{"id":13652,"date":"2013-04-18T10:13:23","date_gmt":"2013-04-18T01:13:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=13652"},"modified":"2014-02-10T20:01:57","modified_gmt":"2014-02-10T11:01:57","slug":"inheritance-article-5","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-5\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0915\u3015\u3000\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u306e\u5408\u4f75"},"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\u8f0915\u3015<\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u306e\u5408\u4f75<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5185\u85e4 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title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/2008\/080917shokei_manual.htm\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\u7533\u8acb\u30de\u30cb\u30e5\u30a2\u30eb<\/a>\uff08\u5e73\u621025\u5e744\u6708\u6539\u8a02\uff09\u300dP170\uff09\u3002<\/p>\n<p>\u672c\u7a3f\u306f\u3001\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u304c\u5408\u4f75\u306b\u3088\u308a\u6d88\u6ec5\u3057\u305f\u5834\u5408\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u53d6\u6271\u3044\u3092\u78ba\u8a8d\u3059\u308b\u3002\u7a0e\u5236\u306e\u53d6\u6271\u3044\u306f\u3001\u5408\u4f75\u5bfe\u4fa1\u306e\u7a2e\u985e\u7b49\u3068\u5408\u4f75\u304c\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u5185\u304b\u3069\u3046\u304b\u306b\u3088\u308a\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u5408\u4f75\u5bfe\u4fa1\u304c\u682a\u5f0f\u306e\u307f\u306e\u5834\u5408<\/strong><\/h4>\n<p><span style=\"color: #333399;\"><strong>\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u304c\u53d7\u3051\u308b\u5408\u4f75\u5bfe\u4fa1<\/strong><\/span>\u304c\u5408\u4f75\u6cd5\u4eba\u682a\u5f0f\u306e\u307f\u3067\u3042\u308b\u5834\u5408\uff08\u7aef\u682a\u306b\u5bfe\u3059\u308b\u4ea4\u4ed8\u91d1\u304c\u3042\u308b\u5834\u5408\u306f\uff08\uff13\uff09\u53c2\u7167\uff09\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u306f\u7d99\u7d9a\u3055\u308c\u308b\uff08\u63aa\u6cd570\u306e7\uff084\uff09\u5341\u4e09\u3001\uff086\uff09\u4e09\u300170\u306e7\u306e2\uff083\uff09\u5341\u4e09\u3001\uff085\uff09\u4e09\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"color: #333399;\"><strong>\u5408\u4f75\u304c\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u5185<\/strong><\/span>\u306e\u5834\u5408\u3067\u3001\u5408\u4f75\u6cd5\u4eba\u306b\u304a\u3044\u3066\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3068\u304d\u306f\u3001\u8d08\u4e0e\u30fb\u76f8\u7d9a\u6642\u306b\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u8981\u4ef6\u3092\u3001\u5408\u4f75\u52b9\u529b\u767a\u751f\u65e5\u3092\u57fa\u6e96\u65e5\u3068\u3057\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u6cd570\u306e7\uff082\uff09\u4e00\u300170\u306e7\u306e2\uff082\uff09\u4e00\u3001\u63aa\u898f23\u306e9\uff0818\uff09\u300123\u306e10\uff0817\uff09\uff09\u3002<\/p>\n<p>\u5408\u4f75\u5f8c\u306f\u3001\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u5185\u306e\u7d99\u7d9a\u8981\u4ef6\u3001\u305d\u306e\u5f8c\u306e\u7d99\u7d9a\u8981\u4ef6\u3001\u7d0d\u7a0e\u7336\u4e88\u671f\u9650\u306e\u78ba\u5b9a\u3084\u7336\u4e88\u7a0e\u984d\u306e\u514d\u9664\u306e\u53d6\u6271\u3044\u306f\u3001\u57fa\u672c\u7684\u306b\u5408\u4f75\u3092\u3057\u3066\u3044\u306a\u3044\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u3068\u540c\u3058\u3067\u3042\u308b\u3002<\/p>\n<p>\u5408\u4f75\u72ec\u7279\u306e\u53d6\u6271\u3044\u3068\u3057\u3066\u306f\u3001\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u5185\u306e\u96c7\u7528\u7d99\u7d9a\u8981\u4ef6\uff08\uff18\u5272\u96c7\u7528\uff09\u306e\u5224\u5b9a\u3068\u306a\u308b\u5206\u6bcd\u306e\u6570\u306f\u3001\u8d08\u4e0e\u30fb\u76f8\u7d9a\u6642\u306e\u5408\u4f75\u6cd5\u4eba\u3068\u88ab\u5408\u4f75\u6cd5\u4eba\u306e\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u306e\u6570\u306e\u5408\u8a08\u306b\u306a\u308b\u3053\u3068\u3067\u3042\u308b\uff08\u63aa\u6cd570\u306e7\uff084\uff09\u67f1\u66f8\u300170\u306e7\u306e2\uff083\uff09\u67f1\u66f8\u3001\u63aa\u898f23\u306e9\uff089\uff09\u300123\u306e10\uff0810\uff09\u300123\u306e9\uff0816\uff09\u300123\u306e10\uff0815\uff09\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u5408\u4f75\u5bfe\u4fa1\u304c\u91d1\u92ad\u7b49\u306e\u307f\u306e\u5834\u5408<\/strong><\/h4>\n<p><span