{"id":14780,"date":"2013-05-09T10:20:01","date_gmt":"2013-05-09T01:20:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=14780"},"modified":"2025-09-24T13:17:42","modified_gmt":"2025-09-24T04:17:42","slug":"corporation-article-57","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-57\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u3082\u4f7f\u3048\u308b\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u8cb7\u53ce\u306e\u5f62\u614b\u306b\u3088\u308a\u7570\u306a\u308b\u7a0e\u52d9\u306e\u53d6\u6271\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u3082\u4f7f\u3048\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u8cb7\u53ce\u306e\u5f62\u614b\u306b\u3088\u308a\u7570\u306a\u308b\u7a0e\u52d9\u306e\u53d6\u6271\u3044\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u4e26\u6728\u3000\u5b89\u751f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u6628\u4eca\u3001\u30aa\u30fc\u30ca\u30fc\u682a\u4e3b\u304c\u4fdd\u6709\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3001\uff2d\uff06\uff21\uff08\u5408\u4f75\u3068\u8cb7\u53ce\uff09\u306e\u8a71\u304c\u6301\u3061\u4e0a\u304c\u308b\u30b1\u30fc\u30b9\u304c\u975e\u5e38\u306b\u591a\u3044\u3002<\/p>\n<p>\u305d\u306e\u969b\u3001\u8cb7\u53ce\u306e\u624b\u6cd5\u30fb\u5f62\u614b\u3054\u3068\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u4e88\u3081\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4e0d\u6e2c\u306e\u7d0d\u7a0e\u304c\u751f\u3058\u3066\u3057\u307e\u3046\u7b49\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u30fb\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u305d\u306e\u8cb7\u53ce\u5f62\u614b\u4e26\u3073\u306b\u8cb7\u53ce\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u3044\u308f\u3086\u308b<strong>\u300c\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u300d<\/strong>\u306e\u7d50\u679c\u306b\u57fa\u3065\u304d\u6c7a\u5b9a\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u305d\u306e\u624b\u7d9a\u3084\u8003\u3048\u65b9\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u975e\u5e38\u306b\u6709\u7528\u3067\u3042\u308b\u3002<\/p>\n<p>\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\u3001\u8cc7\u6599\u306e\u95b2\u89a7\u30fb\u8a08\u7b97\u30c1\u30a7\u30c3\u30af\u3084\u7a0e\u52d9\u8cac\u4efb\u8005\u3084\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3078\u306e\u8cea\u554f\u3092\u901a\u3058\u3066\u3001\u8cb7\u53ce\u5bfe\u8c61\u4f1a\u793e\u306e\u904e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u7a0e\u52d9\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u30fb\u691c\u8a0e\u30fb\u5206\u6790\u3057\u3001<span style=\"color: #b22222;\">\u7a0e\u52d9\u30ea\u30b9\u30af\uff08\u5c06\u6765\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\uff09\u3092\u6d17\u3044\u51fa\u3059\u624b\u7d9a<\/span>\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u9023\u8f09\u3067\u306f\u3001<span style=\"color: #b22222;\">\u73fe\u5728\u306e\u4e2d\u5c0f\u4f01\u696d\u304c\u906d\u9047\u3059\u308b\u69d8\u3005\u306a\uff2d\uff06\uff21\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u624b\u6cd5\u3092\u6709\u52b9\u306b\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u3068\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b<\/span>\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>\u307e\u305a\u7b2c\uff11\u56de\u3067\u306f\u3001\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3092\u89e3\u8aac\u3059\u308b\u524d\u306b\u3001\u8cb7\u53ce\u306e\u5404\u5f62\u614b\u306e\u5185\u5bb9\u53ca\u3073\u305d\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3084\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u4e8b\u4f8b\u3092\u4ea4\u3048\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u8cb7\u53ce\u306e\u5f62\u614b<\/strong><\/h4>\n<p>A\u793e\u306e\u30aa\u30fc\u30ca\u30fc\u682a\u4e3b\uff08\u500b\u4eba\uff09\u304c\u3001\u7af6\u5408\u4ed6\u793e\uff08B