{"id":115382,"date":"2017-01-26T10:19:50","date_gmt":"2017-01-26T01:19:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=115382"},"modified":"2025-09-30T09:24:00","modified_gmt":"2025-09-30T00:24:00","slug":"corporation-article-478","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-478\/","title":{"rendered":"\u3014\u5e73\u621029\u5e74\uff13\u6708\u671f\u3015\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u300c\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u300d\u53ca\u3073\u300c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u898b\u76f4\u3057\u300d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center; margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong><span style=\"font-size: 13px;\">\u3014\u5e73\u621029\u5e74\uff13\u6708\u671f\u3015<\/span><\/strong><\/span><br \/>\n<strong>\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u300d\u53ca\u3073\u300c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u898b\u76f4\u3057\u300d\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u65b0\u540d\u3000\u8cb4\u5247<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#9ACD32;\"><\/div>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6539\u6b63\u4e8b\u9805\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u3001\u5e73\u621029\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u3044\u304f\u3064\u304b\u7559\u610f\u3059\u3079\u304d\u70b9\u304c\u3042\u308b\u3002\u672c\u9023\u8f09\u3067\u306f\u3001\u305d\u306e\u4e2d\u3067\u3082\u4e3b\u306a\u3082\u306e\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u3010\u7b2c\uff11\u56de\u3011\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u300d\u53ca\u3073\u300c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u898b\u76f4\u3057\u300d\u306b\u3064\u3044\u3066\u3001\u5e73\u621029\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u7559\u610f\u3059\u3079\u304d\u70b9\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#9ACD32;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052<\/strong><\/h4>\n<p>\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u304c\u884c\u308f\u308c\u305f\u304c\u3001\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u3055\u3089\u306a\u308b\u5f15\u4e0b\u3052\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u7387\u306f\u3001\u6539\u6b63\u524d\u306e23.9\uff05\u304b\u308923.4\uff05\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u3002\u3055\u3089\u306b\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f23.2\uff05\u307e\u3067\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u6765\u306f19\uff05\u3067\u3042\u308b\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306b\u5bfe\u3059\u308b\u8efd\u6e1b\u7a0e\u7387\uff08\u8ab2\u7a0e\u6240\u5f97800\u4e07\u5186\u307e\u3067\u306b\u9069\u7528\u3055\u308c\u308b\u6cd5\u4eba\u7a0e\u7387\uff09\u304c\u3001\u7279\u5225\u63aa\u7f6e\u306b\u3088\u308a15\uff05\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u3044\u308b<span style=\"color: #ff0000;\">\uff08\u6ce8\uff09<\/span>\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5e73\u621029\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u306f\u3001\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u8efd\u6e1b\u7a0e\u7387\u3068\u3057\u3066\u306f15\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#ff0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\uff08\u6ce8\uff092017\/2\/20\u8ffd\u8a18<\/span><br \/>\n<span style=\"color: #ff0000;\"> \u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u6539\u6b63\u524d\u304b\u3089\u5b58\u7f6e\u3055\u308c\u3066\u3044\u305f15\uff05\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\uff12\u5e74\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u8a73\u3057\u304f\u306f\u3001\u60c5\u5831\u30c4\u30fc\u30eb\u300c<a title=\"\u60c5\u5831\u30c4\u30fc\u30eb\u30da\u30fc\u30b8\" href=\"https:\/\/profession-net.com\/taxreformh27-1\/\" target=\"_blank\" rel=\"noopener\">\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\uff09<\/a>\u300d\u306e\u300c\u3010\uff13\u3011\u3000\u4e2d\u5c0f\u6cd5\u4eba\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u7b49\u306e\u5ef6\u9577\uff08\u63aa\u6cd542\u306e\uff13\u306e\uff12\uff09\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<\/div>\n<p><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3010\u6cd5\u4eba\u7a0e\u7387\u3011<\/strong><\/p>\n<p><strong>\u3008\u4e2d\u5c0f\u6cd5\u4eba<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span><strong>\u7b49\u3092\u9664\u304f\u6cd5\u4eba\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-115385 