style=\"color: #333399;\"><strong>\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u304c\u53d7\u3051\u308b\u5408\u4f75\u5bfe\u4fa1<\/strong><\/span>\u304c\u5408\u4f75\u6cd5\u4eba\u682a\u5f0f\u4ee5\u5916\u306e\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u8cc7\u7523\uff08\u91d1\u92ad\u7b49\uff09\u306e\u307f\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u306f\u6253\u3061\u5207\u3089\u308c\u3001\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u7336\u4e88\u4e2d\u76f8\u7d9a\u7a0e\u984d\u306f\u5168\u984d\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u63aa\u6cd570\u306e7\uff084\uff09\u5341\u4e09\u3001\uff086\uff09\u4e09\u300170\u306e7\u306e2\uff083\uff09\u5341\u4e09\u3001\uff085\uff09\u4e09\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<strong><span style=\"color: #333399;\">\u5408\u4f75\u304c\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u5f8c<\/span><\/strong>\u3067\u3042\u308a\u3001\u5408\u4f75\u6cd5\u4eba\u304c\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u306e\u652f\u914d\u6cd5\u4eba\uff08\u8b70\u6c7a\u6a2950\uff05\u8d85\uff09\u3067\u306a\u3051\u308c\u3070\u3001\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u306e\u7533\u8acb\u306b\u3088\u308a\u3001\u6b21\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u305f\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u514d\u9664\u7533\u8acb\u304c\u3067\u304d\u308b\u3002\u3064\u307e\u308a\u3001\u514d\u9664\u7533\u8acb\u3067\u304d\u308b\u306e\u306f\u3001\u4eab\u53d7\u5229\u76ca\u984d\u304c\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u7336\u4e88\u4e2d\u76f8\u7d9a\u7a0e\u984d\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u9650\u3089\u308c\u3001\u4eab\u53d7\u5229\u76ca\u984d\u76f8\u5f53\u984d\u306e\u7336\u4e88\u7a0e\u984d\u306f\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u63aa\u6cd570\u306e7\uff0817\uff09\u4e09\u300170\u306e7\u306e2\uff0817\uff09\u4e09\u3001\u63aa\u4ee440\u306e8\uff0821\uff09\uff0828\uff09\u300140\u306e8\u306e2\uff0826\uff09\uff0845\uff09\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"padding-left: 30px;\"><strong>\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u7336\u4e88\u4e2d\u76f8\u7d9a\u7a0e\u984d\uff0d<span style=\"color: #800080;\">\u4eab\u53d7\u5229\u76ca\u984d<\/span><\/strong><span style=\"font-size: 12px;\">\uff08\u8a08\u7b97\u7d50\u679c\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\uff10\uff09<\/span>\u00a0<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#800000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800080;\">\u4eab\u53d7\u5229\u76ca\u984d<\/span>\uff1d\u30a4\uff0b\u30ed<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a4\u3000\u5408\u4f75\u52b9\u529b\u767a\u751f\u76f4\u524d\u306b\u304a\u3051\u308b\u7279\u4f8b\u53d7\u8d08\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u6642\u4fa1<span style=\"color: #ff0000;\">\u203b<\/span>\u3068\u5408\u4f75\u5bfe\u4fa1\u306e\u984d\u306e\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30ed\u3000\u5408\u4f75\u52b9\u529b\u767a\u751f\u65e5\u4ee5\u524d\uff15\u5e74\u4ee5\u5185\u306e\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u53ca\u3073\u305d\u306e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u8005\u304c\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u304b\u3089\u53d7\u3051\u305f\u5270\u4f59\u91d1\u306e\u914d\u5f53\u7b49\u306e\u984d\u3068\u5f79\u54e1\u7d66\u4e0e\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u30fb\u904e\u5927\u306a\u4f7f\u7528\u4eba\u7d66\u4e0e\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #ff0000;\">\u203b<\/span>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e\u5b9a\u3081\u306b\u3088\u308a\u7b97\u5b9a\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\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\/04.htm#a-185\" target=\"_blank\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054185<\/a>\u300a\u7d14\u8cc7\u7523\u4fa1\u984d\u300b\u305f\u3060\u3057\u66f8\u53ca\u3073<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\/04.htm#a-188_2\" target=\"_blank\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054188-2<\/a>\u300a\u540c\u65cf\u682a\u4e3b\u4ee5\u5916\u306e\u682a\u4e3b\u7b49\u304c\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u306e\u8a55\u4fa1\u300b\u306b\u5b9a\u3081\u308b\u8a55\u4fa1\u65b9\u6cd5\uff08\u3053\u308c\u3089\u306e\u5b9a\u3081\u3068\u540c\u69d8\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u5b9a\u3081\u308b\u8a55\u4fa1\u65b9\u6cd5\u3092\u542b\u3080\uff09\u306f\u9069\u7528\u3055\u308c\u306a\u3044\uff08\u63aa\u898f23\u306e9\uff0833\uff09\u300123\u306e10\uff0832\uff09\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/01.htm#a-7-40\" target=\"_blank\">\u63aa\u901a70\u306e7-40<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-44\" target=\"_blank\">70\u306e7\u306e2-44<\/a>\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u5408\u4f75\u5bfe\u4fa1\u304c\u682a\u5f0f\u3068\u91d1\u92ad\u7b49\u306e\u5834\u5408<\/strong><\/h4>\n<p><strong><span style=\"color: #333399;\">\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u304c\u53d7\u3051\u308b\u5408\u4f75\u5bfe\u4fa1<\/span><\/strong>\u304c\u5408\u4f75\u6cd5\u4eba\u682a\u5f0f\u3068\u91d1\u92ad\u7b49\u306e\u4e21\u65b9\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u91d1\u92ad\u7b49\u304c\u2460\u7aef\u682a\u306b\u5bfe\u3057\u3066\u4ea4\u4ed8\u3055\u308c\u308b\u3082\u306e\u3068\u3001\u2461\u305d\u308c\u4ee5\u5916\u306e\u4e8b\u7531\u306b\u3088\u308b\u3082\u306e\u3068\u306b\u3088\u3063\u3066\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u3002<\/p>\n<p><strong>\u2460\u3000\u7aef\u682a\u306b\u5bfe\u3057\u3066\u4ea4\u4ed8\u3055\u308c\u308b\u91d1\u92ad\u7b49\u306e\u5834\u5408<\/strong><br \/>\n\u3053\u306e\u5834\u5408\u306f\u3001\u91d1\u92ad\u7b49\u306b\u76f8\u5f53\u3059\u308b\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u7336\u4e88\u4e2d\u76f8\u7d9a\u7a0e\u984d\u306b\u3064\u3044\u3066\u306f\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u3089\u308c\u308b\u304c\u3001\u305d\u308c\u4ee5\u5916\u306e\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u7336\u4e88\u4e2d\u76f8\u7d9a\u7a0e\u984d\u306e\u7d0d\u7a0e\u7336\u4e88\u306f\u7d99\u7d9a\u3055\u308c\u308b\uff08\u63aa\u6cd570\u306e7\uff085\uff09\u3001\uff086\uff09\u4e09\u300170\u306e7\u306e2\uff084\uff09\u3001\uff085\uff09\u4e09\uff09\u3002<\/p>\n<p>\u3044\u308f\u3086\u308b\u7aef\u682a\u306b\u5bfe\u3057\u3066\u4ea4\u4ed8\u3055\u308c\u308b\u91d1\u92ad\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u9069\u683c\u5224\u5b9a\u3067\u306f\u4ea4\u4ed8\u91d1\u92ad\u7b49\u306f\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u9069\u683c\u5224\u5b9a\u304c\u884c\u308f\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\/hojin\/01\/01_04.htm\" target=\"_blank\">\u6cd5\u57fa\u901a1-4-2<\/a>\uff09\u304c\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u671f\u9650\u78ba\u5b9a\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u7aef\u682a\u306b\u5bfe\u3059\u308b\u91d1\u92ad\u7b49\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u7d0d\u7a0e\u7336\u4e88\u306e\u6253\u5207\u308a\u5bfe\u8c61\u306b\u306a\u308b\u3002<\/p>\n<p>\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u3089\u308c\u308b\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u7336\u4e88\u