{"id":91314,"date":"2016-03-23T19:25:32","date_gmt":"2016-03-23T10:25:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=91314"},"modified":"2017-01-09T19:06:41","modified_gmt":"2017-01-09T10:06:41","slug":"tax-effects-report-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-14\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u304c\u6b63\u5f0f\u516c\u8868\uff08\u66f4\u65b0\uff09\uff5e\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u56fd\u4f1a\u3067\u300c\u6210\u7acb\u300d\u3057\u3066\u3044\u308b\u7a0e\u6cd5\u306e\u7a0e\u7387\u3092\u9069\u7528\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u304c\u6b63\u5f0f\u516c\u8868\uff08\u66f4\u65b0\uff09<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u56fd\u4f1a\u3067\u300c\u6210\u7acb\u300d\u3057\u3066\u3044\u308b\u7a0e\u6cd5\u306e\u7a0e\u7387\u3092\u9069\u7528\uff5e<\/strong><\/h5>\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<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:#696969;\">\n\t\t<p style=\"text-align: center; margin-bottom: -2em;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">2016\/3\/23<\/span>\u3000\u300c<strong>\u2163\u3000\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc\u306b\u3064\u3044\u3066<\/strong>\u300d\u3092\u8ffd\u88dc\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\uff13\u670814\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2015_2\/zeikouka_2015_2_1.pdf\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c27\u53f7\uff09\u3092<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2015_2\/\" target=\"_blank\">\u516c\u8868<\/a>\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621027\u5e7412\u670810\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3088\u308a\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u304c\u516c\u8868\uff5e\u9069\u7528\u7a0e\u7387\u306f\u516c\u5e03\u57fa\u6e96\u304b\u3089\u56fd\u4f1a\u3067\u306e\u6210\u7acb\u57fa\u6e96\u3078\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-11\/\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u3057\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\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><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c10\u53f7\uff0918\u9805\u3067\u306f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u4e0a\u3067\u9069\u7528\u3059\u308b\u7a0e\u7387\u306f\u3001\u6c7a\u7b97\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u7a0e\u6cd5\u898f\u5b9a\u306b\u57fa\u3065\u304f\u7a0e\u7387\u306b\u3088\u308b\u3082\u306e\u3068\u898f\u5b9a\u3057\u3001\u6539\u6b63\u7a0e\u6cd5\u304c\u5f53\u8a72\u6c7a\u7b97\u65e5\u307e\u3067\u306b\u300c\u516c\u5e03\u300d\u3055\u308c\u3066\u304a\u308a\u3001\u5c06\u6765\u306e\u9069\u7528\u7a0e\u7387\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u6539\u6b63\u5f8c\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><!--more-->\u9069\u7528\u6307\u91dd\u306f\u3001\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u516c\u5e03\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\u306b\u4ee3\u3048\u3066\u3001\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u56fd\u4f1a\u3067\u300c\u6210\u7acb\u300d\u3057\u3066\u3044\u308b\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\u306b\u3088\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\uff08\u9069\u7528\u6307\u91dd\uff15\u9805\u300117\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306b\u95a2\u3059\u308b\u7a0e\u7387<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3066\u3044\u308b\u7a0e\u6cd5\uff08\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7a0e\u7387\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff08\u4ee5\u4e0b\u300c\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u300d\u3068\u3044\u3046\uff09\uff09\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\u306b\u3088\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3066\u3044\u308b\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u3068\u306f\u3001\u6c7a\u7b97\u65e5\u4ee5\u524d\u306b\u6210\u7acb\u3057\u305f\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u3092\u6539\u6b63\u3059\u308b\u305f\u3081\u306e\u6cd5\u5f8b\u3092\u53cd\u6620\u3057\u305f\u5f8c\u306e\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f4f\u6c11\u7a0e\uff08\u6cd5\u4eba\u7a0e\u5272\uff09\u53ca\u3073\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09\u306b\u95a2