{"id":108660,"date":"2016-11-10T10:14:20","date_gmt":"2016-11-10T01:14:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=108660"},"modified":"2016-11-14T15:20:10","modified_gmt":"2016-11-14T06:20:10","slug":"tax-article-229","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-229\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301094\u3011\u3000\u3014\u7b2c\uff19\u7ae0\u3015\u4ee3\u8868\u7684\u306a\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\uff08\u305d\u306e22\uff1a\u300c\u6587\u7406\u89e3\u91c8\u3068\u7acb\u6cd5\u8da3\u65e8\u2461\u300d\uff08\u6700\u5224\u5e7322.\uff13.\uff12\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\u301094\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<h4><strong>\uff15\u3000\u88c1\u5224\u6240\u306e\u5224\u65ad<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u7b2c\u4e00\u5be9\uff08\u6771\u4eac\u5730\u88c1\u5e73\u621018\u5e74\uff13\u670823\u65e5\uff09\u306e\u5224\u65ad<\/strong><\/h4>\n<p>\u3053\u308c\u306f\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\u305d\u3053\u306b\u306f\u5f53\u4e8b\u8005\u306e\u4e3b\u5f35\u3082\u63b2\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u3053\u3067\u306f\u5272\u611b\u3059\u308b\u305f\u3081\u3001\u305c\u3072\u898b\u3066\u3082\u3089\u3044\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=33589\" target=\"_blank\">\u6240\u5f97\u7a0e\u7d0d\u7a0e\u544a\u77e5\u51e6\u5206\u53d6\u6d88\u7b49\u8acb\u6c42\u4e8b\u4ef6<\/a>\u300d\uff08\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/p>\n<\/div>\n<p>\u307e\u305a\u3001\u539f\u544a\u306e\u30d1\u30d6\u30af\u30e9\u30d6\u7d4c\u55b6\u8005\u306e\u3001\u30db\u30b9\u30c6\u30b9\u306b\u5bfe\u3059\u308b\u5831\u916c\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a8d\u5b9a\u3057\u3066\u3044\u308b\u3002\u539f\u544a\u304c\u3001\u5831\u916c\u306e\u7b97\u5b9a\u8981\u7d20\u3068\u306a\u308b\u3082\u306e\u306f\u52e4\u52d9\u6642\u9593\u6570\u3067\u3042\u308a\u65e5\u6570\u3067\u306f\u306a\u3044\u65e8\u4e3b\u5f35\u3057\u305f\u304c\u3001\u51fa\u52e4\u65e5\u6bce\u306e\u7ba1\u7406\u3092\u57fa\u306b\u7b97\u5b9a\u3057\u3066\u304a\u308a\u696d\u52d9\u4e0a\u306e\u62d8\u675f\u65e5\u304b\u3089\u5207\u308a\u96e2\u3057\u3066\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u65e8\u3001\u5224\u793a\u3059\u308b\uff08\u4ee5\u4e0b\u3001\u4e0b\u7dda\u306f\u7b46\u8005\u306b\u3088\u308b\uff09\u3002<!--more--><\/p>\n<div 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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>\u539f\u544a\u3089\u306f\u3001\u5831\u916c\u306e\u7b97\u5b9a\u8981\u7d20\u3068\u306a\u308b\u3082\u306e\u306f\u52e4\u52d9\u6642\u9593\u6570\u306e\u307f\u3067\u3042\u3063\u3066\u3001\u5b9f\u969b\u306e\u51fa\u52e4\u65e5\u3067\u306f\u306a\u3044\u65e8\u4e3b\u5f35\u3059\u308b\u304c\u3001\u4e0a\u8a18\u306e\u3068\u304a\u308a\u672c\u4ef6\u5404\u30db\u30b9\u30c6\u30b9\u304c\u539f\u544a\u3089\u3068\u306e\u9593\u3067\u696d\u52d9\u4e0a\u306e\u62d8\u675f\u3092\u53d7\u3051\u308b\u55b6\u696d\u65e5\u306b\u3064\u3044\u3066\u500b\u5225\u306b\u4e8b\u524d\u306e\u5408\u610f\u304c\u306a\u3055\u308c\u305f\u4e0a\u3067\u5951\u7d04\u306b\u57fa\u3065\u304d\u30db\u30b9\u30c6\u30b9\u696d\u52d9\u304c\u884c\u308f\u308c\u308b\u95a2\u4fc2\u306b\u3042\u308b\u4e0a\u3001\u672c\u4ef6<span style=\"text-decoration: 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0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u5831\u916c\u306e\u7b97\u5b9a\u8981\u7d20\u3068\u306a\u308b\u696d\u52d9\u4e0a\u306e\u62d8\u675f\u65e5\uff08\u51fa\u52e4\u65e5\uff09\u304c\u305d\u308c\u305e\u308c\u9694\u96e2\u3057\u305f\u65e5\u3068\u306a\u308a\u5f97\u308b\u3053\u3068\u304c\u5951\u7d04\u4e0a\u60f3\u5b9a\u3055\u308c\u308b\u4ee5\u4e0a\u3001\u305d\u306e\u305d\u308c\u305e\u308c\u304c\u300c\u8a08\u7b97\u671f\u9593\u300d\u306b\u5f53\u305f\u308b\u3068\u89e3\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u3001\u3053\u308c\u306b\u3088\u308c\u3070\u3001\u672c\u4ef6\u5404\u96c6\u8a08\u671f\u9593\u5185\u306b\u304a\u3051\u308b\u696d\u52d9\u4e0a\u306e\u62d8\u675f\u65e5\uff08\u51fa\u52e4\u65e5\uff09\u306e\u7dcf\u6570\u304c\u300c\u8a08\u7b97\u671f\u9593\u306e\u65e5\u6570\u300d\u306b\u5f53\u305f\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3001\u4e0a\u8a18\u306e\u8da3\u65e8\u306b\u5408\u81f4\u3059\u308b<\/p>\n<\/div>\n<p>\u3053\u308c\u306b\u3088\u308c\u3070\u3001\u8a08\u7b97\u306e\u671f\u9593\u304c\u3001\u7d30\u5206\u5316\u3055\u308c\u305f\u8a08\u7b97\u306e\u671f\u9593\u3067\u3042\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u4f8b\u793a\u3067\u89e3\u8aac\u3057\u3088\u3046\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/zeihou94-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-108667 