{"id":9177,"date":"2013-03-14T10:11:45","date_gmt":"2013-03-14T01:11:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=9177"},"modified":"2020-08-13T16:24:34","modified_gmt":"2020-08-13T07:24:34","slug":"tax-effects-article-5","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-5\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u7b49\u306e\u8868\u793a\u65b9\u6cd5\u4e26\u3073\u306b\u6ce8\u8a18\u4e8b\u9805\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\uff0d\u304a\u77e5\u3089\u305b\uff0d<\/strong><\/span><\/p>\n<p style=\"margin-bottom:3px;\">\u9069\u7528\u6307\u91dd\u7b49\u3092\u7e54\u308a\u8fbc\u3093\u3060\u6700\u65b0\u7248\u306e\u300e<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u3068\u9069\u7528\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-65\/\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076<\/a>\u300f\u304c\u597d\u8a55\u9023\u8f09\u4e2d\u3067\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u7b49\u306e<\/h4>\n<h4 style=\"text-align: center;\">\u8868\u793a\u65b9\u6cd5\u4e26\u3073\u306b\u6ce8\u8a18\u4e8b\u9805\u300d<\/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<h4><strong>\u2160\u3000<strong>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u7b49\u306e\u8868\u793a\u65b9\u6cd5<\/strong><\/strong><\/h4>\n<p>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b2c\u4e09\u53ca\u3073\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\u3002\u4ee5\u4e0b\u300c\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd\u300d\u3068\u3044\u3046\uff0928\u9805\u304b\u308930\u9805\u300145\u9805\u306f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u7b49\u306e\u8868\u793a\u65b9\u6cd5\u3092\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u8cc7\u7523\u30fb\u8ca0\u50b5\u306b\u95a2\u9023\u3059\u308b\u3082\u306e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u95a2\u9023\u3057\u305f\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u5206\u985e\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u6d41\u52d5\u8cc7\u7523\u53c8\u306f\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3068\u3057\u3066\u8868\u793a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u306f\u6d41\u52d5\u8ca0\u50b5\u53c8\u306f\u56fa\u5b9a\u8ca0\u50b5\u3068\u3057\u3066\u8868\u793a\u3059\u308b\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u7279\u5b9a\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u306b\u95a2\u9023\u3057\u306a\u3044\u7e70\u8d8a\u6b20\u640d\u91d1\u7b49<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u5c06\u6765\u7a0e\u52b9\u679c\u304c\u5b9f\u73fe\u3059\u308b\u6642\u671f\u304c\uff11\u5e74\u4ee5\u5185\u304b\u5426\u304b\uff08\u30ef\u30f3\u30a4\u30e4\u30fc\u30eb\u30fc\u30eb\uff09\u306b\u3088\u308a\u5224\u65ad\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u7fcc\u671f\u306b\u89e3\u6d88\u3055\u308c\u308b\u898b\u8fbc\u307f\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u3082\u306e\u306f\u6d41\u52d5\u8cc7\u7523\u3068\u3057\u3066\u3001\u305d\u308c\u4ee5\u5916\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u3082\u306e\u306f\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3068\u3057\u3066\u8868\u793a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u53ca\u3073\u7e70\u8d8a\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001\u30ef\u30f3\u30a4\u30e4\u30fc\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u3044\u3066\u6d41\u52d5\u30fb\u56fa\u5b9a\u533a\u5206\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u76f8\u6bba<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u6d41\u52d5\u8cc7\u7523\u306b\u5c5e\u3059\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u6d41\u52d5\u8ca0\u50b5\u306b\u5c5e\u3059\u308b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u304c\u3042\u308b\u5834\u5408\u53ca\u3073\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306b\u5c5e\u3059\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u56fa\u5b9a\u8ca0\u50b5\u306b\u5c5e\u3059\u308b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u76f8\u6bba\u3057\u3066\u8868\u793a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u7570\u306a\u308b\u7d0d\u7a0e\u4e3b\u4f53\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u76f8\u6bba\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463\u3000\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u7d0d\u4ed8\u3059\u3079\u304d\u6cd5\u4eba\u7a0e\u7b49\u306e\u672a\u6255\u984d\u306f\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3068\u3057\u3066\u8ca0\u50b5\