4e2d\u76f8\u7d9a\u7a0e\u984d\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3059\u308b\uff08\u63aa\u4ee440\u306e8\uff0828\uff09\u300140\u306e8\u306e2\uff0832\uff09\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/01.htm#a-7-29\" target=\"_blank\">\u63aa\u901a70\u306e7\uff0d29<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-30\" target=\"_blank\">70\u306e7\u306e2\uff0d30<\/a>\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-city15-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-13811\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-city15-1.png\" alt=\"\" width=\"550\" height=\"113\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-city15-1.png 666w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-city15-1-300x61.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u203b\u5408\u4f75\u52b9\u529b\u767a\u751f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u524d\u5e7412\u670831\u65e5\u306b\u304a\u3051\u308b\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u306e\u8cc7\u7523\u306e\u984d\u304b\u3089\u8ca0\u50b5\u306e\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\uff08\u63aa\u4ee440\u306e8\uff0817\uff09\u4e00\u30ed\u3001\uff0818\uff09\u300140\u306e8\u306e2\uff0822\uff09\u4e00\u30ed\u3001\uff0823\uff09\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u8a08\u7b97\u306f\u3001\u5272\u5408\u8a08\u7b97\uff08\u5206\u6570\u90e8\u5206\uff09\u306f\u4f1a\u793e\u5168\u4f53\u3067\u884c\u3046\u3002\u4eee\u306b\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u306e\u91d1\u92ad\u7b49\u304c\uff11\u5186\u3067\u3042\u3063\u3066\u3082\u4ed6\u306e\u682a\u4e3b\u306e\u91d1\u92ad\u7b49\u304c1,000\u3067\u3042\u308c\u3070\u5206\u5b50\u306f1,001\u306b\u306a\u308a\u3001\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u306f\u76f8\u5bfe\u7684\u306b\u5927\u304d\u306a\u91d1\u984d\u304c\u7d0d\u7a0e\u7336\u4e88\u306e\u6253\u5207\u308a\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5408\u4f75\u6cd5\u4eba\u306e\u300c\u8a8d\u5b9a\u306e\u627f\u7d99\u300d\u3001\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u5185\u306e\u7d99\u7d9a\u8981\u4ef6\u53ca\u3073\u305d\u306e\u5f8c\u306e\u7d99\u7d9a\u8981\u4ef6\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001<strong>\uff08\uff11\uff09<\/strong>\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u2460\u4ee5\u5916\u306e\u4e8b\u7531\u306b\u3088\u308b\u91d1\u92ad\u7b49\u306e\u5834\u5408<\/strong><br \/>\n\u3053\u306e\u5834\u5408\u306f\u3001\u5408\u4f75\u304c\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u5185\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7d0d\u7a0e\u7336\u4e88\u306f\u5168\u90e8\u6253\u3061\u5207\u3089\u308c\u308b\u3002\u307e\u305f\u3001\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u5f8c\u3067\u3042\u3063\u3066\u3082\u3001\u5408\u4f75\u6cd5\u4eba\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u514d\u9664\u7533\u8acb\u306f\u3067\u304d\u306a\u3044\uff08\u63aa\u6cd570\u306e7\uff0817\uff09\u4e09\u3001\u63aa\u6cd570\u306e7\u306e2\uff0817\uff09\u4e09\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff14\uff09\u3000\u7121\u5bfe\u4fa1\u5408\u4f75\u306e\u5834\u5408<\/strong><\/h4>\n<p>\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u304c\u53d7\u3051\u308b\u5408\u4f75\u5bfe\u4fa1\u304c\u306a\u3044\u5408\u4f75\u3068\u3044\u3046\u306e\u306f\u3001\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u304c\u50b5\u52d9\u8d85\u904e\u72b6\u614b\u306b\u3042\u308b\u3068\u304d\u306e\u6551\u6e08\u5408\u4f75\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u5408\u4f75\u304c\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u5185\u306e\u5834\u5408\u306f\u3001\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u306b\u76f8\u5f53\u3059\u308b\u5408\u4f75\u6cd5\u4eba\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u7336\u4e88\u4e2d\u76f8\u7d9a\u7a0e\u984d\u306e\u5168\u984d\u306e\