{"id":110033,"date":"2016-11-10T14:36:21","date_gmt":"2016-11-10T05:36:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=110033"},"modified":"2016-11-10T14:36:41","modified_gmt":"2016-11-10T05:36:41","slug":"tax-report-36","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-36\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\uff08\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\uff09\u306e\u632f\u66ff\u7d0d\u7a0e\u306b\u3088\u308b\u9818\u53ce\u8a3c\u66f8\u3001\u5e73\u621029\u5e74\uff11\u6708\u4ee5\u964d\u306f\u9001\u4ed8\u3055\u308c\u305a\uff5e\u5b9f\u65bd\u6642\u671f\u3092\u524d\u306b\u56fd\u7a0e\u5e81\u304c\u6539\u3081\u3066\u5468\u77e5\u30da\u30fc\u30b8\u3092\u516c\u8868"},"content":{"rendered":"
\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n

\u56fd\u7a0e\uff08\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\uff09\u306e\u632f\u66ff\u7d0d\u7a0e\u306b\u3088\u308b\u9818\u53ce\u8a3c\u66f8\u3001<\/strong><\/h4>\n

\u5e73\u621029\u5e74\uff11\u6708\u4ee5\u964d\u306f\u9001\u4ed8\u3055\u308c\u305a<\/strong><\/h4>\n
\uff5e\u5b9f\u65bd\u6642\u671f\u3092\u524d\u306b\u56fd\u7a0e\u5e81\u304c\u6539\u3081\u3066\u5468\u77e5\u30da\u30fc\u30b8\u3092\u516c\u8868<\/strong><\/h5>\n

 <\/p>\n

Profession Journal\u7de8\u96c6\u90e8<\/p>\n

 <\/p>\n

\u73fe\u5728\u3001\u56fd\u7a0e\u306e\u3046\u3061\u7533\u544a\u6240\u5f97\u7a0e\uff08\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\uff08\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u73fe\u91d1\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u4ee5\u5916\u306b\u3001\u7d0d\u7a0e\u8005\u304c\u6307\u5b9a\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u306e\u9810\u8caf\u91d1\u53e3\u5ea7\u304b\u3089\u632f\u66ff\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u308b\u300c\u632f\u66ff\u7d0d\u7a0e\u300d\u304c\u3042\u308b\u3002\u5fd9\u3057\u3044\u500b\u4eba\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u652f\u6255\u7a93\u53e3\u307e\u3067\u8d74\u304f\u5fc5\u8981\u306e\u306a\u3044\u632f\u66ff\u7d0d\u7a0e\u306f\u5229\u4fbf\u6027\u306e\u9ad8\u3044\u5236\u5ea6\u3068\u3044\u3048\u308b\u3060\u308d\u3046\u3002<\/p>\n

\u3053\u306e\u632f\u66ff\u7d0d\u7a0e\u306b\u3064\u3044\u3066\u3001\u4eca\u5e74\u306e12\u6708\u307e\u3067\u306f\u632f\u66ff\u7d0d\u7a0e\u306b\u3088\u308a\u7d0d\u4ed8\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u53e3\u5ea7\u632f\u66ff\u306e\u90fd\u5ea6\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u7d0d\u7a0e\u8005\u3078\u306f\u304c\u304d\u30b5\u30a4\u30ba\u306e\u9818\u53ce\u8a3c\u66f8\u304c\u9001\u4ed8\u3055\u308c\u308b\u306e\u3060\u304c\u3001\u4f1a\u8a08\u691c\u67fb\u9662\u304b\u3089\u306e\u6307\u6458\u3092\u53d7\u3051\u56fd\u306e\u7d4c\u8cbb\u7bc0\u6e1b\u306e\u89b3\u70b9\u304b\u3089\u3001\u6765\u5e74\uff08\u5e73\u621029\u5e74\uff09\uff11\u6708\u4ee5\u964d\u3001\u3053\u306e\u9818\u53ce\u8a3c\u66f8\u306e\u9001\u4ed8\u304c\u53d6\u308a\u3084\u3081\u3068\u306a\u308b\u3002<\/p>\n