\u3059\u308b\u7a0e\u7387<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u4f4f\u6c11\u7a0e\uff08\u6cd5\u4eba\u7a0e\u5272\uff09\u53ca\u3073\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09\uff08\u4ee5\u4e0b\u5408\u308f\u305b\u3066\u300c\u4f4f\u6c11\u7a0e\u7b49\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b\u7a0e\u7387\u306f\u3001\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3066\u3044\u308b\u7a0e\u6cd5\uff08\u4f4f\u6c11\u7a0e\u7b49\u306e\u7a0e\u7387\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff08\u4ee5\u4e0b\u300c\u5730\u65b9\u7a0e\u6cd5\u7b49\u300d\u3068\u3044\u3046\uff09\uff09\u306b\u57fa\u3065\u304f\u7a0e\u7387\u306b\u3088\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3066\u3044\u308b\u5730\u65b9\u7a0e\u6cd5\u7b49\u3068\u306f\u3001\u6c7a\u7b97\u65e5\u4ee5\u524d\u306b\u6210\u7acb\u3057\u305f\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u6539\u6b63\u3059\u308b\u305f\u3081\u306e\u6cd5\u5f8b\u3092\u53cd\u6620\u3057\u305f\u5f8c\u306e\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u3044\u3046\u3002<\/p>\n<\/div> \u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3066\u3044\u308b\u5730\u65b9\u7a0e\u6cd5\u7b49\u306b\u57fa\u3065\u304f\u7a0e\u7387\u3068\u306f\u3001\u6b21\u306e\u7a0e\u7387\u3092\u3044\u3046\uff08\u9069\u7528\u6307\u91dd\uff17\u9805\uff09\u3002 <div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\uff08\uff41\uff09<\/strong><\/span><\/h3>\n<h4><strong>\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u6539\u6b63\u3059\u308b\u305f\u3081\u306e\u6cd5\u5f8b\u304c<span style=\"text-decoration: underline;\">\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/span>\uff08\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u6539\u6b63\u3059\u308b\u305f\u3081\u306e\u6cd5\u6848\u304c\u56fd\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3092\u542b\u3080\uff09<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3066\u3044\u308b\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u53d7\u3051\u305f\u6761\u4f8b\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\u53c8\u306f\u8d85\u904e\u8ab2\u7a0e\u306b\u3088\u308b\u7a0e\u7387\uff09\u306b\u3088\u308b\u3002<\/p>\n<\/div> <div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\uff08\uff42\uff09<\/strong><\/span><\/h3>\n<h4><strong>\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u6539\u6b63\u3059\u308b\u305f\u3081\u306e\u6cd5\u5f8b\u304c<span style=\"text-decoration: underline;\">\u6210\u7acb\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #800000;\">\u25c6<\/span>\u6539\u6b63\u3055\u308c\u305f\u5730\u65b9\u7a0e\u6cd5\u7b49\uff08\u4ee5\u4e0b\u300c\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u300d\u3068\u3044\u3046\uff09\u3092\u53d7\u3051\u3066\u6539\u6b63\u3055\u308c\u305f\u6761\u4f8b\uff08\u4ee5\u4e0b\u300c\u6539\u6b63\u6761\u4f8b\u300d\u3068\u3044\u3046\uff09\u304c\u6c7a\u7b97\u65e5\u4ee5\u524d\u306b\u5404\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u8b70\u4f1a\u7b49\u3067<span style=\"text-decoration: underline;\">\u6210\u7acb\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 30px; padding-left: 15px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u6210\u7acb\u3057\u3066\u3044\u308b\u6761\u4f8b\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\u53c8\u306f\u8d85\u904e\u8ab2\u7a0e\u306b\u3088\u308b\u7a0e\u7387\uff09\u306b\u3088\u308b\u3002<br \/>\n\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u6210\u7acb\u3057\u3066\u3044\u308b\u6761\u4f8b\u3068\u306f\u3001\u6c7a\u7b97\u65e5\u4ee5\u524d\u306b\u6210\u7acb\u3057\u305f\u6761\u4f8b\u3092\u6539\u6b63\u3059\u308b\u305f\u3081\u306e\u6761\u4f8b\u3092\u53cd\u6620\u3057\u305f\u5f8c\u306e\u6761\u4f8b\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u25c6<\/span>\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u53d7\u3051\u305f\u6539\u6b63\u6761\u4f8b\u304c\u6c7a\u7b97\u65e5\u4ee5\u524d\u306b\u5404\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u8b70\u4f1a\u7b49\u3067<span style=\"text-decoration: