{"id":90933,"date":"2016-03-10T10:14:41","date_gmt":"2016-03-10T01:14:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=90933"},"modified":"2016-03-30T09:22:07","modified_gmt":"2016-03-30T00:22:07","slug":"tax-effects-article-45","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-45\/","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\uff15\u56de\u3011\u300c\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u6642\u671f\u306b\u95a2\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p>\u3014\u8ffd\u8a182016\/3\/29\u3015<br \/>\n2016\u5e74\uff13\u670828\u65e5\u306b\u516c\u8868\u3055\u308c\u307e\u3057\u305f<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2016\/\" target=\"_blank\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d<\/a>\u306b\u4f34\u3044\u3001\u8ffd\u8a18<span style=\"color: #ff0000;\">\uff08\u8d64\u5b57\u90e8\u5206\uff09<\/span>\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<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\uff15\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u6642\u671f\u306b\u95a2\u3059\u308b\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\u9069\u7528\u6642\u671f\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<\/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>\u25c6\u9069\u7528\u6642\u671f\u306e\u5b9a\u3081\u3068\u4e3b\u306a\u7559\u610f\u70b9<\/strong><\/h4>\n<p><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#page=18\" target=\"_blank\">\u9069\u7528\u6307\u91dd49\u9805<\/a>\u3067\u306f\u9069\u7528\u6642\u671f\u7b49\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<!--more--><\/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 style=\"margin-bottom: 3px;\"><strong>49\u9805<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff11\uff09\u3000\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5e73\u621028\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#cd5c5c;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3010\u4e3b\u306a\u7559\u610f\u70b9\u3011<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#cd5c5c;\"><\/div>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u306e\u9069\u7528\u3067\u3042\u308b\u304c\u3001\u65e9\u671f\u9069\u7528\u3068\u3057\u3066\u3001\u5e73\u621028\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<p>\u65e9\u671f\u9069\u7528\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u6307\u91dd\u5168\u4f53\u3092\u3088\u304f\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u6c7a\u5b9a\u3059\u3079\u304d\u3068\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\uff08\u53c2\u8003\uff1a\u963f\u90e8\u5149\u6210\u3001\u6ce2\u591a\u91ce\u76f4\u5b50\u3001\u9577\u6cbc\u6d0b\u4f51\u300c\u5b8c\u5168\u30de\u30b9\u30bf\u30fc\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u300e\u56de\u53ce\u53ef\u80fd\u6027\u300f\u9069\u7528\u6307\u91dd\u3001\u5ea7\u8ac7\u4f1a\u3000\u5b9f\u52d9\u306e\u554f\u984c\u70b9\u306f\uff1f\u300d\u300e\u4f01\u696d\u4f1a\u8a08\u300f\uff08\u4e2d\u592e\u7d4c\u6e08\u793e\u30012016\u5e74\uff14\u6708\u53f7\uff09\uff09<\/span><\/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><span style=\"color: #ff0000;\">\u203b\u4e0b\u8a18\u8ffd\u8a18\u53c2\u7167<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>49\u9805<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff12\uff09\u3000\uff08\uff11\uff09\u305f\u3060\u3057\u66f8\u304d\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u3001\u65e9\u671f\u9069\u7528\u3057\u305f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u5e74\u5ea6\u306b\u4fc2\u308b\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u65e9\u671f\u9069\u7528\u3057\u305f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066<span style=\"text-decoration: underline;\">\u672c\u9069\u7528\u6307\u91dd<\/span>\u3092\u5f53\u8a72\u5e74\u5ea6\u306e\u671f\u9996\u306b\u9061\u3063\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#cd5c5c;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3010\u4e3b\u306a\u7559\u610f\u70b9\u3011<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#cd5c5c;\"><\/div>\n<p>\u65e9\u671f\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7fcc\u5e74\u5ea6\u306e\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6bd4\u8f03\u60c5\u5831\u306e\u958b\u793a\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><del>\u4e0a\u8a1849\u9805\uff08\uff12\uff09\u306e\u898f\u5b9a\u306e\u89e3\u91c8\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621028\u5e74\uff12\u670824\u65e5\u306b\u958b\u50ac\u3055\u308c\u305f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3067\u8b70\u8ad6\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u6b21\u306e\uff12\u3064\u306e\u89e3\u91c8\u306e\u3044\u305a\u308c\u3068\u3059\u308b\u304b\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u4eca\u5f8c\u306e\u52d5\u5411\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/del><\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p><del><strong><span style=\"color: #0000cd;\">\uff3b\uff11\u6848\uff3d<\/span><\/strong><br \/>\n\u65e9\u671f\u9069\u7528\u306b\u304a\u3051\u308b\u7fcc\u56db\u534a\u671f\u306e\u6bd4\u8f03\u60c5\u5831\u306e\u9061\u53ca\u9069\u7528\u306f\u3001\u9069\u7528\u6307\u91dd49\u9805\uff08\uff13\uff09\u2460\u304b\u3089\u2462\u306b\u8a72\u5f53\u3059\u308b\u5b9a\u3081\u306b\u9650\u3089\u305a\u3001\u9069\u7528\u6307\u91dd\u306e\u3059\u3079\u3066\u306e\u898f\u5b9a\u3092\u6bd4\u8f03\u60c5\u5831\u306b\u9069\u7528\u3059\u308b\u65b9\u6cd5<\/del><\/p>\n<p><del><span