u306b\u8a08\u4e0a\u3057\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3068\u533a\u5225\u3057\u3066\u8868\u793a\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2464\u3000\u6cd5\u4eba\u7a0e\u306e\u7e70\u623b\u9084\u4ed8\u91d1\u984d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u767a\u751f\u3057\u3001\u305d\u308c\u3092\u904e\u53bb\u306b\u652f\u6255\u3063\u305f\u6cd5\u4eba\u7a0e\u306e\u7e70\u623b\u9084\u4ed8\u306b\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u9084\u4ed8\u8acb\u6c42\u624b\u7d9a\u3092\u3068\u308b\u3053\u3068\u306b\u3088\u308a\u50b5\u6a29\u3068\u306a\u308b\u305f\u3081\u3001\u5f53\u8a72\u672a\u53ce\u9084\u4ed8\u91d1\u984d\u306f\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u767a\u751f\u5e74\u5ea6\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u3001\u672a\u53ce\u9084\u4ed8\u6cd5\u4eba\u7a0e\u7b49\u305d\u306e\u5185\u5bb9\u3092\u793a\u3059\u9069\u5f53\u306a\u540d\u79f0\u3092\u4ed8\u3057\u305f\u79d1\u76ee\u3067\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u306f\u533a\u5225\u3057\u3066\u8868\u793a\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2465\u3000\u6cd5\u4eba\u7a0e\u7b49<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u7b49\u3068\u3057\u3066\u7d0d\u4ed8\u3059\u3079\u304d\u984d\u53ca\u3073\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u304b\u3089\u63a7\u9664\u3059\u308b\u5f62\u5f0f\u306b\u3088\u308a\u3001\u305d\u308c\u305e\u308c\u533a\u5206\u3057\u3066\u8868\u793a\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u6ce8\u8a18\u4e8b\u9805<\/strong><\/h4>\n<p>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b2c\u56db\u53ca\u3073\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd31\u9805\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u6ce8\u8a18\u4e8b\u9805\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#87CEFA;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u767a\u751f\u539f\u56e0\u5225\u306e\u4e3b\u306a\u5185\u8a33<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd22\u9805\u306b\u5f93\u3063\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u7b97\u5b9a\u306b\u5f53\u305f\u308a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304b\u3089\u63a7\u9664\u3057\u305f\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u91d1\u984d\u3092\u6ce8\u8a18\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u306a\u304a\u3001\u5f53\u8a72\u6ce8\u8a18\u306f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u767a\u751f\u306e\u4e3b\u306a\u539f\u56e0\u5225\u5185\u8a33\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306b\u304a\u3044\u3066\u3001\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u3001\u56de\u53ce\u61f8\u5ff5\u984d\u7b49\u305d\u306e\u5185\u5bb9\u3092\u793a\u3059\u9069\u5f53\u306a\u540d\u79f0\u3092\u4ed8\u3057\u63a7\u9664\u524d\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u5408\u8a08\u984d\u304b\u3089\u4e00\u62ec\u3057\u3066\u63a7\u9664\u3059\u308b\u5f62\u5f0f\u306b\u3088\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u53c8\u306f\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\uff08\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u3092\u542b\u3080\uff09\u306e\u6bd4\u7387\u3068\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u306e\u9593\u306b\u91cd\u8981\u306a\u5dee\u7570\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u5dee\u7570\u306e\u539f\u56e0\u3068\u306a\u3063\u305f\u4e3b\u8981\u306a\u9805\u76ee\u5225\u306e\u5185\u8a33<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u7a0e\u7387\u306e\u5909\u66f4\u306b\u3088\u308a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u91d1\u984d\u304c\u4fee\u6b63\u3055\u308c\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u65e8\u53ca\u3073\u4fee\u6b63\u984d<\/p>\n<p>\u2464\u3000\u6c7a\u7b97\u65e5\u5f8c\u306b\u7a0e\u7387\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5185\u5bb9\u53ca\u3073\u305d\u306e\u5f71\u97ff<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3010\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306e\u4e8b\u4f8b\u3011<\/strong><\/p>\n<p>\u6771\u5317\u96fb\u529b\uff08\u682a\uff09<br \/>\n\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u95a2\u4fc2\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u767a\u751f\u306e\u4e3b\u306a\u539f\u56e0\u5225\u306e\u5185\u8a33<\/p>\n<p style=\"margin-bottom: 3px;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/02\/zeikoka5-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9179\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/02\/zeikoka5-1.png\" alt=\"\" width=\"550\" height=\"582\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/zeikoka5-1.png 