{"id":140722,"date":"2017-12-28T10:20:58","date_gmt":"2017-12-28T01:20:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=140722"},"modified":"2017-12-27T14:32:11","modified_gmt":"2017-12-27T05:32:11","slug":"tax-article-262","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-262\/","title":{"rendered":"\u5c71\u672c\u5b88\u4e4b\u306e\u6cd5\u4eba\u7a0e\u201c\u4e00\u5200\u4e21\u65ad\u201d\u3000\u3010\u7b2c42\u56de\u3011\u300c\u7a0e\u5236\u6539\u9769\u306e\u8003\u3048\u65b9\u3092\u691c\u8a3c\u3059\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u5c71\u672c\u5b88\u4e4b<span style=\"font-size: 14px;\">\u306e<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u00a0<span style=\"color: #426579;\">\u201c\u4e00\u5200\u4e21\u65ad\u201d<\/span><\/strong><\/h3>\n<h4 style=\"text-align: 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0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u57fa\u790e\u63a7\u9664\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u4eba\u7684\u63a7\u9664\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u5728\u3001\u300c\u6240\u5f97\u63a7\u9664\u65b9\u5f0f\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304c\u3001\u9ad8\u6240\u5f97\u8005\u307b\u3069\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u52b9\u679c\u304c\u5927\u304d\u3044\u3053\u3068\u304b\u3089\u3001\u4e3b\u8981\u8af8\u5916\u56fd\u306b\u304a\u3051\u308b\u8ca0\u62c5\u8abf\u6574\u306e\u4ed5\u7d44\u307f\u3082\u53c2\u8003\u306b\u3057\u3064\u3064\u3001\u6765\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u63a7\u9664\u65b9\u5f0f\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u9032\u3081\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u53ce\u5165\u306b\u304b\u304b\u308f\u3089\u305a\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u984d\u304c\u4e00\u5b9a\u3068\u306a\u308b\u300c\u30bc\u30ed\u7a0e\u7387\u65b9\u5f0f\u300d\u3084\u300c\u7a0e\u984d\u63a7\u9664\u65b9\u5f0f\u300d\u306e\u5c0e\u5165\u306e\u307b\u304b\u3001\u73fe\u884c\u306e\u300c\u6240\u5f97\u63a7\u9664\u65b9\u5f0f\u300d\u3092\u7dad\u6301\u3057\u3064\u3064\u9ad8\u6240\u5f97\u8005\u306b\u3064\u3044\u3066\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u984d\u304c\u9013\u6e1b\u30fb\u6d88\u5931\u3059\u308b\u4ed5\u7d44\u307f\u306e\u5c0e\u5165\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n\u3053\u306e\u8003\u3048\u65b9\u3092\u308f\u305a\u304b\uff11\u5e74\u3067\u5fd8\u308c\u3089\u308c\u3066\u306f\u56f0\u308a\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u304c\u5897\u3048\u308b\u307b\u3069\u7a0e\u7387\u3092\u9ad8\u304f\u3059\u308b\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u306f\u662d\u548c55\u5e74\u4ee5\u964d\u306b\u5927\u5e45\u306a\u7de9\u548c\u3092\u91cd\u306d\u518d\u5206\u914d\u306b\u52d9\u3081\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u73fe\u5728\u3001\u9810\u8caf\u91d1\u306e\u5229\u5b50\u3084\u682a\u5f0f\u306e\u914d\u5f53\u3001\u58f2\u5374\u76ca\u306f\u4ed6\u306e\u6240\u5f97\u3068\u5207\u308a\u96e2\u3057\u3066\u8ab2\u7a0e\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u7a0e\u7387\u306f20%\u7a0b\u5ea6\u3067\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u738745%\u306b\u6bd4\u3079\u3066\u5b89\u304f\u3001\u682a\u5f0f\u306a\u3069\u306b\u591a\u304f\u6295\u8cc7\u3067\u304d\u308b\u5bcc\u88d5\u5c64\u3092\u512a\u9047\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5206\u96e2\u8ab2\u7a0e\u306f\u3001\u300c\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306f\u3042\u308b\u304c\u628a\u63e1\u304c\u56f0\u96e3\u3060\u304b\u3089\u300d\u3068\u3044\u3046\u7406\u7531\u3067\u9069\u7528\u3055\u308c\u3066\u304d\u305f\u306e\u3067\u3059\u304c\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u3042\u308b\u73fe\u5728\u3067\u306f\u3001\u3053\u308c\u306f\u8a00\u3044\u8a33\u306b\u3059\u304e\u307e\u305b\u3093\u3002<\/p>\n<p>\u5b66\u8005\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u3044\u308b\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u3084\u653f\u6cbb\u5bb6\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u3044\u308b\u515a\u7a0e\u8abf\u306f\u3001\u516c\u5e73\u3068\u3044\u3046\u7a0e\u5236\u306e\u3042\u308a\u65b9\u3092\u77e5\u3063\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u30c8\u30e9\u30f3\u30d7\u7a0e\u5236\u3068\u6bd4\u8f03\u3059\u308b<\/strong><\/h4>\n<p>\u7c73\u56fd\u306e\u5927\u578b\u6e1b\u7a0e\uff0810\u5e74\u3067\uff11\u51465,000\u5104\u30c9\u30eb\uff08170\u5146\u5186\uff09\uff09\u304c\u300112\u670820\u65e5\u672a\u660e\u306b51\uff