\u793e\uff09\u304b\u3089\u8cb7\u53ce\u306e\u7533\u3057\u51fa\u3092\u53d7\u3051\u305f\u3068\u3059\u308b\u3002\u3053\u306e\u969b\u3001\u305d\u306e\u8cb7\u53ce\u306e\u624b\u6cd5\u30fb\u5f62\u614b\u306b\u3088\u3063\u3066\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u304c\u76f8\u9055\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<p>\u4ee5\u4e0b\u3001\u6570\u5024\u4f8b\u3092\u7528\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300aA\u793e\u306b\u4fc2\u308b\u524d\u63d0\u300b<\/strong><\/h4>\n<p>\u25cfX\u4e8b\u696d\u3068Y\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u304a\u308a\u3001\u7a0e\u52d9\u4e0a\u306e\u5404\u6570\u5024\u306f\u4e0b\u8868\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-14863\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-1.png\" alt=\"\" width=\"650\" height=\"144\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-1.png 900w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-1-300x66.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u25cf\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1100\u3092\u6709\u3057\u3066\u3044\u308b\u3002<br \/>\n\u25cf\u8ca0\u50b5\u306f\u5b58\u5728\u3057\u306a\u3044\u3002<br \/>\n\u25cf\u30aa\u30fc\u30ca\u30fc\u682a\u4e3b\u306b\u304a\u3051\u308bA\u793e\u682a\u5f0f\u306e\u7c3f\u4fa1\u306f400\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2460\u3000\u682a\u5f0f\u8b72\u6e21\uff08\u73fe\u91d1\u3067\u682a\u5f0f\u3092\u8cfc\u5165\u3059\u308b\u30b1\u30fc\u30b9\uff09<\/strong><\/h4>\n<p>\u30aa\u30fc\u30ca\u30fc\u682a\u4e3b\u304c\u3001\u7af6\u5408\u4ed6\u793e\uff08B\u793e\uff09\u304b\u3089\u81ea\u793e\uff08A\u793e\uff09\u682a\u5f0f\u3092\u8b72\u3063\u3066\u3082\u3089\u3048\u306a\u3044\u304b\u3068\u306e\u7533\u3057\u51fa\u3092\u53d7\u3051\u3001A\u793e\u682a\u5f0f\u58f2\u5374\u306e\u4ee3\u91d1\u3068\u3057\u3066\u73fe\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3082\u306e\u3068\u3059\u308b\uff08<strong>\u56f3\u2460<\/strong>\uff09\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u300c<strong>\u682a\u5f0f\u8b72\u6e21<\/strong>\u300d\u3068\u3044\u3046\u6700\u3082\u4e00\u822c\u7684\u306a\u8cb7\u53ce\u5f62\u614b\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u56f3\u2460\u3000\u682a\u5f0f\u8b72\u6e21<\/strong><br \/>\n<strong><span style=\"color: #333399;\">\uff3b\u30b9\u30c6\u30c3\u30d7\uff11\uff3d<\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-14782 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-2.png\" alt=\"\" width=\"318\" height=\"314\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-2.png 397w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-2-300x296.png 300w\" sizes=\"(max-width: 318px) 100vw, 318px\" \/><\/p>\n<p><strong><span style=\"color: #333399;\">\uff3b\u30b9\u30c6\u30c3\u30d7\uff12\uff3d<\/span><\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-14783 alignnone\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-3.png\" alt=\"\" width=\"458\" height=\"236\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-3.png 572w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-3-300x154.png 300w\" sizes=\"(max-width: 458px) 100vw, 458px\" \/><\/p>\n<p>\u682a\u5f0f\u8b72\u6e21\u53d6\u5f15\u306f\u539f\u5247\u3068\u3057\u3066\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u3044\u308f\u3086\u308b\u300c\u9069\u683c\u8981\u4ef6\u300d\u3092\u5224\u5b9a\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u672c\u4e8b\u4f8b\u306e\u4e0b\u3067\u306f\u3001\u8cb7\u53ce\u5bfe\u8c61\u4f1a\u793eA\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306e\u542b\u307f\u76ca100\u7b49\u304c\u3001A\u793e\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u58f2\u308a\u624b\u3068\u306a\u308b\u30aa\u30fc\u30ca\u30fc\u682a\u4e3b\u5074\u3067\u306f\u3001\u8b72\u6e21\u4fa1\u984d\uff08\u4e8b\u696d\u4fa1\u5024880\uff09\u3068A\u793e\u682a\