{"id":117942,"date":"2017-03-02T10:12:33","date_gmt":"2017-03-02T01:12:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=117942"},"modified":"2017-03-01T14:51:38","modified_gmt":"2017-03-01T05:51:38","slug":"tax-effects-article-49","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-49\/","title":{"rendered":"\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c14\u56de\u3011\u300c\u9023\u7d50\u7d0d\u7a0e\u30b0\u30eb\u30fc\u30d7\u306b\u65b0\u898f\u52a0\u5165\u304c\u3042\u3063\u305f\u5834\u5408\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015<\/strong><\/span><\/h4>\n<h2 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9023\u7d50\u7d0d\u7a0e\u30b0\u30eb\u30fc\u30d7\u306b\u65b0\u898f\u52a0\u5165\u304c\u3042\u3063\u305f\u5834\u5408\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6e21\u9089\u3000\u5fb9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f53\u793e\uff08\uff30\u793e\uff09\u306f\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\uff13\u6708\u6c7a\u7b97\u306e\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308b\u3002\u00d729\u5e74\uff15\u6708\uff11\u65e5\u306b\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\uff21\u793e\u306e\u682a\u5f0f\u3092100\uff05\u53d6\u5f97\u3057\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u4f1a\u8a08\u4e0a\u306f\u652f\u914d\u7372\u5f97\u65e5\u3092\u00d729\u5e74\uff16\u670830\u65e5\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\uff21\u793e\u306e\u9023\u7d50\u7d0d\u7a0e\u3078\u306e\u52a0\u5165\u306b\u4f34\u3046\u6642\u4fa1\u8a55\u4fa1\u5bfe\u8c61\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u306b\u3088\u308b\u7a0e\u52d9\u4e0a\u306e\u8a55\u4fa1\u5dee\u984d\u304c150\u767e\u4e07\u5186\u3001\uff21\u793e\u306e\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u4f34\u3046\u4f1a\u8a08\u4e0a\u306e\u8a55\u4fa1\u5dee\u984d\u304c200\u4e07\u5186\u751f\u3058\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u00d730\u5e74\uff14\u6708\uff11\u65e5\u306b\uff21\u793e\u306f\u3001\uff30\u793e\u306b\u5bfe\u3057\u3066\u5e33\u7c3f\u4fa1\u984d100\u767e\u4e07\u5186\uff08\u6642\u4fa1\u8a55\u4fa1\u524d\u306e\u5e33\u7c3f\u4fa1\u984d80\u767e\u4e07\u5186\uff09\u306e\u571f\u5730\u3092120\u767e\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u3002\uff30\u793e\u306f\u00d731\u5e74\uff14\u6708\uff11\u65e5\u306b\u3053\u306e\u571f\u5730\u3092150\u767e\u4e07\u5186\u3067\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5916\u90e8\u306e\u7b2c\u4e09\u8005\u306b\u58f2\u5374\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u4e0a\u306e\u4e3b\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u304b\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p><strong><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3053\u306e\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u4e0a\u306e\u4e3b\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u8ad6\u70b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u6c7a\u7b97\u65e5\u4ee5\u5916\u306e\u65e5\u306b\u9023\u7d50\u7d0d\u7a0e\u306b\u52a0\u5165\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8abf\u6574<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u9023\u7d50\u7d0d\u7a0e\u52a0\u5165\u524d\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u53d6\u6271\u3044<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u9023\u7d50\u7d0d\u7a0e\u52a0\u5165\u6642\u306e\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u8b72\u6e21\u640d\u76ca\u8abf\u6574\u8cc7\u7523\u306b\u4fc2\u308b\u640d\u76ca\u306e\u7e70\u5ef6\u306b\u3088\u308b\u7a0e\u52b9\u679c\u306e\u8a8d\u8b58<\/strong><\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"line-height: 100%; margin-top: -0.5em; margin-bottom: -1.5em;\"><span style=\"font-size: 12px;\">\u3008\u7559\u610f\u70b9\u3009<br \/>\n\u672c\u7a3f\u306f\u4e00\u822c\u7684\u306b\u8003\u3048\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u3059\u3079\u3066\u3092\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/span><\/p>\n<p style=\"line-height: 100%;\"><\/div><\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff11\u3000\u6c7a\u7b97\u65e5\u4ee5\u5916\u306e\u65e5\u306b\u9023\u7d50\u7d0d\u7a0e\u306b\u52a0\u5165\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8abf\u6574<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u4f1a\u8a08\u4e0a\u3001\u5b9f\u969b\u306e\u682a\u5f0f\u53d6\u5f97\u65e5\u3067\u306f\u306a\u304f\u5f53\u8a72\u65e5\u306e\u524d\u5f8c\u3044\u305a\u308c\u304b\u306e\u6c7a\u7b97\u65e5\u3092\u652f\u914d\u7372\u5f97\u65e5\u3068\u3057\u305f\u3068\u304d\u306b\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u4e0a\u306f\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u3092\u8a2d\u3051\u3066\u5b9f\u969b\u306e\u682a\u5f0f\u53d6\u5f97\u65e5\uff08\u53c8\u306f\u682a\u5f0f\u53d6\u5f97\u65e5\u5f8c\u6700\u521d\u306e\u6708\u6b21\u6c7a\u7b97\u306e\u7fcc\u65e5\uff09\u306b\u304a\u3044\u3066\u9023\u7d50\u7d0d\u7a0e\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u4f1a\u8a08\u671f\u9593\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u4e8b\u696d\u5e74\u5ea6\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c14\u6761\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u542b\u307e\u308c\u308b\u5f53\u8a72\u5b50\u4f1a\u793e\u306e\u640d\u76ca\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u3092\u5408\u7406\u7684\u306b\u8a08\u7b97\u3057\u3001\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/renzei2014\/renzei_2014_1.pdf#page=9\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff11\uff09 \uff31\uff19<\/a>\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/p>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c102\u56de\u3011\u4f1a\u793e\u7a0e\u52d9\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u2460\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u3068\u79df\u7a0e\u516c\u8ab2\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-36\/\" target=\"_blank\">\u3010\u7b2c102\u56de\u3011\u3000\u4f1a\u793e\u7a0e\u52d9\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u2460\u3000\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u3068\u79df\u7a0e\u516c\u8ab2\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c103\u56de\u3011\u4f1a\u793e\u7a0e\u52d9\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u2461\u300c\u4e8b\u696d\u7a0e\u30fb\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-37\/\" target=\"_blank\">\u3010\u7b2c103\u56de\u3011\u3000\u4f1a\u793e\u7a0e\u52d9\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u2461\u3000\u300c\u4e8b\u696d\u7a0e\u30fb\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c104\u56de\u3011\u4f1a\u793e\u7a0e\u52d9\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u2462\u300c\u8ffd\u5fb4\u7a0e\u984d\u3001\u9084\u4ed8\u7a0e\u984d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-38\/\" target=\"_blank\">\u3010\u7b2c104\u56de\u3011\u3000\u4f1a\u793e\u7a0e\u52d9\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u2462\u3000\u300c\u8ffd\u5fb4\u7a0e\u984d\u3001\u9084\u4ed8\u7a0e\u984d\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u4f1a\u8a08\u4e0a\u306f\u3001\u652f\u914d\u7372\u5f97\u65e5\u304c\u56db\u534a\u671f\u4f1a\u8a08\u671f\u9593\u306e\u672b\u65e5\u4ee5\u5916\u306e\u65e5\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u524d\u5f8c\u306e\u3044\u305a\u308c\u304b\u306e\u56db\u534a\u671f\u4f1a\u8a08\u671f\u9593\u306e\u672b\u65e5\u7b49\u306b\u652f\u914d\u7372\u5f97\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/hyouji-hokatu_2012\/hyouji-hokatu_2012_4.pdf#page=6\" target=\"_blank\">\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e9616\u9805<\/a>\uff09\u3002\u3057\u304b\u3057\u3001\u7a0e\u52d9\u4e0a\u306f\u3053\u306e\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u671f\u9593\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u4e8b\u696d\u5e74\u5ea6\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u542b\u307e\u308c\u308b\u5f53\u8a72\u5b50\u4f1a\u793e\u306e\u640d\u76ca\uff08\u8ab2\u7a0e\u6240\u5f97\uff09\u3068\u6cd5\u4eba\u7a0e\u7b49\u3092\u671f\u9593\u7684\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u305f\u3081\u306b\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u542b\u307e\u308c\u306a\u3044\u671f\u9593\u306e\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u672c\u30b1\u30fc\u30b9\u3067\u306f\u3001\uff30\u793e\u304c\uff21\u793e\u682a\u5f0f\u3092\u5b9f\u969b\u306b\u53d6\u5f97\u3057\u305f\u306e\u306f\u00d729\u5e74\uff15\u6708\uff11\u65e5\u3060\u304c\u3001\u4f1a\u8a08\u4e0a\u306f\u7b2c\uff11\u56db\u534a\u671f\u672b\u3067\u3042\u308b\u00d729\u5e74\uff16\u670830\u65e5\u3092\u682a\u5f0f\u53d6\u5f97\u65e5\uff08\u652f\u914d\u7372\u5f97\u65e5\uff09\u3068\u3057\u3066\u3044\u308b\u3002\u7a0e\u52d9\u4e0a\u306f\u3001\u5b9f\u969b\u306e\u682a\u5f0f\u306e\u53d6\u5f97\u65e5\u3067\u3042\u308b\u00d729\u5e74\uff15\u6708\uff11\u65e5\u304b\u3089\u9023\u7d50\u7d0d\u7a0e\u306b\u52a0\u5165\u3057\u305f\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u305f\u3068\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u4f1a\u8a08\u4e0aA\u793e\u306e\u640d\u76ca\u306e\u3046\u3061\u9023\u7d50\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u7b2c\uff12\u56db\u534a\u671f\u4ee5\u964d\u306e\u671f\u9593\u306b\u4fc2\u308b\u640d\u76ca\uff08<strong>\u3010\u56f3\uff11\u3011<\/strong>\u300c\u671f\u9593\uff22\u300d\u53c2\u7167\uff09\u3068\u306a\u308a\u3001\u5b9f\u969b\u306e\u682a\u5f0f\u53d6\u5f97\u65e5\u304b\u3089\u7b2c\uff11\u56db\u534a\u671f\u672b\u307e\u3067\u306e\u671f\u9593\uff08<strong>\u3010\u56f3\uff11\u3011<\/strong>\u300c\u671f\u9593\uff21\u300d\u53c2\u7167\uff09\u306b\u4fc2\u308b\u640d\u76ca\u306f\u9023\u7d50\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\uff21\u793e\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u3046\u3061\u9023\u7d50\u7d0d\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u5b9f\u969b\u306e\u682a\u5f0f\u53d6\u5f97\u65e5\u304b\u3089\u4e8b\u696d\u5e74\u5ea6\u672b\uff08<strong>\u3010\u56f3\uff11\u3011<\/strong>\u300c\u671f\u9593\uff21\uff0b\uff22\u300d\uff09\u307e\u3067\u306e\u671f\u9593\u3068\u306a\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u6cd5\u4eba\u7a0e\u7b49\u306f\u3001\u7533\u544a\u66f8\u30d9\u30fc\u30b9\u306e\u9023\u7d50\u6cd5\u4eba\u7a0e\u7b49\u306e\u984d\u304b\u3089\u3001\u5b9f\u969b\u306e\u682a\u5f0f\u53d6\u5f97\u65e5\u304b\u3089\u7b2c\uff11\u56db\u534a\u671f\u672b\u307e\u3067\u306e\u671f\u9593\uff08<strong>\u3010\u56f3\uff11\u3011<\/strong>\u300c\u671f\u9593\uff21\u300d\u53c2\u7167\uff09\u306b\u5bfe\u5fdc\u3059\u308b\uff21\u793e\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3068\u306a\u308b\u3088\u3046\u306b\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff11\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-117943\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-1.png\" alt=\"\" width=\"1122\" height=\"613\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-1.png 1122w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-1-300x163.