{"id":85014,"date":"2015-12-24T10:14:34","date_gmt":"2015-12-24T01:14:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=85014"},"modified":"2015-12-23T12:36:21","modified_gmt":"2015-12-23T03:36:21","slug":"international-article-52","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-52\/","title":{"rendered":"\u3053\u308c\u3060\u3051\u77e5\u3063\u3066\u304a\u3053\u3046\uff01\u300e\u30a4\u30f3\u30c9\u7a0e\u5236\u300f\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u30a4\u30f3\u30c9\u306e\uff36\uff21\uff34\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u3053\u308c\u3060\u3051\u77e5\u3063\u3066\u304a\u3053\u3046\uff01<\/strong><\/h4>\n<h2 style=\"text-align: center;\"><strong>\u300e<span style=\"color: #d2691e;\">\u30a4\u30f3\u30c9<\/span>\u7a0e\u5236\u300f<\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff16\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30a4\u30f3\u30c9\u306e\uff36\uff21\uff34\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u91ce\u702c\u3000\u5927\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u9023\u8f09\u306e\u6700\u7d42\u56de\u3068\u306a\u308b\u4eca\u56de\u306f\u3001\u30a4\u30f3\u30c9\u306e\u300c\uff36\uff21\uff34\u300d\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u3088\u3046\u3002<\/p>\n<p>\uff36\uff21\uff34\u306f\u3001<a title=\"\u3053\u308c\u3060\u3051\u77e5\u3063\u3066\u304a\u3053\u3046\uff01\u300e\u30a4\u30f3\u30c9\u7a0e\u5236\u300f\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u30a4\u30f3\u30c9\u306e\u30b5\u30fc\u30d3\u30b9\u7a0e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-51\/\" target=\"_blank\">\u524d\u56de<\/a>\u8aac\u660e\u3057\u305f\u300c\u30b5\u30fc\u30d3\u30b9\u7a0e\u300d\u3068\u306f\u7570\u306a\u308a\u3001\u300c\u30e2\u30ce\u300d\u306b\u304b\u304b\u308b\u9593\u63a5\u7a0e\u3067\u3001\u6b63\u5f0f\u540d\u79f0\u306f\u201cValue Added TAX\u201d\u3067\u3042\u308b\u3002<\/p>\n<p>\u65e5\u672c\u8a9e\u3067\u306f\u300c\u4ed8\u52a0\u4fa1\u5024\u7a0e\u300d\u3068\u8a33\u3059\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3002\u307e\u305f\u3001\u7269\u54c1\u7a0e\uff08<a title=\"\u3053\u308c\u3060\u3051\u77e5\u3063\u3066\u304a\u3053\u3046\uff01\u300e\u30a4\u30f3\u30c9\u7a0e\u5236\u300f\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u30a4\u30f3\u30c9\u306e\u7269\u54c1\u7a0e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-50\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u53c2\u7167\uff09\u3084\u30b5\u30fc\u30d3\u30b9\u7a0e\u3068\u7570\u306a\u308a\u300c\u5dde\u7a0e\u300d\u306a\u306e\u3067\u3001\u300c\u5dde\u4ed8\u52a0\u4fa1\u5024\u7a0e\u300d\u3068\u8a33\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\uff36\uff21\uff34\u306f\u5dde\u3054\u3068\u306b\u305d\u306e\u7a0e\u7387\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u65e5\u672c\u306e\u5c02\u9580\u5bb6\u306b\u3068\u3063\u3066\u3068\u3063\u3064\u304d\u306b\u304f\u3044\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u306e\u3067\u6ce8\u610f\u3092\u8981\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\uff36\uff21\uff34\u3068\u306f<\/strong><\/h4>\n<p>\uff36\uff21\uff34\u3068\u306f\u3001\u30a4\u30f3\u30c9\u56fd\u5185\u3067\u306e\u300c\u30e2\u30ce\u300d\u306e\u8ca9\u58f2\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u9593\u63a5\u7a0e\u3067\u3042\u308b\u3002\u57fa\u672c\u7684\u306b\u300c\u30e2\u30ce\u300d\u3067\u3042\u308c\u3070\u3059\u3079\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u8003\u3048\u3066\u3088\u3044\u3002<\/p>\n<p>\u7269\u54c1\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u88fd\u9020\u696d\u306e\u5834\u5408\u306f\u3069\u3046\u306a\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u300c\u4e21\u65b9\u300d\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<!