\uff08\u203b\uff09<\/span>\u3000\u91d1\u878d\u6a5f\u95a2\u7b49\u306e\u7a93\u53e3\u3067\u306e\u7d0d\u4ed8\u306e\u5834\u5408\u306f\u5f93\u6765\u3069\u304a\u308a\u9818\u53ce\u8a3c\u66f8\u304c\u767a\u884c\u3055\u308c\u308b\u3002<\/span><\/p>\n

\u5e73\u621026\u5e74\u306b\u4f1a\u8a08\u691c\u67fb\u9662\u304b\u3089\u6307\u6458\u3055\u308c\u305f\u306e\u306f\u3001\u9818\u53ce\u8a3c\u66f8\u306e\u9001\u4ed8\u306b\u3042\u305f\u3063\u3066\u306f\u90f5\u9001\u6599\u306b\u52a0\u3048\u9818\u53ce\u8a3c\u306e\u66f8\u5f0f\u304c\u5370\u5237\u3055\u308c\u305f\u7528\u7d19\u306e\u88fd\u9020\u8cbb\u3084\u88ab\u8986\u7528\u30b7\u30fc\u30eb\u306e\u88fd\u9020\u8acb\u8ca0\u8cbb\u7528\u7b49\u306e\u7d4c\u8cbb\u304c\u591a\u984d\u306b\u4e0a\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u70b9\u3002\u3055\u3089\u306b\u632f\u66ff\u7d0d\u7a0e\u3092\u884c\u3063\u305f\u7d0d\u7a0e\u8005\u304c\u7d0d\u4ed8\u3057\u305f\u4e8b\u5b9f\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u306e\u306f\u9810\u8caf\u91d1\u901a\u5e33\u3067\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u9818\u53ce\u8a3c\u66f8\u306e\u5fc5\u8981\u6027\u304c\u9ad8\u3044\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u3082\u306e\u3060\u3002<\/p>\n

<\/h4>
\n\u3010\u53c2\u8003\u3011\u3000\u4f1a\u8a08\u691c\u67fb\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8
\n\u300c\u56fd\u7a0e\u306e\u53e3\u5ea7\u632f\u66ff\u7d0d\u4ed8\u306b\u4fc2\u308b\u9818\u53ce\u8a3c\u66f8\u7b49\u306e\u8abf\u9054\u53ca\u3073\u7d0d\u7a0e\u8005\u3078\u306e\u9001\u4ed8\u3092\u5ec3\u6b62\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u53e3\u5ea7\u632f\u66ff\u7d0d\u4ed8\u306b\u4fc2\u308b\u7d4c\u8cbb\u306e\u7bc0\u6e1b\u3092\u56f3\u308b\u3088\u3046\u6539\u5584\u3055\u305b\u305f\u3082\u306e<\/a>\u300d
\n<\/div><\/div>\n

\u4e0a\u8a18\u306e\u6307\u6458\u3092\u53d7\u3051\u56fd\u7a0e\u5e81\u306f\u672c\u5e74\uff11\u6708\u306b\u5e73\u621029\u5e74\uff11\u6708\u4ee5\u964d\u306e\u9818\u53ce\u8a3c\u66f8\u9001\u4ed8\u53d6\u308a\u3084\u3081\u306b\u3064\u3044\u3066\u516c\u8868\u3057\u3066\u3044\u305f<\/a>\u304c\u3001\u5b9f\u65bd\u6642\u671f\u304c\u8fd1\u3065\u3044\u3066\u304d\u305f\u3053\u3068\u3082\u3042\u308a\u3001\u3053\u306e\u305f\u3073\u6539\u3081\u3066\u5468\u77e5\u30da\u30fc\u30b8\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u65e5\u7a0e\u9023\u3082\uff28\uff30\u4e0a\u3067\u547c\u3073\u304b\u3051<\/a>\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n

<\/h4>
\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8
\n\u300c\u632f\u66ff\u7d0d\u7a0e\u306e\u9818\u53ce\u8a3c\u66f8\u9001\u4ed8\u53d6\u308a\u3084\u3081\u306e\u304a\u77e5\u3089\u305b<\/a>\u300d<\/div><\/div>\n