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-1-1024x559.png 1024w\" sizes=\"(max-width: 1122px) 100vw, 1122px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u4f1a\u8a08\u4e0a\u3001\u671f\u9593\uff21\u306b\u5bfe\u5fdc\u3059\u308b\uff21\u793e\u306e\u6cd5\u4eba\u7a0e\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u542b\u307e\u308c\u308b\uff21\u793e\u306e\u640d\u76ca\uff08\u8ab2\u7a0e\u6240\u5f97\uff09\u3068\u6cd5\u4eba\u7a0e\u7b49\u3092\u671f\u9593\u7684\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u305f\u3081\u306b\u63a7\u9664\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff12\u3000\u9023\u7d50\u7d0d\u7a0e\u52a0\u5165\u524d\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\u304c\u7279\u5b9a\u9023\u7d50\u5b50\u6cd5\u4eba\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c81\u6761\u306e\uff19\u7b2c\uff12\u9805\u7b2c\uff11\u53f7\uff09\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u3078\u306e\u52a0\u5165\u306b\u3088\u308a\u5f53\u8a72\u5b50\u4f1a\u793e\u304c\u5358\u4f53\u7d0d\u7a0e\u5236\u5ea6\u6642\u306b\u6709\u3057\u3066\u3044\u305f\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u5207\u308a\u6368\u3066\u3089\u308c\u308b\u3002<\/p>\n<p>\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/renzei2014\/renzei_2014_3.pdf#page=13\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff12\uff09\uff31\uff18<\/a>\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/p>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c32\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2460\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u300d\u2500\u4f01\u696d\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u76f8\u9055\u306b\u3064\u3044\u3066\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-25\/\" target=\"_blank\">\u3010\u7b2c32\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2460\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c33\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2461\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u65b9\u6cd5\u300d\u2500\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3068\u7e70\u5ef6\u6cd5\u306b\u3064\u3044\u3066\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-26\/\" target=\"_blank\">\u3010\u7b2c33\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2461\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u65b9\u6cd5\u300d\u2500\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3068\u7e70\u5ef6\u6cd5\u306b\u3064\u3044\u3066<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c34\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2462\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u4e00\u6642\u5dee\u7570\u300d\uff5e \u4e00\u6642\u5dee\u7570\u306e\u985e\u578b\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-27\/\" target=\"_blank\">\u3010\u7b2c34\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2462\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u4e00\u6642\u5dee\u7570\u300d\uff5e \u4e00\u6642\u5dee\u7570\u306e\u985e\u578b<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c73\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2463\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-32\/\" target=\"_blank\">\u3010\u7b2c73\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2463\u3000\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c74\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2464\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-33\/\" target=\"_blank\">\u3010\u7b2c74\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2464\u3000\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c75\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2465\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8a08\u4e0a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-34\/\" target=\"_blank\">\u3010\u7b2c75\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2465\u3000\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8a08\u4e0a\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\u304c\u5358\u4f53\u7d0d\u7a0e\u5236\u5ea6\u6642\u306b\u6709\u3057\u3066\u3044\u305f\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\uff08<strong>\u3010\u56f3\uff12\u3011<\/strong>\u53c2\u7167\uff09\u3092\u5145\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u3078\u306e\u52a0\u5165\u5f8c\u3082\u5f15\u304d\u7d9a\u304d\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\uff08\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\u304c\u7279\u5b9a\u9023\u7d50\u5b50\u6cd5\u4eba\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c81\u6761\u306e\uff19\u7b2c\uff12\u9805\u7b2c\uff11\u53f7\u3001<strong>\u3010\u56f3\uff12\u3011<\/strong>\u53c2\u7167\uff09\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u3078\u306e\u52a0\u5165\u306b\u3088\u308a\u5f53\u8a72\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\u306e\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u5207\u308a\u6368\u3066\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u308c\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u52a0\u5165\u524d\u306b\u9023\u7d50\u5b50\u4f1a\u793e\u304c\u6709\u3057\u3066\u3044\u305f\u5358\u4f53\u7d0d\u7a0e\u6642\u4ee3\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u5229\u7528\u3057\u305f\u904e\u5ea6\u306e\u7bc0\u7a0e\u3092\u9632\u6b62\u3059\u308b\u8da3\u65e8\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u672c\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\uff21\u793e\u306f\u65b0\u898f\u306b\u5916\u90e8\u304b\u3089\u53d6\u5f97\u3057\u305f\u5b50\u4f1a\u793e\u3067\u3042\u308a\u3001\u7279\u5b9a\u9023\u7d50\u5b50\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u306e\u3067\u3001A\u793e\u304c\u5358\u4f53\u7d0d\u7a0e\u5236\u5ea6\u6642\u306b\u6709\u3057\u3066\u3044\u305f\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u3078\u306e\u52a0\u5165\u306b\u3088\u308a\u5207\u308a\u6368\u3066\