{"id":11873,"date":"2013-03-28T10:15:00","date_gmt":"2013-03-28T01:15:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=11873"},"modified":"2015-09-29T21:09:31","modified_gmt":"2015-09-29T12:09:31","slug":"tax-article-17","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-17\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0912\u3015\u3000\u914d\u5f53\u512a\u5148\u306e\u9650\u754c"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\">\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0912\u3015<\/h5>\n<h4 style=\"text-align: center;\"><strong>\u914d\u5f53\u512a\u5148\u306e\u9650\u754c<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u639b\u5ddd 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\/>\n\u3068\u3053\u308d\u3067\u3001\u516c\u958b\u4f1a\u793e\u3067\u306a\u3044\u682a\u5f0f\u4f1a\u793e\uff08\u682a\u5f0f\u306e\u3059\u3079\u3066\u304c\u8b72\u6e21\u5236\u9650\u682a\u5f0f\u3067\u3042\u308b\u4f1a\u793e\uff08\u4f1a2\u4e94\uff09\uff09\u3067\u306f\u3001\u5b9a\u6b3e\u306b\u898f\u5b9a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7279\u5b9a\u306e\u682a\u4e3b\u306e\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u306e\u6b21\u306e\u6a29\u5229\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u4ed6\u306e\u682a\u4e3b\u3068\u7570\u306a\u308b\u53d6\u6271\u3044\u3068\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u2460\u3000\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u53d7\u3051\u308b\u6a29\u5229<br \/>\n\u2461\u3000\u6b8b\u4f59\u8ca1\u7523\u306e\u5206\u914d\u3092\u53d7\u3051\u308b\u6a29\u5229<br \/>\n\u2462\u3000\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3051\u308b\u8b70\u6c7a\u6a29<\/p>\n<\/div>\n<p>\u3053\u306e\u53d6\u6271\u3044\u306f\u3001\u65e7\u6709\u9650\u4f1a\u793e\u6cd5\u306b\u304a\u3044\u3066\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u7a2e\u985e\u682a\u5f0f\u306e\u3088\u3046\u306b\u682a\u5f0f\u81ea\u4f53\u306e\u5c5e\u6027\u3092\u5909\u66f4\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u7279\u5b9a\u306e\u682a\u4e3b\u306e\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u3092\u7a2e\u985e\u682a\u5f0f\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3046\u3082\u306e\u3067\u3001\u666e\u901a\u682a\u5f0f\u3057\u304b\u767a\u884c\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u2460\u306e\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u53d7\u3051\u308b\u6a29\u5229\u306b\u3064\u3044\u3066\u3001\u4ed6\u306e\u682a\u4e3b\u3068\u7570\u306a\u308b\u53d6\u6271\u3044\u3092\u3059\u308b\u3053\u3068\u306b\u3059\u308c\u3070\u3001\u305d\u306e\u682a\u5f0f\u3092\u914d\u5f53\u512a\u5148\u682a\u5f0f\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5c5e\u4eba\u7684\u682a\u5f0f\u306b\u3064\u3044\u3066\u306e\u898f\u5b9a\u3092\u5b9a\u6b3e\u306b\u8ffd\u52a0\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5b9a\u6b3e\u5909\u66f4\u304c\u5fc5\u8981\u3067\u3001\u3053\u306e\u5b9a\u6b3e\u5909\u66f4\u306f\u3001\u65e7\u6709\u9650\u4f1a\u793e\u6cd5\u306b\u304a\u3044\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u3082\u306e\u3092\u4f1a\u793e\u6cd5\u306b\u3082\u5c0e\u5165\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u7279\u5225\u6c7a\u8b70\u3067\u306f\u306a\u304f\u3001\u7279\u6b8a\u6c7a\u8b70\uff08\u7dcf\u682a\u4e3b\u306e\u534a\u6570\u4ee5\u4e0a\u3001\u304b\u3064\u3001\u7dcf\u682a\u4e3b\u306e\u8b70\u6c7a\u6a29\u306e\uff14\u5206\u306e\uff13\u4ee5\u4e0a\u306e\u591a\u6570\u6c7a\uff09\u306b\u3088\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3067\u3082\u3001\u914d\u5f53\u7a2e\u985e\u682a\u4e3b\u9593\u306e\u8abf\u6574\u306f\u3001\u3053\u3046\u3057\u305f\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u6b8a\u6c7a\u8b70\u306b\u3088\u3063\