--more--><\/p>\n<p>\u305d\u3057\u3066\u524d\u8ff0\u306e\u3088\u3046\u306b\uff36\uff21\uff34\u306f\u5dde\u7a0e\u3067\u3042\u308b\u305f\u3081\u3001\u7a0e\u7387\u306f\u5dde\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u3002\u305f\u3068\u3048\u3070\u30c7\u30ea\u30fc\u3067\u3042\u308c\u307012.5\uff05\u3001\u96a3\u308a\u306e\u30cf\u30ea\u30a2\u30ca\u5dde\u3067\u3042\u308c\u307013.125\uff05\u3068\u306a\u308b\u304c\u3001\u4e00\u822c\u7684\u306b\u306f12\uff5e14\uff05\u306e\u7bc4\u56f2\u306b\u53ce\u307e\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\uff36\uff21\uff34\u306e\u4ed5\u7d44\u307f<\/strong><\/h4>\n<p>\uff36\uff21\uff34\u7d0d\u4ed8\u306e\u4ed5\u7d44\u307f\u3082\u3001\u4ed6\u306e\u9593\u63a5\u7a0e\u3068\u57fa\u672c\u7684\u306b\u306f\u540c\u3058\u3067\u3042\u308b\u3002\u300c\u53d7\u53d6\uff36\uff21\uff34\u300d\u3068\u300c\u652f\u6255\uff36\uff21\uff34\u300d\u3092\u76f8\u6bba\u3057\u3001\u305d\u306e\u5dee\u984d\u5206\u3060\u3051\u3092\u7d0d\u4ed8\u3059\u308b\u5f62\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\uff36\uff33\uff34\u3068\uff23\uff33\uff34<\/strong><\/h4>\n<p>\u3055\u3066\u3001\u3053\u3053\u307e\u3067\u306e\u8a71\u3060\u3068\u300c\u306a\u3093\u3060\u3001\uff36\uff21\uff34\u3063\u3066\u5dde\u3054\u3068\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u6d88\u8cbb\u7a0e\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u300d\u3068\u601d\u3046\u4eba\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u304c\u3001\u554f\u984c\u306f\u300c<span style=\"text-decoration: underline;\">\u5dde\u3092\u307e\u305f\u3044\u3067\u30e2\u30ce\u3092\u58f2\u3063\u3066\u3057\u307e\u3063\u305f\u30b1\u30fc\u30b9<\/span>\u300d\u3067\u3042\u308b\u3002<\/p>\n<p>\u30e2\u30ce\u306e\u8ca9\u58f2\u304c\u5dde\u5185\u3067\u5b8c\u7d50\u3059\u308c\u3070\u3088\u3044\u306e\u3060\u304c\u3001\u5dde\u3092\u307e\u305f\u3044\u3067\u3057\u307e\u3063\u305f\u30b1\u30fc\u30b9\u3067\u306f\u7a0e\u306e\u540d\u524d\u304c\u5909\u308f\u308a<span style=\"color: #b22222;\">\u300c\uff23\uff33\uff34\uff1aCentral Sales Tax\u30fb\u30fb\u30fb\u4e2d\u592e\u8ca9\u58f2\u7a0e\u300d<\/span>\u3068\u306a\u308b\uff08<a title=\"\u3053\u308c\u3060\u3051\u77e5\u3063\u3066\u304a\u3053\u3046\uff01\u300e\u30a4\u30f3\u30c9\u7a0e\u5236\u300f\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u30a4\u30f3\u30c9\u306e\u9593\u63a5\u7a0e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-48\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u306e\uff23\uff33\uff34\u306e\u7a0e\u7387\u306f\u300c\u58f2\u4e3b\u306e\u6240\u5728\u5730\u300d\u3067\u6c7a\u307e\u308b\u305f\u3081\u3001\u7a0e\u7387\u81ea\u4f53\u306f\uff36\uff21\uff34\u3068\u540c\u3058\u306a\u306e\u3060\u304c\u3001\u554f\u984c\u306f\u305d\u306e\u76f8\u6bba\u95a2\u4fc2\u3067\u3042\u308b\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u30c7\u30ea\u30fc\u306b\u3042\u308b<span style=\"color: #333399;\">\uff21\u793e<\/span>\u304b\u3089\u96a3\u308a\u306e\u30cf\u30ea\u30a2\u30ca\u5dde\u306e<span style=\"color: #cd5c5c;\">\uff22\u793e<\/span>\u306b\u30e2\u30ce\u3092\u58f2\u308a\u3001\u305d\u306e\u5f8c\u3001\u540c\u3058\u30cf\u30ea\u30a2\u30ca\u5dde\u5185\u306e<span style=\"color: #006400;\">\uff23\u793e<\/span>\u306b\u30e2\u30ce\u3092\u58f2\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3092\u60f3\u50cf\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\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:#CD853F;\">\n\t\t<p><strong><\/strong><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u3010\u5546\u6d41\u306e\u30a4\u30e1\u30fc\u30b8\u3011<\/span><\/strong><\/p>\n<p><span style=\"color: #333399;\">\uff21\u793e<\/span>\uff08\u30c7\u30ea\u30fc\uff09\u21d2<span style=\"color: #cd5c5c;\">\uff22\u793e<\/span>\uff08\u30cf\u30ea\u30a2\u30ca\uff09\u21d2<span style=\"color: #006400;\">\uff23\u793e<\/span>\uff08\u30cf\u30ea\u30a2\u30ca\uff09<\/p>\n<\/div>\n<p>\u300c<span style=\"color: #333399;\">\uff21\u793e<\/span>\u21d2<span style=\"color: #cd5c5c;\">\uff22\u793e<\/span>\u300d\u306e\u53d6\u5f15\u306b\u306f\u3001\u58f2\u4e3b\u3067\u3042\u308b\uff21\u793e\u6240\u5728\u5730\u306e\u30c7\u30ea\u30fc\u306b\u304a\u3051\u308b\uff36\uff21\uff34\u3068\u540c\u3058\u7a0e\u738712.5\uff05\u304c\uff23\uff33\uff34\u3068\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\uff08\u5dde\u3092\u307e\u305f\u3044\u3067\u3044\u308b\u305f\u3081\uff23\uff33\uff34\u3068\u306a\u308b\uff09\u3002<\/p>\n<p>\u305d\u3057\u3066\u300c<span style=\"color: #cd5c5c;\">\uff22\u793e<\/span>\u21d2<span style=\"color: #006400;\">\uff23\u793e<\/span>\u300d\u306f\u540c\u3058\u5dde\u5185\u306a\u306e\u3067\u3001\u30cf\u30ea\u30a2\u30ca\uff36\uff21\uff34\u304c13.125\uff05\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u3053\u3061\u3089\u306f\u5dde\u3092\u307e\u305f\u3044\u3067\u3044\u306a\u3044\u306e\u3067\uff36\uff21\uff34\u306e\u307e\u307e\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3053\u306e\u5834\u5408\u3001\uff22\u793e\u306f\u3001\u300c<span style=\"color: #333399;\">\uff21\u793e<\/span>\u306b\u652f\u6255\u3063\u305f\u30c7\u30ea\u30fc\uff23\uff33\uff3412.5\uff05\u300d\u3068\u300c<span style=\"color: #006400;\">\uff23\u793e<\/span>\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u30cf\u30ea\u30a2\u30ca\uff23\uff33\uff3413.125\uff05\u300d\u306f\u7ba1\u8f44\u306e\u5dde\u7a0e\u52d9\u7f72\u304c\u7570\u306a\u308b\u305f\u3081\u306b\u3001\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u5b9f\u969b\u3053\u306e\u76f8\u6bba\u95a2\u4fc2\u3092\u8003\u616e\u305b\u305a\u306b\u9032\u51fa\u3059\u308b\u5dde\u3092\u6c7a\u3081\u3066\u3057\u307e\u3044\u3001\u5f8c\u306b\u306a\u3063\u3066\u76f8\u6bba\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u4e8b\u5b9f\u306b\u6c17\u3065\u304d\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u591a\u5927\u306a\u5f71\u97ff\u304c\u51fa\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u65e5\u7cfb\u4f01\u696d\u3082\u5c11\u306a\u304f\u306a\u3044\u3002<\/p>\n<p>\u30e2\u30ce\u3092\u53d6\u308a\u6271\u3046\u4f1a\u793e\u306e\u5834\u5408\u306f\u3001\u9032\u51fa\u524d\u306b\u5165\u5ff5\u306a\u300c\u7a0e\u52d9\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u300d\u3092\u884c\u3046\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\uff36\uff21\uff34\u304c\u76f8\u6bba\u3067\u304d\u306a\u3044\u554f\u984c\u3078\u306e\u5bfe\u51e6\u2460\u30fb\u30fb\u30fb\u652f\u5e97\u3092\u4f5c\u308b<\/strong><\/h4>\n<p>\u3053\u306e\u3088\u3046\u306b\uff36\uff21\uff34\uff08\uff23\uff33\uff34\uff09\u306b\u95a2\u3057\u3066\u306f\u3001\u305d\u306e\u76f8\u6bba\u304c\u554f\u984c\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u4e8b\u524d\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u304c\u5927\u5207\u3060\