{"id":87526,"date":"2016-02-04T10:13:33","date_gmt":"2016-02-04T01:13:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=87526"},"modified":"2016-04-07T12:20:39","modified_gmt":"2016-04-07T03:20:39","slug":"tax-article-194","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-194\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301075\u3011\u3000\u3014\u7b2c\uff19\u7ae0\u3015\u4ee3\u8868\u7684\u306a\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\uff08\u305d\u306e\uff13\uff1a\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u300d\u306e\u7bc4\u56f2\uff5e\u6700\u5224\u662d51.\uff13.18\u2460\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301075\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff19\u7ae0\u3015\u4ee3\u8868\u7684\u306a\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e\uff13\uff1a\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u300d\u306e\u7bc4\u56f2\uff5e\u6700\u5224\u662d51.\uff13.18\u2460\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7acb\u6b63\u5927\u5b66\u6cd5\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<h4><strong>\uff11\u3000\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d<\/strong><\/h4>\n<p>\u7a0e\u6cd5\u306e\u6761\u6587\u306b\u306f\u3001\u660e\u78ba\u306a\u5b9a\u7fa9\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u300d\u3084\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3082\u306e\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u591a\u304f\u51fa\u3066\u304d\u3066\u304a\u308a\u3001\u69d8\u3005\u306a\u898f\u5b9a\u306e\u9069\u7528\u306b\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u3044\u3046\u8981\u4ef6\u304c\u91cd\u8981\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u9069\u7528\u6761\u6587\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u5927\u304d\u304f\u6b21\u306e\uff12\u3064\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\uff11\u3064\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf\u3001\u5be1\u5a66\u53ca\u3073\u5be1\u592b\u306e\u5b9a\u7fa9\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff12\u6761\uff09\u306e\u307b\u304b\u3001\u96d1\u640d\u63a7\u9664\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c72\u6761\uff09\u3001\u533b\u7642\u8cbb\u63a7\u9664\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c73\u6761\uff09\u7b49\u3001\u6240\u5f97\u63a7\u9664\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u9069\u7528\u8981\u4ef6\u3067\u3042\u308b\u3002<\/p>\n<p>\u3082\u3046\uff11\u3064\u306f\u3001\u4e8b\u696d\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u308b\u89aa\u65cf\u304c\u3042\u308b\u5834\u5408\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c56\u6761\uff09\u3001\u4e8b\u696d\u306b\u5c02\u5f93\u3059\u308b\u89aa\u65cf\u304c\u3042\u308b\u5834\u5408\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c57\u6761\uff09\u306e\u9069\u7528\u8981\u4ef6\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u6240\u5f97\u7a0e\u6cd5\u7b2c56\u6761\u3067\u306f\u3001\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\u3068\u3057\u3066\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u306b\u652f\u6255\u3046\u7d66\u4e0e\u8cc3\u91d1\u7b49\u306e\u91d1\u984d\uff08\u6761\u6587\u306f\u300c\u4e8b\u696d\u306b\u5f93\u4e8b\u3057\u305f\u3053\u3068\u305d\u306e\u4ed6\u306e\u4e8b\u7531\u306b\u3088\u308a\u5f53\u8a72\u4e8b\u696d\u304b\u3089\u5bfe\u4fa1\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