{"id":120722,"date":"2017-04-06T10:20:26","date_gmt":"2017-04-06T01:20:26","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=120722"},"modified":"2017-04-05T10:24:44","modified_gmt":"2017-04-05T01:24:44","slug":"international-article-68","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-68\/","title":{"rendered":"monthly TAX views\u3000-No.51-\u300c\u30c8\u30e9\u30f3\u30d7\u6cd5\u4eba\u7a0e\u6539\u9769\u306b\u304a\u3051\u308b\u56fd\u5883\u8abf\u6574\u7a0e\u306e\u672c\u8cea\u3068\u969c\u58c1\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.51-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30c8\u30e9\u30f3\u30d7\u6cd5\u4eba\u7a0e\u6539\u9769\u306b\u304a\u3051\u308b\u56fd\u5883\u8abf\u6574\u7a0e\u306e\u672c\u8cea\u3068\u969c\u58c1\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388<br \/>\n\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u7814\u7a76\u54e1<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u30aa\u30d0\u30de\u30b1\u30a2\u4ee3\u66ff\u6848\u306e\u3068\u3093\u632b\u3067\u3001\u5171\u548c\u515a\u5185\u306e\u4e80\u88c2\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u3002\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u306e\u6b21\u306a\u308b\u6539\u9769\u306f\u3001\u56fd\u5883\u8abf\u6574\u7a0e\uff08\u30dc\u30fc\u30c0\u30fc\u30bf\u30c3\u30af\u30b9\uff09\u3092\u542b\u3080\u7a0e\u5236\u6539\u9769\u3067\u3042\u308b\u3002\u56fd\u5883\u8abf\u6574\u7a0e\u306f\u3001\u500b\u4eba\u3001\u6cd5\u4eba\u7a0e\u306e\u6e1b\u7a0e\u3068\u7570\u306a\u308a\u3001\u5927\u5e45\u306a\u7a0e\u5236\u306e\u5909\u66f4\u3092\u4f34\u3046\u3060\u3051\u306b\u3001\u5171\u548c\u515a\u5185\u306e\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u306f\u6975\u3081\u3066\u96e3\u3057\u305d\u3046\u3060\u3002\u3053\u306e\u90e8\u5206\u3060\u3051\u5207\u308a\u96e2\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/p>\n<p>\u305d\u3046\u3044\u3046\u72b6\u6cc1\u306e\u4e2d\u3001\uff13\u670824\u65e5\u3001IMF\u30b7\u30cb\u30a2\u30a8\u30b3\u30ce\u30df\u30b9\u30c8\u3067\u3001\u56fd\u5883\u8abf\u6574\u7a0e\u306e\u8ad6\u6587\u306e\u5171\u540c\u8457\u8005\u3067\u3042\u308bMichael Keen \u6c0f\u3068\u76f4\u63a5\u8a71\u3059\u6a5f\u4f1a\u304c\u3042\u3063\u305f\u306e\u3067\u3001\u305d\u308c\u3092\u8e0f\u307e\u3048\u3066\u3044\u308d\u3044\u308d\u8003\u3048\u3066\u307f\u305f\u3002<!--more--><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #ffb6c1;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u3053\u306e\u7a0e\u5236\u306f\u3001\u6b63\u5f0f\u540d\u79f0\u3092\u56fd\u5883\u8abf\u6574\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u30bf\u30c3\u30af\u30b9\uff08BACFT\uff09\u3068\u3044\u3044\u3001\u6b27\u5dde\u3084\u308f\u304c\u56fd\u3067\u5c0e\u5165\u3057\u3066\u3044\u308bVAT\u30fb\u6d88\u8cbb\u7a0e\u3068\u540c\u69d8\u306e\u56fd\u5883\u8abf\u6574\uff08\u8f38\u5165\u6642\u8ab2\u7a0e\u3001\u8f38\u51fa\u6642\u514d\u7a0e\uff09\u3092\u884c\u3046\u3001\u3064\u307e\u308a\u4ed5\u5411\u5730\u8ab2\u7a0e\u3067\u3042\u308b\u3002<\/p>\n<p>WTO\u9055\u53cd\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u3001\u7a