\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u30da\u30fc\u30b8\u3067\u306f\u3001\u632f\u66ff\u7d0d\u7a0e\u3092\u884c\u3063\u305f\u7d0d\u7a0e\u8005\u304c\u305d\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u306b\u306f\u3001\u9818\u53ce\u8a3c\u66f8\u306b\u4ee3\u3048\u3066\u4ee5\u4e0b\u306e\u65b9\u6cd5\u304c\u3042\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n

\n\t\t

\u2460\u3000\u632f\u66ff\u7d0d\u7a0e\u3092\u3054\u5229\u7528\u3044\u305f\u3060\u3044\u3066\u3044\u308b\u65b9\u3067\u7533\u544a\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u53c8\u306f\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u66f8\u3092\uff45-\uff34\uff41\uff58\u306b\u3088\u308a\u7533\u544a\u3057\u3066\u3044\u305f\u3060\u3044\u3066\u3044\u308b\u65b9\u306f\u3001\uff45-\uff34\uff41\uff58\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u306e\u300c\u632f\u66ff\u7d0d\u7a0e\u7d50\u679c\u300d\u30e1\u30cb\u30e5\u30fc\u304b\u3089\u632f\u66ff\u7d0d\u7a0e\u7d50\u679c\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u2461\u3000\u632f\u66ff\u7d0d\u7a0e\u3092\u3054\u5229\u7528\u3044\u305f\u3060\u3044\u3066\u3044\u308b\u65b9\u3067\u66f8\u9762\u306b\u3088\u308b\u8a3c\u660e\u304c\u5fc5\u8981\u306a\u65b9\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u3066\u53e3\u5ea7\u632f\u66ff\u304c\u306a\u3055\u308c\u305f\u65e8\u306e\u8a3c\u660e\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n

\u66f8\u9762\u3067\u306e\u8a3c\u660e\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u7a0e\u52d9\u7f72\u3078\u884c\u304f\u5fc5\u8981\u304c\u3042\u308a\u3001\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u306f\u3072\u3068\u624b\u9593\u5897\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n

\u306a\u304ae\u2010Tax\u3092\u4f7f\u3063\u305f\u96fb\u5b50\u7d0d\u7a0e\u306e\u5834\u5408\u3001\u632f\u66ff\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u308b\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u3068\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u7b49\u3092\u5229\u7528\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308b\u304c\u3001\u3044\u305a\u308c\u306e\u65b9\u6cd5\u306b\u304a\u3044\u3066\u3082\u9818\u53ce\u8a3c\u66f8\u306f\u767a\u884c\u3055\u308c\u3066\u3044\u306a\u3044<\/a>\uff08\u5730\u65b9\u7a0e\u306e\u96fb\u5b50\u7d0d\u7a0e\uff08eLTAX\uff09\u3082\u9818\u53ce\u8a3c\u66f8\u306f\u767a\u884c\u3055\u308c\u306a\u3044<\/a>\uff09\u3002<\/p>\n

\u307e\u305f\u4eca\u56de\u306e\u5909\u66f4\u306b\u4f34\u3044\u3001\u300c\u9810\u8caf\u91d1\u53e3\u5ea7\u632f\u66ff\u4f9d\u983c\u66f8\u517c\u7d0d\u4ed8\u66f8\u9001\u4ed8\u4f9d\u983c\u66f8<\/a>\u300d\u306b\u3064\u3044\u3066\u3082\u3001\u65b0\u69d8\u5f0f\u3092\u5e73\u621028\u5e7412\u6708\u4ee5\u964d\u3001\u7a0e\u52d9\u7f72\u306b\u9806\u6b21\u5099\u3048\u4ed8\u3051\u308b\u3068\u3068\u3082\u306b\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3078\u63b2\u8f09\u3059\u308b\u4e88\u5b9a\u3068\u306e\u3053\u3068\u3060\u3002<\/p>\n

