{"id":88874,"date":"2016-02-18T10:17:23","date_gmt":"2016-02-18T01:17:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=88874"},"modified":"2016-02-17T14:02:07","modified_gmt":"2016-02-17T05:02:07","slug":"tax-article-195","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-195\/","title":{"rendered":"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u4f1a\u793e\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u53d6\u5f97\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h2 style=\"text-align: center;\"><strong><span style=\"color: #ff6600;\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/span><span style=\"font-size: 20px;\">\u306e<\/span><span style=\"color: #006400;\">\u4f1a\u793e\u5b9f\u52d9<\/span><\/strong><\/h2>\n<h3 style=\"text-align: center;\">\uff31\uff06\uff21<\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u53d6\u5f97\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3000<strong>\u4e0a\u524d\u3000\u525b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#B0C4DE;\"><\/div>\n<h2 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3008\uff31\u3009<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#B0C4DE;\"><\/div>\n<p><strong>\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u304b\u3089\u500b\u4eba\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u969b\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#FFB6C1;\"><\/div>\n<h2 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3008\uff21\u3009<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#FFB6C1;\"><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u53d6\u5f97\u65b9\u6cd5<\/strong><\/h4>\n<p>\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u304b\u3089\u500b\u4eba\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u65b9\u6cd5\u306f\u3001\u5bfe\u9762\u3001\u90f5\u9001\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u304c\u6319\u3052\u3089\u308c\u308b\u3002\u5bfe\u9762\u3001\u90f5\u9001\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u306e\u3044\u305a\u308c\u306b\u3088\u308b\u5834\u5408\u3067\u3082\u3001\u6210\u308a\u3059\u307e\u3057\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3001\u756a\u53f7\u78ba\u8a8d\u3068\u8eab\u5143\u78ba\u8a8d\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u306a\u304a\u3001\u5f93\u696d\u54e1\u306e\u6276\u990a\u89aa\u65cf\u306b\u3064\u3044\u3066\u306f\u3001\u756a\u53f7\u78ba\u8a8d\u306f\u5fc5\u8981\u3001\u8eab\u5143\u78ba\u8a8d\u306f\u5f93\u696d\u54e1\u304c\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u4e0d\u8981\u3067\u3042\u308b\u3002<!--more--><\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u5bfe\u9762<\/strong><\/h4>\n<h4>\u2460\u3000\u756a\u53f7\u78ba\u8a8d<\/h4>\n<p>\u756a\u53f7\u78ba\u8a8d\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u308a\u884c\u3046\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:#FFFFFF;color:#000000;border-color:#87CEEB;\">\n\t\t<ul>\n<li>\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9<\/li>\n<li>\u901a\u77e5\u30ab\u30fc\u30c9<\/li>\n<li>\u500b\u4eba\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u305f\u4f4f\u6c11\u7968\u306e\u30b3\u30d4\u30fc\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<h4>\u2461\u3000\u8eab\u5143\u78ba\u8a8d<\/h4>\n<p>\u5bfe\u9762\u3067\u78ba\u8a8d\u3057\u3066\u5f93\u696d\u54e1\u672c\u4eba\u306b\u76f8\u9055\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308c\u3070\u3001\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u90f5\u9001<\/strong><\/h4>\n<h4>\u2460\u3000\u756a\u53f7\u78ba\u8a8d<\/h4>\n<p>\u756a\u53f7\u78ba\u8a8d\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u308a\u884c\u3046\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:#FFFFFF;color:#000000;border-color:#87CEEB;\">\n\t\t<ul>\n<li>\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u306e\u30b3\u30d4\u30fc<\/li>\n<li>\u901a\u77e5\u30ab\u30fc\u30c9\u306e\u30b3\u30d4\u30fc<\/li>\n<li>\u500b\u4eba\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u305f\u4f4f\u6c11\u7968\u306e\u30b3\u30d4\u30fc\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<h4>\u2461\u3000\u8eab\u5143\u78ba\u8a8d<\/h4>\n<p>\u8eab\u5143\u78ba\u8a8d\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u308a\u884c\u3046\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:#FFFFFF;color:#000000;border-color:#87CEEB;\">\n\t\t<ul>\n<li>\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