u3066\u62c5\u4fdd\u3055\u308c\u3066\u3044\u308b\u3068\u306e\u8003\u3048\u65b9\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u7a0e\u6cd5\u306e\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u3001\u4f1a\u793e\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u5229\u5bb3\u306e\u5bfe\u7acb\u3059\u308b\u7a2e\u985e\u682a\u4e3b\u9593\u306e\u8abf\u6574\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3051\u308b\u7279\u5225\u6c7a\u8b70\u3084\u7279\u6b8a\u6c7a\u8b70\u3001\u7a2e\u985e\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u3067\u62c5\u4fdd\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u5229\u5bb3\u306e\u5bfe\u7acb\u3059\u308b\u7a2e\u985e\u682a\u4e3b\u9593\u306e\u8abf\u6574\u3088\u308a\u3082\u3001\u3080\u3057\u308d\u3001\u682a\u4e3b\u9593\u306e\u5229\u5bb3\u304c\u4e00\u81f4\u3059\u308b\u3053\u3068\u306e\u591a\u3044\u975e\u4e0a\u5834\u540c\u65cf\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u682a\u4e3b\u7b49\u3068\u306e\u9593\u306b\u304a\u3044\u3066\u3082\u7d4c\u6e08\u7684\u306a\u8861\u5e73\u304c\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u5fc3\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\uff11\u3000\u6cd5\u4eba\u7a0e\u6cd5\u30fb\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8003\u3048\u65b9<\/strong><br \/>\n\u4f8b\u3048\u3070\u3001\u682a\u5f0f\u5272\u5f53\u7b49\u306e\u5834\u9762\u3067\u306f\u3042\u308b\u304c\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/02\/02_03_02.htm\" target=\"_blank\">\u6cd5\u57fa\u901a2-3-8<\/a>\u3084<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/04\/10.htm\" target=\"_blank\">\u6240\u57fa\u901a23\uff5e35\u5171-8<\/a>\u306b\u304a\u3044\u3066\u306f\u3001\u3044\u308f\u3086\u308b\u682a\u5f0f\u306e\u6709\u5229\u767a\u884c\u3068\u306a\u3063\u3066\u3044\u306a\u3044\u304b\u5426\u304b\u306e\u5224\u5b9a\u306f\u3001\u4f1a\u793e\u6cd5322\u6761\u300a\u3042\u308b\u7a2e\u985e\u306e\u7a2e\u985e\u682a\u4e3b\u306b\u640d\u5bb3\u3092\u53ca\u307c\u3059\u304a\u305d\u308c\u304c\u3042\u308b\u5834\u5408\u306e\u7a2e\u985e\u682a\u4e3b\u7dcf\u4f1a\u300b\u306e\u7a2e\u985e\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u304c\u3042\u3063\u305f\u304b\u5426\u304b\u306e\u307f\u3092\u3082\u3063\u3066\u5224\u5b9a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u767a\u884c\u6cd5\u4eba\u306e\u5404\u7a2e\u985e\u306e\u682a\u5f0f\u306e\u5185\u5bb9\u3084\u5272\u5f53\u3066\u306e\u72b6\u6cc1\u306a\u3069\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3066\u3001\u305d\u306e\u682a\u4e3b\u7b49\u3068\u305d\u306e\u5185\u5bb9\u306e\u7570\u306a\u308b\u682a\u5f0f\u3092\u6709\u3059\u308b\u682a\u4e3b\u7b49\u3068\u306e\u9593\u306b\u304a\u3044\u3066\u3082\u7d4c\u6e08\u7684\u306a\u8861\u5e73\u304c\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u3082\u3063\u3066\u5224\u65ad\u3059\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u914d\u5f53\u512a\u5148\u682a\u5f0f\u306e\u512a\u5148\u914d\u5f53\u306b\u95a2\u3057\u3066\u3082\u3001\u3053\u3053\u3067\u793a\u3055\u308c\u305f\u8003\u3048\u65b9\u3068\u540c\u69d8\u306b\u3001\u5404\u7a2e\u985e\u306e\u682a\u5f0f\u306e\u5185\u5bb9\u3084\u5272\u5f53\u3066\u306e\u72b6\u6cc1\u306a\u3069\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3066\u3001\u305d\u306e\u682a\u4e3b\u7b49\u3068\u305d\u306e\u5185\u5bb9\u306e\u7570\u306a\u308b\u682a\u5f0f\u3092\u6709\u3059\u308b\u682a\u4e3b\u7b49\u3068\u306e\u9593\u306b\u304a\u3044\u3066\u3082\u7d4c\u6e08\u7684\u306a\u8861\u5e73\u304c\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u304b\u5426\u304b\u3092\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308d\u3046\u3002<\/p>\n<p><strong>\uff12\u3000\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u8003\u3048\u65b9<\/strong><br \/>\n\u307e\u305f\u3001\u3053\u308c\u3082\u52df\u96c6\u682a\u5f0f\u5f15\u53d7\u3051\u306e\u5834\u9762\u3067\u306f\u3042\u308b\u304c\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/06.htm#a-9_4\" target=\"_blank\">\u76f8\u57fa\u901a9-4<\/a>\u306b\u304a\u3044\u3066\u306f\u3001\u540c\u65cf\u4f1a\u793e\u304c\u65b0\u682a\u306e\u767a\u884c\u3092\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u65b0\u682a\u306b\u4fc2\u308b\u5f15\u53d7\u6a29\uff08\u52df\u96c6\u682a\u5f0f\u5f15\u53d7\u6a29\uff09\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u304c\u4f1a\u793e\u6cd5206\u6761\u5404\u53f7\u300a\u52df\u96c6\u682a\u5f0f\u306e\u5f15\u53d7\u3051\u300b\u306b\u63b2\u3052\u308b\u8005\uff08\u305d\u306e\u540c\u65cf\u4f1a\u793e\u306e\u682a\u4e3b\u306e\u89aa\u65cf\u7b49\u306b\u9650\u308b\uff09\u306b\u4e0e\u3048\u3089\u308c\u3001\u305d\u306e\u52df\u96c6\u682a\u5f0f\u5f15\u53d7\u6a29\u306b\u57fa\u3065\u304d\u65b0\u682a\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u682a\u4e3b\u306e\u89aa\u65cf\u7b49\u304c\u3001\u305d\u306e\u52df\u96c6\u682a\u5f0f\u5f15\u53d7\u6a29\u3092\u305d\u306e\u682a\u4e3b\u304b\u3089\u8d08\u4e0e\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u305d\u306e\u52df\u96c6\u682a\u5f0f\u5f15\u53d7\u6a29\u304c\u7d66\u4e0e\u6240\u5f97\u53c8\u306f\u9000\u8077\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3092\u9664\u304f\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u914d\u5f53\u512a\u5148\u682a\u5f0f\u306e\u512a\u5148\u914d\u5f53\u306b\u95a2\u3057\u3066\u3082\u3001\u3053\u3053\u3067\u793a\u3055\u308c\u305f\u8003\u3048\u65b9\u540c\u69d8\u306b\u3001\u540c\u65cf\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u512a\u5148\u914d\u5f53\u53ce\u53d7\u6a29\u3092\u305d\u306e\u89aa\u65cf\u7b49\u306b\u53d6\u5f97\u3055\u305b\u305f\u3068\u8a8d\u5b9a\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53d6\u5f97\u3055\u305b\u305f\u512a\u5148\u914d\u5f53\u984d\u306b\u95a2\u3057\u3066\u306f\u3001\u305d\u306e\u682a\u4e3b\u306e\u89aa\u65cf\u7b49\u304c\u3001\u305d\u306e\u682a\u4e3b\u304b\u3089\u8d08\u4e0e\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u5f97\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><strong>\uff13\u3000\u5177\u4f53\u7684\u306a\u8ab2\u7a0e\u95a2\u4fc2<\/strong><br \/>\n\u6b21\u306b\u3001\u5177\u4f53\u7684\u306a\u8ab2\u7a0e\u95a2\u4fc2\u304c\u3069\u3046\u306a\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u682a\u4e3b\uff38\uff08\u89aa\uff09\u3068\u682a\u4e3b\uff39\uff08\u5b50\uff09\u306e\uff12\u4eba\u3057\u304b\u682a\u4e3b\u304c\u3044\u306a\u3044\u975e\u4e0a\u5834\u540c\u65cf\u4f1a\u793e\uff21\u793e\u306b\u304a\u3044\u3066\u3001\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\uff14\u682a\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u6301\u682a\u6570\u304c\u682a\u4e3b\uff38\uff08\u89aa\uff09\u666e\u901a\u682a\u5f0f\uff13\u682a\u3068\u682a\u4e3b\uff39\uff08\u5b50\uff09\u914d\u5f53\u512a\u5148\u682a\u5f0f\uff11\u682a\u3060\u3063\u305f\u3068\u3059\u308b\u3002<br \/>\n\u307e\u305f\u3001\uff21\u793e\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c2,000\u3001\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u304c8,000\u3001\u8cc7\u7523\u306b\u306f\u542b\u307f\u640d\u76ca\u306f\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-11876\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-1.png\" alt=\"\" width=\"400\" height=\"303\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-1.png 513w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-1-300x227.png 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<p>\uff21\u793e\u306f\u3001\u682a\u4e3b\uff38\uff08\u89aa\uff09\u306b2,000\u3001\u682a\u4e3b\uff39\uff08\u5b50\uff09\u306b6,000\u306e\u914d\u5f53\u3092\u3057\u305f\u3002<br \/>\n\u306a\u304a\u3001\u6b8b\u4f59\u8ca1\u7523\u8acb\u6c42\u6a29\u3084\u8b70\u6c7a\u6a29\u306b\u3064\u3044\u3066\u306f\u3001\u682a\u4e3b\uff38\uff08\u89aa\uff09\u3068\u682a\u4e3b\uff39\uff08\u5b50\uff09\u306e\u6301\u682a\u6570\u306b\u5fdc\u3058\u305f\u5272\u5408\u3067\u3042\u308b\u3068\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u682a\u4e3b\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3001\u3069\u3046\u306a\u308b\u304b\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u3067\u3082\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3067\u3082\u3001\u6cd5\u4eba\u304c\u682a\u4e3b\u7b49\u306b\u5bfe\u3057\u305d\u306e\u682a\u4e3b\u7b49\u3067\u3042\u308b\u5730\u4f4d\u306b\u57fa\u3065\u3044\u3066\u4f9b\u4e0e\u3057\u305f\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u304c\u542b\u307e\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/04\/01.htm#a-02\" target=\"_blank\">\u6240\u57fa\u901a24-1<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/01\/01_05.htm\" target=\"_blank\">\u6cd5\u57fa\u901a1-5-4<\/a>\uff09\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u682a\u4e3b\uff38\uff08\u89aa\uff09\u3068\u682a\u4e3b\uff39\uff08\u5b50\uff09\u3068\u304c\u305d\u308c\u305e\u308c\u53d7\u3051\u53d6\u3063\u305f2,000\u30686,000\u306f\u914d\u5f53\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304c\u539f\u5247\u3067\u3042\u308b\u3002<br \/>\n\u3057\u304b\u3057\u3001\u914d\u5f53\u53d7\u53d6\u5f8c\u306e\u4e21\u8005\u306e\u682a\u5f0f\u306b\u4fc2\u308b\u6301\u5206\u4fa1\u5024\u306f\u3001\u6b21\u306e\u3088\u3046\u306b4,000\u3060\u3051\u79fb\u8ee2\u3057\u3066\u3044\u308b\u3002<br \/>\n\u3053\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3082\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u3001\u9069\u6b63\u306a\u8ab2\u7a0e\u3092\u7dad\u6301\u3067\u304d\u306a\u3044\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-11877\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-2.png\" alt=\"\" width=\"300\" height=\"101\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-2.png 461w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-2-300x100.png 300w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>\u305d\u3053\u3067\u3001\u6301\u5206\u4fa1\u5024\u304c\u79fb\u8ee2\u3057\u3066\u3044\u308b4,000\u306b\u3064\u3044\u3066\u306f\u3001\u682a\u4e3b\uff39\uff08\u5b50\uff09\u306b\u5bfe\u3057\u3066\u76f8\u7d9a\u7a0e\u6cd5\uff19\u6761\u306e\u307f\u306a\u3057\u8d08\u4e0e\u3068\u3057\u3066\u8ab2\u7a0e\u3057\u3001\u6240\u5f97\u7a0e\u3068\u8d08\u4e0e\u7a0e\u306e\u4e8c\u91cd\u8ab2\u7a0e\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u305d\u306e\u5206\u3001\u682a\u4e3b\uff39\uff08\u5b50\uff09\u306e\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u914d\u5f53\u6240\u5f97\u30924,000\u3060\u3051\u6e1b\u3058\u3066\u30012,000\u3068\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-11878\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-3.png\" alt=\"\" width=\"300\" height=\"76\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-3.png 461w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-3-300x76.png 300w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u682a\u4e3b\uff39\uff08\u5b50\uff09\u304c\u6240\u6709\u3059\u308b\u512a\u5148\u682a\u5f0f\u3092\u305d\u306e100\uff05\u51fa\u8cc7\u6cd5\u4eba\u3067\u3042\u308b\uff22\u793e\u304c\u6240\u6709\u3059\u308b\u3068\u3044\u3046\u9593\u63a5\u4fdd\u6709\u3067\u3042\u3063\u305f\u306a\u3089\u3001\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3001\u3069\u3046\u306a\u308b\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11879 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-4.png\" alt=\"\" width=\"400\" height=\"364\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-4.png 