0e\u306e\u4e2d\u8eab\uff08\u8ab2\u7a0e\u30d9\u30fc\u30b9\uff09\u3092\u3001\u6240\u5f97\u8ab2\u7a0e\u304b\u3089\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u30d9\u30fc\u30b9\u306b\u7f6e\u304d\u63db\u3048\u308b\u3002VAT\u306e\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306b\u306f\u8cc3\u91d1\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304c\u3001\u56fd\u5883\u8abf\u6574\u7a0e\u3067\u306f\u9664\u304b\u308c\u308b\u3002\u8cc3\u91d1\u90e8\u5206\u306f\u3001\u500b\u4eba\u6bb5\u968e\u3067\u8ab2\u7a0e\u3059\u308b\uff08\u73fe\u884c\u306e\u6240\u5f97\u7a0e\u3068\u540c\u69d8\uff09\u306e\u3067\u3001\u56fd\u5168\u4f53\u3068\u3057\u3066\u7a0e\u5236\u304c\u6d88\u8cbb\u8ab2\u7a0e\u3068\u306a\u308b\u3001\u3053\u308c\u304c\u56fd\u5883\u8abf\u6574\u7a0e\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3067\u3042\u308b\u3002<\/p>\n<p>\u56fd\u5883\u8abf\u6574\u306f\u7a0e\u95a2\u3067\u884c\u3046\u306e\u304b\u3069\u3046\u304b\u306a\u3069\u3001\u672a\u3060\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u5206\u304b\u3089\u306a\u3044\u90e8\u5206\u304c\u591a\u3044\u304c\u3001\u8ad6\u7406\u306f\u6975\u3081\u3066\u660e\u5feb\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u7a0e\u4f53\u7cfb\u306e\u4e0b\u3067\u306f\u3001\u308f\u304c\u56fd\u3084\u6b27\u5dde\u8af8\u56fd\u306e\u3088\u3046\u306b\u3001\u300c\u6240\u5f97\u7a0e\u8ab2\u7a0e\u5f8c\u306b\u6d88\u8cbb\u3059\u308b\u3068\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3001\u8caf\u84c4\u304b\u3089\u751f\u307f\u51fa\u3059\u5229\u5b50\u306a\u3069\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3001\u914d\u5f53\u306f\u6cd5\u4eba\u6bb5\u968e\u3068\u500b\u4eba\u6bb5\u968e\u3067\u4e8c\u5ea6\u8ab2\u7a0e\u3055\u308c\u308b\u300d\u3068\u3044\u3046\u3088\u3046\u306a\u3053\u3068\u306f\u8d77\u304d\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u6295\u8cc7\u306f\u5168\u984d\u5373\u6642\u63a7\u9664\u3055\u308c\u308b\u306e\u3067\u3001\u8cc7\u672c\u304b\u3089\u306e\u901a\u5e38\u5229\u6f64\u306f\u8ab2\u7a0e\u3055\u308c\u305a\u3001\u8d85\u904e\u5229\u6f64\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u7a0e\u7387\u306f\u7acb\u5730\u306b\u5f71\u97ff\u3055\u308c\u306a\u3044\u306e\u3067\u3001\u6d88\u8cbb\u5730\u306b\u8fd1\u3044\u3068\u3053\u308d\uff08\u3064\u307e\u308a\u7c73\u56fd\uff09\u3078\u306e\u7acb\u5730\u3068\u306a\u308b\u3002\u305d\u306e\u610f\u5473\u3067\u3001\u7d4c\u6e08\u52b9\u7387\u30fb\u7d4c\u6e08\u6210\u9577\u306b\u6cbf\u3046\u7a0e\u5236\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>20\uff05\u306e\u56fd\u5883\u8abf\u6574\u7a0e\u306f\u3001\u8a08\u7b97\u3092\u3059\u308b\u3068\u300125\uff05\u306eVAT\u3068\u540c\u3058\u6a5f\u80fd\u3092\u679c\u305f\u3059\u3002\u3064\u307e\u308a\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3\u306eVAT\u3092\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u30d9\u30fc\u30b9\u306b\u3057\u3066\u7c73\u56fd\u3067\u5c0e\u5165\u3059\u308b\u3001\u3068\u8003\u3048\u308c\u3070\u3088\u3044\u3002\u4e00\u898b\u8f38\u5165\u54c1\u3060\u3051\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3088\u3046