5bfe\u4fa1\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u300d\uff09\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u306a\u3089\u306a\u3044\u3068\u5b9a\u3081\u3066\u3044\u308b\uff08\u305f\u3060\u3057\u540c57\u6761\u3067\u306f\u305d\u306e\u4f8b\u5916\u3068\u3057\u3066\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\uff09\u304c\u3001\u4e00\u65b9\u3067\u3001\u305d\u306e\u89aa\u65cf\u304c\u305d\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u305d\u306e\u89aa\u65cf\u306e\u305d\u306e\u5bfe\u4fa1\u306b\u4fc2\u308b\u5404\u7a2e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3055\u308c\u308b\u3079\u304d\u91d1\u984d\u306f\u3001\u305d\u306e\u5c45\u4f4f\u8005\u306e\u5f53\u8a72\u4e8b\u696d\u306b\u4fc2\u308b\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u3001\u4e8b\u696d\u6240\u5f97\u306e\u91d1\u984d\u53c8\u306f\u5c71\u6797\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u300d\u3068\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u306a\u308b\u3079\u304d\u3053\u3068\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u554f\u984c\u306b\u95a2\u3057\u3066\u306f\u3001\u300c\u592b\u5f01\u8b77\u58eb\u30fb\u59bb\u5f01\u8b77\u58eb\u4e8b\u4ef6\u300d\uff08\u6700\u9ad8\u88c1\u5e73\u621016\u5e7411\u6708\uff12\u65e5\u5224\u6c7a\uff09\u53ca\u3073\u300c\u592b\u5f01\u8b77\u58eb\u30fb\u59bb\u7a0e\u7406\u58eb\u4e8b\u4ef6\u300d\uff08\u6700\u9ad8\u88c1\u5e73\u621017\u5e74\uff17\u6708\uff15\u65e5\u5224\u6c7a\uff09\u304c\u6709\u540d\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u304a\u4e92\u3044\u306b\u72ec\u7acb\u3057\u305f\u4e8b\u696d\u3092\u55b6\u3080\u592b\u5a66\u9593\u306e\u5f01\u8b77\u58eb\u5831\u916c\u3084\u7a0e\u7406\u58eb\u5831\u916c\u304c\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b\u5426\u304b\u304c\u4e89\u70b9\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u300c\u592b\u5f01\u8b77\u58eb\u30fb\u59bb\u5f01\u8b77\u58eb\u4e8b\u4ef6\u300d\u3067\u306e\u6700\u9ad8\u88c1\u306f\u3001\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u304c\u5c45\u4f4f\u8005\u3068\u5225\u306b\u4e8b\u696d\u3092\u55b6\u3080\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u3053\u3068\u3092\u7406\u7531\u306b\u6240\u5f97\u7a0e\u6cd556\u6761\u306e\u9069\u7528\u3092\u5426\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u300d\u3068\u306e\u5224\u793a\u304c\u3001\u7acb\u6cd5\u8da3\u65e8\u306e\u70b9\u304b\u3089\u306f\u554f\u984c\u3042\u308b\u3068\u3044\u3046\u6279\u5224\u3082\u3042\u308b\u304c\u3001\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u306f\u4f55\u3089\u898b\u89e3\u3092\u793a\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3053\u308c\u304b\u3089\u53d6\u308a\u4e0a\u3052\u308b\u662d\u548c51\u5e74\uff13\u670818\u65e5\u5224\u6c7a\u306f\u3001\u88ab\u5f15\u7528\u5224\u4f8b\u306e\u6570\u306f\u6c7a\u3057\u3066\u591a\u304f\u306f\u306a\u3044\u304c\u3001\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u5224\u793a\u3057\u305f\u6700\u9ad8\u88c1\u5224\u6c7a\u3068\u3057\u3066\u8457\u540d\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u307e\u305f\u539f\u5be9\u3068\u6700\u9ad8\u88c1\u304c\u7d50\u8ad6\u3092\u7570\u306b\u3057\u3066\u3044\u308b\u305f\u3081\u3001\uff12\u3064\u306e\u898b\u89e3\u306e\u76f8\u9055\u3092\u6bd4\u8f03\u3057\u306a\u304c\u3089\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u300d\u306e\u30e1\u30eb\u30af\u30de\u30fc\u30eb\u304c\u4f55\u304b\