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-1.png\" alt=\" H28\u5e743\u6708\u671f H29\u5e743\u6708\u671f \u6cd5\u4eba\u7a0e\u7387 23.9\uff05 23.4\uff05 \" width=\"472\" height=\"74\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-1.png 786w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-1-300x46.png 300w\" sizes=\"(max-width: 472px) 100vw, 472px\" \/><\/a><\/p>\n<p><strong>\u3008\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-115386 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-2.png\" alt=\" H28\u5e743\u6708\u671f H29\u5e743\u6708\u671f \u6240\u5f97800\u4e07\u5186\u307e\u3067 \uff08\u8efd\u6e1b\u7a0e\u7387\uff09 15.0\uff05 15.0\uff05 \u6240\u5f97800\u4e07\u5186\u8d85 23.9\uff05 23.4\uff05 \" width=\"470\" height=\"134\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-2.png 784w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-2-300x85.png 300w\" sizes=\"(max-width: 470px) 100vw, 470px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306e\u3053\u3068\uff08\u8cc7\u672c\u91d1\uff15\u5104\u5186\u4ee5\u4e0a\u306e\u5927\u6cd5\u4eba\u306e\u5b8c\u5168\u5b50\u4f1a\u793e\u3092\u9664\u304f\uff09<\/span><\/p>\n<\/div>\n<p>\u5e73\u621029\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u7387\u306e\u5909\u66f4\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e73\u621028\u5e7412\u670822\u65e5\u306b\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u304c\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u3001\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306b\u5bfe\u3059\u308b\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u671f\u9593\u306f\uff12\u5e74\u9593\uff08\u5e73\u621031\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\uff09<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u6cd5\u4eba\u7a0e\u7387\u306e\u8efd\u6e1b\u7279\u4f8b\u3001\uff12\u5e74\u5ef6\u9577\u3078\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-79\/\" target=\"_blank\" rel=\"noopener\">\u5ef6\u9577\u3055\u308c\u308b<\/a>\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6cd5\u4eba\u4e8b\u696d\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\u5ea6\u53ca\u3073\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u7a0e\u304c\u5927\u304d\u304f\u898b\u76f4\u3055\u308c\u305f\u304c\u3001\u3055\u3089\u306b\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u9069\u7528\u5bfe\u8c61\u3067\u306a\u3044\u6cd5\u4eba<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5e73\u621026\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u4e8b\u696d\u7a0e\u6240\u5f97\u5272\u3068\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7a0e\u7387\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u5e73\u621029\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u5e73\u621028\u5e74\uff13\u6708\u671f\u3068\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u306f\u540c\u3058\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u3010\u4e8b\u696d\u7a0e\u6240\u5f97\u5272\u3068\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115387\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-3.png\" alt=\" H28\u5e743\u6708\u671f H29\u5e743\u6708\u671f \u6240\u5f97\u5272 \u5e74400\u4e07\u4ee5\u4e0b\u306e\u6240\u5f97 3.4\uff05 3.4\uff05 \u5e74400\u4e07\u8d85800\u4e07\u4ee5\u4e0b\u306e\u6240\u5f97 5.1\uff05 5.1\uff05 \u5e74800\u4e07\u8d85\u306e\u6240\u5f97 6.7\uff05 6.7\uff05 \u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e(\u203b) 43.2\uff05 43.2\uff05\" width=\"1580\" height=\"442\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-3.png 1580w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-3-300x83.