{"id":13320,"date":"2013-04-11T10:10:58","date_gmt":"2013-04-11T01:10:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=13320"},"modified":"2020-08-13T16:25:10","modified_gmt":"2020-08-13T07:25:10","slug":"tax-effects-article-7","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-7\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u306e\u8a8d\u8b58\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\uff0d\u304a\u77e5\u3089\u305b\uff0d<\/strong><\/span><\/p>\n<p style=\"margin-bottom:3px;\">\u9069\u7528\u6307\u91dd\u7b49\u3092\u7e54\u308a\u8fbc\u3093\u3060\u6700\u65b0\u7248\u306e\u300e<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u3068\u9069\u7528\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-65\/\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076<\/a>\u300f\u304c\u597d\u8a55\u9023\u8f09\u4e2d\u3067\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u306e\u8a8d\u8b58\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u7b2c\uff17\u56de\u3068\u306a\u308b\u672c\u7a3f\u3067\u306f\u3001\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u306e\u8a8d\u8b58\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<br 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class=\"alignnone  wp-image-13321\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/04\/zeikoka7-1.png\" alt=\"\" width=\"650\" height=\"255\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/zeikoka7-1.png 854w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/zeikoka7-1-300x117.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u53ce\u76ca\u529b\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u308a<\/strong><\/h4>\n<p>\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7a0e\u91d1\u306e\u984d\u306f\u3001\u5c06\u6765\u306e\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u56de\u53ce\u53c8\u306f\u652f\u6255\u3044\u304c\u898b\u8fbc\u307e\u308c\u306a\u3044\u7a0e\u91d1\u306e\u984d\u3092\u63a7\u9664\u3057\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd16\u9805\uff09\u3002<\/p>\n<p>\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd21\u9805\u3067\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\">\u2460\u3000\u53ce\u76ca\u529b\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u6240\u5f97\u306e\u5341\u5206\u6027<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\">\u2461\u3000\u30bf\u30c3\u30af\u30b9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u5b58\u5728<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\">\u2462\u3000\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u5341\u5206\u6027<\/span><\/p>\n<\/div>\n\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u6211\u304c\u56fd\u3067\u306f\u3001\u7a0e\u6cd5\u4e0a\u3001\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3092\u3082\u305f\u3089\u3059\u30b1\u30fc\u30b9\u306f\u305d\u308c\u307b\u3069\u591a\u304f\u306f\u306a\u3044\u3002\u3053\u306e\u305f\u3081\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u306f\u3001\u4e0a\u8a18<span style=\"color: #000080;\">\u2460\u53ce\u76ca\u529b\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u6240\u5f97\u306e\u5341\u5206\u6027<\/span>\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u95a2\u3057\u3066\u3001\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd21\u9805\u306f\u6b21\u306e\u8981\u4ef6\u3092\u793a\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u904e\u5e74\u5ea6\u306e\u7d0d\u7a0e\u72b6\u6cc1\u53ca\u3073\u5c06\u6765\u306e\u696d\u7e3e\u4e88\u6e2c\u7b49\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u984d\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#87CEEB;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800080;\">\u21d2<\/span>\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u5e74\u5ea6\u53ca\u3073\u305d\u306e\u89e3\u6d88\u5e74\u5ea6\u3092\u57fa\u6e96\u3068\u3057\u3066\u7a0e\u52d9\u4e0a\u8a8d\u3081\u3089\u308c\u308b\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u53ca\u3073\u7e70\u8d8a\u3057\u304c\u53ef\u80fd\u306a\u671f\u9593\u306b\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u3053\u3068<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#D8BFD8;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: 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class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff3b\u56de\u53ce\u53ef\u80fd\u6027\u3092\u898b\u76f4\u3057\u305f\u7d50\u679c\u751f\u3058\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u4fee\u6b63\u5dee\u984d\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u25c6<\/span>\u898b\u76f4\u3057\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u5e74\u5ea6\u306b\u304a\u3051\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306b\u52a0\u6e1b\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u30fb<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918b.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a><br \/>\n\u30fb<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918a.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a><\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7a0e\u91d1\u306e\u984d\u306f\u3001\u5c06\u6765\u306e\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u56de\u53ce\u53c8\u306f\u652f\u6255\u3044\u304c\u898b\u8fbc\u307e\u308c\u306a\u3044\u7a0e\u91d1\u306e\u984d\u3092\u63a7\u9664\u3057\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd16\u9805\uff09\u3002<br \/>\n\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd21\u9805\u3067\u306f\u3001\u5927\u304d\u304f\u2460\u53ce\u76ca\u529b\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u6240\u5f97\u306e\u5341\u5206\u6027\u3001\u2461\u30bf\u30c3\u30af\u30b9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u5b58\u5728\u3001\u2462\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u5341\u5206\u6027\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<br \/>\n\u6211\u304c\u56fd\u3067\u306f\u3001\u7a0e\u6cd5\u4e0a\u3001\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3092\u3082\u305f\u3089\u3059\u30b1\u30fc\u30b9\u306f\u305d\u308c\u307b\u3069\u591a\u304f\u306f\u306a\u3044\u3002\u3053\u306e\u305f\u3081\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u306f\u3001\u4e0a\u8a18\u2460\u53ce\u76ca\u529b\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u6240\u5f97\u306e\u5341\u5206\u6027\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n","protected":false},"author":10,"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":[373],"backnumber":[1689],"series":[1101],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-03 15:52:21","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/13320"}],"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=13320"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/13320\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=13320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=13320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=13320"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=13320"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=13320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}