{"id":90416,"date":"2016-03-03T10:13:30","date_gmt":"2016-03-03T01:13:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=90416"},"modified":"2016-06-16T15:11:24","modified_gmt":"2016-06-16T06:11:24","slug":"tax-effects-article-44","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-44\/","title":{"rendered":"\u300e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300f\u306e\u8981\u70b9\u30fb\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u4f01\u696d\u306e\uff08\u5206\u985e\uff14\uff09\u3068\uff08\u5206\u985e\uff15\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300f<span style=\"font-size: 14px;\">\u306e<\/span><\/strong><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u8981\u70b9\u30fb\u7559\u610f\u70b9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4f01\u696d\u306e\uff08\u5206\u985e\uff14\uff09\u3068\uff08\u5206\u985e\uff15\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3001\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2015\/zeikouka_2015_1.pdf\" target=\"_blank\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u3002\u4ee5\u4e0b\u300c\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\uff08\u5206\u985e\uff14\uff09\u3068\uff08\u5206\u985e\uff15\uff09\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u9069\u7528\u6307\u91dd\u306e\u516c\u8868\u306b\u969b\u3057\u3066\u3001\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/comments\/pdf_zeikouka2015_ed\/summary_zeikouka2015ed.pdf\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c54\u53f7\u300e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300f\u306e\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u308c\u3089\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc<\/a>\u300d\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\uff08\u5206\u985e\uff14\uff09\u306e\u8981\u4ef6\u3068\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d<\/strong><\/h4>\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:#5b7e91;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #5b7e91;\"><strong>\uff08\u5206\u985e\uff14\uff09\u306e\u8981\u4ef6\uff0826\u9805\uff09<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u304b\u3064\u3001\u7fcc\u671f\u306b\u304a\u3044\u3066\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u4f01\u696d\u306e\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u904e\u53bb\uff08\uff13\u5e74\uff09\u53c8\u306f\u5f53\u671f\u306b\u304a\u3044\u3066\u3001\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u904e\u53bb\uff08\uff13\u5e74\uff09\u306b\u304a\u3044\u3066\u3001\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u671f\u9650\u5207\u308c\u3068\u306a\u3063\u305f\u4e8b\u5b9f\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\uff08\uff13\uff09\u3000\u5f53\u671f\u672b\u306b\u304a\u3044\u3066\u3001\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u671f\u9650\u5207\u308c\u304c\u898b\u8fbc\u307e\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#5b7e91;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #5b7e91;\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\uff0827\u9805\uff09<\/span><\/strong><\/p>\n<p>\u7fcc\u671f\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u57fa\u3065\u3044\u3066\u3001\u7fcc\u671f\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306e\u7d50\u679c\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u898b\u7a4d\u308b\u5834\u5408\u3001\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\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:#5b7e91;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #5b7e91;\"><strong>\u3010\u5206\u985e\uff12\u3068\u3057\u3066\u6271\u3046\u4f01\u696d\u3011\uff0828\u9805\uff09<\/strong><\/span><\/p>\n<p><span style=\"text-decoration: underline;\">\u7b2c27\u9805\u306b\u304b\u304b\u308f\u3089\u305a\u3001<\/span>\u9069\u7528\u6307\u91dd26\u9805\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u539f\u56e0\u3001\u4e2d\u9577\u671f\u8a08\u753b\u3001\u904e\u53bb\u306b\u304a\u3051\u308b\u4e2d\u9577\u671f\u8a08\u753b\u306e\u9054\u6210\u72b6\u6cc1\u3001\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u53c8\u306f\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u63a8\u79fb\u7b49\u3092\u52d8\u6848\u3057\u3066\u3001\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u3092\u898b\u7a4d\u308b\u5834\u5408\u3001\u5c06\u6765\u306b\u304a\u3044\u3066<span style=\"text-decoration: underline;\">\uff15\u5e74\u8d85\u306b\u308f\u305f\u308a<\/span>\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u5b89\u5b9a\u7684\u306b\u751f\u3058\u308b\u3053\u3068\u3092<span style=\"text-decoration: underline;\">\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d\u306f\uff08\u5206\u985e\uff12\uff09\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#5b7e91;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #5b7e91;\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\uff0828\u9805\uff09<\/span><\/strong><\/p>\n<p><span style=\"text-decoration: underline;\">\u9069\u7528\u6307\u91dd20\u9805\u53ca\u307321\u9805\u306e\u5b9a\u3081\u306b\u5f93\u3063\u3066<\/span>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u898b\u7a4d\u308b\u5834\u5408\u3001\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\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:#5b7e91;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #5b7e91;\"><strong>\u3010\u5206\u985e\uff13\u3068\u3057\u3066\u6271\u3046\u4f01\u696d\u3011\uff0829\u9805\uff09<\/strong><\/span><\/p>\n<p><span style=\"text-decoration: underline;\">\u7b2c27\u9805\u306b\u304b\u304b\u308f\u3089\u305a\u3001<\/span>\u9069\u7528\u6307\u91dd26\u9805\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u539f\u56e0\u3001\u4e2d\u9577\u671f\u8a08\u753b\u3001\u904e\u53bb\u306b\u304a\u3051\u308b\u4e2d\u9577\u671f\u8a08\u753b\u306e\u9054\u6210\u72b6\u6cc1\u3001\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u53c8\u306f\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u63a8\u79fb\u7b49\u3092\u52d8\u6848\u3057\u3066\u3001\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u3092\u898b\u7a4d\u308b\u5834\u5408\u3001\u5c06\u6765\u306b\u304a\u3044\u3066<span style=\"text-decoration: underline;\">\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u7a0b\u5ea6<\/span>\u306f\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u308b\u3053\u3068\u3092<span style=\"text-decoration: underline;\">\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d\u306f\uff08\u5206\u985e\uff13\uff09\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#5b7e91;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #5b7e91;\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\uff0829\u9805\uff09<\/span><\/strong><\/p>\n<p><span style=\"text-decoration: underline;\">\u9069\u7528\u6307\u91dd23\u9805\u306e\u5b9a\u3081\u306b\u5f93\u3063\u3066<\/span>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u898b\u7a4d\u308b\u5834\u5408\u3001\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u4e3b\u306a\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\uff08\u5206\u985e\uff14\uff09\u306b\u95a2\u3059\u308b\u4e3b\u306a\u7559\u610f\u70b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u9069\u7528\u6307\u91dd86\u9805\uff09\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:#9400D3;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9400d3;\">\u2460<\/span>\u3000\u5f53\u671f\u672b\u306b\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u300c\u5b58\u5728\u300d\u3059\u308b\u304b\u3069\u3046\u304b\u3067\u306f\u306a\u304f\u3001\u904e\u53bb\uff08\uff13\u5e74\uff09\u53c8\u306f\u5f53\u671f\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u300c\u751f\u3058\u3066\u3044\u308b\u300d\u304b\u3069\u3046\u304b\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u8981\u4ef6\u306b\u5909\u66f4\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px;\">\u3053\u308c\u306f\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u300c\u5b58\u5728\u300d\u3068\u3044\u3046\u30b9\u30c8\u30c3\u30af\u30d9\u30fc\u30b9\u304b\u3089\u300c\u751f\u3058\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u30d5\u30ed\u30fc\u30d9\u30fc\u30b9\u3078\u306e\u6539\u6b63\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9400d3;\">\u2461<\/span>\u3000\u5c06\u6765\u306e\u4e8b\u8c61\u3092\u52d8\u6848\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u7fcc\u671f\u306b\u304a\u3044\u3066\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u3053\u3068\u3092\uff08\u5206\u985e\uff14\uff09\u306e\u8981\u4ef6\u306b\u8ffd\u52a0\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\uff08\u5206\u985e\uff14\uff09\u306e\u4f01\u696d\u304c\uff08\u5206\u985e\uff12\uff09\u53c8\u306f\uff08\u5206\u985e\uff13\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\uff09\u306b\u304a\u3051\u308b\u4f8b\u793a\u533a\u5206\u2463\u306b\u95a2\u3057\u3066\u6b21\u306e\u610f\u898b\u304c\u3042\u3063\u305f\uff08\u9069\u7528\u6307\u91dd87\u9805\u300188\u9805\uff09\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:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #228b22;\">\u2460<\/span><\/strong>\u3000\u898b\u7a4d\u53ef\u80fd\u671f\u9593\u306b\u95a2\u3059\u308b\u6570\u5024\u57fa\u6e96\u304c\u786c\u76f4\u7684\u306b\