{"id":111970,"date":"2016-12-28T10:13:23","date_gmt":"2016-12-28T01:13:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=111970"},"modified":"2016-12-27T17:46:31","modified_gmt":"2016-12-27T08:46:31","slug":"tax-article-237","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-237\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301099\u3011\u3000\u3014\u7b2c\uff19\u7ae0\u3015\u4ee3\u8868\u7684\u306a\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\uff08\u305d\u306e27\uff1a\u300c\u653f\u4ee4\u59d4\u4efb\u3068\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u2463\u300d\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\u301099\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff19\u7ae0\u3015\u4ee3\u8868\u7684\u306a\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e27\uff1a\u300c\u653f\u4ee4\u59d4\u4efb\u3068\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u2463\u300d\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7acb\u6b63\u5927\u5b66\u6cd5\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2465\u3000\u30cd\u30c3\u30c8\u901a\u8ca9\u5546\u54c1\u4fdd\u7ba1\u7b49\u30a2\u30d1\u30fc\u30c8\u30fb\u5009\u5eab\u306ePE\u8a8d\u5b9a\u4e8b\u4ef6<\/strong><\/h4>\n<ul>\n<li><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px; border-color: #000000;\"> \u7b2c\u4e00\u5be9<\/span>\u3000\u6771\u4eac\u5730\u88c1\u5e73\u621027\u5e74\uff15\u670828\u65e5\uff08TAINS\uff1aZ888-1928\uff09<\/li>\n<li><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px; border-color: #000000;\"> \u63a7\u8a34\u5be9<\/span>\u3000\u6771\u4eac\u9ad8\u88c1\u5e73\u621028\u5e74\uff11\u670828\u65e5\uff08TAINS\uff1aZ888-2014\uff09<\/li>\n<\/ul>\n<p>\u3053\u306e\u4e8b\u6848\u306f\u3001\u88c1\u5224\u6240HP\u3067\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u3002\u662f\u975e\u3001\u5165\u624b\u306e\u4e0a\u3001\u3054\u4e00\u8aad\u9802\u304d\u305f\u3044\u3002\u307e\u305f\u3001\u63a7\u8a34\u5be9\u306f\u3053\u306e\u547d\u4ee4\u3078\u306e\u59d4\u4efb\u306b\u95a2\u3059\u308b\u70b9\u306b\u3064\u3044\u3066\u5224\u65ad\u3092\u793a\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u3053\u3053\u306b\u7d39\u4ecb\u3059\u308b\u306b\u7559\u3081\u308b\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:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/detail5?id=85442\" target=\"_blank\">\u6240\u5f97\u7a0e\u6c7a\u5b9a\u51e6\u5206\u7b49\u53d6\u6d88\u8acb\u6c42\u4e8b\u4ef6<\/a>\u300d\uff08\u7b2c\u4e00\u5be9\uff09<\/li>\n<li>\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/detail5?id=86117\" target=\"_blank\">\u6240\u5f97\u7a0e\u6c7a\u5b9a\u51e6\u5206\u7b49\u53d6\u6d88\u8acb\u6c42\u63a7\u8a34\u4e8b\u4ef6<\/a>\u300d\uff08\u63a7\u8a34\u5be9\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u539f\u544a\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u975e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u3001\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\uff08\u4ee5\u4e0b\u300c\u7c73\u56fd\u300d\u3068\u3044\u3046\uff09\u304b\u3089\u672c\u90a6\u306b\u8f38\u5165\u3057\u305f\u81ea\u52d5\u8eca\u7528\u54c1\u3092\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3058\u3066\u5c02\u3089\u65e5\u672c\u56fd\u5185\u306e\u9867\u5ba2\u306b\u8ca9\u58f2\u3059\u308b\u4e8b\u696d\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6\u8ca9\u58f2\u4e8b\u696d\u300d\u3068\u3044\u3046\uff09\u3092\u55b6\u3093\u3067\u3044\u305f\u3002\u305d\u3057\u3066\u539f\u544a\u306f\u3001\u51e6\u5206\u884c\u653f\u5e81\u304b\u3089\u3001\u672c\u4ef6\u8ca9\u58f2\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u30a2\u30d1\u30fc\u30c8\u53ca\u3073\u5009\u5eab\uff08\u4ee5\u4e0b\u3001\u4f75\u305b\u3066\u300c\u672c\u4ef6\u30a2\u30d1\u30fc\u30c8\u7b49\u300d\u3068\u3044\u3046\uff09\u306f\u3001\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\uff08\u5e73\u621016\u5e74\u6761\u7d04\u7b2c\uff12\u53f7\u3002\u4ee5\u4e0b\u300c\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u300d\u3068\u3044\u3046\uff09\uff15\u6761\u306e\u898f\u5b9a\u3059\u308b\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u306b\u8a72\u5f53\u3057\u3001\u539f\u544a\u306f\u672c\u90a6\u306b\u304a\u3044\u3066\u6240\u5f97\u7a0e\u3092\u7d0d\u7a0e\u3059\u3079\u304d\u7fa9\u52d9\u304c\u3042\u308b\u3068\u3057\u3066\u3001\u539f\u544a\u306e\u5e73\u621017\u5e74\u5206\u306a\