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7279\u5b9a\u9023\u7d50\u5b50\u6cd5\u4eba\u304c\u9023\u7d50\u7d0d\u7a0e\u306b\u6301\u3061\u8fbc\u3093\u3060\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\uff08\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\uff09\u306e\u9069\u7528\u306f\u3001\u305d\u306e\u6301\u3061\u8fbc\u3093\u3060\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u500b\u5225\u6240\u5f97\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u7e70\u8d8a\u63a7\u9664\u3055\u308c\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u3084\u4ed6\u306e\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff12\u3011\u3000\u7279\u5b9a\u9023\u7d50\u5b50\u6cd5\u4eba\uff08\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u3078\u306e\u52a0\u5165\u306e\u5834\u5408\uff09<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; border-radius: 5px; background-color: #f0f8ff;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #4169e1;\">\uff08\uff11\uff09<\/span><\/strong>\u3000\u9023\u7d50\u89aa\u6cd5\u4eba\u53c8\u306f\u9023\u7d50\u5b50\u6cd5\u4eba\u306b\u3088\u308a\u8a2d\u7acb\u3055\u308c\u305f100\uff05\u5b50\u4f1a\u793e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u9069\u683c\u5408\u4f75\u306b\u4fc2\u308b\u88ab\u5408\u4f75\u6cd5\u4eba\u304c\u9577\u671f\u4fdd\u6709\u3057\u3066\u3044\u305f100\uff05\u5b50\u4f1a\u793e\u3067\u305d\u306e\u9069\u683c\u5408\u4f75\u306b\u3088\u308a\u9023\u7d50\u89aa\u6cd5\u4eba\u306e100\uff05\u5b50\u4f1a\u793e\u3068\u306a\u3063\u305f\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u3000\u9023\u7d50\u5b50\u6cd5\u4eba\u304c\u9069\u683c\u4e09\u89d2\u682a\u5f0f\u4ea4\u63db\u306b\u3088\u308a\u767a\u884c\u6e08\u682a\u5f0f\u306e\u5168\u90e8\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\uff08\uff14\uff09<\/strong><\/span>\u3000\u9069\u683c\u5408\u4f75\u306b\u4fc2\u308b\u88ab\u5408\u4f75\u6cd5\u4eba\u304c\u9577\u671f\u4fdd\u6709\u3057\u3066\u3044\u305f100\uff05\u5b50\u4f1a\u793e\u3067\u305d\u306e\u9069\u683c\u5408\u4f75\u306b\u3088\u308a\u9023\u7d50\u89aa\u6cd5\u4eba\u306e100\uff05\u5b50\u4f1a\u793e\u3068\u306a\u3063\u305f\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\uff08\uff15\uff09<\/strong><\/span>\u3000\u9069\u683c\u682a\u5f0f\u4ea4\u63db\u306b\u4fc2\u308b\u682a\u5f0f\u4ea4\u63db\u5b8c\u5168\u5b50\u6cd5\u4eba\u304c\u9577\u671f\u4fdd\u6709\u3057\u3066\u3044\u305f100\uff05\u5b50\u4f1a\u793e\u3067\u305d\u306e\u9069\u683c\u682a\u5f0f\u4ea4\u63db\u306b\u3088\u308a\u9023\u7d50\u89aa\u6cd5\u4eba\u306e100\uff05\u5b50\u4f1a\u793e\u3068\u306a\u3063\u305f\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #4169e1;\"><strong>\uff08\uff16\uff09<\/strong><\/span>\u3000\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u682a\u5f0f\u306e\u8cb7\u53d6\u308a\u7b49\u306b\u3088\u308a100\uff05\u5b50\u4f1a\u793e\u3068\u306a\u3063\u305f\u3082\u306e<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c61\u6761\u306e12\u7b2c\uff11\u9805\u3001\uff12\u9805\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff13\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-117944\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-2.png\" alt=\"\" width=\"717\" height=\"372\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-2.png 717w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-2-300x155.png 300w\" sizes=\"(max-width: 717px) 100vw, 717px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff13\u3000\u9023\u7d50\u7d0d\u7a0e\u52a0\u5165\u6642\u306e\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306b\u304a\u3044\u3066\u3001\u4f1a\u8a08\u4e0a\u306e\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u3088\u308b\u6642\u4fa1\u8a55\u4fa1\u5dee\u984d\u3068\u7a0e\u52d9\u4e0a\u306e\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u6642\u4fa1\u8a55\u4fa1\u5bfe\u8c61\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u640d\u76ca\u306b\u5dee\u984d\u304c\u751f\u3058\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5dee\u984d\u306f\u7a0e\u52b9\u679c\u4f1a\u8a08\u4e0a\u3001\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306e\u4e00\u6642\u5dee\u7570\u3068\u306a\u308b\u3002<\/p>\n<p>\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\u306b\u304a\u3044\u3066\u3001\u4f1a\u8a08\u4e0a\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u52a0\u5165\u6642\u306e\u6642\u4fa1\u8a55\u4fa1\u8cc7\u7523\u306b\u4fc2\u308b\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u9023\u7d50\u7d0d\u7a0e\u3078\u65b0\u898f\u52a0\u5165\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\u306e\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u8a55\u4fa1\u5bfe\u8c61\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u640d\u76ca\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4e00\u6642\u5dee\u7570\u3068\u306a\u308a\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p>\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/renzei2014\/renzei_2014_1.pdf#page=8\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff11\uff09\uff31\uff17<\/a>\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/p>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c32\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2460\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u300d\u2500\u4f01\u696d\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u76f8\u9055\u306b\u3064\u3044\u3066\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-25\/\" target=\"_blank\">\u3010\u7b2c32\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2460\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c33\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2461\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u65b9\u6cd5\u300d\u2500\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3068\u7e70\u5ef6\u6cd5\u306b\u3064\u3044\u3066\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-26\/\" target=\"_blank\">\u3010\u7b2c33\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2461\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u65b9\u6cd5\u300d\u2500\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3068\u7e70\u5ef6\u6cd5\u306b\u3064\u3044\u3066<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c34\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2462\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u4e00\u6642\u5dee\u7570\u300d\uff5e \u4e00\u6642\u5dee\u7570\u306e\u985e\u578b\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-27\/\" target=\"_blank\">\u3010\u7b2c34\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2462\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u4e00\u6642\u5dee\u7570\u300d\uff5e \u4e00\u6642\u5dee\u7570\u306e\u985e\u578b<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c73\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2463\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-32\/\" target=\"_blank\">\u3010\u7b2c73\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2463\u3000\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c74\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2464\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-33\/\" target=\"_blank\">\u3010\u7b2c74\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2464\u3000\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c75\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2465\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8a08\u4e0a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-34\/\" target=\"_blank\">\u3010\u7b2c75\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2465\u3000\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8a08\u4e0a\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c54\u56de\u3011\u9023\u7d50\u4f1a\u8a08\u2463\u300c\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consolidated-article-12\/\" target=\"_blank\">\u3010\u7b2c54\u56de\u3011\u3000\u9023\u7d50\u4f1a\u8a08\u2463\u3000\u300c\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u8a55\u4fa1\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u5168\u3066\u306e\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u5b8c\u5168\u5b50\u4f1a\u793e\u306f\u9023\u7d50\u7d0d\u7a0e\u3078\u306e\u52a0\u5165\u306b\u4f34\u3044\u3001\u6642\u4fa1\u8a55\u4fa1\u5bfe\u8c61\u8cc7\u7523\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304c\u3001\u4e00\u5b9a\u306e\u5b50\u4f1a\u793e\uff08<strong>\u3010\u56f3\uff14\u3011<\/strong>\uff09\u306b\u3064\u3044\u3066\u306f\u6642\u4fa1\u8a55\u4fa1\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff14\u3011\u3000\u6642\u4fa1\u8a55\u4fa1\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u5b50\u4f1a\u793e<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #D5AABF; background-color: #fffafa; border-radius: 5px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff08\uff11\uff09<\/span><\/strong>\u3000\u682a\u5f0f\u79fb\u8ee2\u5b8c\u5168\u5b50\u6cd5\u4eba\uff08\u5b9f\u8cea\u89aa\u6cd5\u4eba\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\uff15\u5e74\u8d85\u4fdd\u6709\u5b50\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u3000100\uff05\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u306b\u3088\u308a\u8a2d\u7acb\u3055\u308c\u305f100\uff05\u5b50\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff08\uff14\uff09<\/strong><\/span>\u3000\u9023\u7d50\u7d0d\u7a0e\u958b\u59cb\u524d\uff15\u5e74\u4ee5\u5185\u306e\u9069\u683c\u682a\u5f0f\u4ea4\u63db\u306b\u3088\u308b\u682a\u5f0f\u4ea4\u63db\u5b8c\u5168\u5b50\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff08\uff15\uff09<\/strong><\/span>\u3000\u9023\u7d50\u7d0d\u7a0e\u958b\u59cb\u524d\uff15\u5e74\u4ee5\u5185\u306b\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u3088\u308b\u5358\u5143\u672a\u6e80\u682a\u5f0f\u7b49\u306e\u8cb7\u53d6\u306b\u3088\u308a\u3001100\uff05\u5b50\u6cd5\u4eba\u3068\u306a\u3063\u305f\u5b50\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff08\uff16\uff09<\/strong><\/span>\u3000\u9023\u7d50\u7d0d\u7a0e\u958b\u59cb\u524d\uff15\u5e74\u4ee5\u5185\u306e\u9069\u683c\u5408\u4f75\u7b49\u306b\u3088\u308b\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306e\u9577\u671f\u4fdd\u6709\u5b50\u6cd5\u4eba\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\uff08\uff17\uff09<\/strong><\/span>\u3000\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u3092\u6709\u3057\u3066\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u306b\u305d\u306e\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u3092\u6709\u3057\u306a\u304f\u306a\u308b\u6cd5\u4eba<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c14\u6761\u306e\uff18\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c122\u6761\u306e12\u7b2c\uff11\u9805\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u672c\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\uff21\u793e\u306f\u65b0\u898f\u306b\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5916\u90e8\u304b\u3089\u53d6\u5f97\u3057\u305f\u5b50\u4f1a\u793e\u3067\u3042\u308b\u305f\u3081\u3001<strong>\u3010\u56f3\uff14\u3011<\/strong>\u306e\u6642\u4fa1\u8a55\u4fa1\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u5b50\u4f1a\u793e\uff08<strong>\u3010\u56f3\uff14\u3011<\/strong>\uff09\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002\u3088\u3063\u3066\u7a0e\u52d9\u4e0a\u3001\uff21\u793