{"id":114317,"date":"2017-01-10T09:27:30","date_gmt":"2017-01-10T00:27:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=114317"},"modified":"2017-01-10T09:37:14","modified_gmt":"2017-01-10T00:37:14","slug":"general-rule-report-32","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-report-32\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5916\u56fd\u7a0e\u984d\u63a7\u9664\u30fb\u7814\u7a76\u958b\u767a\u7a0e\u5236\u7b49\u306f\u5897\u984d\u66f4\u6b63\u306b\u5fdc\u3058\u7a0e\u984d\u63a7\u9664\u984d\u304c\u5897\u52a0\u3001\u305d\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u4e0d\u8981\u306b\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h4>\n<h4 style=\"text-align: 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href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2012\/explanation\/index.html\" target=\"_blank\">\u5e73\u621023\u5e7412\u6708\u7a0e\u5236\u6539\u6b63<\/a>\u4ee5\u524d\u306f\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08\u6cd5\u6cd569\u3001\u6240\u6cd595\uff09\u7b49\u3084\u8a66\u9a13\u7814\u7a76\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd542\u306e\uff14\uff09\u7b49\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u306a\u3069\u5f62\u5f0f\u7684\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2012\/explanation\/pdf\/p215_242.pdf#page=13\" target=\"_blank\">\u5e73\u621023\u5e7412\u6708\u7a0e\u5236\u6539\u6b63<\/a>\u3092\u7d4c\u3066\u3001\u305d\u306e\u72b6\u6cc1\u306f\u6539\u5584\u3055\u308c\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u3060\u3051\u3067\u306a\u304f\u3001\u4fee\u6b63\u7533\u544a\u66f8\u3084\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306b\u3088\u3063\u3066\u3082\u65b0\u305f\u306b\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u307e\u305f\u3001\u9069\u7528\u91d1\u984d\u3092\u5897\u984d\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u3053\u308c\u304c\u300c\u5f53\u521d\u7533\u544a\u8981\u4ef6\u306e\u5ec3\u6b62\u300d\u5f8c\u306e\u73fe\u884c\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f53\u521d\u7533\u544a\u8981\u4ef6\u304c\u5ec3\u6b62\u3055\u308c\u305f\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div 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underline;\">\u66f4\u6b63\u8acb\u6c42\u66f8<\/span><\/span>\u306b\u3053\u308c\u3089\u306e\u898f\u5b9a\u306b\u3088\u308b\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u53c8\u306f\u7279\u5225\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u91d1\u984d\u53ca\u3073\u5f53\u8a72\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u306e\u6dfb\u4ed8\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u9069\u7528\u3059\u308b\u3002\u3008\uff5e\u4ee5\u4e0b\u7565\uff5e\u3009<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3001\u3064\u307e\u308a\u3001\u5897\u984d\u66f4\u6b63\u51e6\u5206\u304c\u3055\u308c\u305f\u5834\u5408\u306b\u63a7\u9664\u984d\u304c\u81ea\u52d5\u7684\u306b\u5897\u3048\u306a\u3044\u3068\u3044\u3046\u72b6\u6cc1\u306f\u3001\u4fee\u6b63\u7533\u544a\u7b49\u306b\u3088\u308b\u63a7\u9664\u984d\u306e\u5897\u984d\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3068\u6bd4\u3079\u3066\u3001\u30d0\u30e9\u30f3\u30b9\u3092\u6b20\u304f\u306e\u3067\u306f\u306a\u3044\u304b\u3002\u307e\u305f\u3001\u4e8b\u52d9\u624b\u6570\u306e\u9762\u306b\u304a\u3044\u3066\u3082\u3001\u7d0d\u7a0e\u8005\u53ca\u3073\u8ab2\u7a0e\u5e81\u53cc\u65b9\u306b\u8ca0\u62c5\u304c\u751f\u3058\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3063\u305f\u70b9\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u305d\u3053\u3067\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3084\u7814\u7a76\u958b\u767a\u7a0e\u5236\u7b49\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u7a0e\u52d9\u7f72\u9577\u304c\u5897\u984d\u66f4\u6b63\u3059\u308b\u969b\u306b\u63a7\u9664\u984d\u304c\u5897\u52a0\u3059\u308b\u4ed5\u7d44\u307f\u304c\u5c0e\u5165\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/20161222taikou.pdf#page=68\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u3067\u306f\u3001\u8a72\u5f53\u9805\u76ee\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u3066\u304a\u308a\u3001\u8981\u4ef6\u7b49\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u4eca\u5f8c\u306e\u6cd5\u4ee4\u7b49\u306e\u6539\u6b63\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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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>\u5e73\u621023\u5e7412\u6708\u7a0e\u5236\u6539\u6b63\u4ee5\u524d\u306f\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08\u6cd5\u6cd569\u3001\u6240\u6cd595\uff09\u7b49\u3084\u8a66\u9a13\u7814\u7a76\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd542\u306e\uff14\uff09\u7b49\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\uff08\u203b\uff09\u306b\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u306a\u3069\u5f62\u5f0f\u7684\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u3063\u305f\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":[370,183,177,167,179,289],"tags":[557,323,509,646,510],"backnumber":[1875],"series":[897],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-24 02:09:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/114317"}],"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=114317"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/114317\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=114317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=114317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=114317"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=114317"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=114317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}