{"id":138225,"date":"2017-12-07T10:11:56","date_gmt":"2017-12-07T01:11:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=138225"},"modified":"2018-04-06T13:24:39","modified_gmt":"2018-04-06T04:24:39","slug":"law-268","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/law-268\/","title":{"rendered":"\u3053\u308c\u304b\u3089\u306e\u4f1a\u793e\u306b\u5fc5\u8981\u306a\u300e\u767b\u8a18\u7ba1\u7406\u300f\u306e\u57fa\u790e\u5b9f\u52d9\u3000\u3010\u7b2c10\u56de\u3011\u300c\u682a\u4e3b\u7ba1\u7406\u306e\u4ed5\u7d44\u307f\u3065\u304f\u308a\u300d\uff0d\u682a\u4e3b\u540d\u7c3f\u6574\u5099\u306e\u5fc5\u8981\u6027\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u3053\u308c\u304b\u3089\u306e\u4f1a\u793e\u306b\u5fc5\u8981\u306a<\/strong><\/h4>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #008080;\">\u300e\u767b\u8a18\u7ba1\u7406\u300f<\/span><span 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#008080;\"><\/div>\n\u901a\u5e38\u696d\u52d9\u3067\u81ea\u793e\u306e\u682a\u4e3b\u3092\u610f\u8b58\u3059\u308b\u5834\u9762\u306f\u3042\u308b\u3060\u308d\u3046\u304b\u3002\u8aad\u8005\u306e\u306a\u304b\u306b\u306f\u3001\u5f79\u54e1\u6539\u9078\u7b49\u306e\u767b\u8a18\u624b\u7d9a\u306b\u304a\u3044\u3066\u3001\u5e73\u621028\u5e74\u306b\u767b\u8a18\u306e\u6dfb\u4ed8\u66f8\u9762\u3068\u306a\u3063\u305f\u300c\u682a\u4e3b\u30ea\u30b9\u30c8\u300d\u306e\u4f5c\u6210\u306b\u643a\u308f\u3063\u305f\u65b9\u3082\u304a\u3089\u308c\u308b\u3060\u308d\u3046\u3002\u305d\u306e\u969b\u3001\u81ea\u793e\u306e\u682a\u4e3b\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u3066\u3044\u308b\u306f\u305a\u3067\u3042\u308b\u3002<\/p>\n<p>\u682a\u4e3b\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u8cc7\u6599\u3068\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306e\u4e00\u90e8\u3068\u306a\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/02.pdf\" target=\"_blank\">\u5225\u8868\u4e8c\u3000\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/a>\u300d 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color: #008080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u682a\u4e3b\u540d\u7c3f\u3092\u6574\u5099\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u3088\u308b\u30ea\u30b9\u30af<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color: #008080;\"><\/div>\n\u3053\u3053\u3067\u682a\u4e3b\u540d\u7c3f\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3001\u6b21\u306b\u8ff0\u3079\u308b\u3088\u3046\u306b\u3001\u4f1a\u793e\u304c<strong>\u5c06\u6765\u7684\u306b\u4e0d\u5229\u76ca\u3092\u88ab\u308b\u3053\u3068<\/strong>\u306b\u306a\u308b\u3002<\/p>\n<p>\u73fe\u72b6\u306e\u4e8b\u696d\u6d3b\u52d5\u3078\u5373\u5ea7\u306b\u5f71\u97ff\u304c\u53ca\u3070\u306a\u3044\u300c\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u300d\u3068\u3001\u4e8b\u696d\u6d3b\u52d5\u306b\u6253\u6483\u3092\u4e0e\u3048\u308b\u300c\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u306e\u9855\u5728\u5316\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002\u307e\u305a\u5168\u4f53\u306e\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u3001<a title=\"\u3053\u308c\u304b\u3089\u306e\u4f1a\u793e\u306b\u5fc5\u8981\u306a\u300e\u767b\u8a18\u7ba1\u7406\u300f\u306e\u57fa\u790e\u5b9f\u52d9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u767b\u8a18\u7ba1\u7406\u3092\u6020\u308b\u30ea\u30b9\u30af\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/law-207\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u306e\u30a4\u30e9\u30b9\u30c8\u3092\u518d\u63b2\u3059\u308b<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/toki-kanri2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-120289\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/toki-kanri2-2.png\" alt=\"\" width=\"1055\" height=\"1537\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2460\u3000<\/span>\u4e8b\u696d\u6d3b\u52d5\u304c\u5426\u5b9a\u3055\u308c\u308b<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u300a\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u300b<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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href=\"https:\/\/profession-net.com\/professionjournal\/law-164\/\" target=\"_blank\">\u5546\u696d\u767b\u8a18\u7533\u8acb\u6642\u306e\u682a\u4e3b\u30ea\u30b9\u30c8\u6dfb\u4ed8\u7fa9\u52d9\u5316\u306b\u3064\u3044\u3066\u3000\u3010\u8ffd\u88dc\u3011\u300c\u6cd5\u52d9\u7701\u306e\u66f8\u5f0f\u4f8b\u516c\u958b\u3092\u53d7\u3051\u3066\u300d<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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