{"id":116256,"date":"2017-02-02T10:20:38","date_gmt":"2017-02-02T01:20:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=116256"},"modified":"2017-02-01T15:38:45","modified_gmt":"2017-02-01T06:38:45","slug":"tax-article-239","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-239\/","title":{"rendered":"monthly TAX views\u3000-No.49-\u300c\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u3068\u7a0e\u5236\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.49-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u3068\u7a0e\u5236\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388<br \/>\n\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u7814\u7a76\u54e1<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u7c73\u56fd\u3084\u82f1\u56fd\u3067\u306f\u3001\u300c\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u300d\uff08sharing economy\uff09\u3084\u300c\u30ae\u30b0\u30fb\u30a8\u30b3\u30ce\u30df\u30fc\u300d\uff08gig economy\uff09\u3068\u7a0e\u5236\u30fb\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u3092\u3069\u306e\u3088\u3046\u306b\u8abf\u548c\u3055\u305b\u308b\u304b\u304c\u5927\u304d\u306a\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>Gig\u3068\u306f\u3001\u30b8\u30e3\u30ba\u306a\u3069\u306e\u30e9\u30a4\u30d6\u3092\u884c\u3046\u969b\u306b\u3001\u30cd\u30c3\u30c8\u3092\u901a\u3058\u3066\u5358\u767a\u306e\u4ed5\u4e8b\u3092\u53d7\u6ce8\u3057\u305f\u308a\u767a\u6ce8\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u30b9\u30e9\u30f3\u30b0\u3067\u3001Gig economy\u3068\u306f\u3001\u305d\u3053\u3067\u50cd\u304f\u975e\u6b63\u898f\u306e\u52b4\u50cd\u8005\u306b\u3088\u3063\u3066\u6210\u308a\u7acb\u3064\u7d4c\u6e08\u5f62\u614b\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f01\u696d\u3068\u3057\u3066\u306e\u8a55\u4fa1\u984d\u304c10\u5104\u30c9\u30eb\uff08\u7d041,250\u5104\u5186\uff09\u4ee5\u4e0a\u3067\u3001\u975e\u4e0a\u5834\u306e\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u306f\u300c\u30e6\u30cb\u30b3\u30fc\u30f3\u4f01\u696d\u300d\u3068\u547c\u3070\u308c\u308b\u304c\u3001\u305d\u306e\u30e9\u30f3\u30ad\u30f3\u30b0\u3092\u898b\u308b\u3068\u3001Uber\uff08\u30a6\u30fc\u30d0\u30fc\uff09\u3084 Airbnb\uff08\u30a8\u30a2\u30d3\u30fc\u30a2\u30f3\u30c9\u30d3\u30fc\u3001\u6c11\u6cca\u4ef2\u4ecb\uff09\u306a\u3069\u3001\u300c\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u300d\u306e\u4ee3\u8868\u4f01\u696d\u304c\u4e0a\u4f4d\u306b\u540d\u3092\u9023\u306d\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u305d\u3053\u3067\u50cd\u304f\u4eba\u3005\u3082\u3001\u5c02\u9580\u7684\u77e5\u8b58\u3084\u7d4c\u9a13\u3092\u6301\u3064\u8005\u304c\u3001\u7d44\u7e54\u306b\u3068\u3089\u308f\u308c\u308b\u3053\u3068\u306a\u304f\u4ed5\u4e8b\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3001\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u3067\u3001\u4eca\u5f8c\u5927\u304d\u304f\u767a\u5c55\u3057\u3066\u3044\u304f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u3044\u3046\u610f\u5473\u3067\u3001\u30dd\u30b8\u30c6\u30a3\u30d6\u306a\u8a55\u4fa1\u304c\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u304b\u3089\u3001\u65b0\u305f\u306a\u30d3\u30b8\u30cd\u30b9\u3092\u751f\u307f\u51fa\u3059\u30b7\u30a7\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u4f01\u696d\u306e\u767a\u5c55\u3092\u963b\u5bb3\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u3064\u3064\u3001\u7a0e\u53ce\u78ba\u4fdd\u3084\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u5e74\u91d1\u3001\u5931\u696d\u4fdd\u967a\u306a\u3069\uff09\u3092\u9069\u5207\u306b\u884c\u3044\u3001\u50cd\u304f\u4eba\u3005\u306e\u6a29\u5229\u3082\u4fdd\u8b77\u3057\u3066\u884c\u3053\u3046\uff08\u5171\u5b58\u3057\u3088\u3046\uff09\u3068\u3044\u3046\u306e\u304c\u82f1\u7c73\u306e\u5f53\u5c40\u306e\u554f\u984c\u610f\u8b58\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #ffcc00;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u3053\u3053\u3067\u306f\u3001\u82f1\u56fd\u3067\u53d6\u308a\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u4ee3\u8868\u4f8b\u3068\u3057\u3066Uber \u3092\u53d6\u308a\u4e0a\u3052\u3001\u7b46\u8005\u306e\u554f\u984c\u610f\u8b58\u3092\u8ff0\u3079\u3066\u307f\u305f\u3044\u3002<\/p>\n<p>\u3054\u627f\u77e5\u306e\u3088\u3046\u306b\u3001Uber\u306f\u3001\u914d\u8eca\u30a2\u30d7\u30ea\u3092\u4f7f\u3063\u3066\u3001\u4e00\u822c\u4eba\u304c\u81ea\u5206\u306e\u7a7a\u304d\u6642\u9593\u3068\u81ea\u5bb6\u7528\u8eca\u3067\u4ed6\u4eba\u3092\u76ee\u7684\u5730\u306b\u904b\u3076\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4f1a\u793e\u3067\u3042\u308a\u3001\u30ae\u30b0\u30fb\u30a8\u30b3\u30ce\u30df\u30fc\u306e\u4ee3\u8868\u9078\u624b\u3067\u3042\u308b\u3002Uber\u306f\u3001\u904b\u8ee2\u624b\u304b\u308920\uff0d30\uff05\u7a0b\u5ea6\u306e\u624b\u6570\u6599\u3092\u53d6\u308b\u3053\u3068\u306b\u3088\u308a\u53ce\u76ca\u3092\u4e0a\u3052\u308b\u3002<\/p>\n<p>\u554f\u984c\u306f\u3001\u3053\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u304b\u3089\u751f\u3058\u308b\u3001\u7a0e\u91d1\u3001\u793e\u4f1a\u4fdd\u969c\u306e\u554f\u984c\u3067\u3001\u6240\u5f97\u7a0e\u3001\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u3001\u6975\u3081\u3066\u591a\u65b9\u9762\u306b\u308f\u305f\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u8ab2\u984c\u3068\u3057\u3066\u306f\u3001\u30ed\u30f3\u30c9\u30f3\u3067\u3059\u3067\u306b\uff13\u4e07\u4eba\u304cUber\u306e\u4e0b\u3067\u50cd\u3044\u3066\u3044\u308b\u304c\u3001\u7a0e\u5f53\u5c40\u306f\u5f7c\u3089\u306e\u6240\u5f97\u60c5\u5831\u3092\u3069\u3046\u3084\u3063\u3066\u96c6\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u3001Uber\u306b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u3092\u8ab2\u3059\u3053\u3068\u304c\u53ef\u80fd\u304b\u306a\u3069\u3001\u5fb4\u7a0e\u30b3\u30b9\u30c8\u3092\u304b\u3051\u305a\u306b\u516c\u5e73\u306a\u8ab2\u7a0e\u3092\u53ef\u80fd\u306b\u3059\u308b\u5de5\u592b\u304c\u5fc5\u8981\u3060\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306e\u8ab2\u984c\u3082\u3042\u308b\u3002\u904b\u8ee2\u624b\u304c\u4e57\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u904b\u8cc3\u306b\u306f\u3001\u901a\u5e38\u306e\u30b1\u30fc\u30b9\u3067\u306f\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308b\u304c\u3001\u904b\u8ee2\u624b\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u306a\u306e\u304b\u3002Uber\u306f\u6d88\u8cbb\u7a0e\u306e\u8ca0\u62c5\u7fa9\u52d9\u3092\u8ca0\u308f\u306a\u3044\u306e\u304b\u3001\u306a\u3069\u306a\u3069\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082Uber\u306f\u3001\u904b\u8ee2\u624b\u3068\u3069\u3046\u3044\u3046\u5951\u7d04\u3092\u7d50\u3093\u3067\u304a\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u8ca0\u62c5\u306f\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u3002\u5931\u696d\u4fdd\u967a\u3084\u5e74\u91d1\u306a\u3069\u306e\u5236\u5ea6\u306e\u57d2\u5916\u306a\u306e\u304b\u3002<\/p>\n<p>\u3055\u3089\u306b\u6cd5\u4eba\u7a0e\u306e\u554f\u984c\u304c\u3042\u308b\u3002Uber\u306f\u3001\u914d\u8eca\u3068\u3044\u3046\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u63d0\u4f9b\u3059\u308b\u306e\u304c\u30e1\u30a4\u30f3\u306e\u696d\u52d9\u306a\u306e\u3067\u3001\u4f4e\u7a0e\u7387\u56fd\u3084\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306b\u305d\u306e\u62e0\u70b9\u3092\u69cb\u3048\u308b\u3053\u3068\u306f\u53ef\u80fd\u3060\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u300c\u30dd\u30b1\u30e2\u30f3GO\u300d\u306e\u914d\u4fe1\u3084\u904b\u55b6\u306f\u3001\u7c73\u56fd\u30b5\u30f3\u30d5\u30e9\u30f3\u30b7\u30b9\u30b3\u306b\u62e0\u70b9\u3092\u7f6e\u304fNiantic