\u306b\u898b\u3048\u308b\u304c\u3001\u56fd\u5185\u54c1\u306b\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u300120\uff05\u306e\u56fd\u5883\u8abf\u6574\u7a0e\u306825\uff05\u306eVAT\u306f\u540c\u3058\u7a0e\u53ce\u30fb\u7a0e\u8ca0\u62c5\u3068\u306a\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u56fd\u6c11\u3084\u4f01\u696d\u304c\u3053\u306e\u7a0e\u5236\u3092\u53d7\u3051\u5165\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4fa1\u683c\u8ee2\u5ac1\u304c\u3046\u307e\u304f\u884c\u308f\u308c\u308b\u304b\u3069\u3046\u304b\u3001\u3064\u307e\u308a\u5168\u4f53\u3068\u3057\u3066\u306e\u7a0e\u8ca0\u62c5\u304c\u3069\u306e\u3088\u3046\u306b\u6d88\u8cbb\u8005\u3084\u4e8b\u696d\u8005\u306b\u914d\u5206\u3055\u308c\u3066\u3044\u304f\u304b\u3069\u3046\u304b\u304c\u30dd\u30a4\u30f3\u30c8\u3060\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: 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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>\u30aa\u30d0\u30de\u30b1\u30a2\u4ee3\u66ff\u6848\u306e\u3068\u3093\u632b\u3067\u3001\u5171\u548c\u515a\u5185\u306e\u4e80\u88c2\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u3002\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u306e\u6b21\u306a\u308b\u6539\u9769\u306f\u3001\u56fd\u5883\u8abf\u6574\u7a0e\uff08\u30dc\u30fc\u30c0\u30fc\u30bf\u30c3\u30af\u30b9\uff09\u3092\u542b\u3080\u7a0e\u5236\u6539\u9769\u3067\u3042\u308b\u3002\u56fd\u5883\u8abf\u6574\u7a0e\u306f\u3001\u500b\u4eba\u3001\u6cd5\u4eba\u7a0e\u306e\u6e1b\u7a0e\u3068\u7570\u306a\u308a\u3001\u5927\u5e45\u306a\u7a0e\u5236\u306e\u5909\u66f4\u3092\u4f34\u3046\u3060\u3051\u306b\u3001\u5171\u548c\u515a\u5185\u306e\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u306f\u6975\u3081\u3066\u96e3\u3057\u305d\u3046\u3060\u3002\u3053\u306e\u90e8\u5206\u3060\u3051\u5207\u308a\u96e2\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<br \/>\n\u305d\u3046\u3044\u3046\u72b6\u6cc1\u306e\u4e2d\u3001\uff13\u670824\u65e5\u3001IMF\u30b7\u30cb\u30a2\u30a8\u30b3\u30ce\u30df\u30b9\u30c8\u3067\u3001\u56fd\u5883\u8abf\u6574\u7a0e\u306e\u8ad6\u6587\u306e\u5171\u540c\u8457\u8005\u3067\u3042\u308bMichael Keen \u6c0f\u3068\u76f4\u63a5\u8a71\u3059\u6a5f\u4f1a\u304c\u3042\u3063\u305f\u306e\u3067\u3001\u305d\u308c\u3092\u8e0f\u307e\u3048\u3066\u3044\u308d\u3044\u308d\u8003\u3048\u3066\u307f\u305f\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[216,177,167,181,290],"tags":[446],"backnumber":[1888],"series":[1152],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-13 00:34:48","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/120722"}],"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=120722"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/120722\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=120722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=120722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=120722"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=120722"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=120722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}