{"id":105648,"date":"2016-10-13T10:15:55","date_gmt":"2016-10-13T01:15:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=105648"},"modified":"2016-10-13T10:22:20","modified_gmt":"2016-10-13T01:22:20","slug":"tax-article-226","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-226\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301092\u3011\u3000\u3014\u7b2c\uff19\u7ae0\u3015\u4ee3\u8868\u7684\u306a\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\uff08\u305d\u306e20\uff1a\u300c\u300c\u4ea4\u969b\u8cbb\u300d\u306e\u7bc4\u56f2\u2462\u300d\uff08\u6771\u4eac\u9ad8\u88c1\u5e7315.\uff19.\uff19\uff09\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301092\u3011<\/strong><\/h4>\n<h4 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href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<h4><strong>\uff08\uff12\uff09\u3000\u6771\u4eac\u9ad8\u88c1\u5e73\u621015\u5e74\uff19\u6708\uff19\u65e5<\/strong><\/h4>\n<p><a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301091\u3011\u3000\u3014\u7b2c\uff19\u7ae0\u3015\u4ee3\u8868\u7684\u306a\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\uff08\u305d\u306e19\uff1a\u300c\u300c\u4ea4\u969b\u8cbb\u300d\u306e\u7bc4\u56f2\u2461\u300d\uff08\u6771\u4eac\u9ad8\u88c1\u5e7315.\uff19.\uff19\uff09\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-225\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u6771\u4eac\u5730\u88c1\u5e73\u621014\u5e74\uff19\u670813\u65e5\u5224\u6c7a\u3092\u898b\u305f\u304c\u3001\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u63a7\u8a34\u5be9\u306f\u3053\u306e\u539f\u5be9\u306e\u5224\u65ad\u3092\u8986\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u88c1\u5224\u4f8b\u306f\u3001\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3066\u5224\u6c7a\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u308c\u3092\u5165\u624b\u3057\u3001\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/detail5?id=20102\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u66f4\u6b63\u51e6\u5206\u53d6\u6d88\u8acb\u6c42\u4e8b\u4ef6<\/a>\u300d\uff08\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/p>\n<\/div>\n<p>\u305d\u3053\u3067\u306f\u3001\u4ea4\u969b\u8cbb\u306e\u610f\u7fa9\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u65e8\u5224\u793a\u3059\u308b\uff08\u4e0b\u7dda\u7b46\u8005\uff09\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>\u6cd5\u6587\u306e\u898f\u5b9a\u3084\u3001\u300c\u4ea4\u969b\u8cbb\u7b49\u300d\u304c\u4e00\u822c\u7684\u306b\u652f\u51fa\u306e\u76f8\u624b\u65b9\u53ca\u3073\u76ee\u7684\u306b\u7167\u3089\u3057\u3066\u3001\u53d6\u5f15\u95a2\u4fc2\u306e\u76f8\u624b\u65b9\u3068\u306e\u89aa\u7766\u3092\u5bc6\u306b\u3057\u3066\u53d6\u5f15\u95a2\u4fc2\u306e\u5186\u6ed1\u306a\u9032\u884c\u3092\u56f3\u308b\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u3082\u306e\u3068\u7406\u89e3\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001\u5f53\u8a72\u652f\u51fa\u304c\u300c\u4ea4\u969b\u8cbb\u7b49\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u305f\u3081\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u2460\u300c\u652f\u51fa\u306e\u76f8\u624b\u65b9\u300d\u304c\u4e8b\u696d\u306b\u95a2\u4fc2\u3042\u308b\u8005\u7b49\u3067\u3042\u308a\u3001\u2461\u300c\u652f\u51fa\u306e\u76ee\u7684\u300d\u304c\u4e8b\u696d\u95a2\u4fc2\u8005\u7b49\u3068\u306e\u9593\u306e\u89aa\u7766\u306e\u5ea6\u3092\u5bc6\u306b\u3057\u3066\u53d6\u5f15\u95a2\u4fc2\u306e\u5186\u6ed1\u306a\u9032\u884c\u3092\u56f3\u308b\u3053\u3068\u3067\u3042\u308b\u3068\u3068\u3082\u306b\u3001\u2462\u300c\u884c\u70ba\u306e\u5f62\u614b\u300d\u304c\u63a5\u5f85\u3001\u4f9b\u5fdc\u3001\u6170\u5b89\u3001\u8d08\u7b54\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u884c\u70ba\u3067\u3042\u308b\u3053\u3068