e\u306f\u9023\u7d50\u7d0d\u7a0e\u3078\u306e\u52a0\u5165\u306b\u4f34\u3044\u3001\u6642\u4fa1\u8a55\u4fa1\u5bfe\u8c61\u8cc7\u7523\u3092\u6642\u4fa1\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u4f1a\u8a08\u4e0a\u306e\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u3088\u308b\u8a55\u4fa1\u5dee\u984d\u306e\u8a08\u4e0a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\uff21\u793e\u306e\u6642\u4fa1\u8a55\u4fa1\u306b\u4f34\u3046\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3001\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u3067\u3042\u308b\uff30\u793e\u3068\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\u3067\u3042\u308b\uff21\u793e\u306b\u5206\u3051\u3066\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\uff08\uff30\u793e\uff09\u306b\u304a\u3051\u308b\u4e00\u6642\u5dee\u7570\u7b49<\/strong><\/h4>\n<p>\u4f1a\u8a08\u4e0a\u306e\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u3088\u308b\u6642\u4fa1\u8a55\u4fa1\u5dee\u984d\u306f\u3001\uff30\u793e\u306b\u3088\u308b\uff21\u793e\u306e\u652f\u914d\u7372\u5f97\u65e5\u306b\u304a\u3044\u3066\u3001\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u306b\u4fc2\u308b\uff21\u793e\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u6642\u4fa1\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u751f\u3058\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd11\u9805\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u9023\u7d50\u7d0d\u7a0e\u3078\u65b0\u898f\u52a0\u5165\u3059\u308b\u5834\u5408\u306e\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u8a55\u4fa1\u306f\u3001\u6642\u4fa1\u8a55\u4fa1\u5bfe\u8c61\u8cc7\u7523\uff08<strong>\u3010\u56f3\uff15\u3011<\/strong>\uff09\u306b\u9650\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u672c\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u3088\u308b\u8a55\u4fa1\u5dee\u984d\uff08200\u767e\u4e07\u5186\uff09\u3068\u7a0e\u52d9\u4e0a\u306e\u9023\u7d50\u7d0d\u7a0e\u3078\u306e\u52a0\u5165\u306b\u4f34\u3046\u6642\u4fa1\u8a55\u4fa1\u5bfe\u8c61\u8cc7\u7523\u306b\u4fc2\u308b\u8a55\u4fa1\u5dee\u984d\uff08150\u767e\u4e07\u5186\uff09\u306b\u306f50\u767e\u4e07\u5186\uff08<strong>\u3010\u56f3\uff16\u3011<\/strong>\uff09\u306e\u5dee\u984d\u304c\u751f\u3058\u3066\u304a\u308a\u3001\u5f53\u8a72\u5dee\u984d\u304c\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u3067\u3042\u308b\uff30\u793e\u306e\u4e00\u6642\u5dee\u7570\u7b49\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\uff08\uff21\u793e\uff09\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u4e00\u6642\u5dee\u7570\u7b49<\/strong><\/h4>\n<p>\u9023\u7d50\u7d0d\u7a0e\u3078\u52a0\u5165\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u4f1a\u8a08\u4e0a\u306f\u9023\u7d50\u7d0d\u7a0e\u52a0\u5165\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\uff08\uff21\u793e\uff09\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u8a55\u4fa1\u5bfe\u8c61\u8cc7\u7523\uff08<strong>\u3010\u56f3\uff15\u3011<\/strong>\uff09\u306b\u4fc2\u308b\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u306f\u8a8d\u3081\u3089\u306a\u3044\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u53ce\u76ca\u306e\u5e30\u5c5e\u5e74\u5ea6\u304c\u76f8\u9055\u3059\u308b\u305f\u3081\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u65b0\u898f\u52a0\u5165\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\uff08\uff21\u793e\uff09\u306e\u6642\u4fa1\u8a55\u4fa1\u5bfe\u8c61\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u640d\u76ca\u306f\u3001\uff21\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4e00\u6642\u5dee\u7570\uff08<strong>\u3010\u56f3\uff16\u3011<\/strong>\uff09\u306b\u8a72\u5f53\u3057\u3001\u7a0e\u52b9\u679c\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff15\u3011\u3000\u9023\u7d50\u7d0d\u7a0e\u52a0\u5165\u6642\u306e\u6642\u4fa1\u8a55\u4fa1\u5bfe\u8c61\u8cc7\u7523<\/strong><\/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>\u6642\u4fa1\u8a55\u4fa1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\uff08\u6642\u4fa1\u8a55\u4fa1\u8cc7\u7523\uff09\u3068\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u6b21\u306e<strong>\uff08\uff11\uff09<\/strong>\u304b\u3089<strong>\uff08\uff15\uff09<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u8cc7\u7523\u306e\u3046\u3061\u3001\u305d\u306e\u4fa1\u984d\u3068\u305d\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u306e\u5dee\u984d\u304c\u3001\u9023\u7d50\u7d0d\u7a0e\u3092\u9069\u7528\u3057\u3088\u3046\u3068\u3059\u308b\u5b50\u4f1a\u793e\u306e\u8cc7\u672c\u7b49\u306e\u91d1\u984d\u306e\uff12\u5206\u306e\uff11\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u53c8\u306f1,000\u4e07\u5186\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\u306b\u6e80\u305f\u306a\u3044\u3082\u306e\u3092\u9664\u3044\u305f\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u56fa\u5b9a\u8cc7\u7523<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\uff08\u5b50\u4f1a\u793e\u304c\u89aa\u4f1a\u793e\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u958b\u59cb\u3059\u308b\u9023\u7d50\u89aa\u6cd5\u4eba\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306e\uff15\u5e74\u524d\u306e\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u5404\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u300c\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u5727\u7e2e\u984d\u306e\u640d\u91d1\u7b97\u5165\u300d\u306a\u3069\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u9664\u304f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u68da\u5378\u8cc7\u7523\u305f\u308b\u571f\u5730<\/strong>\uff08\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u6709\u4fa1\u8a3c\