{"id":137441,"date":"2017-11-22T10:19:00","date_gmt":"2017-11-22T01:19:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=137441"},"modified":"2017-11-21T09:42:50","modified_gmt":"2017-11-21T00:42:50","slug":"tax-article-258","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-258\/","title":{"rendered":"\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u3068\u7a0e\u7406\u58eb\u696d\u52d9"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p>&nbsp;<\/p>\n<h3 style=\"text-align: center;\"><strong>\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u3068\u7a0e\u7406\u58eb\u696d\u52d9<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9234\u6728\u3000\u6dbc\u4ecb<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/11\/mainapo-taru1-1-1024x562.png 1024w\" sizes=\"(max-width: 1919px) 100vw, 1919px\" \/><\/a><\/p>\n<p style=\"margin-top: -15px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff1a\u5185\u95a3\u5b98\u623f\u756a\u53f7\u5236\u5ea6\u63a8\u9032\u5ba4\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/bangouseido\/pdf\/seidogaiyou_2907.pdf\" target=\"_blank\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc \u793e\u4f1a\u4fdd\u969c\u30fb\u7a0e\u756a\u53f7\u5236\u5ea6\u6982\u8981\u8cc7\u6599<\/a>\u300d\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7a0e\u52d9\u9762\u304b\u3089\u307f\u305f\u5229\u4fbf\u6027<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7a0e\u7406\u58eb\u696d\u52d9\u3078\u306e\u5f71\u97ff<br 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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 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