style=\"color: #0000cd;\"><strong>\uff3b\uff12\u6848\uff3d<\/strong><\/span><br \/>\n\u65e9\u671f\u9069\u7528\u306b\u304a\u3051\u308b\u7fcc\u56db\u534a\u671f\u306e\u6bd4\u8f03\u60c5\u5831\u306e\u9061\u53ca\u9069\u7528\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u9069\u7528\u6307\u91dd49\u9805\uff08\uff13\uff09\u2460\u304b\u3089\u2462\u306e\u5b9a\u3081\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u5f53\u8a72\u5b9a\u3081\u306e\u307f\u3092\u6bd4\u8f03\u60c5\u5831\u306b\u9069\u7528\u3059\u308b\u65b9\u6cd5<span style=\"color: #333333;\">\u00a0<\/span><\/del><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<p><span style=\"font-size: 12px;\">\uff08\u53c2\u8003\uff1a\u6ce2\u591a\u91ce\u4f38\u6cbb\u300c\u5b8c\u5168\u30de\u30b9\u30bf\u30fc\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u300e\u56de\u53ce\u53ef\u80fd\u6027\u300f\u9069\u7528\u6307\u91dd\u3001\u65e9\u671f\u9069\u7528\u691c\u8a0e\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u300e\u4f01\u696d\u4f1a\u8a08\u300f\uff08\u4e2d\u592e\u7d4c\u6e08\u793e\u30012016\u5e74\uff14\u6708\u53f7\uff09\u300148\u30da\u30fc\u30b8\uff09<\/span><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#ff0000;border-color:#ff0000;\">\n\t\t<p style=\"text-align: center;\"><strong><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a182016\/3\/29\u3015<\/span><\/strong><\/p>\n<p>\u4e0a\u8a18\u306e\u901a\u308a49\u9805\uff08\uff12\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621028\u5e74\uff12\u670824\u65e5\u306b\u958b\u50ac\u3055\u308c\u305f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3067\uff12\u3064\u306e\u89e3\u91c8\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5e73\u621028\u5e74\uff13\u670828\u65e5\u306b\u3001\u6b21\u306e\u3088\u3046\u306b<span style=\"color: #ff0000;\"><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2016\/\" target=\"_blank\"><span style=\"color: #ff0000;\">\u9069\u7528\u6307\u91dd\u304c\u6539\u6b63\u3055\u308c\u305f<\/span><\/a><\/span>\uff08\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30f3\u90e8\u5206\u304c\u6539\u6b63\u70b9\uff09\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>49\u9805<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\uff08\uff11\uff09\u305f\u3060\u3057\u66f8\u304d\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u3001\u65e9\u671f\u9069\u7528\u3057\u305f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u5e74\u5ea6\u306b\u4fc2\u308b\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u65e9\u671f\u9069\u7528\u3057\u305f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\u500b\u5225\u8ca1\u52d9\u8af8\u8868<span style=\"text-decoration: underline;\">\uff08\u4ee5\u4e0b\u300c\u6bd4\u8f03\u60c5\u5831\u300d\u3068\u3044\u3046\u3002\uff09<\/span>\u306b\u3064\u3044\u3066<span style=\"text-decoration: underline;\">\u7b2c49\u9805\uff08\uff13\uff09\u2460\u304b\u3089\u2462\u306b\u8a72\u5f53\u3059\u308b\u5b9a\u3081<\/span>\u3092\u5f53\u8a72\u5e74\u5ea6\u306e\u671f\u9996\u306b\u9061\u3063\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<p>\u7d50\u8ad6\u306e\u80cc\u666f\u3067\u306f\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">124\uff0d\uff12. \u5e73\u621027\u5e7412\u6708\u306b\u672c\u9069\u7528\u6307\u91dd\u3092\u516c\u8868\u3057\u305f\u5f8c\u3001\u65e9\u671f\u9069\u7528\u3057\u305f\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u65e9\u671f\u9069\u7528\u3057\u305f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u5e74\u5ea6\u306b\u4fc2\u308b\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u5fdc\u3059\u308b\u6bd4\u8f03\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u671f\u9996\u306b\u9061\u3063\u3066\u9069\u7528\u3059\u308b\u7bc4\u56f2\u3092\u660e\u78ba\u306b\u3059\u3079\u304d\u3068\u306e\u610f\u898b\u304c\u805e\u304b\u308c\u305f\u3002<br \/>\n<strong>\u3000<\/strong>\u3053\u306e\u70b9\u3001\u5f53\u8a72\u6bd4\u8f03\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u7b2c49\u9805\uff08\uff13\uff09\u2460\u304b\u3089\u2462\u306b\u8a72\u5f53\u3059\u308b\u5b9a\u3081\u306b\u9650\u3063\u3066\u3001\u5f53\u8a72\u5e74\u5ea6\u306e\u671f\u9996\u306b\u9061\u3063\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u3001\u672c\u9069\u7528\u6307\u91dd\u306e\u516c\u8868\u6642\u306b\u5f53\u59d4\u54e1\u4f1a\u306f\u610f\u56f3\u3057\u3066\u3044\u305f\u3002\u5e73\u621028\u5e74\u6539\u6b63\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u3053\u306e\u516c\u8868\u6642\u306e\u610f\u56f3\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3001\u7b2c49\u9805\uff08\uff12\uff09\u306e\u8868\u73fe\u3092\u4e00\u90e8\u898b\u76f4\u3057\u305f\u3002<\/p>\n<\/div>\n<\/div>\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 style=\"margin-bottom: 3px;\"><strong>49\u9805<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u672c\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306b\u304a\u3044\u3066\u3001\u6b21\u306e<span style=\"color: #ff0000;\">\u5b9a\u3081<del>\u9805\u76ee<\/del><\/span>\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u3053\u308c\u307e\u3067\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\uff08\u5206\u985e\uff12\uff09\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u56de\u53ce\u3067\u304d\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408\u306b\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3059\u308b\u53d6\u6271\u3044\uff08\u7b2c21\u9805\u305f\u3060\u3057\u66f8\u304d\u53c2\u7167\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\uff08\u5206\u985e\uff13\uff09\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u304a\u304a\u3080\u306d\uff15\u5e74\u3092\u660e\u3089\u304b\u306b\u8d85\u3048\u308b\u898b\u7a4d\u53ef\u80fd\u671f\u9593\u306b\u304a\u3044\u3066\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3055\u308c\u305f\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304c\u56de\u53ce\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408\u306b\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3059\u308b\u53d6\u6271\u3044\uff08\u7b2c24\u9805\u53c2\u7167\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\">\u2462\u3000\uff08\u5206\u985e\uff14\uff09\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\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\u5834\u5408\u306b\u306f\uff08\u5206\u985e\uff12\uff09\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u53d6\u6271\u3044\uff08\u7b2c28\u9805\u53c2\u7167\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#cd5c5c;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e3b\u306a\u7559\u610f\u70b9\u3011<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#cd5c5c;\"><\/div>\n<p>\u9069\u7528\u6307\u91dd49\u9805\uff08\uff13\uff09\u2460\u304b\u3089\u2462\u307e\u3067\u306e\u5b9a\u3081\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u3053\u308c\u307e\u3067\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\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 style=\"margin-bottom: 3px;\"><strong>49\u9805<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u672c\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u5e74\u5ea6\u306e\u671f\u9996\u6642\u70b9\u3067\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u3068\u3001\u524d\u5e74\u5ea6\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u3068\u306e\u5dee\u984d\u3092\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: 15px;\">\u305f\u3060\u3057\u3001\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u8a55\u4fa1\u66ff\u3048\u306b\u3088\u308a\u751f\u3058\u305f\u8a55\u4fa1\u5dee\u984d\u7b49\u3092\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u3067\u8a8d\u8b58\u3057\u305f\u4e0a\u3067\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u306b\u8a08\u4e0a\u3059\u308b\u5834\u5408\u53c8\u306f\u76f4\u63a5\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306b\u8a08\u4e0a\u3059\u308b\u5834\u5408\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u6642\u70b9\u3067\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3057\u305f\u3068\u304d\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u3068\u3001\u524d\u5e74\u5ea6\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u3068\u306e\u5dee\u984d\u3092\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u53c8\u306f\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306b\u52a0\u6e1b\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>49\u9805<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff15\uff09\u3000\u672c\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u3088\u308b\u5f71\u97ff\u984d\u306e\u6ce8\u8a18\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u300c\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u300d\u3068\u3044\u3046\u3002\uff09\u7b2c10\u9805\uff08\uff15\uff09\u305f\u3060\u3057\u66f8\u304d\u306e\u5b9a\u3081\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u984d\u3001\u5229\u76ca\u5270\u4f59\u91d1\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u984d\u3001\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u53c8\u306f\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u984d\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#cd5c5c;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3010\u4e3b\u306a\u7559\u610f\u70b9\u3011<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#cd5c5c;\"><\/div>\n<p>\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u4e0a\u8a18\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u6ce8\u8a18\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5e73\u621028\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u65e9\u671f\u9069\u7528\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u4e0a\u8a18\u306e\u91d1\u984d\u304c\u628a\u63e1\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u308b\u3002<\/p>\n<\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\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\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\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":[1835],"series":[937],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 09:12:47","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/90933"}],"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=90933"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/90933\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=90933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=90933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=90933"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=90933"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=90933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}