496w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-4-300x272.png 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<p>\uff22\u793e\u304c\u53d7\u3051\u53d6\u3063\u305f6,000\u306e\u5168\u90e8\u304c\u914d\u5f53\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u306e\u8003\u3048\u65b9\u3082\u3042\u308b\u3060\u308d\u3046\u304c\u3001\u4e0a\u8a18\u500b\u4eba\u9593\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3068\u306e\u5e73\u4ec4\u3092\u8003\u3048\u308b\u3068\u3001\u3084\u306f\u308a\u3001\u6301\u5206\u4fa1\u5024\u304c\u79fb\u8ee2\u3057\u3066\u3044\u308b4,000\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u682a\u4e3b\uff38\uff08\u89aa\uff09\u304b\u3089\u306e\u53d7\u8d08\u76ca\u3068\u8a8d\u5b9a\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-11880\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-5.png\" alt=\"\" width=\"251\" height=\"74\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-5.png 386w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/03\/tax-city12-5-300x87.png 300w\" sizes=\"(max-width: 251px) 100vw, 251px\" \/><\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u53d7\u8d08\u76ca4,000\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u682a\u4e3b\uff39\uff08\u5b50\uff09\u304c\u6240\u6709\u3059\u308b\uff22\u793e\u682a\u5f0f\u306e\u4fa1\u5024\u304c\u5897\u52a0\u3059\u308b\u3002<br \/>\n\u3053\u308c\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/06.htm#a-9_2\" target=\"_blank\">\u76f8\u57fa\u901a9-2<\/a>\u300a\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306e\u4fa1\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u300b\u306e\u300c\uff08\uff11\uff09\u4f1a\u793e\u306b\u5bfe\u3057\u7121\u511f\u3067\u8ca1\u7523\u306e\u63d0\u4f9b\u304c\u3042\u3063\u305f\u5834\u5408\u300d\u306b\u8a72\u5f53\u3057\u3001\u305d\u306e\u8ca1\u7523\u3092\u63d0\u4f9b\u3057\u305f\u89aa\u304b\u3089\u5b50\u3078\u306e\u307f\u306a\u3057\u8d08\u4e0e\u3068\u3057\u3066\u3001\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><strong>\uff14\u3000\u7a0e\u6cd5\u4e0a\u306e\u914d\u5f53\u512a\u5148\u306e\u8a31\u5bb9\u7bc4\u56f2<\/strong><br \/>\n\u3067\u306f\u3001\u7a0e\u52d9\u4e0a\u3001\u914d\u5f53\u512a\u5148\u682a\u5f0f\u306e\u512a\u5148\u914d\u5f53\u90e8\u5206\u306f\u3001\u3059\u3079\u3066\u307f\u306a\u3057\u8d08\u4e0e\uff08\u53d7\u8d08\u76ca\uff09\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u914d\u5f53\u512a\u5148\u682a\u5f0f\u306f\u3001\u7121\u8b70\u6c7a\u6a29\u3068\u7d50\u3073\u4ed8\u3051\u3066\u3001\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3084\u4e0a\u5834\u4f01\u696d\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u624b\u6cd5\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u3066\u304d\u305f\u6b74\u53f2\u304c\u3042\u308b\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u512a\u5148\u914d\u5f53\u984d\u304c\u3001\u5fc5\u8981\u4e8b\u696d\u8cc7\u91d1\u306e\u8abf\u9054\u30b3\u30b9\u30c8\u3068\u3057\u3066\u3001\u5408\u7406\u7684\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u307f\u306a\u3057\u8d08\u4e0e\uff08\u53d7\u8d08\u76ca\uff09\u8ab2\u7a0e\u3092\u884c\u3046\u3053\u3068\u306f\u56f0\u96e3\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u7121\u8b70\u6c7a\u6a29\u682a\u5f0f\u306b\u95a2\u3057\u3066\u306f\u3001\u8b70\u6c7a\u6a29\u306e\u6709\u7121\u3092\u8003\u616e\u305b\u305a\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u539f\u5247\u3068\u3059\u308b\u304c\u3001\u4e00\u65b9\u3067\u306f\u3001\u8b70\u6c7a\u6a29\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u682a\u5f0f\u306e\u4fa1\u5024\u306b\u5dee\u304c\u751f\u3058\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