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u6982\u8981<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u2460<\/span>\u3000<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/detail2?id=64075\" target=\"_blank\">\u6700\u9ad8\u88c1\u662d\u548c51\u5e74\uff13\u670818\u65e5\u7b2c\u4e00\u5c0f\u6cd5\u5ef7\u5224\u6c7a<\/a><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n\u25b7\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c\u88c1\u6c7a\u53d6\u6d88\u7b49\u8acb\u6c42\uff08\u6700\u9ad8\u88c1\u5224\u6240\u7b2c\u4e00\u5c0f\u6cd5\u5ef7\u662d\u548c51\u5e74\uff13\u670818\u65e5\uff09\u300d<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\"><strong>\uff08\u4e8b\u6848\u306e\u6982\u8981\uff09<\/strong><\/span><br \/>\n\u5370\u5237\u696d\u3092\u55b6\u3080\u4e0a\u544a\u4eba\uff08\u539f\u544a\u30fb\u63a7\u8a34\u4eba\u3002\u4ee5\u4e0b\u3001\u5404\u88c1\u5224\u306e\u4e2d\u3067\u306f\u3001\u305d\u306e\u5be9\u7d1a\u306b\u5408\u308f\u305b\u3066\u8868\u8a18\u3059\u308b\u304c\u3001\u305d\u308c\u4ee5\u5916\u306f\u539f\u5247\u300c\uff38\u300d\u3068\u3059\u308b\uff09\u306f\u3001\u662d\u548c40\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306b\u3064\u304d\u3001\u5f53\u6642\u3001\u9577\u7537\u3068\u6b21\u7537\uff08\u3068\u3082\u306b\u5225\u5c45\u3057\u3066\u3044\u308b\uff09\u3092\u5f93\u696d\u54e1\u3068\u3057\u3066\u4f7f\u7528\u3057\u3001\u9577\u7537\u6b21\u7537\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3044\u3001\u305d\u308c\u3092\u640d\u91d1\u306b\u7b97\u5165\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u3002<br \/>\n\u3068\u3053\u308d\u304c41\u5e74\uff19\u6708\u306b\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u3053\u306e\u91d1\u984d\u3092\u3001\u6240\u5f97\u7a0e\u6cd556\u6761\u3088\u308a\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u300d\u3078\u306e\u652f\u6255\u3044\u3068\u3057\u3066\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3057\u3066\u66f4\u6b63\u51e6\u5206\u3092\u884c\u3063\u305f\u3002\u305d\u3053\u3067\uff38\u306f\u3001\u7570\u8b70\u7533\u7acb\u7b49\u3092\u7d4c\u3066\u8a34\u8a1f\u306b\u81f3\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3053\u306e\u9014\u4e2d\u3067\u3001\u7570\u8b70\u7533\u7acb\u306e\u68c4\u5374\u6c7a\u5b9a\uff0842\u5e74\uff11\u670825\u65e5\uff09\u76f4\u5f8c\uff0842\u5e74\uff12\u6708\uff17\u65e5\uff09\u306b\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u9577\u7537\u6b21\u7537\u3092\u6276\u990a\u89aa\u65cf\u306b\u7b97\u5165\u3057\u305f\u518d\u66f4\u6b63\u51e6\u5206\u3092\u884c\u3063\u3066\u3044\u308b\u3002\uff38\u306f\u3053\u306e\u6e1b\u984d\u66f4\u6b63\u51e6\u5206\u306b\u5bfe\u3057\u3066\u3001\u7570\u8b70\u7533\u7acb\u3092\u7d4c\u3066\u5be9\u67fb\u8acb\u6c42\u3092\u3057\u305f\u304c\u3001\u6e1b\u984d\u66f4\u6b63\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u6a29\u5229\u5229\u76ca\u306e\u4fb5\u5bb3\u3067\u306f\u306a\u3044\u306f\u306a\u3044\u3068\u3057\u3066\u5374\u4e0b\u88c1\u6c7a\uff0842\u5e7410\u670817\u65e5\uff09\u3068\u306a\u308a\u300143\u5e74\uff11\u670831\u65e5\uff08\u518d\u66f4\u6b63\u51e6\u5206\u306e\u5374\u4e0b\u88c1\u6c7a\u9001\u9054\u65e5\u3088\u308a\uff12\u30f6\u6708\uff0b25\u65e5\u5f8c\uff09\u306b\u51fa\u8a34\u306b\u53ca\u3093\u3060\u3002<\/p>\n<\/div>\n<\/div>\n<p>\u7b2c\u4e00\u5be9\u306f\u3001\u53d6\u6d88\u3092\u6c42\u3081\u308b\u3079\u304d\u51e6\u5206\u306f\u3001\u518d\u66f4\u6b63\u51e6\u5206\u3067\u306f\u306a\u304f\u66f4\u6b63\u51e6\u5206\