674w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/zeikoka5-1-283x300.png 283w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u300c\u305d\u306e\u4ed6\u300d\u306b\u542b\u3081\u3066\u3044\u305f\u300c\u7e70\u8d8a\u6b20\u640d\u91d1\u300d\u306f\u3001\u91cd\u8981\u6027\u304c\u5897\u3057\u305f\u3053\u3068\u304b\u3089\u5f53\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u533a\u5206\u63b2\u8a18\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u3092\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6ce8\u8a18\u306e\u7d44\u66ff\u3048\u3092\u884c\u3063\u3066\u3044\u308b\u3002<br \/>\n\u3053\u306e\u7d50\u679c\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u300c\u305d\u306e\u4ed6\u300d59,446\u767e\u4e07\u5186\u3092\u3001\u300c\u7e70\u8d8a\u6b20\u640d\u91d1\u300d2,045\u767e\u4e07\u5186\u3001\u300c\u305d\u306e\u4ed6\u300d57,401\u767e\u4e07\u5186\u3068\u3057\u3066\u7d44\u66ff\u3048\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\u3068\u306e\u9593\u306b\u91cd\u8981\u306a\u5dee\u7570\u304c\u3042\u308b\u3068\u304d\u306e\u3001\u5f53\u8a72\u5dee\u7570\u306e\u539f\u56e0\u3068\u306a\u3063\u305f\u4e3b\u306a\u9805\u76ee\u5225\u306e\u5185\u8a33<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/02\/zeikoka5-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-9180\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/02\/zeikoka5-2.png\" alt=\"\" width=\"550\" height=\"370\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/zeikoka5-2.png 673w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/zeikoka5-2-300x201.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u6cd5\u4eba\u7a0e\u7b49\u306e\u7a0e\u7387\u306e\u5909\u66f4\u306b\u3088\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u91d1\u984d\u306e\u4fee\u6b63<\/p>\n<p>\u5e73\u621023\u5e7412\u6708\uff12\u65e5\u306b\u3001\u300c\u7d4c\u6e08\u793e\u4f1a\u306e\u69cb\u9020\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3057\u305f\u7a0e\u5236\u306e\u69cb\u7bc9\u3092\u56f3\u308b\u305f\u3081\u306e\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u5e73\u621023\u5e74\u6cd5\u5f8b\u7b2c114\u53f7\uff09\u53ca\u3073\u300c\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u300d\uff08\u5e73\u621023\u5e74\u6cd5\u5f8b\u7b2c117\u53f7\uff09\u304c\u516c\u5e03\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u7b97\u306b\u306f\u3001\u6539\u6b63\u5f8c\u306e\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f28,326\u767e\u4e07\u5186\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306f85\u767e\u4e07\u5186\u305d\u308c\u305e\u308c\u6e1b\u5c11\u3057\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u8a08\u4e0a\u3055\u308c\u305f\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306f28,240\u767e\u4e07\u5186\u5897\u52a0\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 11px;\">\uff08\u51fa\u6240\uff1a\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\uff09<\/span><\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u30fb<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918b.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a><br \/>\n\u30fb<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918a.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a><\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b2c\u4e09\u53ca\u3073\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\u3002\u4ee5\u4e0b\u300c\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd\u300d\u3068\u3044\u3046\uff0928\u9805\u304b\u308930\u9805\u300145\u9805\u306f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u7b49\u306e\u8868\u793a\u65b9\u6cd5\u3092\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10,"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":[1685],"series":[1101],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-20 19:17:58","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/9177"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=9177"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/9177\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=9177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=9177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=9177"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=9177"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=9177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}