u5f0f\u7c3f\u4fa1400\u306e\u5dee\u984d480\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306e\u8b72\u6e21\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u672c\u4e8b\u4f8b\u306e\u3088\u3046\u306b\u8cb7\u53ce\u6642\u70b9\u306b\u304a\u3044\u3066\u8cb7\u53ce\u5bfe\u8c61\u4f1a\u793eA\u793e\u306b\u542b\u307f\u640d\u306e\u3042\u308b\u8cc7\u7523\u3084\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u3042\u308b\u5834\u5408\u3001\u6b20\u640d\u7b49\u6cd5\u4eba\uff08\u6cd5\u6cd557\u306e2\uff09\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3067\u3001\u542b\u307f\u640d\u306e\u3042\u308b\u8cc7\u7523\u306e\u58f2\u5374\u306b\u3088\u308b\u640d\u5931\u3084\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u5bfe\u3057\u3066\u3001A\u793e\u306b\u304a\u3044\u3066\u640d\u91d1\u7b97\u5165\u5236\u9650\u304c\u5c06\u6765\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u70b9\u306b\u6ce8\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<h4><strong>\u2461\u3000\u682a\u5f0f\u4ea4\u63db\uff08\u682a\u5f0f\u3067\u682a\u5f0f\u3092\u8cfc\u5165\u3059\u308b\u30b1\u30fc\u30b9\uff09<\/strong><\/h4>\n<p>\u30aa\u30fc\u30ca\u30fc\u682a\u4e3b\u304c\u3001\u7af6\u5408\u4ed6\u793e\uff08B\u793e\uff09\u304b\u3089\u81ea\u793e\uff08A\u793e\uff09\u682a\u5f0f\u3092\u8b72\u3063\u3066\u3082\u3089\u3048\u306a\u3044\u304b\u3068\u306e\u7533\u3057\u51fa\u3092\u53d7\u3051\u3001B\u793e\uff08\u8cb7\u3044\u624b\uff09\u682a\u5f0f\u3092A\u793e\u682a\u5f0f\u58f2\u5374\u306e\u4ee3\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3082\u306e\u3068\u3059\u308b\uff08<strong>\u56f3\u2461<\/strong>\uff09\u3002<\/p>\n<p>\u3053\u308c\u306f\u300c<strong>\u682a\u5f0f\u4ea4\u63db<\/strong>\u300d\u3068\u3044\u3046\u8cb7\u53ce\u5f62\u614b\u3067\u3042\u308a\u3001\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u306f\u624b\u8a31\u306b\u8cc7\u91d1\uff08\u73fe\u91d1\uff09\u304c\u306a\u304f\u3068\u3082\u8cb7\u53ce\u304c\u5b9f\u884c\u3067\u304d\u308b\u70b9\u306b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u3001\u5e83\u304f\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u624b\u6cd5\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u56f3\u2461\u3000\u682a\u5f0f\u4ea4\u63db<\/strong><br \/>\n<span style=\"color: #333399;\"><strong> \uff3b\u30b9\u30c6\u30c3\u30d7\uff11\uff3d<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-14784 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-4.png\" alt=\"\" width=\"316\" height=\"294\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-4.png 395w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-4-300x278.png 300w\" sizes=\"(max-width: 316px) 100vw, 316px\" \/><\/p>\n<p><span style=\"color: #333399;\"><strong>\uff3b\u30b9\u30c6\u30c3\u30d7\uff12\uff3d<\/strong><\/span><\/p>\n<p style=\"text-align: left;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-14785\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-5.png\" alt=\"\" width=\"424\" height=\"362\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-5.png 530w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-5-300x256.png 300w\" sizes=\"(max-width: 424px) 100vw, 424px\" 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\/>\n<span style=\"color: #333399;\"><strong> \uff3b\u30b9\u30c6\u30c3\u30d7\uff11\uff3d<\/strong><\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-14786 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-6.png\" alt=\"\" width=\"318\" height=\"288\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-6.png 398w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-6-300x271.png 300w\" sizes=\"(max-width: 318px) 100vw, 318px\" \/><\/p>\n<p><span style=\"color: #333399;\"><strong>\uff3b\u30b9\u30c6\u30c3\u30d7\uff12\uff3d<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-14787\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-7.png\" alt=\"\" width=\"570\" height=\"286\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-7.png 