u306e\u30b3\u30d4\u30fc<\/li>\n<li>\u904b\u8ee2\u514d\u8a31\u8a3c\u3001\u30d1\u30b9\u30dd\u30fc\u30c8\u7b49\u306e\u5199\u771f\u4ed8\u304d\u8eab\u5206\u8a3c\u660e\u66f8\u306e\u30b3\u30d4\u30fc\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<h4><strong>\uff08\uff13\uff09\u3000\u30aa\u30f3\u30e9\u30a4\u30f3<\/strong><\/h4>\n<h4>\u2460\u3000\u756a\u53f7\u78ba\u8a8d<\/h4>\n<p>\u756a\u53f7\u78ba\u8a8d\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u308a\u884c\u3046\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:#FFFFFF;color:#000000;border-color:#BA55D3;\">\n\t\t<ul>\n<li>\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u306e\u753b\u50cf\u30c7\u30fc\u30bf\u3092\u6dfb\u4ed8\u3057\u305f\u30e1\u30fc\u30eb\u306e\u53d7\u4fe1<\/li>\n<li>\u901a\u77e5\u30ab\u30fc\u30c9\u306e\u753b\u50cf\u30c7\u30fc\u30bf\u3092\u6dfb\u4ed8\u3057\u305f\u30e1\u30fc\u30eb\u306e\u53d7\u4fe1<\/li>\n<li>\u500b\u4eba\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u305f\u4f4f\u6c11\u7968\u306e\u753b\u50cf\u30c7\u30fc\u30bf\u3092\u6dfb\u4ed8\u3057\u305f\u30e1\u30fc\u30eb\u306e\u53d7\u4fe1\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<h4>\u2461\u3000\u8eab\u5143\u78ba\u8a8d<\/h4>\n<p>\u8eab\u5143\u78ba\u8a8d\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u308a\u884c\u3046\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:#FFFFFF;color:#000000;border-color:#BA55D3;\">\n\t\t<ul>\n<li>\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u306e\u753b\u50cf\u30c7\u30fc\u30bf\u3092\u6dfb\u4ed8\u3057\u305f\u30e1\u30fc\u30eb\u306e\u53d7\u4fe1<\/li>\n<li>\u904b\u8ee2\u514d\u8a31\u8a3c\u3001\u30d1\u30b9\u30dd\u30fc\u30c8\u7b49\u306e\u5199\u771f\u4ed8\u304d\u8eab\u5206\u8a3c\u660e\u66f8\u306e\u753b\u50cf\u30c7\u30fc\u30bf\u3092\u6dfb\u4ed8\u3057\u305f\u30e1\u30fc\u30eb\u306e\u53d7\u4fe1<\/li>\n<li>ID\u53ca\u3073\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u5165\u529b\u3057\u3066\u30ed\u30b0\u30a4\u30f3\u3057\u305f\u30d1\u30bd\u30b3\u30f3\u304b\u3089\u306e\u30e1\u30fc\u30eb\u306e\u53d7\u4fe1\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u53d6\u5f97\u6642\u671f<\/strong><\/h4>\n<p>\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u304b\u3089\u500b\u4eba\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u6642\u671f\u306f\u3001\u5165\u793e\u6642\u3001\u500b\u4eba\u756a\u53f7\u672a\u53d6\u5f97\u306e\u5f93\u696d\u54e1\u306e\u9000\u793e\u6642\u3001\u305d\u306e\u4ed6\u306e\u6642\u671f\u304c\u6319\u3052\u3089\u308c\u308b\u3002\u306a\u304a\u3001\u5f93\u696d\u54e1\u306e\u5165\u793e\u6642\u30fb\u9000\u793e\u6642\u306b\u4f5c\u6210\u3059\u308b\u884c\u653f\u624b\u7d9a\u66f8\u985e\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308c<a title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u4f1a\u793e\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5165\u793e\u6642\u306e\u66f8\u985e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-190\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a><a title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u4f1a\u793e\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u9000\u793e\u6642\u306e\u66f8\u985e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-193\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u5165\u793e\u6642<\/strong><\/h4>\n<h4>\u2460\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5f93\u696d\u54e1<\/h4>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3078\u306e\u8a18\u8f09\u306b\u3088\u308a\u3001\u500b\u4eba\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u3002<\/p>\n<h4>\u2461\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u5f93\u696d\u54e1<\/h4>\n<p>\u500b\u4eba\u756a\u53f7\u3092\u53d6\u5f97\u3057\u306a\u304f\u3066\u3082\u304b\u307e\u308f\u306a\u3044\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u500b\u4eba\u756a\u53f7\u672a\u53d6\u5f97\u306e\u5f93\u696d\u54e1\u306e\u9000\u793e\u6642<\/strong><\/h4>\n<h4>\u2460\u3000\u96c7\u7528\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1<\/h4>\n<p>\u96c7\u7528\u4fdd\u967a\u306e\u8cc7\u683c\u55aa\u5931\u624b\u7d9a\u66f8\u985e\u306b\u8a18\u8f09\u3059\u308b\u305f\u3081\u3001\u500b\u4eba\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u3002<\/p>\n<h4>\u2461\u3000\u96c7\u7528\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u306a\u3044\u5f93\u696d\u54e1<\/h4>\n<p>\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\uff09\u3001\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\uff09\u3001\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u305f\u3081\u3001\u500b\u4eba\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u3002\u9000\u8077\u91d1\u3092\u652f\u7d66\u305b\u305a\u3001\u304b\u3064\u3001\u6b21\u306e<strong><span