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u3089\u308c\u308b\uff08\u63aa\u6cd570\u306e7\uff086\uff09\u4e09\u3001\uff0817\uff09\u4e09\u300170\u306e7\u306e2\uff085\uff09\u4e09\u3001\uff0817\uff09\u4e09\uff09\u3002\u305f\u3060\u3057\u3001\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u5f8c\u306e\u5408\u4f75\u3067\u3001\u5408\u4f75\u6cd5\u4eba\u304c\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u306e\u652f\u914d\u6cd5\u4eba\uff08\u8b70\u6c7a\u6a2950\uff05\u8d85\uff09\u3067\u306a\u3051\u308c\u3070\u4e0a\u8a18\uff08\uff12\uff09\u6e96\u3058\u3066\u514d\u9664\u7533\u8acb\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u304c100\uff05\u682a\u4e3b\u3067\u3042\u308b\u4f1a\u793e\u540c\u58eb\uff08\u5144\u5f1f\u4f1a\u793e\uff09\u306e\u5408\u4f75\u3082\u7121\u5bfe\u4fa1\u5408\u4f75\u304c\u53ef\u80fd\u3067\u3042\u308b\uff08\u6cd5\u4ee44\u306e3\uff082\uff09\uff09\u304c\u3001\u3053\u306e\u5834\u5408\u3082\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u7336\u4e88\u4e2d\u76f8\u7d9a\u7a0e\u984d\u306e\u5168\u984d\u306e\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u3089\u308c\u308b\u3002\u307e\u305f\u3001\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u5f8c\u306e\u5408\u4f75\u3067\u3042\u3063\u3066\u3082\u3001\u5408\u4f75\u6cd5\u4eba\u306e\u682a\u4e3b\u304c\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u3067\u3042\u308b\u305f\u3081\u3001\u514d\u9664\u7533\u8acb\u306f\u3067\u304d\u306a\u3044\uff08\u63aa\u6cd570\u306e7\uff0817\uff09\u4e09\u300170\u306e7\u306e2\uff0817\uff09\u4e09\uff09\u3002<br \/>\n\u3053\u306e\u5144\u5f1f\u4f1a\u793e\u306e\u5408\u4f75\u306f\u3001\u7121\u5bfe\u4fa1\u5408\u4f75\u3067\u306a\u3051\u308c\u3070\u7336\u4e88\u304c\u7d99\u7d9a\u3067\u304d\u308b\u306e\u3067\u3001\u7121\u5bfe\u4fa1\u5408\u4f75\u3092\u9078\u629e\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff15\uff09\u3000\u4e09\u89d2\u5408\u4f75\u306e\u5834\u5408<\/strong><\/h4>\n<p>\u4e09\u89d2\u5408\u4f75\u306f\u3001\u5408\u4f75\u5bfe\u4fa1\u306b\u5408\u4f75\u6cd5\u4eba\u306e\u89aa\u6cd5\u4eba\u682a\u5f0f\u304c\u4f7f\u308f\u308c\u308b\u5834\u5408\u306e\u5408\u4f75\u3067\u3042\u308b\u3002\u5408\u4f75\u6cd5\u4eba\u306e\u89aa\u4f1a\u793e\u682a\u5f0f\u306f\u5408\u4f75\u6cd5\u4eba\u306e\u682a\u5f0f\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u91d1\u92ad\u7b49\u3068\u6271\u308f\u308c\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u305f\u3068\u3048\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u9069\u683c\u4e09\u89d2\u5408\u4f75\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3067\u306f<strong>\uff08\uff12\uff09<\/strong>\u306b\u8a72\u5f53\u3057\u3001\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u7336\u4e88\u4e2d\u76f8\u7d9a\u7a0e\u984d\u306f\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u5207\u308a\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff16\uff09\u3000\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u304c\u5408\u4f75\u6cd5\u4eba\u3068\u306a\u3063\u305f\u5834\u5408\u7b49<\/strong><\/h4>\n<p>\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u3092\u5408\u4f75\u6cd5\u4eba\u3068\u3059\u308b\u5408\u4f75\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u5408\u4f75\u5f8c\u306e\u4e8b\u5b9f\u306b\u57fa\u3065\u304d\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6\u7b49\u3092\u4f7f\u3063\u3066\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u6253\u5207\u308a\u3084\u514d\u9664\u306e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u96c7\u7528\u7d99\u7d9a\u8981\u4ef6\u306f\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u306e\u8d08\u4e0e\u30fb\u76f8\u7d9a\u6642\u306e\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u3092\u57fa\u6e96\u306b\u5224\u5b9a\u3059\u308b\u305f\u3081\u96c7\u7528\u7d99\u7d9a\u8981\u4ef6\u306f\u6e80\u305f\u3057\u3084\u3059\u304f\u306a\u308b\u304c\u3001\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