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308b\u304c\u3001\u5b9f\u52d9\u7684\u306b\u306f\u300c\u9867\u5ba2\u304c\u3069\u3053\u306e\u5dde\u306b\u3042\u308b\u304b\uff1f\u300d\u306f\u30a4\u30f3\u30c9\u5e02\u5834\u3092\u958b\u62d3\u3059\u308b\u904e\u7a0b\u3067\u521d\u3081\u3066\u5206\u304b\u308b\u3082\u306e\u3067\u3082\u3042\u308b\u306e\u3067\u3001\u305d\u306e\u5bfe\u5fdc\u306f\u306a\u304b\u306a\u304b\u96e3\u3057\u3044\u3068\u3053\u308d\u3067\u3042\u308b\u3068\u8a00\u3048\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u3082\u3057\u4ed6\u5dde\u306b\u65b0\u305f\u306a\u5927\u53e3\u306e\u9867\u5ba2\u304c\u3067\u304d\u305f\u5834\u5408\u3001\u305d\u306e\u9867\u5ba2\u304b\u3089\u300c\uff36\uff21\uff34\u306e\u76f8\u6bba\u304c\u3057\u305f\u3044\u306e\u3067\u3001\u308f\u304c\u793e\u304c\u3042\u308b\uff21\u5dde\u306b\u9032\u51fa\u3057\u3066\u304f\u308c\u300d\u3068\u8981\u6c42\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u5b9f\u969b\u306b\u306f\u8d77\u3053\u308a\u5f97\u308b\u3002<\/p>\n<p>\u9867\u5ba2\u306e\u610f\u5411\u306b\u5f93\u3044\u3001\u5b9f\u969b\u306b\u4ed6\u5dde\u3078\u652f\u5e97\u3092\u51fa\u3059\u4f01\u696d\u3082\u5c11\u306a\u304f\u306a\u3044\u304c\u3001\uff36\uff21\uff34\u306e\u767b\u9332\u3092\u62c5\u5f53\u3057\u3066\u3044\u308b\u5404\u5dde\u306e\u62c5\u5f53\u5b98\u306f\u53b3\u3057\u304f\u3001\u3057\u3063\u304b\u308a\u4e8b\u696d\u6240\u3084\u5009\u5eab\u304c\u3042\u308a\u3001\u307e\u305f\u5e38\u99d0\u306e\u5f93\u696d\u54e1\u304c\u3044\u306a\u3044\u3068\u306a\u304b\u306a\u304b\u305d\u306e\u5dde\u3067\u306e\uff36\uff21\uff34\u767b\u9332\u304c\u5b8c\u4e86\u3057\u306a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3042\u308b\u3002<\/p>\n<p>\u5b9f\u969b\u3001\uff36\uff21\uff34\u767b\u9332\u306e\u305f\u3081\u3060\u3051\u306b\u534a\u5e74\u4ee5\u4e0a\u3092\u8981\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u306e\u3067\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u652f\u969c\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u524d\u5012\u3057\u3067\u306e\u5bfe\u7b56\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\uff36\uff21\uff34\u304c\u76f8\u6bba\u3067\u304d\u306a\u3044\u554f\u984c\u3078\u306e\u5bfe\u51e6\u2461\u30fb\u30fb\u30fb\u30d5\u30a9\u30fc\u30e0\uff23\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/h4>\n<p>\u3082\u3046\uff11\u3064\u3001\u300c\u76f8\u6bba\u3067\u304d\u306a\u3044\uff36\uff21\uff34\u300d\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u306e\u304c\u3001\u300c\u30d5\u30a9\u30fc\u30e0\uff23\u300d\u3068\u3044\u3046\u66f8\u985e\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\uff23\uff33\uff34\u3092\uff12\uff05\u306b\u8efd\u6e1b\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3067\u3042\u308b\u3002<\/p>\n<p>\u5148\u307b\u3069\u3068\u540c\u3058\u5546\u6d41\u3067\u8003\u3048\u3066\u307f\u3088\u3046\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:#CD853F;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3010\u5546\u6d41\u306e\u30a4\u30e1\u30fc\u30b8\u3011<\/strong><\/span><\/p>\n<p><span style=\"color: #333399;\">\uff21\u793e<\/span>\uff08\u30c7\u30ea\u30fc\uff09\u21d2<span style=\"color: #cd5c5c;\">\uff22\u793e<\/span>\uff08\u30cf\u30ea\u30a2\u30ca\uff09\u21d2<span style=\"color: #006400;\">\uff23\u793e<\/span>\uff08\u30cf\u30ea\u30a2\u30ca\uff09<\/p>\n<\/div>\n<p>\u3053\u306e\u6642\u3001<span style=\"color: #cd5c5c;\">\uff22\u793e<\/span>\u304c\u30cf\u30ea\u30a2\u30ca\u5dde\u306e\u7a0e\u52d9\u5f53\u5c40\u306b\u300c\u30d5\u30a9\u30fc\u30e0\uff23\u300d\u3068\u3044\u3046\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u300c<span