u3067\u3042\u308a\u3001\u305d\u306e\u51fa\u8a34\u671f\u9650\u306f\u66f4\u6b63\u51e6\u5206\u306b\u4fc2\u308b\u7570\u8b70\u7533\u7acb\u306e\u68c4\u5374\u6c7a\u5b9a\u306e\u65e542\u5e74\uff11\u670825\u65e5\u306e\uff11\u5e74\u5f8c\u306e43\u5e74\uff11\u670825\u65e5\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u6cd5\u5b9a\u306e\u51fa\u8a34\u671f\u9650\u7d4c\u904e\u5f8c\u306e\u4e0d\u9069\u6cd5\u306e\u8a34\u3068\u3057\u3066\u3053\u308c\u3092\u5374\u4e0b\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u7b2c\u4e00\u5be9\u3067\u306f\u3001\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u300d\u306b\u3064\u3044\u3066\u306f\u306a\u3093\u3089\u5224\u793a\u3057\u3066\u3044\u306a\u3044\u3002\u4e00\u65b9\u3001\u63a7\u8a34\u5be9\u306f\u3001\u6cd5\u5f8b\u306e\u5c02\u9580\u5bb6\u3067\u306f\u306a\u3044\uff38\u304c\u51fa\u8a34\u671f\u9593\u3092\u5f92\u904e\u3057\u305f\u3053\u3068\u306b\u3064\u304d\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u304c\u3042\u308b\u3068\u3057\u3066\u672c\u6848\u306b\u3064\u3044\u3066\u5224\u65ad\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u5224\u6c7a\u306e\u69cb\u9020<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u4e00\u822c\u7684\u6cd5\u547d\u984c<\/strong><\/h4>\n<p>\u3053\u306e\u6700\u9ad8\u88c1\u5224\u6c7a\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u4e00\u822c\u7684\u6cd5\u547d\u984c\u300d\u306f\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u5224\u6c7a\u306e\u4e2d\u3067\u3001\u300c\u4e3b\u6587\u300d\u306b\u7d9a\u304d\u300c\u7406\u7531\u300d\u304c\u8a18\u3055\u308c\u3001\u305d\u306e\u4e2d\u3067\u539f\u5224\u6c7a\u304c\u3001\u5f53\u8a72\u4e8b\u6848\u306b\u3064\u3044\u3066\u6240\u5f97\u7a0e\u6cd5\u7b2c56\u6761\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u305f\u4e8b\u5b9f\u8a8d\u5b9a\u3092\u6319\u3052\u305f\u4e0a\u3067\u3001\u305d\u306e\u4e8b\u5b9f\u8a8d\u5b9a\u3092\u5426\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301069\u3011\u3000\u3014\u7b2c\uff18\u7ae0\u3015\u5224\u6c7a\u3092\u8aad\u3080\uff08\u305d\u306e\uff15\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-175\/\" target=\"_blank\">\u672c\u9023\u8f09\u301069\u3011<\/a>\u306b\u3001\u4e00\u822c\u7684\u6cd5\u547d\u984c\u3092\u6b20\u3044\u305f\u5224\u6c7a\u3092\u901a\u5e38\u300c\u4e8b\u4f8b\u5224\u6c7a\u300d\u3068\u547c\u3076\u65e8\u8a18\u3057\u305f\u304c\u3001\u3053\u306e\u5224\u6c7a\u3082\u3053\u306e\u4e8b\u4f8b\u5224\u6c7a\u306e\uff11\u3064\u3068\u3044\u3048\u308b\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u4e8b\u5b9f\u8a8d\u5b9a<\/strong><\/h4>\n<p>\u5224\u6c7a\u306f\u3001\u4e0a\u8a18\u9ad8\u88c1\u306e\u8a8d\u5b9a\u4e8b\u5b9f\u306b\u7d9a\u3051\u3066<\/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>\u3057\u304b\u3057\u306a\u304c\u3089\uff65\uff65\uff65\uff24\uff08\u9577\u7537\u6b21\u7537\u306e\u3053\u3068\u3002\u7b46\u8005\u633f\u5165\uff09\u3089\u306f\u3044\u305a\u308c\u3082\u5f53\u6642\u65e2\u306b\u7d50\u5a5a\u3057\u3066\u4e0a\u544a\u4eba\u3068\u5225\u5c45\u3057\u3066\u3044\u305f\u8005\u3067\u3042\u308a\u3001\u307e\u305f\u3001\u4e0a\u544a\u4eba\u306e\u4e8b\u696d\u304c\u89aa\u5b50\u3060\u3051\u306b\u3088\u308b\u5c0f\u898f\u6a21\u306a\u500b\u4eba\u4f01\u696d\u3067\u3042\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u53f3\uff08\uff11\uff09\u306a\u3044\u3057\uff08\uff14\uff09\u306e\u4e8b\u5b9f\uff08\u4e0a\u8a18\u306e\u3001\u9ad8\u88c1\u306e\u8a8d\u5b9a\u4e8b\u5b9f\