{"id":9637,"date":"2013-03-28T10:18:34","date_gmt":"2013-03-28T01:18:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=9637"},"modified":"2014-03-25T18:18:36","modified_gmt":"2014-03-25T09:18:36","slug":"international-article-11","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-11\/","title":{"rendered":"\u300e\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u3000\u6539\u5b9a\u8b70\u5b9a\u66f8\u300f\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u5fb4\u53ce\u5171\u52a9\u306e\u62e1\u5927\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300e\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u3000\u6539\u5b9a\u8b70\u5b9a\u66f8\u300f<\/strong><\/h4>\n<h4 style=\"text-align: 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\/>\n\u8981\u8acb\u304c\u53d7\u7406\u3055\u308c\u305f\u79df\u7a0e\u50b5\u6a29\u306f\u3001\u53d7\u7406\u3055\u308c\u305f\u3068\u304d\u306b\u3001\u88ab\u8981\u8acb\u56fd\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u78ba\u5b9a\u3057\u305f\u79df\u7a0e\u50b5\u6a29\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3001\u81ea\u56fd\u306e\u79df\u7a0e\u50b5\u6a29\u3068\u540c\u69d8\u306b\u5fb4\u53ce\u3055\u308c\u308b\uff08\u65b0\u6761\u7d0427\u2465\uff09\u3002<\/p>\n<p><strong>\uff08\uff14\uff09\u3000\u88ab\u8981\u8acb\u56fd\u304c\u3068\u3063\u305f\u6642\u52b9\u4e2d\u65ad\u7b49\u306e\u63aa\u7f6e\u306e\u8981\u8acb\u56fd\u306b\u304a\u3051\u308b\u52b9\u679c<\/strong><br \/>\n\u652f\u63f4\u306e\u8981\u8acb\u306b\u5f93\u3044\u3001\u88ab\u8981\u8acb\u56fd\u304c\u3068\u3063\u305f\u5fb4\u53ce\u306e\u305f\u3081\u306e\u63aa\u7f6e\u3067\u3042\u3063\u3066\u3001\u8981\u8acb\u56fd\u306e\u6cd5\u4ee4\u306b\u3088\u308c\u3070\u3001\u8981\u8acb\u56fd\u304c\u5f53\u8a72\u63aa\u7f6e\u3092\u3068\u3063\u305f\u5834\u5408\u306b\u8981\u8acb\u56fd\u306b\u304a\u3044\u3066\u79df\u7a0e\u50b5\u6a29\u306e\u5fb4\u53ce\u306e\u6642\u52b9\u3092\u505c\u6b62\u3057\u3001\u53c8\u306f\u4e2d\u65ad\u3059\u308b\u52b9\u679c\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3082\u306e\u306f\u3001\u5f53\u8a72\u79df\u7a0e\u50b5\u6a29\u306b\u95a2\u3057\u3066\u3001\u8981\u8acb\u56fd\u306e\u6cd5\u4ee4\u306e\u4e0b\u306b\u304a\u3044\u3066\u3082\u540c\u69d8\u306e\u52b9\u679c\u3092\u6709\u3059\u308b\u3002<br \/>\n\u88ab\u8981\u8acb\u56fd\u306f\u3001\u5f53\u8a72\u63aa\u7f6e\u306b\u3064\u3044\u3066\u8981\u8acb\u56fd\u306b\u901a\u5831\u3059\u308b\uff08\u65b0\u6761\u7d0427\u2466\uff09\u3002<\/p>\n<p><strong>\uff08\uff15\uff09\u3000\u88ab\u8981\u8acb\u56fd\u306e\u6cd5\u4ee4\u306b\u3088\u308b\u6642\u52b9\u306e\u63f4\u7528\u306e\u5426\u5b9a<\/strong><br \/>\n\u88ab\u8981\u8acb\u56fd\u306b\u3088\u308b\u652f\u63f4\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u79df\u7a0e\u50b5\u6a29\u306f\u3001\u88ab\u8981\u8acb\u56fd\u306b\u304a\u3044\u3066\u3001\u88ab\u8981\u8acb\u56fd\u306e\u6cd5\u4ee4\u306e\u4e0b\u3067\u79df\u7a0e\u50b5\u6a29\u3067\u3042\u308b\u3068\u306e\u7406\u7531\u306b\u3088\u308a\u9069\u7528\u3055\u308c\u308b\u6642\u52b9\u306e\u5bfe\u8c61\u3068\u3055\u308c\u305a\u3001\u304b\u3064\u3001\u305d\u306e\u7406\u7531\u306b\u3088\u308a\u9069\u7528\u3055\u308c\u308b\u512a\u5148\u6a29\u3092\u4e0e\u3048\u3089\u308c\u306a\u3044\uff08\u65b0\u6761\u7d0427\u2467\uff09\u3002<\/p>\n<p><strong>\uff08\uff16\uff09\u3000\u88ab\u8981\u8acb\u56fd\u306b\u304a\u3051\u308b\u884c\u653f\u30fb\u53f8\u6cd5\u4e0a\u306e\u5be9\u67fb\u3092\u53d7\u3051\u308b\u6a29\u5229\u306e\u5426\u5b9a<\/strong><br \/>\n\u88ab\u8981\u8acb\u56fd\u306b\u3088\u308b\u652f\u63f4\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u79df\u7a0e\u50b5\u6a29\u304c\u3001\u81ea\u56fd\u306e\u79df\u7a0e\u50b5\u6a29\u3068\u540c\u69d8\u306b\u5fb4\u53ce\u3055\u308c\u308b\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u88ab\u8981\u8acb\u56fd\u306b\u304a\u3044\u3066\u884c\u653f\u4e0a\u53c8\u306f\u53f8\u6cd5\u4e0a\u306e\u5be9\u67fb\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u751f\u3058\u3055\u305b\u308b\u3082\u306e\u3068\u89e3\u3057\u3066\u306f\u306a\u3089\u306a\u3044\uff08\u65b0\u6761\u7d0427\u2468\uff09\u3002<\/p>\n<p><strong>\uff08\uff17\uff09\u3000\u8981\u8acb\u56fd\u306b\u304a\u3044\u3066\u79df\u7a0e\u50b5\u6a29\u3092\u5fb4\u53ce\u3059\u308b\u6a29\u5229\u3092\u55aa\u5931\u3057\u3001\u53c8\u306f\u5fb4\u53ce\u3092\u7d42\u4e86\u3059\u308b\u5834\u5408<\/strong><br \/>\n\u8981\u8acb\u56fd\u306b\u304a\u3044\u3066\u652f\u63f4\u3092\u8981\u8acb\u3057\u305f\u79df\u7a0e\u50b5\u6a29\u304c\u6d88\u6ec5\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8981\u8acb\u56fd\u306e\u6a29\u9650\u306e\u3042\u308b\u5f53\u5c40\u306f\u3001\u5fb4\u53ce\u306b\u304a\u3051\u308b\u652f\u63f4\u306e\u8981\u8acb\u3092\u901f\u3084\u304b\u306b\u64a4\u56de\u3057\u3001\u88ab\u8981\u8acb\u56fd\u306f\u3001\u5f53\u8a72\u79df\u7a0e\u50b5\u6a29\u306e\u5fb4\u53ce\u306b\u4fc2\u308b\u3059\u3079\u3066\u306e\u63aa\u7f6e\u3092\u7d42\u4e86\u3059\u308b\uff08\u65b0\u6761\u7d0427\u2469\uff09\u3002<\/p>\n<p><strong>\uff08\uff18\uff09\u3000\u8981\u8acb\u56fd\u306b\u304a\u3044\u3066\u81ea\u56fd\u306e\u6cd5\u4ee4\u306b\u5f93\u3044\u79df\u7a0e\u50b5\u6a29\u306e\u5fb4\u53ce\u3092\u505c\u6b62\u3059\u308b\u5834\u5408<\/strong><br \/>\n\u8981\u8acb\u56fd\u304c\u81ea\u56fd\u306e\u6cd5\u4ee4\u306b\u5f93\u3044\u8981\u8acb\u306e\u5bfe\u8c61\u3067\u3042\u308b\u79df\u7a0e\u50b5\u6a29\u306e\u5fb4\u53ce\u3092\u505c\u6b62\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8981\u8acb\u56fd\u306f\u88ab\u8981\u8acb\u56fd\u306b\u901f\u3084\u304b\u306b\u901a\u5831\u3057\u3001\u88ab\u8981\u8acb\u56fd\u306e\u9078\u629e\u306b\u3088\u308a\u8981\u8acb\u3092\u505c\u6b62\u3057\u3001\u53c8\u306f\u64a4\u56de\u3059\u308b\uff08\u65b0\u6761\u7d0427\u246a\uff09\u3002<\/p>\n<p><strong>\uff08\uff19\uff09\u3000\u5fb4\u53ce\u3057\u305f\u984d\u306e\u9001\u91d1<\/strong><br \/>\n\u3053\u306e\u6761\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u88ab\u8981\u8acb\u56fd\u304c\u5fb4\u53ce\u3057\u305f\u984d\u306f\u3001\u8981\u8acb\u56fd\u306e\u6a29\u9650\u306e\u3042\u308b\u5f53\u5c40\u306b\u9001\u91d1\u3055\u308c\u308b\uff08\u65b0\u6761\u7d0427\u246b\uff09\u3002<\/p>\n<p><strong>\uff0810\uff09\u3000\u5fb4\u53ce\u8cbb\u7528\u306e\u8ca0\u62c5<\/strong><br \/>\n\u4e21\u7de0\u7d04\u56fd\u306e\u6a29\u9650\u306e\u3042\u308b\u5f53\u5c40\u304c\u5225\u6bb5\u306e\u5408\u610f\u3092\u3059\u308b\u5834\u5408\u3092\u9664\u304f\u307b\u304b\u3001\u5fb4\u53ce\u306b\u304a\u3051\u308b\u652f\u63f4\u3092\u884c\u3046\u306b\u5f53\u305f\u308a\u751f\u3058\u305f\u901a\u5e38\u306e\u8cbb\u7528\u306f\u88ab\u8981\u8acb\u56fd\u304c\u8ca0\u62c5\u3057\u3001\u7279\u5225\u306e\u8cbb\u7528\u306f\u8981\u8acb\u56fd\u304c\u8ca0\u62c5\u3059\u308b\uff08\u65b0\u6761\u7d0427\u246c\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff0811\uff09\u3000\u88ab\u8981\u8acb\u56fd\u306e\u7fa9\u52d9\uff08\u65b0\u6761\u7d0427\u246d\uff09<\/strong><br \/>\n\u88ab\u8981\u8acb\u56fd\u306b\u6b21\u306e\u3053\u3068\u3092\u884c\u3046\u7fa9\u52d9\u3092\u8ab2\u3059\u3082\u306e\u3068\u89e3\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff41\uff09\u3000\u88ab\u8981\u8acb\u56fd\u53c8\u306f\u8981\u8acb\u56fd\u306e\u6cd5\u4ee4\u53ca\u3073\u884c\u653f\u4e0a\u306e\u6163\u884c\u306b\u62b5\u89e6\u3059\u308b\u884c\u653f\u4e0a\u306e\u63aa\u7f6e\u3092\u3068\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff42\uff09\u3000\u516c\u306e\u79e9\u5e8f\u306b\u53cd\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u63aa\u7f6e\u3092\u3068\u308b\u3053\u3068<\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff0812\uff09\u3000\u8981\u8acb\u56fd\u306e\u63aa\u7f6e\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u5834\u5408\u306e\u88ab\u8981\u8acb\u56fd\u306e\u7fa9\u52d9\u306e\u514d\u9664\uff08\u65b0\u6761\u7d0427\u246e\uff09<\/strong><br \/>\n\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u88ab\u8981\u8acb\u56fd\u306f\u8981\u8acb\u3092\u53d7\u7406\u3059\u308b\u7fa9\u52d9\u3092\u8ab2\u3055\u308c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff41\uff09\u3000\u8981\u8acb\u56fd\u304c\u652f\u63f4\u306e\u8981\u8acb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u79df\u7a0e\u50b5\u6a29\u3092\u5fb4\u53ce\u3059\u308b\u305f\u3081\u306b\u81ea\u56fd\u306e\u6cd5\u4ee4\u53c8\u306f\u884c\u653f\u4e0a\u306e\u6163\u884c\u306e\u4e0b\u306b\u304a\u3044\u3066\u3068\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3059\u3079\u3066\u306e\u9069\u7528\u306a\u63aa\u7f6e\u3092\u3068\u3063\u3066\u3044\u306a\u3044\u3068\u304d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff42\uff09\u3000\u8981\u8acb\u56fd\u304c\u5f97\u308b\u5229\u76ca\u306b\u6bd4\u3057\u3066\u88ab\u8981\u8acb\u56fd\u306e\u884c\u653f\u4e0a\u306e\u8ca0\u62c5\u304c\u8457\u3057\u304f\u4e0d\u5747\u8861\u3067\u3042\u308b\u3068\u304d<\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff0813\uff09\u3000\u5b9f\u65bd\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u5408\u610f\uff08\u65b0\u6761\u7d0427\u246f\uff09<\/strong><br \/>\n\u5b9f\u969b\u306b\u652f\u63f4\u304c\u884c\u308f\u308c\u308b\u524d\u306b\u3001\u4e21\u7de0\u7d04\u56fd\u306e\u6a29\u9650\u306e\u3042\u308b\u5f53\u5c40\u306f\u3001\u4ee5\u4e0b\u3092\u542b\u3080\u5b9f\u65bd\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5408\u610f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5404\u7de0\u7d04\u56fd\u306b\u5bfe\u3059\u308b\u652f\u63f4\u306e\u7a0b\u5ea6\u306e\u5747\u8861\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u304c\u7279\u5b9a\u306e\u5e74\u306b\u304a\u3044\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u652f\u63f4\u306e\u8981\u8acb\u306e\u6570\u306e\u4e0a\u9650<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u652f\u63f4\u3092\u8981\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