1a48\u306e\u50c5\u5dee\u3067\u4e0a\u9662\u3067\u53ef\u6c7a\u3057\u307e\u3057\u305f\u3002\u4e0a\u9662\u3067\u306f\u6cd5\u6848\u306e\u4e00\u90e8\u3092\u4fee\u6b63\u3057\u3066\u53ef\u6c7a\u3057\u305f\u305f\u3081\u3001\u4e0b\u9662\u306f12\u670820\u65e5\u306b\u518d\u63a1\u6c7a\u3057\u306622\u65e5\u306b\u30c8\u30e9\u30f3\u30d7\u6c0f\u304c\u7f72\u540d\u3057\u3066\u6210\u7acb\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u5185\u5bb9\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\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:#808080;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u3000\u4f01\u696d\u7a0e\u5236<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u9023\u90a6\u6cd5\u4eba\u7a0e\u309235%\u304b\u308921%\u306b\u5927\u5e45\u306b\u4e0b\u3052\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30c9\u30a4\u30c4\u3084\u30d5\u30e9\u30f3\u30b9\u3001\u65e5\u672c\u3088\u308a\u3082\u4f4e\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u7c73\u7a0e\u5236\u306e\u5f31\u70b9\u3068\u3055\u308c\u3066\u3044\u305f\u6d77\u5916\u5b50\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u8ab2\u7a0e\u3092\u5ec3\u6b62\u3059\u308b\u305f\u3081\u3001\u6d77\u5916\u306b\uff12\u51465,000\u5104\u30c9\u30eb\u3082\u306e\u8cc7\u91d1\u3092\u305f\u3081\u8fbc\u3093\u3067\u3044\u305f\u7c73\u56fd\u4f01\u696d\u306f\u3001\u914d\u5f53\u8ab2\u7a0e\u306e\u5ec3\u6b62\u3067\u7c73\u56fd\u306b\u6295\u8cc7\u30de\u30cd\u30fc\u3092\u623b\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<p><span style=\"color: #b22222;\">\u2460<\/span>\u3068<span style=\"color: #b22222;\">\u2461<\/span>\u306e\u6e1b\u7a0e\u898f\u6a21\u306f10\u5e74\u9593\u30676,538\u5104\u30c9\u30eb\u306b\u306a\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #333399;\">\uff08\uff12\uff09<\/span>\u3000\u500b\u4eba\u7a0e\u5236<\/strong><\/h4>\n<p>\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u300139.6%\u304b\u308937%\u306b\u306a\u308a\u307e\u3059\u3002\u5bcc\u88d5\u5c64\u512a\u9047\u3068\u3044\u3046\u6279\u5224\u3082\u3042\u308a\u307e\u3059\u3002\u907a\u7523\u7a0e\u3082\u6e1b\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002\u6e1b\u7a0e\u898f\u6a21\u306f10\u5e74\u9593\u3067\uff11\u51461,266\u5104\u30c9\u30eb\u3068\u306a\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\uff08\uff13\uff09<\/span>\u3000\u56fd\u969b\u8ab2\u7a0e<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u30b0\u30eb\u30fc\u30d7\u53d6\u5f15\u304c\u4e00\u90e8\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u7269\u54c1\u7a0e\u306f\u56de\u907f\u3057\u305f\u3082\u306e\u306e\u56fd\u969b\u53d6\u5f15\u306b\u306f\u5f71\u97ff\u3082\u3042\u308a\u305d\u3046\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u4f01\u696d\u306e\u6d77\u5916\u7559\u4fdd\u8cc7\u91d1\u306b\u4e00\u5ea6\u9650\u308a\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u500b\u4eba\u6e1b\u7a0e\u306a\u3069\u306e\u8ca1\u6e90\u306b\u306a\u308a\u307e\u3059\u3002\u5897\u7a0e\u898f\u6a21\u306f10\u5e74\u9593\u30673,244\u5104\u30c9\u30eb\u306b\u306a\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n\u7c73\u56fd\u306e\u7a0e\u5236\u6539\u6b63\u306f\u3001\u7c73\u56fd\u306e\u4f01\u696d\u3068\u53d6\u5f15\u3092\u6301\u3063\u3066\u3044\u308b\u5404\u56fd\u306e\u4f01\u696d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3001\u70ba\u66ff\u53d6\u5f15\u3068\u306a\u308b\u304b\u3092\u542b\u3081\u3066\u5404\u56fd\u306e\u682a\u5f0f\u76f8\u5834\u3082\u52d5\u304d\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u3084\u7269\u54c1\u7a0e\u306e\u8ab2\u7a0e\u898b\u9001\u308a\u3067\u3001\u4f01\u696d\u306b\u3088\u308b\u5bfe\u7c73\u6295\u8cc7\u304c\u62e1\u5927\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u5c71\u672c\u5b88\u4e4b\u306e\u6cd5\u4eba\u7a0e\u201c\u4e00\u5200\u4e21\u65ad\u201d\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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 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>\u81ea\u7531\u6c11\u4e3b\u515a\u3068\u516c\u660e\u515a\u306e\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4e0e\u515a\u306e\u6539\u6b63\u5927\u7db1\uff09\u304c\u5e73\u621029\u5e7412\u670814\u65e5\u306b\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u30a2\u30e1\u30ea\u30ab\u3067\u306f\u8b70\u4f1a\uff08\u4e0a\u9662\u30fb\u4e0b\u9662\uff09\u30672017\u5e7412\u670820\u65e5\u306b\u7a0e\u5236\u6539\u9769\u306e\u6700\u7d42\u6cd5\u6848\u3092\u53ef\u6c7a\u3057\u307e\u3057\u305f\u3002<br 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