927\u7db1\u306b\u793a\u3055\u308c\u305f\u305d\u306e\u8003\u3048\u65b9\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u4e0b\u3052<\/strong><\/h4>\n<p>\u300c\u6210\u9577\u5fd7\u5411\u306e\u6cd5\u4eba\u7a0e\u6539\u9769\u300d\u3068\u3057\u3066\u3001\u300c\u6cd5\u4eba\u8ab2\u7a0e\u3092\u3088\u308a\u5e83\u304f\u8ca0\u62c5\u3092\u5206\u304b\u3061\u5408\u3046\u69cb\u9020\u3078\u3068\u6539\u9769\u3057\u300e\u7a3c\u3050\u529b\u300f\u306e\u3042\u308b\u4f01\u696d\u7b49\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3001\u53ce\u76ca\u529b\u62e1\u5927\u306b\u5411\u3051\u305f\u524d\u5411\u304d\u306a\u6295\u8cc7\u3084\u3001\u7d99\u7d9a\u7684\u30fb\u7a4d\u6975\u7684\u306a\u8cc3\u4e0a\u3052\u304c\u53ef\u80fd\u306a\u4f53\u8cea\u3078\u306e\u8ee2\u63db\u3092\u4fc3\u3059\u3002\uff08\u5927\u7db1\uff09\u300d\u305f\u3081\u306b\u3001\u5f53\u521d\u306e\u60f3\u5b9a\u3092\u8d85\u3048\u305f\u5927\u5e45\u306a\u6539\u6b63\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u3082\u3068\u3082\u3068\u3001\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u3092\u5e73\u621028\u5e74\u5ea6\u3067\u306f31.33\uff05\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3092\u6c7a\u3081\u305f\u4e0a\u3067\u3001\u300c28\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u3082\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u7b49\u306b\u3088\u308a\u8ca1\u6e90\u3092\u78ba\u4fdd\u3057\u3066\u300128 \u5e74\u5ea6\u306b\u304a\u3051\u308b\u7a0e\u7387\u5f15\u4e0b\u3052\u5e45\u306e\u3055\u3089\u306a\u308b\u4e0a\u4e57\u305b\u3092\u56f3\u308b\u3002\u3055\u3089\u306b\u3001\u305d\u306e\u5f8c\u306e\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3082\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u309220\uff05\u53f0\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3001\u6539\u9769\u3092\u7d99\u7d9a\u3059\u308b\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u308c\u3092\u53d7\u3051\u3066\u3001\u5f53\u521d\u3001\u5e73\u621028\u5e74\u5ea6\u6539\u6b63\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u306e\u898b\u76f4\u3057\uff08\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3001\u69cb\u7bc9\u7269\u306e\u5b9a\u984d\u6cd5\u5316\u3001\u7b49\uff09\u3001\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u7e2e\u6e1b\u3092\u4e3b\u306a\u8ca1\u6e90\u3068\u3057\u3066\u56fd\u7a0e\u306e\u6cd5\u4eba\u7a0e\u7387\u309223.5\uff05\u307e\u3067\u5f15\u304d\u4e0b\u3052\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u738730.88\uff05\u3068\u3059\u308b\u3053\u3068\u3067\u8abf\u6574\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u300111\u670826\u65e5\u306b\u5b98\u90b8\u3067\u958b\u50ac\u3055\u308c\u305f\u300c\u672a\u6765\u6295\u8cc7\u306b\u5411\u3051\u305f\u5b98\u6c11\u5bfe\u8a71\u300d\u306b\u304a\u3044\u3066\u3001\u7d4c\u6e08\u754c\u304b\u3089\u6c11\u9593\u8a2d\u5099\u6295\u8cc7\u62e1\u5927\uff082018\u5e74\u5ea6\u306b\u30ea\u30fc\u30de\u30f3\u30fb\u30b7\u30e7\u30c3\u30af\u524d\u3092\u4e0a\u56de\u308b80 \u5146\u5186\u7a0b\u5ea6\uff09\u53ca\u3073\u4eca\u5e74\u3092\u4e0a\u56de\u308b\u8cc3\u91d1\u5f15\u4e0a\u3052\u3078\u5411\u3051\u305f\u74b0\u5883\u6574\u5099\u3068\u3057\u3066\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u3092\u6765\u5e74\u5ea6\u306b20\uff05\u53f0\u3068\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u305f\u3053\u3068\u306b\u5bfe\u3057\u3066\u3001\u5b89\u500d\u7dcf\u7406\u304b\u3089\u300c28 \u5e74\u5ea6\u306e\u5f15\u4e0b\u3052\u5e45\u3092\u78ba\u5b9f\u306b\u4e0a\u4e57\u305b\u3057\u3001\u7a0e\u7387\u3092\u65e9\u671f\u306b20\uff05\u53f0\u306b\u5f15\u304d\u4e0b\u3052\u308b\u9053\u7b4b\u3092\u3064\u3051\u308b\u300d\u3068\u306e\u7b54\u3048\u304c\u306a\u3055\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u4e00\u6c17\u306b\u5f3e\u307f\u304c\u3064\u304d\u300128\u5e74\u5ea6\u3067\u306e20\uff05\u53f0\u3092\u76ee\u6307\u3059\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u62e1\u5927\u306e\u7bc4\u56f2\u3067\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u308b\u7a0e\u53ce\u4e2d\u7acb\u3067\u884c\u308f\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u305f\u3081\u3001\u8ca1\u6e90\u7b56\u3068\u3057\u3066\u3001\u307e\u305a\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u304a\u3044\u3066\u6240\u5f97\u5272\uff1a\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u6bd4\u7387\u309227\u5e74\u5ea6\uff15\uff1a\uff13\u304b\u308928\u5e74\u5ea6\u306b\uff13\uff1a\uff15\u3068\u3059\u308b\u3053\u3068\u3067\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u30924.8\uff05\u304b\u30893.6\uff05\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u52b9\u7a0e\u7387\u3067\u306f\u306a\u304a30\uff05\u53f0\u306b\u3068\u3069\u307e\u308b\u305f\u3081\u3001\u56fd\u7a0e\u306b\u304a\u3044\u3066\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u6bb5\u968e\u7684\u5236\u9650\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u6cd5\u4eba\u7a0e\u7387\u309223.4\uff05\u3068\u3057\u3066\u3001\u5e73\u621028\u5e74\u5ea6\u306e\u5b9f\u52b9\u7a0e\u7387\u309229.97\uff05\u3001\u3055\u3089\u306b\u5e73\u621030\u5e74\u5ea6\u306b\u306f\u6cd5\u4eba\u7a0e\u7387\u309223.2\uff05\u3068\u3057\u3066\u5b9f\u52b9\u7a0e\u7387\u309229.74\uff05\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eca\u56de\u306e\u6539\u6b63\u306f\u5168\u4f53\u3068\u3057\u3066\u306f\u7a0e\u53ce\u4e2d\u7acb\u3067\u3042\u3063\u3066\u3082\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u62e1\u5927\u306b\u3088\u308a\u8d64\u5b57\u4f01\u696d\u306f\u5f53\u7136\u306e\u3053\u3068\u3001\u53ce\u76ca\u306e\u4f4e\u3044\u4f01\u696d\u3067\u3082\u8ca0\u62c5\u5897\u306b\u306a\u308b\u5834\u5408\u304c\u591a\u3044\u3002\u305d\u3053\u3067\u3001\u4e2d\u5805\u4f01\u696d\uff08\u4ed8\u52a0\u4fa1\u5024\u984d40\u5104\u5186\u672a\u6e80\uff09\u306b\u5bfe\u3057\u3066\u306f\u3001\uff13\u5e74\u9593\u306b\u308f\u305f\u308b\u6fc0\u5909\u7de9\u548c\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p><strong>\u56f3\uff11\u3000\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u4e0b\u3052<\/strong><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\/12\/corporate-tax26-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-84680\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/12\/corporate-tax26-1.png\" alt=\"\" width=\"650\" height=\"422\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/corporate-tax26-1.png 1072w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/corporate-tax26-1-300x194.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/corporate-tax26-1-1024x664.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><strong>\u56f3\uff12\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u62e1\u5927<\/strong><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\/12\/corporate-tax26-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-84682\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/12\/corporate-tax26-2.png\" alt=\"\" width=\"650\" height=\"436\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/corporate-tax26-2.png 1130w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/corporate-tax26-2-300x201.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/corporate-tax26-2-1024x686.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><strong>\u56f3\uff13\u3000\u6b20\u640d\u91d1\u7e70\u8d8a\u63a7\u9664\u4e0a\u9650\u306e\u6bb5\u968e\u7684\u7e2e\u6e1b\u306e\u7d44\u307f\u63db\u3048<\/strong><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\/12\/corporate-tax26-3.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-84684\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/12\/corporate-tax26-3.png\" alt=\"\" width=\"650\" height=\"416\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/corporate-tax26-3.png 1142w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/corporate-tax26-3-300x192.