Labs\u793e\u304c\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u7c73\u56fd\u306b\u672c\u793e\u3092\u7f6e\u304fUber\u306f\u3001\u3059\u3067\u306b\u3001\u540d\u3046\u3066\u306e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3067\u3042\u308b\u30aa\u30e9\u30f3\u30c0\u306b\u4e2d\u9593\u6301\u3061\u682a\u4f1a\u793e\u3092\u4f5c\u308a\u3001\u305d\u3053\u306b\u7121\u5f62\u8cc7\u7523\u3092\u79fb\u3057\u3066\u3044\u308b\u3088\u3046\u3060\u3002\u3053\u308c\u306f\u3001\u79df\u7a0e\u56de\u907f\u306e\u5178\u578b\u4f8b\u3068\u3044\u3063\u3066\u3088\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #ffcc00;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u73fe\u884c\u306e\u7a0e\u5236\u3068\u793e\u4f1a\u4fdd\u967a\u6599\u304c\u3001\u3053\u306e\u300c\u30ae\u30b0\u30fb\u30a8\u30b3\u30ce\u30df\u30fc\u300d\u3001\u3072\u3044\u3066\u306f\u300c\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u300d\u306b\u8ffd\u3044\u3064\u3044\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u308f\u304c\u56fd\u3067\u3082\u65e9\u6025\u306b\u3053\u306e\u554f\u984c\u3092\u53d7\u3051\u6b62\u3081\u3066\u3001\u5171\u5b58\u5171\u6804\u3068\u306a\u308b\u9053\u3092\u6a21\u7d22\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u82f1\u56fd\u8ca1\u52d9\u7701\u306eOTS\u201cGig Economy Focus Paper\u201d\u306f\uff3b<a href=\"https:\/\/www.gov.uk\/government\/publications\/the-gig-economy-an-ots-focus-paper\" target=\"_blank\">\u3053\u3061\u3089\u306e\u30ea\u30f3\u30af<\/a>\uff3d\u304b\u3089\u5165\u624b\u3067\u304d\u308b<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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>\u7c73\u56fd\u3084\u82f1\u56fd\u3067\u306f\u3001\u300c\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u300d\uff08sharing economy\uff09\u3084\u300c\u30ae\u30b0\u30fb\u30a8\u30b3\u30ce\u30df\u30fc\u300d\uff08gig economy\uff09\u3068\u7a0e\u5236\u30fb\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u3092\u3069\u306e\u3088\u3046\u306b\u8abf\u548c\u3055\u305b\u308b\u304b\u304c\u5927\u304d\u306a\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\nGig\u3068\u306f\u3001\u30b8\u30e3\u30ba\u306a\u3069\u306e\u30e9\u30a4\u30d6\u3092\u884c\u3046\u969b\u306b\u3001\u30cd\u30c3\u30c8\u3092\u901a\u3058\u3066\u5358\u767a\u306e\u4ed5\u4e8b\u3092\u53d7\u6ce8\u3057\u305f\u308a\u767a\u6ce8\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u30b9\u30e9\u30f3\u30b0\u3067\u3001Gig economy\u3068\u306f\u3001\u305d\u3053\u3067\u50cd\u304f\u975e\u6b63\u898f\u306e\u52b4\u50cd\u8005\u306b\u3088\u3063\u3066\u6210\u308a\u7acb\u3064\u7d4c\u6e08\u5f62\u614b\u306e\u3053\u3068\u3067\u3042\u308b\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":[480,446,347,413],"backnumber":[1879],"series":[1152],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-22 05:25:14","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/116256"}],"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=116256"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/116256\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=116256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=116256"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=116256"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=116256"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=116256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}