713w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-7-300x150.png 300w\" sizes=\"(max-width: 570px) 100vw, 570px\" \/><\/p>\n<p>\u4e8b\u696d\u8b72\u6e21\u306f\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u5bfe\u8c61\u3067\u306f\u306a\u304f\u5358\u306a\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u53d6\u5f15\u3067\u3042\u308b\u305f\u3081\u3001\u7a0e\u52d9\u4e0a\u6642\u4fa1\u3067\u8b72\u6e21\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u672c\u4e8b\u4f8b\u3067\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u7c3f\u4fa1500\u3067\u3042\u308b\u8cc7\u7523\u3092\u6709\u3059\u308b\u4e8b\u696d\u3092\u8b72\u6e21\u4fa1\u984d800\uff08\u4e8b\u696d\u4fa1\u5024\uff09\u3067\u58f2\u5374\u3059\u308b\u305f\u3081\u3001A\u793e\u3067\u8b72\u6e21\u76ca300\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u307e\u305f\u3001B\u793e\u5074\u3067\u306f\u6b63\u306e\u306e\u308c\u3093\uff08\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\uff09200\u304c\u8a8d\u8b58\u3055\u308c\u3001\u305d\u306e\u511f\u5374\u8cbb\u304c\u5c06\u6765\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u305f\u3081\u3001\u79df\u7a0e\u306e\u524a\u6e1b\u52b9\u679c\u304c\u4eab\u53d7\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4 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3px;\"><strong>\u2463\u3000\u5206\u793e\u578b\u5206\u5272\u5f8c\u306e\u682a\u5f0f\u8b72\u6e21\uff08\u4e8b\u696d\u306e\u5206\u793e\u5316\u5f8c\u306b\u73fe\u91d1\u3067\u682a\u5f0f\u3092\u8cfc\u5165\u3059\u308b\u30b1\u30fc\u30b9\uff09<\/strong><\/h4>\n<p>\u81ea\u793e\uff08A\u793e\uff09\u304c\u3001\u7af6\u5408\u4ed6\u793e\uff08B\u793e\uff09\u304b\u3089\u4e8b\u696d\uff08X\u4e8b\u696d\uff09\u3092\u8b72\u3063\u3066\u3082\u3089\u3048\u306a\u3044\u304b\u3068\u306e\u7533\u3057\u51fa\u3092\u53d7\u3051\u305f\u969b\u3001\u307e\u305a\u8b72\u6e21\u5bfe\u8c61\u306eX\u4e8b\u696d\u3092A\u793e\u304b\u3089\u5206\u793e\u5316\u3057\u305f\u5f8c\u306b\u305d\u306e\u5b50\u4f1a\u793e\uff08C\u793e\uff09\u682a\u5f0f\u3092\u58f2\u5374\u3057\u3001\u4ee3\u91d1\u3068\u3057\u3066\u73fe\u91d1\u3092A\u793e\u304c\u53d7\u3051\u53d6\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\uff08<strong>\u56f3\u2463<\/strong>\uff09\u3002<\/p>\n<p>\u3053\u308c\u306f<strong>\u5206\u793e\u578b\u5206\u5272\u3068\u4e8b\u696d\u8b72\u6e21\u3092\u30bb\u30c3\u30c8\u306b\u3057\u305f\u8cb7\u53ce\u5f62\u614b<\/strong>\u3067\u3042\u308a\u3001\u58f2\u308a\u624b\u304c\u8907\u6570\u306e\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u4e0b\u3067\u7279\u5b9a\u306e\u4e8b\u696d\u306e\u307f\u3092\u682a\u5f0f\u306e\u5f62\u614b\u3067\u8cb7\u53ce\u3057\u305f\u3044\u5834\u5408\u306b\u6709\u52b9\u306a\u624b\u6bb5\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u56f3\u2463\u3000\u5206\u793e\u578b\u5206\u5272\uff0b\u682a\u5f0f\u8b72\u6e21<\/strong><br \/>\n<span style=\"color: #333399;\"><strong> \uff3b\u30b9\u30c6\u30c3\u30d7\uff11\uff3d<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-14788 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-8.png\" alt=\"\" width=\"442\" height=\"350\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-8.png 553w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-8-300x237.png 300w\" sizes=\"(max-width: 442px) 100vw, 442px\" \/><\/p>\n<p><span style=\"color: #333399;\"><strong>\uff3b\u30b9\u30c6\u30c3\u30d7\uff12\uff3d<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-14789\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-9.png\" alt=\"\" width=\"557\" height=\"398\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-9.png 696w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/tax-dd1-9-300x214.png 300w\" sizes=\"(max-width: 557px) 100vw, 557px\" 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