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/corporate-tax26-3-1024x655.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u305d\u306e\u4ed6\u306e\u4e3b\u8981\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff11\uff09\u3000\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7b56<\/strong><\/p>\n<p>\u7d4c\u56e3\u9023\u304c\u5f37\u304f\u6c42\u3081\u3066\u3044\u305f\u511f\u5374\u8cc7\u7523\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6e1b\u514d\u63aa\u7f6e\u306f\u3001\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306b\u5bfe\u8c61\u3092\u9650\u5b9a\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u751f\u7523\u6027\u5411\u4e0a\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u4eee\u79f0\uff09\u306e\u5236\u5b9a\u3092\u524d\u63d0\u3068\u3059\u308b\uff13\u5e74\u9593\u306e\u6642\u9650\u63aa\u7f6e\u3068\u3057\u3066\u3001\u65b0\u898f\u53d6\u5f97\u3059\u308b\u6a5f\u68b0\u30fb\u88c5\u7f6e\u306b\u3064\u3044\u3066\uff11\/\uff12\u3068\u3059\u308b\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 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10px;\"><strong>\uff08\uff15\uff09\u3000\u56fd\u969b\u8ab2\u7a0e<\/strong><\/p>\n<p>BEPS\u3092\u8e0f\u307e\u3048\u305f\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u6587\u66f8\u5316\u306b\u4fc2\u308b\u56fd\u5185\u7a0e\u5236\u306e\u6574\u5099\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff16\uff09\u3000\u68ee\u6797\u5438\u53ce\u6e90\u5bfe\u7b56<\/strong><\/p>\n<p>\u65b0\u7a0e\u306e\u5275\u8a2d\u306f\u898b\u9001\u308a\u3001\u4eca\u5f8c\u306e\u691c\u8a0e\u3068\u3059\u308b\u3002\u5730\u7403\u6e29\u6696\u5316\u5bfe\u7b56\u7a0e\u306e\u4f7f\u9014\u62e1\u5927\u306f\u884c\u308f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff17\uff09\u3000\u8eca\u4f53\u8ab2\u7a0e<\/strong><\/p>\n<p>\u5e73\u621029\u5e74\uff14\u6708\u306b\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u3092\u5ec3\u6b62\u3059\u308b\u4e00\u65b9\u3001\u53d6\u5f97\u306b\u4fc2\u308b\u8ab2\u7a0e\u3068\u3057\u3066\u81ea\u52d5\u8eca\u7a0e\u74b0\u5883\u6027\u80fd\u5272\u3092\u5275\u8a2d\u3002\u81ea\u52d5\u8eca\u7a0e\u30b0\u30ea\u30fc\u30f3\u5316\u7279\u4f8b\u306e\u71c3\u8cbb\u57fa\u6e96\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3002<\/p>\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\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\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>12\u670816\u65e5\u3001\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u3081\u3050\u308b\u6df7\u4e71\u304b\u3089\u3001\u5f53\u521d\u4e88\u5b9a\u304b\u3089\u5927\u5e45\u306b\u9045\u308c\u3066\u4e0e\u515a\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4ee5\u4e0b\u3001\u5927\u7db1\uff09\u300d\u304c\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u305f\u3002<br \/>\n\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u76ee\u7389\u306f\u3001\u3044\u3046\u307e\u3067\u3082\u306a\u304f\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165\u3068\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u3067\u3042\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":[626],"backnumber":[1824],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 00:08:34","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/84397"}],"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=84397"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/84397\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=84397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=84397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=84397"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=84397"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=84397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}