u3042\u308b\u3053\u3068\u3092\u8003\u616e\u3057\u3001\u540c\u65cf\u682a\u4e3b\u304c\u7121\u8b70\u6c7a\u6a29\u682a\u5f0f\u3092\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u306b\u3088\u308a\u3001\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u304b\u3089\u3001\u305d\u306e\u4fa1\u984d\u306b\uff15\uff05\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u5f53\u8a72\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u540c\u65cf\u682a\u4e3b\u304c\u53d6\u5f97\u3057\u305f\u5f53\u8a72\u4f1a\u793e\u306e\u8b70\u6c7a\u6a29\u306e\u3042\u308b\u682a\u5f0f\u306e\u4fa1\u984d\u306b\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3001\u3068\u3044\u3046\u53d6\u6271\u3044\u304c\u3042\u308b\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/hyoka\/070309\/01.htm\" target=\"_blank\">\u7a2e\u985e\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a>\u300d\uff08\u5e73\u621019\u5e743\u67089\u65e5\u4ed8\uff09\uff09\u3002<\/p>\n<p>\u3053\u306e\u8003\u3048\u65b9\u3092\u6577\u884d\u3059\u308c\u3070\u3001\u914d\u5f53\u512a\u5148\u682a\u5f0f\u306b\u3064\u3044\u3066\u3001\u7121\u8b70\u6c7a\u6a29\u3068\u3057\u3066\u682a\u5f0f\u8a55\u4fa1\u984d\u306e\uff15\uff05\u30c0\u30a6\u30f3\u3092\u60f3\u5b9a\u3059\u308b\u304c\u3001\u305d\u306e\u5206\u3001\u512a\u5148\u914d\u5f53\u984d\u3092\u5897\u984d\u3055\u305b\u308c\u3070\u3001\u682a\u5f0f\u8a55\u4fa1\u984d\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u767a\u884c\u4f1a\u793e\u304c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u4e0a\u306e\u5927\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306b\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/08\/03.htm#a-183\" target=\"_blank\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054183<\/a>\u300a\u8a55\u4fa1\u4f1a\u793e\u306e\uff11\u682a\u5f53\u305f\u308a\u306e\u914d\u5f53\u91d1\u984d\u7b49\u306e\u8a08\u7b97\u300b\u306e\uff08\uff11\uff09\u306b\u5b9a\u3081\u308b\u300c\uff11\u682a\u5f53\u305f\u308a\u306e\u914d\u5f53\u91d1\u984d\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u682a\u5f0f\u306e\u7a2e\u985e\u3054\u3068\u306b\u8a08\u7b97\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u666e\u901a\u682a\u5f0f\u306e\uff12\u5272\uff15\u5206\u5897\u306e\u914d\u5f53\u512a\u5148\u984d\u3067\u3042\u308c\u3070\u3001\u305d\u308c\u306b\u3088\u308b\u682a\u5f0f\u8a55\u4fa1\u984d\u306e\u5897\u52a0\u3068\u7121\u8b70\u6c7a\u6a29\u3068\u3057\u3066\u682a\u5f0f\u8a55\u4fa1\u984d\u306e\uff15\uff05\u30c0\u30a6\u30f3\u3068\u304c\u76f8\u6bba\u3055\u308c\u3066\u3001\u914d\u5f53\u512a\u5148\u682a\u4e3b\u3068\u666e\u901a\u914d\u5f53\u682a\u4e3b\u3068\u306e\u9593\u306e\u4fa1\u5024\u79fb\u8ee2\u306f\u751f\u3058\u306a\u3044\u3068\u8003\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3067\u3042\u308d\u3046<\/p>\n<p>\u306a\u304a\u3001\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u914d\u5f53\u512a\u5148\u682a\u5f0f\u3092\u6301\u305f\u305b\u308b\u5834\u5408\u304c\u3042\u308b\u304c\u3001\u540c\u65cf\u682a\u4e3b\u3067\u306f\u306a\u3044\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u306e\u7a0e\u6cd5\u4e0a\u306e\u6642\u4fa1\u306f\u3001\u7279\u4f8b\u7684\u306a\u8a55\u4fa1\u984d\u3067\u3042\u308b\u914d\u5f53\u9084\u5143\u4fa1\u984d\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u4e0a\u8a18\uff13\u3067\u691c\u8a0e\u3057\u305f\u6301\u5206\u4fa1\u5024\u306e\u79fb\u8ee2\u306f\u8a8d\u8b58\u3057\u306a\u3044\u3067\u3088\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><span style=\"font-size: 12px;\">\u3014\u51e1\u4f8b\u3015<br \/>\n\u4f1a\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u4f1a309\u2461\u5341\u4e00\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5309\u67612\u980511\u53f7<\/span><\/div><\/div>\n<p>\u3010\u53c2\u8003\u6587\u732e\u3011<br \/>\n\u30fb\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/hyoka\/070309\/01.htm\" target=\"_blank\">\u7a2e\u985e\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a>\u300d\uff08\u5e73\u621019\u5e743\u67089\u65e5\u4ed8\uff09<br \/>\n\u30fb\u5897\u4e95\u826f\u5553\u300c\u6709\u9650\u4f1a\u793e\u306e\u5229\u76ca\u914d\u5f53\u3068\u6240\u5f97\u7a0e\u300d\u300e\u7a0e\u52d9\u4e8b\u4f8b\u7814\u7a76\u300fVol.78<\/p>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;\">\n\t\t<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u3008\u7a0e\u306e\u8857.jp\u306f<a title=\"\u7a0e\u306e\u8857\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002\u3009<br \/>\n<a title=\"\u7a0e\u306e\u8857.jp\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-3.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p>\u3053\u306e\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306f\u3001\u300e\u4f1a\u793e\u5408\u4f75\u5b9f\u52d9\u5fc5\u643a\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u30fb\u300e\u8a73\u89e3\u30b0\u30eb\uff0d\u30d7\u6cd5\u4eba\u7a0e\u5236\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u53ca\u3073\u6bce\u5e74\u5ea6\u767a\u884c\u306e\u300e\u7a0e\u5236\u6539\u6b63\u306e\u8981\u70b9\u89e3\u8aac\u300f\uff08\u6e05\u6587\u793e\uff09\u306e\u57f7\u7b46\u8005\u6709\u5fd7\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u69cb\u6210\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<br \/>\n\u5f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u306e\u8a71\u984c\u3001\u6cd5\u4ee4\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u306e\u3042\u308b\u4e8b\u9805\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u4e8b\u9805\u3001\u7d0d\u7a0e\u8005\u3068\u5f53\u5c40\u3068\u306e\u9593\u306e\u4e89\u8a1f\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\u3092\u57fa\u306b\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u305d\u306e\u6210\u679c\u3092\uff31\uff06\uff21\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6210\u679c\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001Profession Journal\u306b\u9023\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: 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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 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\u2160\u3000\u4f1a\u793e\u6cd5\u4e0a\u306e\u898f\u5236<br \/>\n\uff11\u3000\u8ca1\u6e90\u898f\u5236<br \/>\n\u307e\u305a\u3001\u4f1a\u793e\u6cd5\u4e0a\u306e\u914d\u5f53\u4e0a\u9650\u306b\u306f\u3001\u5206\u914d\u53ef\u80fd\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308b\u3053\u3068\u3068\u3044\u3046\u8ca1\u6e90\u898f\u5236\u304c\u3042\u308b\uff08\u4f1a461\uff09\u3002<br \/>\n\u3053\u306e\u8ca1\u6e90\u898f\u5236\u306f\u3001\u682a\u4e3b\u3068\u50b5\u6a29\u8005\u3068\u306e\u9593\u306e\u5229\u5bb3\u8abf\u6574\u4e8b\u9805\u3067\u3042\u308a\u3001\u672c\u7a3f\u306e\u691c\u8a0e\u306b\u304a\u3051\u308b\u5f53\u7136\u306e\u524d\u63d0\u3067\u3042\u308b\u3002<br \/>\n\uff12\u3000\u914d\u5f53\u306b\u95a2\u3059\u308b\u682a\u4e3b\u5e73\u7b49\u306e\u539f\u5247<br 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15:17:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/11873"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=11873"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/11873\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=11873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=11873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=11873"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=11873"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=11873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}