underline;\">\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u6210\u7acb\u3057\u3066\u3044\u308b\u6761\u4f8b\u306b\u6a19\u6e96\u7a0e\u7387\u3067\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #006400;\">\u21d2<\/span>\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6a19\u6e96\u7a0e\u7387\u306b\u3088\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u6210\u7acb\u3057\u3066\u3044\u308b\u6761\u4f8b\u306b\u8d85\u904e\u8ab2\u7a0e\u306b\u3088\u308b\u7a0e\u7387\u3067\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #006400;\">\u21d2<\/span>\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6a19\u6e96\u7a0e\u7387\u306b\u3001\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u6210\u7acb\u3057\u3066\u3044\u308b\u6761\u4f8b\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u8d85\u904e\u8ab2\u7a0e\u306b\u3088\u308b\u7a0e\u7387\u304c\u6539\u6b63\u76f4\u524d\u306e\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u6a19\u6e96\u7a0e\u7387\u3092\u8d85\u3048\u308b\u5dee\u5206\u3092\u8003\u616e\u3059\u308b\u7a0e\u7387\u306b\u3088\u308b\u3002<\/p>\n<\/div> \u9069\u7528\u6307\u91dd\uff17\u9805\uff08\uff12\uff09\u2461\u30a4\u306b\u5b9a\u3081\u308b\u5dee\u5206\u3092\u8003\u616e\u3059\u308b\u7a0e\u7387\u3092\u7b97\u5b9a\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u516c\u958b\u8349\u6848\u306f\u300c\u539f\u5247\u3068\u3057\u3066\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308b\u300d\u3068\u3057\u3066\u3044\u305f\u304c\u3001\u9069\u7528\u6307\u91dd\u306f\u300c\u4f8b\u3048\u3070\u3001\u6b21\u306e\u65b9\u6cd5\u304c\u3042\u308b\u300d\u3068\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001\u7a0e\u5236\u6539\u6b63\u306e\u8da3\u65e8\u7b49\u3092\u52d8\u6848\u3057\u3066\u3001\u4ed6\u306e\u5408\u7406\u7684\u306a\u65b9\u6cd5\u304c\u3042\u308c\u3070\u5f53\u8a72\u65b9\u6cd5\u306b\u3088\u308a\u7b97\u5b9a\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3067\u3042\u308b\uff08\u9069\u7528\u6307\u91dd21\u9805\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u6b21\u306e\uff12\u3064\u306e\u8a2d\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u65b9\u6cd5<span style=\"color: #800080;\">\uff08\u8a2d\u4f8b\uff11\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u304c\u6c7a\u7b97\u65e5\u4ee5\u524d\u306b\u6210\u7acb\u3057\u3001\u5f53\u8a72\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u53d7\u3051\u305f\u6539\u6b63\u6761\u4f8b\u304c\u5f53\u8a72\u6c7a\u7b97\u65e5\u306b\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a<span style=\"color: #800080;\">\uff08\u8a2d\u4f8b\uff12\uff09<\/span><\/p>\n<\/div>\n<h4><strong>\uff13\u3000\u6c7a\u7b97\u65e5\u5f8c\u306b\u7a0e\u7387\u304c\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #ff0000;\">\u9069\u7528\u6307\u91dd\u306f<span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span><\/span>\u300c\u6c7a\u7b97\u65e5\u5f8c\u306b\u7a0e\u7387\u304c\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u300d\u3092\u7d50\u8ad6\u306e\u80cc\u666f\u306b\u304a\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u305f\u304c\u3001\u9069\u7528\u6307\u91dd\u306f\u3001\u672c\u6587\u306b\u304a\u3044\u3066\u300c\u958b\u793a\u300d\u3092\u8a2d\u3051\u3066\u3001\u300c\u6c7a\u7b97\u65e5\u5f8c\u306b\u7a0e\u7387\u304c\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u300d\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u9069\u7528\u6307\u91dd10\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff0000;\">\uff08\u203b\uff09\u30142017\/1\/9\u8ffd\u8a18\u3015<\/span>\u3000\u4e0a\u8a18<span style=\"color: #ff0000;\">\u8d64\u5b57\u90e8\u5206<\/span>\u306b\u3064\u304d\u516c\u958b\u6642\u70b9\u3067\u306f\u300c\u516c\u958b\u8349\u6848\u306f\u300d\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u4e0a\u8a18\u306e\u901a\u308a\u300c\u9069\u7528\u6307\u91dd\u306f\u300d\u306e\u8aa4\u308a\u3067\u3059\u3002\u304a\u8a6b\u3073\u306e\u4e0a\u3001\u8a02\u6b63\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>\u6c7a\u7b97\u65e5\u5f8c\u306b\u7a0e\u7387\u304c\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u9069\u7528\u6307\u91dd\uff14\u9805\u304b\u3089\uff19\u9805\u306b\u3088\u308b\u7a0e\u7387\u3092\u7528\u3044\u3066\u6c7a\u7b97\u3092\u884c\u3044\u3001\u304b\u3064\u3001\u6c7a\u7b97\u65e5\u5f8c\u306b\u5f53\u8a72\u7a0e\u7387\u306e\u5909\u66f4\u3092\u4f34\u3046\u6cd5\u5f8b\u304c\u6210\u7acb\u3057\u305f\u5834\u5408\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96 \u7b2c\u56db \uff14\u306b\u5f93\u3063\u3066\u3001\u305d\u306e\u5185\u5bb9\u53ca\u3073\u5f71\u97ff\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\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\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2163\u3000\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3000<\/strong><span