u79df\u7a0e\u50b5\u6a29\u306e\u6700\u4f4e\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u3053\u306e\u6761\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u5fb4\u53ce\u3055\u308c\u305f\u984d\u306e\u9001\u91d1\u306b\u95a2\u3059\u308b\u624b\u7d9a\u898f\u5247<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff0814\uff09\u3000\u652f\u63f4\u306e\u7a0b\u5ea6\u306b\u4e0d\u5747\u8861\u304c\u751f\u3058\u305f\u3068\u304d\u306e\u652f\u63f4\u306e\u505c\u6b62<\/strong><br \/>\n\u4e00\u65b9\u306e\u7de0\u7d04\u56fd\u306f\u3001\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd\u306e\u63aa\u7f6e\u306b\u3088\u308a\u4e21\u56fd\u306e\u652f\u63f4\u306e\u7a0b\u5ea6\u306b\u304a\u3044\u3066\u4e0d\u5747\u8861\u304c\u751f\u3058\u305f\u3068\u8a8d\u3081\u308b\u5834\u5408\u306b\u306f\u3001\u652f\u63f4\u3092\u505c\u6b62\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u4e21\u7de0\u7d04\u56fd\u306f\u3001\u65b0\u6761\u7d0427\u676116\u9805\u306e\u898f\u5b9a\u306b\u6574\u5408\u7684\u3068\u306a\u308b\u652f\u63f4\u306e\u7a0b\u5ea6\u306e\u5747\u8861\u3092\u56de\u5fa9\u3059\u308b\u305f\u3081\u3001\u5354\u8b70\u3092\u884c\u3046\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u65b0\u8b70\u5b9a\u66f814\u246e\uff08b\uff09\uff09\u3002<\/p>\n<p><strong>\uff0815\uff09\u9069\u7528\u5bfe\u8c61<\/strong><br \/>\n\u5fb4\u53ce\u5171\u52a9\u306e\u898f\u5b9a\u306f\u8b70\u5b9a\u66f8\u304c\u52b9\u529b\u3092\u751f\u305a\u308b\u65e5\u304b\u3089\u9069\u7528\u3055\u308c\u308b\uff08\u8b70\u5b9a\u66f815\u2463\uff09\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u4e21\u56fd\u306b\u304a\u3051\u308b\u627f\u8a8d\u624b\u7d9a\u304c\u7d42\u4e86\u3057\u3001\u4ea4\u63db\u516c\u6587\u304c\u4ea4\u308f\u3055\u308c\u305f\u65e5\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u5b9f\u52d9\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u5b9f\u969b\u306b\u554f\u984c\u306b\u306a\u308a\u305d\u3046\u306a\u30b1\u30fc\u30b9\u3068\u3057\u3066\u3001\u7c73\u56fd\u6cd5\u4eba\u304c\u65e5\u672c\u306b\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6301\u305f\u305a\u306b\u6295\u8cc7\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u56fd\u7a0e\u5f53\u5c40\u304c\u7c73\u56fd\u6cd5\u4eba\u306e\u65e5\u672c\u306b\u304a\u3051\u308b\u6d3b\u52d5\u304cPE\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u8ab2\u7a0e\u3092\u884c\u3063\u305f\u306e\u306b\u5bfe\u3057\u3001\u7c73\u56fd\u6cd5\u4eba\u306f\u7d0d\u5f97\u305b\u305a\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3057\u3088\u3046\u3068\u3057\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u65e5\u672c\u56fd\u5185\u306b\u8cc7\u7523\u304c\u306a\u3044\u305f\u3081\u306b\u6ede\u7d0d\u51e6\u5206\u3082\u3067\u304d\u306a\u3044\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u500b\u4eba\u306b\u3064\u3044\u3066\u554f\u984c\u306b\u306a\u308a\u305d\u3046\u306a\u30b1\u30fc\u30b9\u3068\u3057\u3066\u3001\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u304c\u56fd\u7a0e\u306e\u8abf\u67fb\u3067\u591a\u984d\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u305f\u304c\u3001\u7a0e\u91d1\u3092\u7d0d\u4ed8\u305b\u305a\u306b\u884c\u65b9\u4e0d\u660e\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u304c\u3001