u90e8\u5206\u3002\u7b46\u8005\u633f\u5165\uff09\u306e\u307f\u304b\u3089\u76f4\u3061\u306b\u3001\u4fc2\u4e89\u306e\u96c7\u4eba\u8cbb\u304c\uff24\u3089\u306b\u304a\u3044\u3066\u4e0a\u544a\u4eba\u306e\u4e8b\u696d\u306b\u5f93\u4e8b\u3057\u305f\u3053\u3068\u306e\u5bfe\u4fa1\u3067\u3042\u308b\u3053\u3068\u3092\u5426\u5b9a\u3057\u3001\u5bb6\u65cf\u9593\u306e\u6276\u990a\u306e\u4e00\u614b\u69d8\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u305f\u751f\u6d3b\u8cbb\u306b\u3059\u304e\u306a\u3044\u3068\u307f\u308b\u3053\u3068\u306f\u3001\u793e\u4f1a\u901a\u5ff5\u306b\u7167\u3089\u3057\u5f53\u3092\u5f97\u305f\u3082\u306e\u3068\u306f\u3044\u3044\u304c\u305f\u3044\u3002<\/p>\n<\/div>\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>\u305d\u3057\u3066\u3001\u539f\u5224\u6c7a\u6319\u793a\u306e\u8a3c\u62e0\u306b\u3088\u308c\u3070\u3001\uff24\u3089\u306f\u3001\u6bce\u6708\u652f\u7d66\u3092\u53d7\u3051\u308b\u53f3\u91d1\u54e1\u306e\u3046\u3061\u304b\u3089\u81ea\u3089\u306e\u8cac\u4efb\u3068\u8a08\u7b97\u3067\u305d\u308c\u305e\u308c\u306e\u5bb6\u8cc3\u3084\u98df\u8cbb\u305d\u306e\u4ed6\u306e\u65e5\u5e38\u306e\u751f\u6d3b\u8cbb\u3092\u652f\u51fa\u3057\u3001\u6642\u306b\u4e0a\u544a\u4eba\u304b\u3089\u82e5\u5e72\u306e\u63f4\u52a9\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3042\u3063\u305f\u3082\u306e\u306e\u3001\u57fa\u672c\u7684\u306b\u306f\u72ec\u7acb\u306e\u4e16\u5e2f\u3068\u3057\u3066\u306e\u751f\u8a08\u3092\u55b6\u3093\u3067\u3044\u305f\u3053\u3068\u304c\u3046\u304b\u304c\u308f\u308c\u308b\u306e\u3067\u3042\u308a\u3001\u53f3\u751f\u8a08\u306e\u6e90\u6cc9\u304c\u5c02\u3089\u4e0a\u544a\u4eba\u306e\u4e8b\u696d\u306b\u3042\u3063\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u4e0a\u544a\u4eba\u3068\u6709\u7121\u76f8\u6276\u3051\u3066\u65e5\u5e38\u751f\u6d3b\u306e\u8cc7\u3092\u5171\u901a\u306b\u3057\u3066\u3044\u305f\u3082\u306e\u3068\u8a8d\u3081\u308b\u306b\u306f\u8db3\u308a\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u3068\u3057\u305f\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u7d50\u8ad6<\/strong><\/h4>\n<p>\u4e0a\u8a18\u4e8b\u5b9f\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u300c\uff24\u3089\u3068\u4e0a\u544a\u4eba\u3068\u304c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u95a2\u4fc2\u306b\u3042\u3063\u305f\u3068\u5224\u65ad\u3057\u3001\u4e0a\u544a\u4eba\u306e\u672c\u8a34\u8acb\u6c42\u4e2d\u88ab\u4e0a\u544a\u4eba\uff39\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3066\u672c\u4ef6\u66f4\u6b63\u53ca\u3073\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u8ce6\u8ab2\u6c7a\u5b9a\u306e\u53d6\u6d88\u3092\u6c42\u3081\u308b\u90e8\u5206\u3092\u5931\u5f53\u3068\u3057\u305f\u539f\u5224\u6c7a\u306f\u3001\u3072\u3063\u304d\u3087\u3046\u3001\u6240\u5f97\u7a0e\u6cd556\u6761\u306e\u898f\u5b9a\u306e\u89e3\u91c8\u9069\u7528\u3092\u8aa4\u308a\uff65\uff65\uff65\u300d\u3068\u5224\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u691c\u8a0e<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u9ad8\u88c1\u5224\u6c7a<\/strong><\/h4>\n<p>\u9ad8\u88c1\u5224\u6c7a\u3067\u306f\u3001\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u8a8d\u5b9a\u3057\u3066\u56fd\u5074\u306e\u4e3b\u5f35\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002\u3067\u306f\u4f55\u304c\u5224\u65ad\u3092\u5206\u3051\u305f\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u307e\u305a\u539f\u5be9\u3067\u3042\u308b\u9