style=\"color: #b22222;\">\uff08\uff41\uff09\u3000<\/span>\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\uff09<\/strong>\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u5f93\u696d\u54e1\u304b\u3089\u306f\u3001\u500b\u4eba\u756a\u53f7\u3092\u53d6\u5f97\u3057\u306a\u304f\u3066\u3082\u304b\u307e\u308f\u306a\u3044\u3002\u306a\u304a\u3001\u672c\u9805\u3067\u306f\u5f93\u696d\u54e1\u3068\u5f79\u54e1\u306e\u53d6\u6271\u3044\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u3082\u8ff0\u3079\u308b\u3002<\/p>\n<p><strong><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\uff09<\/strong><\/p>\n<p>\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u306e\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u5834\u5408\u3067\u3042\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:#FFFFFF;color:#000000;border-color:#3CB371;\">\n\t\t<ul>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u4f1a\u793e\u3078\u63d0\u51fa\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1<br \/>\n\u30fb\u30fb\u30fb\u5e73\u621028\u5e74\u4e2d\u306e\u7d66\u4e0e\u306e\u652f\u6255\u91d1\u984d\u304c250\u4e07\u5186\u8d85<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u4f1a\u793e\u3078\u63d0\u51fa\u3057\u3066\u3044\u308b\u5f79\u54e1<br \/>\n\u30fb\u30fb\u30fb\u5e73\u621028\u5e74\u4e2d\u306e\u7d66\u4e0e\u306e\u652f\u6255\u91d1\u984d\u304c50\u4e07\u5186\u8d85<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u4f1a\u793e\u3078\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5f93\u696d\u54e1\u3001\u5f79\u54e1<br \/>\n\u30fb\u30fb\u30fb\u5e73\u621028\u5e74\u4e2d\u306e\u7d66\u4e0e\u306e\u652f\u6255\u91d1\u984d\u304c50\u4e07\u5186\u8d85<\/li>\n<\/ul>\n<\/div>\n<p><strong><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\uff09<\/strong><\/p>\n<p>\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u306e\u306f\u3001\u5f79\u54e1\u306b\u5bfe\u3057\u3066\u9000\u8077\u91d1\u3092\u652f\u7d66\u3057\u305f\u5834\u5408\u3067\u3042\u308b\u3002<\/p>\n<p><strong><span style=\"color: #b22222;\">\uff08\uff43\uff09<\/span>\u3000\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8<\/strong><\/p>\n<p>\u4f1a\u793e\u306b\u63d0\u51fa\u3059\u308b\u306e\u306f\u3001\u5f93\u696d\u54e1\u3001\u5f79\u54e1\u554f\u308f\u306a\u3044\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u305d\u306e\u4ed6\u306e\u6642\u671f<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09<\/strong>\u3001<strong>\uff08\uff12\uff09<\/strong>\u306b\u8a72\u5f53\u3057\u306a\u3044\u5f93\u696d\u54e1\u306e\u500b\u4eba\u756a\u53f7\u306f\u3001\u5e73\u621028\u5e74\u4e2d\u306b\u53d6\u5f97\u3057\u3066\u304a\u3051\u3070\u3088\u3044\u3002<\/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>\u3010\u53c2\u8003URL\u3011<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/mynumberinfo\/honninkakunin\/shorui.htm\" target=\"_blank\">\u756a\u53f7\u6cd5\u4ee4\u3001\u56fd\u7a0e\u5e81\u544a\u793a\u306b\u304a\u3051\u308b\u4e3b\u306a\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u7b49<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u4f1a\u793e\u5b9f\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/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>\u3008\uff31\u3009\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u304b\u3089\u500b\u4eba\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u969b\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\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":[492],"backnumber":[1832],"series":[942],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-19 18:02:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/88874"}],"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=88874"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/88874\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=88874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=88874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=88874"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=88874"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=88874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}