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/zeihou94-1.png\" alt=\"\" width=\"368\" height=\"208\" \/><\/a><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u6708\u306b\u304a\u3044\u3066\u3001\uff11\u30f6\u6708\u304c\u8a08\u7b97\u671f\u9593\u3067\u3042\u308b\u306a\u3089\u3001\u901a\u5e38\uff11\u65e5\uff5e30\u65e5\u304c\u8a08\u7b97\u671f\u9593\u3068\u8003\u3048\u308b\u3002\u3057\u304b\u3057\u5404\u9031\u306e\u6c34\uff5e\u65e5\u304c\u7a3c\u50cd\u65e5\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e\u7d30\u5206\u5316\u3055\u308c\u305f\u8a08\u7b97\u671f\u9593\u306f\u3001\u5404\u9031\uff15\u65e5\u9593\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\uff14\u65e5\uff5e8\u65e5\u300111\u65e5\uff5e15\u65e5\u300118\u65e5\uff5e22\u65e5\u300125\u65e5\uff5e29\u65e5\u3068\u3044\u3063\u305f\uff15\u65e5\u9593\u304c\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u671f\u9593\u3067\u3042\u308a\u3001\u305d\u306e\u5408\u8a08\u3068\u3057\u306620\u65e5\u9593\u306b\u306a\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u7b2c\u4e00\u5be9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7406\u89e3\u306e\u4e0b\u3067\u3001\u3053\u306e\u300c\u8a08\u7b97\u671f\u9593\u306e\u65e5\u6570\u300d\u306f\u3001\u300c\u672c\u4ef6\u5404\u96c6\u8a08\u671f\u9593\u306e\u5168\u65e5\u6570\u300d\u3067\u306f\u306a\u304f\u300c\u5b9f\u969b\u306e\u51fa\u52e4\u65e5\u306e\u65e5\u6570\u300d\u3068\u5224\u793a\u3057\u305f\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u306a\u304a\u3053\u306e\u4ed6\u306b\u3082\u3001\u69d8\u3005\u306a\u89d2\u5ea6\u304b\u3089\u306e\u539f\u544a\u306e\u4e3b\u5f35\u306b\u5bfe\u3057\u3066\u306e\u5224\u65ad\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u662f\u975e\u5224\u6c7a\u6587\u3092\u4e00\u8aad\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p 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\u63a7\u8a34\u5be9\u53ca\u3073\u4e0a\u544a\u5be9\uff08\u6700\u9ad8\u88c1\uff09\u306e\u5224\u65ad\u3092\u898b\u305f\u4e0a\u3067\u3001\u5224\u6c7a\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u308b\u3053\u3068\u3068\u3059\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>\u307e\u305a\u3001\u539f\u544a\u306e\u30d1\u30d6\u30af\u30e9\u30d6\u7d4c\u55b6\u8005\u306e\u3001\u30db\u30b9\u30c6\u30b9\u306b\u5bfe\u3059\u308b\u5831\u916c\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a8d\u5b9a\u3057\u3066\u3044\u308b\u3002\u539f\u544a\u304c\u3001\u5831\u916c\u306e\u7b97\u5b9a\u8981\u7d20\u3068\u306a\u308b\u3082\u306e\u306f\u52e4\u52d9\u6642\u9593\u6570\u3067\u3042\u308a\u65e5\u6570\u3067\u306f\u306a\u3044\u65e8\u4e3b\u5f35\u3057\u305f\u304c\u3001\u51fa\u52e4\u65e5\u6bce\u306e\u7ba1\u7406\u3092\u57fa\u306b\u7b97\u5b9a\u3057\u3066\u304a\u308a\u696d\u52d9\u4e0a\u306e\u62d8\u675f\u65e5\u304b\u3089\u5207\u308a\u96e2\u3057\u3066\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u65e8\u3001\u5224\u793a\u3059\u308b\uff08\u4ee5\u4e0b\u3001\u4e0b\u7dda\u306f\u7b46\u8005\u306b\u3088\u308b\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":[465,163,366],"backnumber":[1868],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 23:37:02","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/108660"}],"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=108660"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/108660\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=108660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=108660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=108660"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=108660"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=108660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}