u306e\u30b0\u30eb\u30fc\u30d750\uff05\u8d85\u8981\u4ef6\u3084\u30b0\u30eb\u30fc\u30d7\u5185\u7b46\u982d\u682a\u4e3b\u8981\u4ef6\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u540c\u58eb\u304c\u5408\u4f75\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u304c\u540c\u4e00\u4eba\u3067\u3042\u308c\u3070\u3001\u4ed6\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u7336\u4e88\u304c\u7d99\u7d9a\u3055\u308c\u308b\u3002\u540c\u4e00\u4eba\u3067\u306a\u3044\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306e\u8005\u304c\u7d0d\u7a0e\u7336\u4e88\u306e\u8981\u4ef6\u3092\u540c\u6642\u306b\u6e80\u305f\u3059\u3053\u3068\u306f\u5e0c\u3067\u3042\u308d\u3046\u304c\u3001\u4eee\u306b\u6e80\u305f\u3057\u3066\u3044\u305f\u3068\u3059\u308c\u3070\u3001\u540c\u4e00\u4f1a\u793e\u306b\u3064\u304d\uff11\u4eba\u3057\u304b\u7d0d\u7a0e\u7336\u4e88\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\u306e\u3067\u3001\u3069\u3061\u3089\u304b\u306f\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff17\uff09\u3000\u307e\u3068\u3081<\/strong><\/h4>\n<p>\u4ee5\u4e0a\u306e<strong>\uff08\uff11\uff09<\/strong>\u304b\u3089<strong>\uff08\uff15\uff09<\/strong>\u307e\u3067\u306e\u53d6\u6271\u3044\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u8868\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-city15-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-13665\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-city15-2.png\" alt=\"\" width=\"650\" height=\"350\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-city15-2.png 766w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-city15-2-300x161.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001<strong>\uff08\uff11\uff09<\/strong>\u304b\u3089<strong>\uff08\uff16\uff09<\/strong>\u306e\u53d6\u6271\u3044\u306f\u3001\u7d4c\u55b6\u76f8\u7d9a\u627f\u7d99\u53d7\u8d08\u8005\u306b\u3064\u3044\u3066\u3082\u6e96\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u4f1a\u793e\u3092\u5408\u4f75\u3055\u305b\u308b\u3068\u304d\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u9069\u683c\u5408\u4f75\u3068\u306a\u308b\u3088\u3046\u306b\u3001\u5408\u4f75\u5bfe\u4fa1\u306f\u5408\u4f75\u6cd5\u4eba\u682a\u5f0f\u3068\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u308d\u3046\u3002\u3053\u308c\u306f\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u304c\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u3067\u3042\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u5fc5\u9808\u4e8b\u9805\u3067\u3042\u308b\u3002\u3055\u3089\u306b\u3001\u7aef\u682a\u306b\u5bfe\u3059\u308b\u91d1\u92ad\u7b49\u306b\u5bfe\u3059\u308b\u7336\u4e88\u7a0e\u984d\u306b\u3064\u3044\u3066\u306f\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u3089\u308c\u308b\u3053\u3068\u3001\u307e\u305f\u3001\u5408\u4f75\u6cd5\u4eba\u306b\u304a\u3044\u3066\u53b3\u3057\u3044\u7d99\u7d9a\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u3089\u308c\u308b\u3053\u3068\u3092\u5ff5\u982d\u306b\u304a\u3044\u3066\u5408\u4f75\u3092\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\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\u6cd5\u3000\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u3000\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u3000\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u3000\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u63aa\u3000\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<br \/>\n\u5186\u6ed1\u5316\u898f\u30fb\u30fb\u30fb\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd570\u306e7\uff082\uff09\u4e00\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd570\u6761\u306e7\u7b2c2\u98051\u53f7<\/span><\/div><\/div>\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: right;\">\uff08\u4e86\uff09<\/p>\n<\/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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