style=\"color: #333399;\">\uff21\u793e<\/span>\u21d2<span style=\"color: #cd5c5c;\">\uff22\u793e<\/span>\u300d\u306e\u53d6\u5f15\u306e\uff23\uff33\uff34\u3092\uff12\uff05\u307e\u3067\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u5f53\u7136\u3001\u305d\u306e\u8efd\u6e1b\u3055\u308c\u305f\uff12\uff05\u3082\u76f8\u6bba\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3042\u308b\u304c\u300112.5\uff05\u3082\u306e\uff23\uff33\uff34\u304c\u76f8\u6bba\u3067\u304d\u306a\u304f\u306a\u308b\u3088\u308a\u3082\u30c0\u30e1\u30fc\u30b8\u306f\u5c0f\u3055\u3044\u3068\u8a00\u3048\u308b\u3002<\/p>\n<p>\u305f\u3060\u3001\u5b9f\u969b\u306f\u5f8c\u306b\u306a\u3063\u3066\u304b\u3089\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u300c\u30d5\u30a9\u30fc\u30e0\uff23\u300d\u306e\u69d8\u5f0f\u3084\u8a18\u8f09\u5185\u5bb9\u306b\u4e0d\u5099\u304c\u3042\u308b\u306a\u3069\u3068\u6307\u6458\u3055\u308c\u3001\u8ffd\u52a0\u7d0d\u7a0e\u3092\u8981\u6c42\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u6563\u898b\u3055\u308c\u308b\u306e\u3067\u3001\u3053\u3061\u3089\u3082\u4e8b\u524d\u306b\u5c02\u9580\u5bb6\u3068\u306e\u76f8\u8ac7\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"color: #333399;\">\uff21\u793e<\/span>\u306e\u7acb\u5834\u304b\u3089\u3082\u554f\u984c\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u3002<\/p>\n<p>\u5dde\u5916\u306e<span style=\"color: #cd5c5c;\">\uff22\u793e<\/span>\u304b\u3089\u300c\u30d5\u30a9\u30fc\u30e0\uff23\u3092\u63d0\u51fa\u3057\u305f\u306e\u3067\u3001\uff23\uff33\uff34\u3092\uff12\uff05\u306b\u5f15\u304d\u4e0b\u3052\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u3088\u3046\u306b\u300d\u3068\u6307\u793a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3067\u3082\u3001<span style=\"color: #cd5c5c;\">\uff22\u793e<\/span>\u304c\u30a4\u30f3\u30c9\u4f01\u696d\u306e\u5834\u5408\u3001\u5b9f\u969b\u306b\u306f\u300c\u30d5\u30a9\u30fc\u30e0\uff23\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u3001\u30c8\u30e9\u30d6\u30eb\u306e\u3082\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u5b9f\u52d9\u7684\u306b\u306f\u3001\u307e\u305a\u6b63\u5f53\u306a12.5\uff05\u306e\uff23\uff33\uff34\u3092\u6255\u3046\u3088\u3046\u306b\u4f9d\u983c\u3057\u3001\u305d\u306e\u5f8c\u3001\u672c\u5f53\u306b\u300c\u30d5\u30a9\u30fc\u30e0\uff23\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308b\u30d7\u30eb\u30fc\u30d5\u3092\u624b\u306b\u5165\u308c\u3066\u304b\u3089\u5dee\u984d\u306e10.5\uff05\u3092\u8fd4\u9084\u3059\u308b\u3068\u3044\u3046\u5f62\u304c\u3001\u6700\u3082\u30ea\u30b9\u30af\u304c\u5c11\u306a\u3044\u304b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u3053\u3046\u3044\u3063\u305f\u5bfe\u5fdc\u306b\u306f\u73fe\u5730\u306e\u30a4\u30f3\u30c9\u4f01\u696d\u3068\u306e\u4ea4\u6e09\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u8a9e\u5b66\u306f\u3082\u3068\u3088\u308a\u3001\u6cd5\u4ee4\u306b\u57fa\u3065\u3044\u305f\u7c98\u308a\u5f37\u3044\u4ea4\u6e09\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\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        \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>\u3053\u306e\u9023\u8f09\u306e\u6700\u7d42\u56de\u3068\u306a\u308b\u4eca\u56de\u306f\u3001\u30a4\u30f3\u30c9\u306e\u300c\uff36\uff21\uff34\u300d\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u3088\u3046\u3002<br 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