style=\"font-size: 12px; color: #b22222;\">\u30142016\/3\/23\u8ffd\u8a18\u3015<\/span><\/h4>\n<p>\u5e73\u621028\u5e74\uff13\u670823\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\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_2_ed\/summary_zeikouka2015_2ed.pdf\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c55\u53f7\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\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\u3092\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3057\u305f\u3002<\/p>\n<p>\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u5185\u5bb9\u306a\u3069\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4e2d\u9593\uff08\u9023\u7d50\uff09\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\uff08\u9023\u7d50\uff09\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u306e\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u3001\u4e2d\u9593\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u306f\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\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u53ca\u3073\u56db\u534a\u671f\u4f1a\u8a08\u671f\u9593\u4e26\u3073\u306b\u4e2d\u9593\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u53ca\u3073\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/comments\/pdf_zeikouka2015_2_ed\/summary_zeikouka2015_2ed.pdf#page=3\" target=\"_blank\">\u30b3\u30e1\u30f3\u30c8\uff14<\/a>\u3002<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2015_2\/zeikouka_2015_2_1.pdf#page=5\" target=\"_blank\">\u9069\u7528\u6307\u91dd11\u9805<\/a>\u3092\u53c2\u7167\uff09\u3002<\/p>\n<h4><strong>\uff12\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4<\/strong><\/h4>\n<p>\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u306f\u3001\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kakosyusei\/kakosyusei_1.pdf\" target=\"_blank\">\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\uff09<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kakosyusei\/kakosyusei_1.pdf#page=4\" target=\"_blank\">\uff15\u9805<\/a>\uff08\uff11\uff09\u306e\u5b9a\u3081\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\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\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/comments\/pdf_zeikouka2015_2_ed\/summary_zeikouka2015_2ed.pdf#page=3\" target=\"_blank\">\u30b3\u30e1\u30f3\u30c8\uff15<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u901a\u5e38\u3001\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u306b\u3088\u308a\u9061\u53ca\u9069\u7528\u3057\u305f\u8868\u793a\u671f\u9593\u306e\u3046\u3061\u904e\u53bb\u306e\u671f\u9593\u306b\u304a\u3051\u308b\u5f71\u97ff\u306f\u306a\u304f\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kakosyusei\/kakosyusei_1.pdf#page=13\" target=\"_blank\">\u540c\u4f1a\u8a08\u57fa\u6e9635\u9805<\/a>\u306b\u5b9a\u3081\u308b\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u3078\u306e\u610f\u601d\u6c7a\u5b9a\u3078\u306e\u5f71\u97ff\u306b\u7167\u3089\u3057\u305f\u91cd\u8981\u6027\u3082\u4e4f\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7a0e\u7387\u6539\u6b63\u4ee5\u5916\u306e\u7a0e\u6cd5\u6539\u6b63\u9805\u76ee\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u9069\u7528\u6307\u91dd\u306f\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b\u7a0e\u7387\u306f\u3001\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3066\u3044\u308b\u7a0e\u6cd5\uff08\u7565\uff09\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\u306b\u3088\u308b\u300d\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2015_2\/zeikouka_2015_2_1.pdf#page=3\" target=\"_blank\">\u9069\u7528\u6307\u91dd\uff15\u9805<\/a>\uff09\u3068\u898f\u5b9a\u3057\u3001\u7a0e\u7387\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u901a\u5e38\u3001\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u7a0e\u7387\u306e\u6539\u6b63\u3060\u3051\u3067\u306a\u304f\u3001\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u306a\u3069\u4ed6\u306e\u9805\u76ee\u3082\u4e00\u4f53\u3068\u3057\u3066\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u300c\u7a0e\u7387\u306b\u9650\u3089\u305a\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u4e0a\u95a2\u9023\u3059\u308b\u7a0e\u6cd5\u4e0a\u306e\u898f\u5b9a\u5168\u822c\u306b\u3064\u3044\u3066\u3001\u3044