\u3001\u306e\u4e09\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u89e3\u3055\u308c\u308b<\/span>\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u652f\u51fa\u306e\u76ee\u7684\u304c\u63a5\u5f85\u7b49\u306e\u305f\u3081\u3067\u3042\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u652f\u51fa\u306e\u52d5\u6a5f\u3001\u91d1\u984d\u3001\u614b\u69d8\u3001\u52b9\u679c\u7b49\u306e\u5177\u4f53\u7684\u4e8b\u60c5\u3092\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3057\u3066\u6c7a\u3059\u3079\u304d\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u63a5\u5f85\u3001\u4f9b\u5fdc\u3001\u6170\u5b89\u3001\u8d08\u7b54\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u884c\u70ba\u3067\u3042\u308c\u3070\u3001\u305d\u308c\u4ee5\u4e0a\u306b\u652f\u51fa\u91d1\u984d\u304c\u9ad8\u984d\u306a\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3084\u3001\u305d\u306e\u652f\u51fa\u304c\u4e0d\u5fc5\u8981\uff08\u5197\u8cbb\uff09\u3042\u308b\u3044\u306f\u904e\u5927\uff08\u6feb\u8cbb\uff09\u306a\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u307e\u3067\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u9ad8\u984d\u3067\u3042\u308b\u3053\u3068\u3084\u5197\u8cbb\u6feb\u8cbb\u3067\u3042\u308b\u3053\u3068\u306f\u8981\u4ef6\u3068\u3057\u3066\u5426\u5b9a\u3057\u305f\u304c\u3001\u4e0a\u8a18\uff13\u8981\u4ef6\u3092\u793a\u3057\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u6b21\u306b\u3001\u3053\u306e\u82f1\u6587\u6dfb\u524a\u306e\u652f\u51fa\u306e\u76ee\u7684\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5224\u793a\u3059\u308b\u3002<\/p>\n<div 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style=\"text-align: center;\"><strong><span style=\"color: #808080;\">\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/span><\/strong><\/p>\n<p>\u6b21\u56de\u306f\u3001\u6587\u7406\u89e3\u91c8\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u4e89\u308f\u308c\u305f\u30db\u30b9\u30c6\u30b9\u5831\u916c\u6e90\u6cc9\u4e8b\u4ef6\uff08\u6700\u9ad8\u88c1\u5e73\u621022\u5e74\uff13\u6708\uff12\u65e5\u5224\u6c7a\uff09\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u7d9a\u304f\uff09<\/span><\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\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>\u524d\u56de\u306f\u6771\u4eac\u5730\u88c1\u5e73\u621014\u5e74\uff19\u670813\u65e5\u5224\u6c7a\u3092\u898b\u305f\u304c\u3001\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u63a7\u8a34\u5be9\u306f\u3053\u306e\u539f\u5be9\u306e\u5224\u65ad\u3092\u8986\u3057\u3066\u3044\u308b\u3002<br \/>\n\u3053\u306e\u88c1\u5224\u4f8b\u306f\u3001\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3066\u5224\u6c7a\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u308c\u3092\u5165\u624b\u3057\u3001\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u305f\u3044\u3002<br \/>\n\u305d\u3053\u3067\u306f\u3001\u4ea4\u969b\u8cbb\u306e\u610f\u7fa9\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u5224\u793a\u3092\u3059\u308b\uff08\u4e0b\u7dda\u7b46\u8005\uff09\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":[177,167,181,290],"tags":[343,163,366],"backnumber":[1864],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 16:10:10","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/105648"}],"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=105648"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/105648\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=105648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=105648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=105648"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=105648"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=105648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}