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #228b22;\">\u2461<\/span><\/strong>\u3000\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u306e\u4f8b\u793a\u533a\u5206\u2463\u305f\u3060\u3057\u66f8\u304d\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u300c\u975e\u7d4c\u5e38\u7684\u306a\u7279\u5225\u306e\u539f\u56e0\u300d\u306e\u7bc4\u56f2\u304c\u660e\u78ba\u3067\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u610f\u898b\u306b\u5bfe\u3057\u3066\u3001\u9069\u7528\u6307\u91dd\u306f\u3001\uff08\u5206\u985e\uff14\uff09\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u306b\u3064\u3044\u3066\u3001\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u5341\u5206\u6027\u3092<span style=\"text-decoration: underline;\">\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408<\/span>\u306b\u306f\u3001\uff08\u5206\u985e\uff12\uff09\u53c8\u306f\uff08\u5206\u985e\uff13\uff09\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u5bfe\u5fdc\u3057\u3066\u3044\u308b\uff08\u9069\u7528\u6307\u91dd28\u9805\u300129\u9805\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\uff08\u5206\u985e\uff14\uff09\u306b\u4fc2\u308b\u5206\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u304c\uff08\u5206\u985e\uff13\uff09\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u5834\u5408\u3001\u9069\u7528\u6307\u91dd23\u9805\u306b\u5f93\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u9069\u7528\u6307\u91dd24\u9805\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\uff08\u9069\u7528\u6307\u91dd89\u9805\uff09\u3002<\/p>\n<p>\u9069\u7528\u6307\u91dd\u306f\u3001\u4e0a\u8a18\u4e8b\u9805\u306b\u95a2\u3059\u308b\u4f8b\u3068\u3057\u3066\u6b21\u306e\u3082\u306e\u3092\u3042\u3052\u3066\u304a\u308a\u3001\u4eca\u5f8c\u306e\u5b9f\u52d9\u3078\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u3001\u53c2\u8003\u306b\u306a\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\uff0890\u9805\uff5e93\u9805\uff09\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:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#0000CD;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u4f8b\u2460\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#0000CD;\"><\/div>\n<p><span style=\"color: #0000cd;\"><strong>\u3010\u72b6\u6cc1\u3011<\/strong><\/span><br \/>\n\u904e\u53bb\uff08\uff13\u5e74\uff09\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u3053\u3068\u304b\u3089\uff08\u5206\u985e\uff14\uff09\u306b\u4fc2\u308b\u5206\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u306e\u3001\u5f53\u8a72\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u5f8c\u306b\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u305f\u3053\u3068\u306b\u3088\u308a\u5f53\u671f\u672b\u306b\u304a\u3044\u3066\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408<\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #3cb371;\">\u3010\u4f01\u696d\u306e\u5206\u985e\u3011<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\">\u25b7\u3000\u5c06\u6765\u306b\u304a\u3044\u3066\uff15\u5e74\u8d85\u306b\u308f\u305f\u308a\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u5b89\u5b9a\u7684\u306b\u751f\u3058\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d<br \/>\n\u21d2\uff08\u5206\u985e\uff12\uff09\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u5c06\u6765\u306b\u304a\u3044\u3066\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u7a0b\u5ea6\u306f\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d<br \/>\n\u21d2\uff08\u5206\u985e\uff13\uff09\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<\/div>\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:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#0000CD;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u00a0\u300a\u4f8b\u2461\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#0000CD;\"><\/div>\n<p><strong><span style=\"color: #0000cd;\">\u3010\u72b6\u6cc1\u3011<\/span><\/strong><br \/>\n\u904e\u53bb\u306b\u304a\u3044\u3066\uff08\u5206\u985e\uff12\uff09\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u4f01\u696d\u304c\u3001\u5f53\u671f\u306b\u304a\u3044\u3066\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u306b\u3088\u308a\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068\u304b\u3089\uff08\u5206\u985e\uff14\uff09\u306b\u4fc2\u308b\u5206\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><strong>\u3010\u4f01\u696d\u306e\u5206\u985e\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u3092\u898b\u7a4d\u3063\u305f\u5834\u5408\u306b\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\uff15\u5e74\u8d85\u306b\u308f\u305f\u308a\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u5b89\u5b9a\u7684\u306b\u751f\u3058\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d<br \/>\n\u21d2\uff08\u5206\u985e\uff12\uff09\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<\/div>\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:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#0000CD;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u4f8b\u2462\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#0000CD;\"><\/div>\n<p><strong><span style=\"color: #0000cd;\">\u3010\u72b6\u6cc1\u3011<\/span><\/strong><br \/>\n\u904e\u53bb\u306b\u304a\u3044\u3066\u696d\u7e3e\u306e\u60aa\u5316\u306b\u4f34\u3044\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u3066\u304a\u308a\uff08\u5206\u985e4\uff09\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u5834\u5408<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><strong>\u3010\u4f01\u696d\u306e\u5206\u985e\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u5f53\u671f\u306b\u4ee3\u66ff\u7684\u306a\u539f\u6750\u6599\u304c\u958b\u767a\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u696d\u7e3e\u306e\u56de\u5fa9\u304c\u898b\u8fbc\u307e\u308c\u3001\u305d\u306e\u72b6\u6cc1\u304c\u5c06\u6765\u3082\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u7a0b\u5ea6\u306f\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d<br \/>\n\u21d2\uff08\u5206\u985e\uff13\uff09\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\uff08\u5206\u985e\uff15\uff09\u306e\u8981\u4ef6\u3068\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d<\/strong><\/h4>\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:#5b7e91;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #5b7e91;\"><strong>\uff08\u5206\u985e\uff15\uff09\u306e\u8981\u4ef6\uff0830\u9805\uff09<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u6b21\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u4f01\u696d\u306e\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u3059\u3079\u3066\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\uff08\uff12\uff09\u3000\u7fcc\u671f\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#5b7e91;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #5b7e91;\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\uff0831\u9805\uff09<\/span><\/strong><\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306f\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\uff08\u5206\u985e\uff15\uff09\u306b\u95a2\u3059\u308b\u4e3b\u306a\u7559\u610f\u70b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u9069\u7528\u6307\u91dd94\u9805\u300195\u9805\uff09\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:#FDF5E6;color:#000000;border-color:#cd5c5c;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u2460<\/span><\/strong>\u3000\u5c06\u6765\u306e\u4e8b\u8c61\u3092\u52d8\u6848\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u300c\u7fcc\u671f\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u300d\u3053\u3068\u3092\u8ffd\u52a0\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: 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id=\"no1\" style=\"text-align: right;\">\uff08\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>\u4eca\u56de\u306f\u3001\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u3002\u4ee5\u4e0b\u300c\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\uff08\u5206\u985e\uff14\uff09\u3068\uff08\u5206\u985e\uff15\uff09\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u9069\u7528\u6307\u91dd\u306e\u516c\u8868\u306b\u969b\u3057\u3066\u3001\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c54\u53f7\u300e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300f\u306e\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u308c\u3089\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc\u300d\u3082\u516c\u8868\u3055\u308c\u3066\u3044\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":[178,257,167,182,290,232],"tags":[373],"backnumber":[1834],"series":[937],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 01:54:17","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/90416"}],"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=90416"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/90416\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=90416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=90416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=90416"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=90416"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=90416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}