\u3064\u306e\u6642\u70b9\u306e\u3082\u306e\u3092\u9069\u7528\u3059\u308b\u304b\u306b\u95a2\u3059\u308b\u4e00\u822c\u7684\u306a\u8003\u3048\u65b9\u3092\u793a\u3057\u3066\u306f\u3069\u3046\u304b\u300d\u3068\u3057\u3066\u3001\u7a0e\u7387\u6539\u6b63\u4ee5\u5916\u306e\u7a0e\u6cd5\u6539\u6b63\u9805\u76ee\u3082\u3001\u516c\u5e03\u65e5\u3067\u306f\u306a\u304f\u3001\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u305f\u65e5\u3092\u57fa\u6e96\u3068\u3059\u308b\u306e\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306e\u30b3\u30e1\u30f3\u30c8\u304c\u3042\u3063\u305f\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/comments\/pdf_zeikouka2015_2_ed\/summary_zeikouka2015_2ed.pdf#page=4\" target=\"_blank\">\u30b3\u30e1\u30f3\u30c8\uff18<\/a>\uff09\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u300c\u672c\u9069\u7528\u6307\u91dd\u306f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u5168\u4f53\u306e\u79fb\u7ba1\u4f5c\u696d\u306b\u304a\u3044\u3066\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u306b\u7d71\u5408\u3055\u308c\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3002\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u4e0a\u95a2\u9023\u3059\u308b\u7a0e\u6cd5\u4e0a\u306e\u898f\u5b9a\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8a18\u8f09\u306e\u8981\u5426\u3092\u542b\u3081\u3066\u5f53\u8a72\u7d71\u5408\u6642\u306b\u6539\u3081\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002\u300d\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5e73\u621027\u5e74\uff15\u670826\u65e5\u306e\u6539\u6b63\u3067\u524a\u9664\u3055\u308c\u305f\u304c\u3001\u6539\u6b63\u524d\u306e\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\uff3112\u3067\u306f\u3001\u6b21\u306e\u8a18\u8f09\u304c\u3042\u3063\u305f\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 style=\"margin-bottom: 3px;\"><strong>\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306e\u516c\u5e03\u65e5\u3068\u306e\u95a2\u4fc2<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306e\u516c\u5e03\u65e5\u3068\u4f1a\u8a08\u51e6\u7406\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u7387\u5909\u66f4\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u500b\u5225\u7a0e\u52b9\u679c\u5b9f\u52d9\u6307\u91dd\u7b2c18\u9805\u53ca\u3073\u7b2c19\u9805\u3001\u9023\u7d50\u7a0e\u52b9\u679c\u5b9f\u52d9\u6307\u91dd\u7b2c11\u9805\uff09\u306b\u6e96\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u3057\u305f\u304c\u3063\u3066\u3001\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306f\u3001\u5e73\u621021\u5e74\uff13\u670831\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u305f\u3081\u3001\uff13\u6708\u671f\u6c7a\u7b97\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u5e73\u621021\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u3001\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306b\u57fa\u3065\u304d\u3001\u7559\u4fdd\u5229\u76ca\u53ca\u3073\u7e70\u8d8a\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u4e0a\u984d\u306e\u898b\u76f4\u3057\u3092\u884c\u3044\u3001\u305d\u306e\u5f71\u97ff\u984d\u3092\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u85a6\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\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>\u5e73\u621028\u5e74\uff13\u670814\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c27\u53f7\uff09\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621027\u5e7412\u670810\u65e5\u304b\u3089\u610f\u898b\u52df\u96c6\u3057\u3066\u3044\u305f\u516c\u958b\u8349\u6848\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\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","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,258,167,231,289],"tags":[626,373,433],"backnumber":[1836],"series":[930],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 21:35:28","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/91314"}],"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=91314"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/91314\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=91314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=91314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=91314"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=91314"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=91314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}