u5238<\/strong>\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c61\u6761\u306e\uff13\u7b2c\uff11\u9805\u7b2c\uff11\u53f7\u306b\u898f\u5b9a\u3059\u308b\u300c\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u300d\u53ca\u3073\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c119\u6761\u306e14\u306b\u898f\u5b9a\u3059\u308b\u300c\u511f\u9084\u6709\u4fa1\u8a3c\u5238\u300d\u3092\u9664\u304f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u91d1\u92ad\u50b5\u6a29<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff15\uff09\u3000\u7e70\u5ef6\u8cc7\u7523<\/strong><\/p>\n<p>\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c61\u6761\u306e111\u3001\u7b2c61\u6761\u306e121\u3000\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c122\u6761\u306e121\uff09<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff16\u3011\u3000\uff21\u793e\u306e\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u640d\u76ca<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-117945\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-3.png\" alt=\"\" width=\"900\" height=\"300\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff14\u3000\u8b72\u6e21\u640d\u76ca\u8abf\u6574\u8cc7\u7523\u306b\u4fc2\u308b\u640d\u76ca\u306e\u7e70\u5ef6\u306b\u3088\u308b\u7a0e\u52b9\u679c\u306e\u8a8d\u8b58<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528<\/strong><\/p>\n<p>\u8b72\u6e21\u640d\u76ca\u8abf\u6574\u8cc7\u7523\u306b\u4fc2\u308b\u640d\u76ca\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u6d88\u53bb\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u9023\u7d50\u306e\u7a0e\u4e3b\u4f53\u306b\u304a\u3044\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u8a8d\u8b58\u3055\u308c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528<\/strong><\/p>\n<p>\u8b72\u6e21\u640d\u76ca\u8abf\u6574\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u9023\u7d50\u7d0d\u7a0e\u5b50\u4f1a\u793e\u306b\u304a\u3044\u3066\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u4e00\u6642\u5dee\u7570\u306b\u8a72\u5f53\u3057\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/renzei2014\/renzei_2014_1.pdf#page=7\">\uff08\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff11\uff09 \uff31\uff15\uff09<\/a><\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/p>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c32\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2460\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u300d\u2500\u4f01\u696d\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u76f8\u9055\u306b\u3064\u3044\u3066\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-25\/\" target=\"_blank\">\u3010\u7b2c32\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2460\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c33\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2461\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u65b9\u6cd5\u300d\u2500\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3068\u7e70\u5ef6\u6cd5\u306b\u3064\u3044\u3066\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-26\/\" target=\"_blank\">\u3010\u7b2c33\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2461\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u65b9\u6cd5\u300d\u2500\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3068\u7e70\u5ef6\u6cd5\u306b\u3064\u3044\u3066<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c34\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2462\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u4e00\u6642\u5dee\u7570\u300d\uff5e \u4e00\u6642\u5dee\u7570\u306e\u985e\u578b\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-27\/\" target=\"_blank\">\u3010\u7b2c34\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2462\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u4e00\u6642\u5dee\u7570\u300d\uff5e \u4e00\u6642\u5dee\u7570\u306e\u985e\u578b<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c73\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2463\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-32\/\" target=\"_blank\">\u3010\u7b2c73\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2463\u3000\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c74\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2464\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-33\/\" target=\"_blank\">\u3010\u7b2c74\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2464\u3000\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c75\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2465\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8a08\u4e0a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-34\/\" target=\"_blank\">\u3010\u7b2c75\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2465\u3000\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8a08\u4e0a\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c27\u56de\u3011\u9023\u7d50\u4f1a\u8a08\u2461\u300c\u9023\u7d50\u4f1a\u793e\u76f8\u4e92\u9593\u306e\u53d6\u5f15\u7b49\u306e\u6d88\u53bb\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consolidated-article-2\/\" target=\"_blank\">\u3010\u7b2c27\u56de\u3011\u3000\u9023\u7d50\u4f1a\u8a08\u2461\u3000\u300c\u9023\u7d50\u4f1a\u793e\u76f8\u4e92\u9593\u306e\u53d6\u5f15\u7b49\u306e\u6d88\u53bb\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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3px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u8b72\u6e21\u640d\u76ca\u8abf\u6574\u8cc7\u7523\u3068\u306f\u6b21\u306e\u3082\u306e\u3092\u3044\u3046\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c61\u6761\u306e13\u7b2c\uff11\u9805\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c122\u6761\u306e14\u7b2c\uff11\u9805\uff09<\/span><\/p>\n<div