{"id":125993,"date":"2017-06-19T14:27:47","date_gmt":"2017-06-19T05:27:47","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=125993"},"modified":"2019-04-26T11:19:45","modified_gmt":"2019-04-26T02:19:45","slug":"international-report-7","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-report-7\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3088\u308a\u300c\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u300d\u304c\u516c\u8868\uff5eH29.\uff17\u4ee5\u964d\u3001\u4f01\u696d\u306e\u76f8\u8ac7\u7a93\u53e3\u3092\u5404\u56fd\u7a0e\u5c40\u306b\u8a2d\u7f6e\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3088\u308a\u300c\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u300d\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5eH29.\uff17\u4ee5\u964d\u3001\u4f01\u696d\u306e\u76f8\u8ac7\u7a93\u53e3\u3092\u5404\u56fd\u7a0e\u5c40\u306b\u8a2d\u7f6e\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u3000<strong>\u4e0b\u5c3e\u3000\u88d5<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001\u5e73\u621029\u5e74\uff16\u6708\uff19\u65e5\u306b\u3001\u300c\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\uff5e\u81ea\u767a\u7684\u306a\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u7dad\u6301\u30fb\u5411\u4e0a\u306b\u5411\u3051\u3066\uff5e\u300d\uff08\u4ee5\u4e0b\u300c\u79fb\u8ee2\u4fa1\u683cGB\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/itenkakakuzeisei\/index.htm\" target=\"_blank\">\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\uff5e\u81ea\u767a\u7684\u306a\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u7dad\u6301\u30fb\u5411\u4e0a\u306b\u5411\u3051\u3066\uff5e<\/a>\u300d<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u79fb\u8ee2\u4fa1\u683cGB\u306e\u6ce8\u76ee\u70b9<\/strong><\/h4>\n<p>\u79fb\u8ee2\u4fa1\u683cGB\u306f\u3001\u300c\u2160\u3000\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u3059\u308b\u56fd\u7a0e\u5e81\u306e\u53d6\u7d44\u65b9\u91dd\u300d\u3001\u300c\u2161\u3000\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u30dd\u30a4\u30f3\u30c8\u300d\u53ca\u3073\u300c\u2162\u3000\u540c\u6642\u6587\u66f8\u5316\u5bfe\u5fdc\u30ac\u30a4\u30c9\u300d\u306e\uff13\u90e8\u69cb\u6210\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5404\u90e8\u306e\u6ce8\u76ee\u70b9\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u70b9\u304c\u8ff0\u3079\u3089\u308c\u308b\u3002<\/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:#333399;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: 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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:#333399;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u30dd\u30a4\u30f3\u30c8\u96c6\u306e\u516c\u8868<\/strong><\/h4>\n<p>\u5f53\u8a72\u30dd\u30a4\u30f3\u30c8\u96c6\u306b\u304a\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u81ea\u4e3b\u691c\u8a0e\u3092\u884c\u3046\u305f\u3081\u306e\u4e00\u52a9\u3068\u3057\u3066\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u4e0a\u306e\u691c\u8a0e\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u53ca\u3073\u5be9\u67fb\u62c5\u5f53\u8005\u4e21\u65b9\u306e\u8996\u70b9\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u4e8b\u9805\u304c\u6574\u7406\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7279\u306b\u30b1\u30fc\u30b915\u4ee5\u964d\u306b\u304a\u3044\u3066\u306f\u3001\u4eca\u5f8c\u3001\u7a4d\u6975\u7684\u6d3b\u7528\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\u306b\u3064\u3044\u3066\u3082\u3001\u65b0\u305f\u306b\u3001\u4e8b\u524d\u78ba\u8a8d\u306e\u66f4\u65b0\u3092\u884c\u3046\u5834\u9762\u3001\u6b8b\u4f59\u5229\u76ca\u5206\u5272\u6cd5\u3092\u9069\u7528\u3059\u308b\u5834\u9762\u3001\u79fb\u8ee2\u4fa1\u683c\u8abf\u67fb\u4e2d\u306e\u5834\u9762\u53ca\u3073\u53d6\u5f15\u306e\u5b9f\u7e3e\u5024\u304c\u5f97\u3089\u308c\u306a\u3044\u5834\u9762\u7b49\u306b\u3064\u3044\u3066\u306e\u7559\u610f\u70b9\u304c\u6574\u7406\u3055\u308c\u3066\u3044\u308b\uff08\u79fb\u8ee2\u4fa1\u683cGB\u7b2c71\u9801\uff5e\u7b2c79\u9801\uff09\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306e\u4f5c\u6210\u30b5\u30f3\u30d7\u30eb\u516c\u8868<\/strong><\/h4>\n<p>\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u3068\u306e\u95a2\u4fc2\u3067\u306f\u3001\u65e2\u306b\u5e73\u621028\u5e74\uff16\u6708\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/takokuseki_00.pdf\" target=\"_blank\">\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u66f8\u985e\uff08\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\uff09\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u306e\u4f8b\u793a\u96c6<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u5f53\u8a72\u4f8b\u793a\u96c6\u306b\u304a\u3044\u3066\u306f\u3001\u5fc5\u8981\u306a\u60c5\u5831\u306e\u4f8b\u53ca\u3073\u6e96\u5099\u66f8\u985e\u304c\u5217\u6319\u3055\u308c\u3066\u3044\u308b\u306e\u307f\u3067\u3001\u30d5\u30a1\u30a4\u30eb\u5168\u4f53\u306e\u4f8b\u793a\u306f\u306a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\u79fb\u8ee2\u4fa1\u683cGB\u3067\u306f\u3001\u4e0a\u8a18\u4f8b\u793a\u96c6\u7b49\u306e\u5f93\u524d\u306e\u516c\u8868\u7269\u3092\u88dc\u5b8c\u3059\u3079\u304f\u3001\u96fb\u5b50\u90e8\u54c1\u88fd\u9020\u696d\u8005\u53ca\u3073\u30d6\u30e9\u30f3\u30c9\u54c1\u306e\u8ca9\u58f2\u4f1a\u793e\uff08\u5916\u56fd\u6cd5\u4eba\u306e100\uff05\u5b50\u4f1a\u793e\uff09\u3068\u3044\u3046\u5177\u4f53\u7684\u306a\u8a2d\u5b9a\u3092\u7f6e\u3044\u305f\u4e0a\u3001\u5404\u9805\u76ee\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u306a\u8a18\u8f09\u4f8b\u3092\u793a\u3059\u3053\u3068\u3067\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306e\u5168\u4f53\u50cf\u3092\u793a\u3057\u3066\u304a\u308a\u3001\u3088\u308a\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306e\u4f5c\u6210\u30a4\u30e1\u30fc\u30b8\u304c\u6301\u3061\u3084\u3059\u3044\u3088\u3046\u914d\u616e\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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 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