\u56fd\u7a0e\u306f\u3001\u672c\u4eba\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u304c\u7c73\u56fd\u306e\u9280\u884c\u306b\u9810\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u306f\u628a\u63e1\u3057\u3066\u3044\u308b\u3001\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u65e5\u672c\u306e\u56fd\u7a0e\u304c\u7a0e\u91d1\u3092\u5fb4\u53ce\u3059\u308b\u624b\u6bb5\u306f\u306a\u304b\u3063\u305f\u304c\u3001\u4eca\u5f8c\u306fIRS\u306b\u5fb4\u53ce\u652f\u63f4\u3092\u8981\u8acb\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5fb4\u53ce\u3067\u304d\u308b\u9053\u304c\u958b\u304b\u308c\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306f\u65e5\u7c73\u9593\u306b\u304a\u3051\u308b\u5fb4\u53ce\u5354\u529b\u306b\u9650\u3089\u308c\u308b\u304c\u3001\u4eca\u5f8c\u3053\u3046\u3057\u305f\u56fd\u969b\u9593\u306e\u7a0e\u52d9\u57f7\u884c\u5354\u529b\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306f\u307e\u3059\u307e\u3059\u62e1\u5927\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8b70\u5b9a\u66f8\u30fb\u30fb\u30fb\u6240\u5f97\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306b\u95a2\u3059\u308b\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f\u53ca\u3073\u8131\u7a0e\u306e\u9632\u6b62\u306e\u305f\u3081\u306e\u65e5\u672c\u56fd\u653f\u5e9c\u3068\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u653f\u5e9c\u3068\u306e\u9593\u306e\u6761\u7d04\u3092\u6539\u6b63\u3059\u308b\u8b70\u5b9a\u66f8<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6761\u7d04\u30fb\u30fb\u30fb\u6240\u5f97\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306b\u95a2\u3059\u308b\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f\u53ca\u3073\u8131\u7a0e\u306e\u9632\u6b62\u306e\u305f\u3081\u306e\u65e5\u672c\u56fd\u653f\u5e9c\u3068\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u653f\u5e9c\u3068\u306e\u9593\u306e\u6761\u7d04<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u4f8b\uff09\u8b70\u5b9a\u66f815\u2461\u30fb\u30fb\u30fb\u6240\u5f97\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306b\u95a2\u3059\u308b\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f\u53ca\u3073\u8131\u7a0e\u306e\u9632\u6b62\u306e\u305f\u3081\u306e\u65e5\u672c\u56fd\u653f\u5e9c\u3068\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u653f\u5e9c\u3068\u306e\u9593\u306e\u6761\u7d04\u3092\u6539\u6b63\u3059\u308b\u8b70\u5b9a\u66f8\u7b2c15\u6761\uff12\u9805<\/p>\n<\/div>\n<p>\u3010\u53c2\u8003\u3011\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u30fb<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/250125us.htm\" target=\"_blank\">\u300c\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u3068\u306e\u79df\u7a0e\u6761\u7d04\u3092\u6539\u6b63\u3059\u308b\u8b70\u5b9a\u66f8\u304c\u7f72\u540d\u3055\u308c\u307e\u3057\u305f\u300d<\/a><br \/>\n\u30fb<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/250125us_pt.htm\" target=\"_blank\">\u300c\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u3068\u306e\u79df\u7a0e\u6761\u7d04\u3092\u6539\u6b63\u3059\u308b\u8b70\u5b9a\u66f8\u306e\u30dd\u30a4\u30f3\u30c8\u300d<\/a><\/p>\n<p 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    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