style=\"padding: 10px; border: 3px solid #999999; font-size: 12px; background-color: #f8f8ff; width: 80%; margin-left: auto; margin-right: auto; line-height: 150%;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u56fa\u5b9a\u8cc7\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u571f\u5730\uff08\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u3092\u542b\u307f\u56fa\u5b9a\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u6709\u4fa1\u8a3c\u5238\uff08\u8b72\u6e21\u5074\u53c8\u306f\u8b72\u53d7\u5074\u3067\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u3068\u3055\u308c\u308b\u3082\u306e\u3092\u9664\u304f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u91d1\u92ad\u50b5\u6a29<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff15\uff09\u3000\u7e70\u5ef6\u8cc7\u7523<\/p>\n<p>\u4e0a\u8a18\uff08\uff11\uff09\u304b\u3089\uff08\uff15\uff09\u306e\u3046\u3061\u3001\u8b72\u6e21\u76f4\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e<\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3010\u691c\u8a0e\u4e8b\u9805\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3011<br \/>\n\uff5e\u9023\u7d50\u7d0d\u7a0e\u30b0\u30eb\u30fc\u30d7\u306b\u65b0\u898f\u52a0\u5165\u304c\u3042\u3063\u305f\u5834\u5408\uff5e<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<br \/>\n<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-4.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-117947\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-4.png\" alt=\"\" width=\"1124\" height=\"1130\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-4.png 1124w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-4-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-4-298x300.png 298w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/02\/kaikei-jisho14-4-1018x1024.png 1018w\" sizes=\"(max-width: 1124px) 100vw, 1124px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-bottom: 3px;\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c14\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/shihanki_2014\/shihanki_2014_04.pdf\" target=\"_blank\">\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/renzei2014\/renzei_2014_1.pdf\" target=\"_blank\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff11\uff09<\/a>\u300d<\/li>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff17\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/renzei2014\/renzei_2014_3.pdf\" target=\"_blank\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff12\uff09<\/a>\u300d<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08JICPA\uff09<\/p>\n<ul>\n<li>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff17\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d<\/li>\n<\/ul>\n<\/div>\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>\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<\/p><\/p><\/p><\/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>Question\u3000\u5f53\u793e\uff08\uff30\u793e\uff09\u306f\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\uff13\u6708\u6c7a\u7b97\u306e\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308b\u3002\u00d729\u5e74\uff15\u6708\uff11\u65e5\u306b\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\uff21\u793e\u306e\u682a\u5f0f\u3092100\uff05\u53d6\u5f97\u3057\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u4f1a\u8a08\u4e0a\u306f\u652f\u914d\u7372\u5f97\u65e5\u3092\u00d729\u5e746\u670830\u65e5\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\uff21\u793e\u306e\u9023\u7d50\u7d0d\u7a0e\u3078\u306e\u52a0\u5165\u306b\u4f34\u3046\u6642\u4fa1\u8a55\u4fa1\u5bfe\u8c61\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u306b\u3088\u308b\u7a0e\u52d9\u4e0a\u306e\u8a55\u4fa1\u5dee\u984d\u304c150\u767e\u4e07\u5186\u3001\uff21\u793e\u306e\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u4f34\u3046\u4f1a\u8a08\u4e0a\u306e\u8a55\u4fa1\u5dee\u984d\u304c200\u4e07\u5186\u751f\u3058\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u00d730\u5e74\uff14\u6708\uff11\u65e5\u306b\uff21\u793e\u306f\u3001\uff30\u793e\u306b\u5bfe\u3057\u3066\u5e33\u7c3f\u4fa1\u984d100\u767e\u4e07\u5186\uff08\u6642\u4fa1\u8a55\u4fa1\u524d\u306e\u5e33\u7c3f\u4fa1\u984d80\u767e\u4e07\u5186\uff09\u306e\u571f\u5730\u3092120\u767e\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u3002\uff30\u793e\u306f\u00d731\u5e74\uff14\u6708\uff11\u65e5\u306b\u3053\u306e\u571f\u5730\u3092150\u767e\u4e07\u5186\u3067\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5916\u90e8\u306e\u7b2c\u4e09\u8005\u306b\u58f2\u5374\u3057\u305f\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306b\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u4e0a\u306e\u4e3b\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u304b\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":[178,257,167,182,290,232],"tags":[411,327,514],"backnumber":[1883],"series":[941],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:23:11","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/117942"}],"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=117942"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/117942\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=117942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=117942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=117942"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=117942"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=117942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}