u3044\u3057\u5e73\u621020\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306e\u5404\u6c7a\u5b9a\u51e6\u5206\u53ca\u3073\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u5404\u8ce6\u8ab2\u6c7a\u5b9a\u51e6\u5206\u3092\u53d7\u3051\u305f\u3002\u305d\u3053\u3067\u3001\u672c\u4ef6\u30a2\u30d1\u30fc\u30c8\u7b49\u306f\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u8a72\u5f53\u305b\u305a\u3001\u539f\u544a\u304c\u672c\u90a6\u306b\u304a\u3044\u3066\u6240\u5f97\u7a0e\u3092\u7d0d\u7a0e\u3059\u3079\u304d\u7fa9\u52d9\u306f\u306a\u3044\u3068\u3057\u3066\u3001\u672c\u4ef6\u5404\u51e6\u5206\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u305f\u4e8b\u6848\u3067\u3042\u308b\u3002<\/p>\n<p>\u95a2\u4fc2\u6cd5\u4ee4\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\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><span style=\"text-decoration: underline;\"><strong>\u65e5\u7c73\u79df\u7a0e\u6761\u7d04<\/strong><\/span><\/p>\n<p><strong>\u7b2c\uff15\u6761<\/strong><\/p>\n<p>\u3053\u306e\u6761\u7d04\u306e\u9069\u7528\u4e0a\u3001\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u3068\u306f\u3001\u4e8b\u696d\u3092\u884c\u3046\u4e00\u5b9a\u306e\u5834\u6240\u3067\u3042\u3063\u3066\u4f01\u696d\u304c\u305d\u306e\u4e8b\u696d\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u6240\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff12\u9805\u3000\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u306b\u306f\u3001\u7279\u306b\u3001\u6b21\u306e\u3082\u306e\u3092\u542b\u3080\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff41\uff09\u3000\u4e8b\u696d\u306e\u7ba1\u7406\u306e\u5834\u6240<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff42\uff09\u3000\u652f\u5e97<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff43\uff09\u3000\u4e8b\u52d9\u6240<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff44\uff09\u3000\u5de5\u5834<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff45\uff09\u3000\u4f5c\u696d\u5834<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\">\uff08\uff46\uff09\u3000\u9271\u5c71\u3001\u77f3\u6cb9\u53c8\u306f\u5929\u7136\u30ac\u30b9\u306e\u5751\u4e95\u3001\u63a1\u77f3\u5834\u305d\u306e\u4ed6\u5929\u7136\u8cc7\u6e90\u3092\u63a1\u53d6\u3059\u308b\u5834\u6240<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff14\u9805\u3000\uff11\u9805\u304b\u3089\uff13\u9805\u307e\u3067\u306e\u898f\u5b9a\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u306b\u306f\u3001\u6b21\u306e\u3053\u3068\u306f\u3001\u542b\u307e\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff41\uff09\u3000\u4f01\u696d\u306b\u5c5e\u3059\u308b\u7269\u54c1\u53c8\u306f\u5546\u54c1\u306e\u4fdd\u7ba1\u3001\u5c55\u793a\u53c8\u306f\u5f15\u6e21\u3057\u306e\u305f\u3081\u306b\u306e\u307f\u65bd\u8a2d\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p><strong>\u79df\u7a0e\u6761\u7d04\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621022\u5e74\u6cd5\u5f8b\u7b2c\uff16\u53f7\u306b\u3088\u308b\u6539\u6b63\u524d\u306e\u3082\u306e\u3002\u4ee5\u4e0b\u300c\u5b9f\u7279\u6cd5\u300d\u3068\u3044\u3046\u3002\uff09\u7b2c12\u6761<\/strong><\/p>\n<p>\u7b2c\uff12\u6761\u304b\u3089\u524d\u6761\u307e\u3067\u306b\u5b9a\u3081\u308b\u3082\u306e\u306e\u307b\u304b\u3001\u79df\u7a0e\u6761\u7d04\u306e\u5b9f\u65bd\u53ca\u3073\u3053\u306e\u6cd5\u5f8b\u306e\u9069\u7528\u306b\u95a2\u3057\u5fc5\u8981\u306a\u4e8b\u9805\u306f\u3001\u7dcf\u52d9\u7701\u4ee4\u3001\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3002<\/p>\n<div 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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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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    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23:37:00","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/111970"}],"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=111970"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/111970\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=111970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=111970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=111970"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=111970"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=111970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}