\u3061\u306a\u307f\u306b\u4e0a\u8a18\u306f\u56fd\u7a0e\u306b\u3064\u3044\u3066\u306e\u53d6\u6271\u3044\u3060\u304c\u3001\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u632f\u66ff\u7d0d\u7a0e\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u306f\u81ea\u6cbb\u4f53\u3054\u3068\u306b\u7570\u306a\u308b\u3082\u306e\u306e\u3001\u591a\u304f\u306e\u81ea\u6cbb\u4f53\u3067\u306f\u9818\u53ce\u8a3c\u66f8\u306e\u9001\u4ed8\u306f\u884c\u3063\u3066\u304a\u3089\u305a\u3001\u632f\u66ff\u7d50\u679c\u306b\u3064\u3044\u3066\u306f\u901a\u5e33\u306e\u78ba\u8a8d\u306b\u3088\u308b\u65b9\u6cd5\u3092\u6c42\u3081\u3066\u3044\u308b\uff08\u9818\u53ce\u8a3c\u66f8\u304c\u9001\u4ed8\u3055\u308c\u308b\u5834\u5408\u3082\u5168\u671f\u5206\u4e00\u62ec\u3067\u306e\u9001\u4ed8\u3084\u5e0c\u671b\u8005\u306e\u307f\u4e00\u5b9a\u306e\u624b\u7d9a\u3092\u7d4c\u3066\u9001\u4ed8\u3059\u308b\u81ea\u6cbb\u4f53\u3082\u3042\u308b\uff09\u3002<\/p>\n

\u4ed6\u306e\u5165\u51fa\u91d1\u8a18\u9332\u3082\u8a18\u5e33\u3055\u308c\u305f\u901a\u5e33\u3067\u306e\u632f\u66ff\u7d50\u679c\u306e\u78ba\u8a8d\u306f\u7169\u96d1\u306a\u305f\u3081\u3001\u3053\u308c\u307e\u3067\u306f\u7d0d\u4ed8\u306e\u90fd\u5ea6\u9001\u3089\u308c\u3066\u304f\u308b\u9818\u53ce\u8a3c\u66f8\u3092\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u3057\u7ba1\u7406\u3057\u3066\u3044\u305f\u500b\u4eba\u4e8b\u696d\u8005\u3082\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u6765\u5e74\uff11\u6708\u4ee5\u964d\u3001\u300c\u9818\u53ce\u8a3c\u304c\u9001\u3089\u308c\u3066\u3053\u306a\u3044\u300d\u3068\u9867\u554f\u7a0e\u7406\u58eb\u3078\u554f\u3044\u5408\u308f\u305b\u304c\u6765\u308b\u53ef\u80fd\u6027\u3082\u3042\u308d\u3046\u3002\u3053\u306e\u3088\u3046\u306a\u6df7\u4e71\u304c\u751f\u3058\u306a\u3044\u3088\u3046\u3001\u7a0e\u7406\u58eb\u306f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3078\u5468\u77e5\u3057\u3001\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u4e8b\u524d\u306b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u884c\u3063\u3066\u304a\u304f\u3053\u3068\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u305f\u3044\u3002<\/p>\n

\uff08\u4e86\uff09<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

\u73fe\u5728\u3001\u56fd\u7a0e\u306e\u3046\u3061\u7533\u544a\u6240\u5f97\u7a0e\uff08\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\uff08\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u73fe\u91d1\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u4ee5\u5916\u306b\u3001\u7d0d\u7a0e\u8005\u304c\u6307\u5b9a\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u306e\u9810\u8caf\u91d1\u53e3\u5ea7\u304b\u3089\u632f\u66ff\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u308b\u300c\u632f\u66ff\u7d0d\u7a0e\u300d\u304c\u3042\u308b\u3002\u5fd9\u3057\u3044\u500b\u4eba\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u652f\u6255\u7a93\u53e3\u307e\u3067\u8d74\u304f\u5fc5\u8981\u306e\u306a\u3044\u632f\u66ff\u7d0d\u7a0e\u306f\u5229\u4fbf\u6027\u306e\u9ad8\u3044\u5236\u5ea6\u3068\u3044\u3048\u308b\u3060\u308d\u3046\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":[370,177,167,179,289],"tags":[377,477],"backnumber":[1868],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-13 19:09:58","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/110033"}],"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=110033"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/110033\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=110033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=110033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=110033"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=110033"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=110033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}