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-3-1024x286.png 1024w\" sizes=\"(max-width: 1580px) 100vw, 1580px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6240\u5f97\u5272\u984d\u306b\u5bfe\u3057\u3066\u4e57\u3058\u308b\u7a0e\u7387<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u305f\u3081\u3001\u5e73\u621029\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u306f\u3001\u4e8b\u696d\u7a0e\u7387\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u7387\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u5e73\u621030\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306f\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u304c\u5ec3\u6b62\u3055\u308c\u3001\u4e8b\u696d\u7a0e\u6240\u5f97\u5272\u306e\u7a0e\u7387\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3002<\/p>\n<p><strong>\u3010\u4e8b\u696d\u7a0e\u3068\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115388\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-4.png\" alt=\" H28\u5e743\u6708\u671f H29\u5e743\u6708\u671f \u6240\u5f97\u5272 \u5e74400\u4e07\u4ee5\u4e0b\u306e\u6240\u5f97 1.6\uff05 0.3\uff05 \u5e74400\u4e07\u8d85800\u4e07\u4ee5\u4e0b\u306e\u6240\u5f97 2.3\uff05 0.5\uff05 \u5e74800\u4e07\u8d85\u306e\u6240\u5f97 3.1\uff05 0.7\uff05 \u4ed8\u52a0\u4fa1\u5024\u5272 0.72\uff05 1.2\uff05 \u8cc7\u3000\u672c\u3000\u5272 0.3\uff05 0.5\uff05 \u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e(\u203b) 93.5\uff05 414.2\uff05\" width=\"1579\" height=\"629\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-4.png 1579w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-4-300x119.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-4-1024x407.png 1024w\" sizes=\"(max-width: 1579px) 100vw, 1579px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6240\u5f97\u5272\u984d\u306b\u5bfe\u3057\u3066\u4e57\u3058\u308b\u7a0e\u7387<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u8ca0\u62c5\u5897\u52a0\u306e\u8efd\u6e1b\u63aa\u7f6e<\/strong><\/h4>\n<p>\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u304c\u62e1\u5927\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308b\u4e8b\u696d\u7a0e\u306e\u8ca0\u62c5\u5897\u306b\u5bfe\u3057\u3066\u3001\u4ed8\u52a0\u4fa1\u5024\u984d\u304c40\u5104\u5186\u672a\u6e80\u306e\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u306f\u3001\u4e00\u5b9a\u984d\u3092\u63a7\u9664\u3059\u308b\u8efd\u6e1b\u63aa\u7f6e\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u8efd\u6e1b\u63aa\u7f6e\u304c\u5e73\u621028\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u62e1\u5145\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u8efd\u6e1b\u63aa\u7f6e\u306e\u5bfe\u8c61\u671f\u9593\u304c\uff12\u5e74\u9593\uff08\u5e73\u621031\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\uff09\u5ef6\u9577\u3055\u308c\u3001\u304b\u3064\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u63a7\u9664\u5272\u5408\u304c\u62e1\u5927\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5e73\u621029\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u3010\u4e8b\u696d\u7a0e\u984d\u306e\u63a7\u9664\u5272\u5408\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115384\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/H29taxshinkoku1-5.png\" alt=\"\u4ed8\u52a0\u4fa1\u5024\u984d H28\u5e743\u6708\u671f H29\u5e743\u6708\u671f 30\u5104\u5186\u4ee5\u4e0b \u8d85\u904e\u984d(\u203b1)\u306e75\uff05 \u8d85\u904e\u984d(\u203b2)\u306e50\uff05 30\u5104\u5186\u8d8540\u5104\u5186\u672a\u6e80 \u8d85\u904e\u984d(\u203b1)\u306e0\uff5e75\uff05 \u8d85\u904e\u984d(\u203b2)\u306e0\uff5e50\uff05\" width=\"1068\" height=\"183\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u524d\u4e8b\u696d\u5e74\u5ea6\u672b\uff08\u5e73\u621027\u5e74\uff13\u670831\u65e5\uff09\u73fe\u5728\u306e\u7a0e\u7387\u3067\u7b97\u5b9a\u3057\u305f\u4e8b\u696d\u7a0e\u984d\u3092\u8d85\u3048\u308b\u91d1\u984d<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -10px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u5e73\u621028\u5e74\uff13\u670831\u65e5\u73fe\u5728\u306e\u7a0e\u7387\u3067\u7b97\u5b9a\u3057\u305f\u4e8b\u696d\u7a0e\u984d\u3092\u8d85\u3048\u308b\u91d1\u984d\uff08\u5e73\u621030\u5e74\uff13\u6708\u671f\u53ca\u3073\u5e73\u621031\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u3082\u3001\u5e73\u621028\u5e74\uff13\u670831\u65e5\u73fe\u5728\u306e\u7a0e\u7387\u3067\u7b97\u5b9a\u3057\u305f\u4e8b\u696d\u7a0e\u984d\u3068\u6bd4\u8f03\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; 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