{"id":90280,"date":"2016-03-03T10:17:21","date_gmt":"2016-03-03T01:17:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=90280"},"modified":"2016-03-02T16:53:09","modified_gmt":"2016-03-02T07:53:09","slug":"tax-article-197","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-197\/","title":{"rendered":"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u4f1a\u793e\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u4fdd\u7ba1\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\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u4fdd\u7ba1\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\u53d6\u5f97\u3057\u305f\u500b\u4eba\u756a\u53f7\u3092\u4fdd\u7ba1\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<h4><strong>\uff11\u3000\u4fdd\u7ba1\u3059\u308b\u66f8\u985e\u30fb\u30c7\u30fc\u30bf<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u884c\u653f\u624b\u7d9a\u66f8\u985e<\/strong><\/h4>\n<p>\u5f93\u696d\u54e1\u306e\u500b\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u884c\u653f\u624b\u7d9a\u66f8\u985e\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<!--more--><\/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:#9400D3;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9400d3;\">\u2460<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/h28_01.pdf\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9400d3;\">\u2461<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/mynumberinfo\/jizenjyoho\/hotei\/pdf\/hotei1_1.pdf\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9400d3;\">\u2462<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/mynumberinfo\/jizenjyoho\/hotei\/pdf\/hotei1_2.pdf\" target=\"_blank\">\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9400d3;\">\u2463<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_37.htm\" target=\"_blank\">\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9400d3;\">\u2464<\/span>\u3000<a title=\"\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30b5\u30fc\u30d3\u30b9\" href=\"https:\/\/hoken.hellowork.go.jp\/assist\/600000.do?screenId=600000&amp;action=koyohohiLicenceLink\" target=\"_blank\">\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u5c4a<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9400d3;\">\u2465<\/span>\u3000<a title=\"\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30b5\u30fc\u30d3\u30b9\" href=\"https:\/\/hoken.hellowork.go.jp\/assist\/600000.do?screenId=600000&amp;action=koyohohiSoshitsuLink\" target=\"_blank\">\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u55aa\u5931\u5c4a<\/a><\/p>\n<\/div>\n<p><span style=\"color: #9400d3;\">\u2460<\/span>\u3068<span style=\"color: #9400d3;\">\u2463<\/span>\u306f\u3001\u4f1a\u793e\u3067\u4fdd\u7ba1\u3059\u308b\u3002\u4fdd\u7ba1\u671f\u9593\u306f\u3001\u63d0\u51fa\u671f\u9650\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e74\uff11\u670810\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff17\u5e74\u9593\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxanswer\/gensen\/2503.htm\" target=\"_blank\">No.2503\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u7b49\u306e\u4fdd\u5b58\u671f\u9650<\/a><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"color: #9400d3;\">\u2461<\/span>\u3068<span style=\"color: #9400d3;\">\u2462<\/span>\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u306b\u6dfb\u4ed8\u3057\u3066\uff12\u90e8\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u3001\uff11\u90e8\u3092\u63a7\u3048\u3068\u3057\u3066\u4f1a\u793e\u3067\u4fdd\u7ba1\u3059\u308b\u3002\u4fdd\u7ba1\u671f\u9593\u306f\u3001\u6700\u9577\uff17\u5e74\u9593\u304c\u9650\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a<\/p>\n<ul>\n<li>\u300c\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u4e8b\u696d\u8005\u7de8\uff09\u300d\u53ca\u3073\u300c\uff08\u5225\u518a\uff09\u91d1\u878d\u696d\u52d9\u306b\u304a\u3051\u308b\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d \u306b\u95a2\u3059\u308b\uff31\uff06\uff21<br \/>\n<a title=\"\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.ppc.go.jp\/legal\/policy\/answer\/#q6-4-2\" target=\"_blank\">\uff31\uff16\uff0d\uff14\uff0d\uff12\u3000\u652f\u6255\u8abf\u66f8\u306e\u63a7\u3048\u306b\u306f\u4fdd\u5b58\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u652f\u6255\u8abf\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u5f8c\u500b\u4eba\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u305f\u652f\u6255\u8abf\u66f8\u306e\u63a7\u3048\u3092\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\u3002<\/a><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"color: #9400d3;\">\u2464<\/span>\u3068<span style=\"color: #9400d3;\">\u2465<\/span>\u306f\u3001\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u3078\u63d0\u51fa\u5f8c\u306b\u8fd4\u623b\u3055\u308c\u308b\u66f8\u985e\uff08\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8a3c\u3001\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u7b49\u78ba\u8a8d\u901a\u77e5\u66f8\u3001\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u55aa\u5931\u78ba\u8a8d\u901a\u77e5\u66f8\uff09\u306b\u500b\u4eba\u756a\u53f7\u306f\u8a18\u8f09\u3055\u308c\u306a\u3044\u3002\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8a3c\u306f\u5f93\u696d\u54e1\u3078\u4ea4\u4ed8\u3057\u3001\u305d\u306e\u4ed6\u306e\u66f8\u985e\u306f\u4f1a\u793e\u3067\u4fdd\u7ba1\u3059\u308b\u3002\u500b\u4eba\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u306a\u3044\u66f8\u985e\u306e\u305f\u3081\u3001\u4fdd\u7ba1\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u7701\u7565\u3059\u308b\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u5f93\u696d\u54e1\u306e\u500b\u4eba\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u969b\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u3053\u308c\u3089\u306e\u66f8\u985e\u3092\u4f1a\u793e\u3067\u4fdd\u7ba1\u3059\u308b\u7fa9\u52d9\u306f\u306a\u3044\u304c\u3001\u672c\u4eba\u78ba\u8a8d\u306e\u8a18\u9332\u3092\u6b8b\u3059\u305f\u3081\u306b\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<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<\/li>\n<\/ul>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a<\/p>\n<ul>\n<li>\u300c\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u4e8b\u696d\u8005\u7de8\uff09\u300d\u53ca\u3073\u300c\uff08\u5225\u518a\uff09\u91d1\u878d\u696d\u52d9\u306b\u304a\u3051\u308b\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d \u306b\u95a2\u3059\u308b\uff31\uff06\uff21<br \/>\n<a title=\"\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.ppc.go.jp\/legal\/policy\/answer\/#q6-2\" target=\"_blank\">\uff31\uff16\uff0d\uff12\u3000\u756a\u53f7\u6cd5\u4e0a\u306e\u672c\u4eba\u78ba\u8a8d\u306e\u63aa\u7f6e\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306b\u63d0\u793a\u3092\u53d7\u3051\u305f\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u3001\u901a\u77e5\u30ab\u30fc\u30c9\u3001\u8eab\u5143\u78ba\u8a8d\u66f8\u985e\u7b49\uff09\u3092\u30b3\u30d4\u30fc\u3057\u3066\u3001\u305d\u308c\u3092\u4e8b\u696d\u6240\u5185\u306b\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\u3002<\/a><\/li>\n<\/ul>\n<\/div>\n<h4><strong>\uff08\uff13\uff09\u3000\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb<\/strong><\/h4>\n<p>\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u3068\u306f\u3001\u5f93\u696d\u54e1\u306e\u500b\u4eba\u756a\u53f7\u7b49\u304c\u8a18\u8f09\u3055\u308c\u305f\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u3092\u3044\u3046\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u5f93\u696d\u54e1\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u7b49\u306b\u500b\u4eba\u756a\u53f7\u304c\u7d10\u3065\u3051\u3055\u308c\u305f\u66f8\u985e\u3001\u307e\u305f\u306f\u3001\u30c7\u30fc\u30bf\u3092\u3044\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u4fdd\u7ba1\u5834\u6240<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u884c\u653f\u624b\u7d9a\u66f8\u985e<\/strong><\/h4>\n<p>\u30d5\u30a1\u30a4\u30eb\u306b\u7db4\u3058\u3066\u9375\u4ed8\u304d\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\uff08\u53c8\u306f\u91d1\u5eab\uff09\u306b\u4fdd\u7ba1\u3059\u308b\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/strong><\/h4>\n<p>\u30d5\u30a1\u30a4\u30eb\u306b\u7db4\u3058\u3066\u9375\u4ed8\u304d\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\uff08\u53c8\u306f\u91d1\u5eab\uff09\u306b\u4fdd\u7ba1\u3059\u308b\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb<\/strong><\/h4>\n<p>\u66f8\u985e\u306f\u3001\u30d5\u30a1\u30a4\u30eb\u306b\u7db4\u3058\u3066\u9375\u4ed8\u304d\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\uff08\u53c8\u306f\u91d1\u5eab\uff09\u306b\u4fdd\u7ba1\u3059\u308b\u3002<\/p>\n<p>\u30c7\u30fc\u30bf\u306f\u3001\u7d66\u6599\u8a08\u7b97\u30bd\u30d5\u30c8\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u7ba1\u7406\u7528\u306e\u30bd\u30d5\u30c8\u3001\u30af\u30e9\u30a6\u30c9\u3001\u30b5\u30fc\u30d0\u30fc\u306e\u3044\u305a\u308c\u304b\u306b\u4fdd\u7ba1\u3059\u308b\u3002\u304a\u3059\u3059\u3081\u306f\u3001\u7d66\u6599\u8a08\u7b97\u30bd\u30d5\u30c8\u3067\u3042\u308b\u3002<br \/>\n\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\uff09\u3068\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\uff09\u306f\u7d66\u6599\u8a08\u7b97\u30bd\u30d5\u30c8\u3067\u4f5c\u6210\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u306a\u3053\u3068\u304b\u3089\u7d66\u6599\u8a08\u7b97\u30bd\u30d5\u30c8\u306b\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u7ba1\u7406\u6a5f\u80fd\u304c\u6a19\u6e96\u88c5\u5099\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u8ffd\u52a0\u306e\u8cbb\u7528\u8ca0\u62c5\u304c\u751f\u3058\u306a\u3044\u3002\u3053\u308c\u306b\u5bfe\u3057\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u7ba1\u7406\u7528\u306e\u30bd\u30d5\u30c8\u306f\u8cfc\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3057\u3001\u30af\u30e9\u30a6\u30c9\u3084\u30b5\u30fc\u30d0\u30fc\u306f\u4fdd\u5b88\u8cbb\u7528\u304c\u304b\u304b\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d66\u6599\u8a08\u7b97\u30bd\u30d5\u30c8\u306f\u3001\u5f93\u696d\u54e1\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u3001\u6276\u990a\u89aa\u65cf\u3068\u3044\u3063\u305f\u500b\u4eba\u60c5\u5831\u304c\u65e2\u306b\u5165\u529b\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u500b\u4eba\u756a\u53f7\u3068\u7d10\u3065\u3051\u3057\u3084\u3059\u304f\u3001\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u3092\u4f5c\u6210\u3057\u3084\u3059\u3044\u3002<\/p>\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<\/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\u53d6\u5f97\u3057\u305f\u500b\u4eba\u756a\u53f7\u3092\u4fdd\u7ba1\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":[1834],"series":[942],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-19 19:16:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/90280"}],"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=90280"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/90280\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=90280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=90280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=90280"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=90280"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=90280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}