ad8\u88c1\u5224\u6c7a\u3092\u5165\u624b\u3057\u3001\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p>\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/detail5?id=18158\" target=\"_blank\">\u88c1\u6c7a\u53d6\u6d88\u7b49\u8acb\u6c42\u63a7\u8a34\u4e8b\u4ef6\uff08\u798f\u5ca1\u9ad8\u88c1\u662d\u548c47\u5e7411\u670820\u65e5\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u306e\u4e2d\u3067\u4e8b\u5b9f\u8a8d\u5b9a\u3068\u3057\u3066\uff08\u3082\u3063\u3068\u3082\u3053\u308c\u306f\u3001\u5f53\u7136\u3001\u4e0a\u8a18<strong>\uff13\uff08\uff11\uff09<\/strong>\u306b\u8a18\u3057\u305f\u300c\u539f\u5224\u6c7a\u304c\u3001\u5f53\u8a72\u4e8b\u6848\u306b\u3064\u3044\u3066\u6240\u5f97\u7a0e\u6cd556\u6761\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u305f\u4e8b\u5b9f\u8a8d\u5b9a\u300d\u3068\u540c\u3058\u3082\u306e\u3068\u306a\u308b\uff09\u4ee5\u4e0b\u3092\u6319\u3052\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#87CEEB;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u2460<\/span>\u3000\u524d\u5e74\u307e\u3067\u306e\u6240\u5f97\u7a0e\u306e\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u9577\u7537\u6b21\u7537\u3092\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3057\u3066\u7533\u544a\u3057\u3001\u5c02\u5f93\u8005\u63a7\u9664\u3092\u53d7\u3051\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\">\u2461<\/span>\u3000\uff38\u306f\u5f53\u8a72\u5e74\u5ea6\u306b\u304a\u3044\u3066\u9577\u7537\u6b21\u7537\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3057\u3066\u304a\u3089\u305a\u3001\u307e\u305f\u5e02\u770c\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"text-align: center;\"><strong><span style=\"color: #808080;\">\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/span><\/strong><\/h4>\n<p>\u6b21\u56de\u3082\u5f15\u304d\u7d9a\u304d\u672c\u4e8b\u6848\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u7d9a\u304f\uff09<\/span><\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u3067\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>\u7a0e\u6cd5\u306e\u6761\u6587\u306b\u306f\u3001\u660e\u78ba\u306a\u5b9a\u7fa9\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u300d\u3084\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3082\u306e\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u591a\u304f\u51fa\u3066\u304d\u3066\u304a\u308a\u3001\u69d8\u3005\u306a\u898f\u5b9a\u306e\u9069\u7528\u306b\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u3044\u3046\u8981\u4ef6\u304c\u91cd\u8981\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n\u9069\u7528\u6761\u6587\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u5927\u304d\u304f\u6b21\u306e\uff12\u3064\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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":[163,366],"backnumber":[1830],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 16:06:08","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/87526"}],"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=87526"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/87526\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=87526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=87526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=87526"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=87526"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=87526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}