{"id":150112,"date":"2018-05-10T10:20:29","date_gmt":"2018-05-10T01:20:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=150112"},"modified":"2018-05-09T10:07:30","modified_gmt":"2018-05-09T01:07:30","slug":"tax-article-268","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-268\/","title":{"rendered":"monthly TAX views\u3000-No.64-\u300c\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u5236\u304cFX\u4e26\u307f\u306b\u306a\u308b\u306b\u306f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.64-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u5236\u304cFX\u4e26\u307f\u306b\u306a\u308b\u306b\u306f\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u7814\u7a76\u4e3b\u5e79<br \/>\n\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u7279\u4efb\u6559\u6388<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306a\u3069\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u30012016\u5e74\uff17\u6708\u516c\u958b\u306e\u672c\u9023\u8f09No.42\u300c<a title=\"monthly TAX views\u3000-No.42-\u300c\u4eee\u60f3\u901a\u8ca8\u3068\u7a0e\u5236\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-211\/\" target=\"_blank\">\u4eee\u60f3\u901a\u8ca8\u3068\u7a0e\u5236<\/a>\u300d\u3067\u4e00\u5ea6\u53d6\u308a\u4e0a\u3052\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u5f8c\u306e\u5c55\u958b\u3092\u8e0f\u307e\u3048\u3001\u6539\u3081\u3066\u691c\u8a0e\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #6495ed;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u300c\u4eee\u60f3\u901a\u8ca8\u300d\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u306f\u3001\u6307\u6458\u3057\u305f\u3068\u304a\u308a\u306e\u8b70\u8ad6\u306e\u5c55\u958b\u3068\u306a\u308a\u3001\u300c\u652f\u6255\u3044\u306e\u624b\u6bb5\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u5b9f\u614b\u3092\u8e0f\u307e\u3048\u3066\u300117\u5e74\u5ea6\uff08\u5e73\u621029\u5e74\u5ea6\uff09\u7a0e\u5236\u6539\u6b63\u3067\u3001\u300c\u4ed6\u306e\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u5546\u54c1\u5238\u306a\u3069\u3068\u540c\u69d8\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u975e\u8ab2\u7a0e\u53d6\u5f15\u3068\u3055\u308c\u308b\u300d\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u8aa4\u89e3\u306a\u304d\u3088\u3046\u6307\u6458\u3057\u3066\u304a\u304d\u305f\u3044\u304c\u3001\u3053\u306e\u53d6\u6271\u3044\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u300c\u4eee\u60f3\u901a\u8ca8\u300d\u3092\u300c\u901a\u8ca8\u300d\u3068\u307f\u306a\u3057\u305f\u308a\u3001\u300c\u901a\u8ca8\u300d\u6271\u3044\u3057\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u3042\u304f\u307e\u3067\u300c\u652f\u6255\u3044\u624b\u6bb5\u300d\u3068\u3057\u3066\u306e\u5b9f\u614b\u3092\u8e0f\u307e\u3048\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u300117\u5e74\uff14\u6708\u65bd\u884c\u306e\u6539\u6b63\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u3067\u3001\u4eee\u60f3\u901a\u8ca8\u304c\u300c\u4ee3\u4fa1\u306e\u5f01\u6e08\u306e\u305f\u3081\u306b\u300d\u300c\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u306b\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u300d\u300c\u8ca1\u7523\u7684\u4fa1\u5024\u3067\u3042\u308b\u3053\u3068\u300d\u300c\u76f8\u4e92\u306b\u4ea4\u63db\u3067\u304d\u308b\u3053\u3068\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u305f\u305f\u3081\u3067\u3042\u308b\u3002<!--more--><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #6495ed;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u3067\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u306f\u3069\u3046\u304b\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u300117\u5e7412\u6708\uff11\u65e5\u4ed8\u56fd\u7a0e\u5e81\u500b\u4eba\u8ab2\u7a0e\u8ab2\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/171127\/01.pdf\" target=\"_blank\">\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u7b49\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a>\u300d\u306b\u3088\u308a\u3001\u300c\u4eee\u60f3\u901a\u8ca8\u300d\u306e\u58f2\u5374\u3084\u4f7f\u7528\u306b\u3088\u308b\u640d\u76ca\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u96d1\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u3002\u3053\u306e\u53d6\u6271\u3044\u306f\u3001\u65e5\u672c\u5186\u3068\u5916\u8ca8\u3092\u4ea4\u63db\u3057\u305f\u969b\u306b\u751f\u3058\u308b\u70ba\u66ff\u5dee\u76ca\u3068\u540c\u3058\u6271\u3044\u3067\u3042\u308b\u3002<\/p>\n<p>\u308f\u304c\u56fd\u6240\u5f97\u7a0e\u6cd533\u6761\u306e\u8b72\u6e21\u6240\u5f97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u306b\u306f\u3042\u305f\u3089\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3082\u3042\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u4e00\u5b9a\u306eFX\u3092\u542b\u3080\u5148\u7269\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u96d1\u6240\u5f97\u3067\u306f\u3042\u308b\u304c\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306b\u3088\u308a20\uff05\uff08\u56fd\u7a0e\u30fb\u5730\u65b9\u7a0e\uff09\u306e\u7a0e\u7387\u3067\u306e\u5206\u96e2\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u7406\u7531\u3092\u4e3b\u7a0e\u5c40\u9577\u306e\u56fd\u4f1a\u7b54\u5f01\u306a\u3069\u304b\u3089\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\uff12\u3064\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #cd5c5c;\">\u25c6<\/span>\u7b2c\uff11\u306b\u3001\u5148\u7269\u53d6\u5f15\u306f\u3001\u4fa1\u683c\u5909\u52d5\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u306e\u6a5f\u80fd\u304c\u3042\u308a\u3001\u516c\u5e73\u3067\u900f\u660e\u306a\u4fa1\u683c\u6307\u6a19\u306e\u63d0\u4f9b\u306a\u3069\u306e\u5f79\u5272\u3092\u8ca0\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u25c6<\/span>\u7b2c\uff12\u306b\u3001\u3053\u306e\u3088\u3046\u306a\u5f79\u5272\u3092\u8ca0\u3063\u3066\u3044\u308b\u91d1\u878d\u5546\u54c1\u3092\u53d6\u5f15\u3059\u308b\u3053\u3068\u306f\u3001\u5e45\u5e83\u3044\u6295\u8cc7\u5bb6\u306e\u53c2\u52a0\u3092\u4fc3\u3059\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u3001\u56fd\u6c11\u7d4c\u6e08\u306e\u89b3\u70b9\u304b\u3089\u91cd\u8981\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u3053\u308c\u3092\u7b46\u8005\u306a\u308a\u306b\u300c\u4eee\u60f3\u901a\u8ca8\u300d\u306b\u5f53\u3066\u306f\u3081\u3066\u307f\u3088\u3046\u3002<\/p>\n<p>\uff11\u3064\u76ee\u306e\u6761\u4ef6\u3092\u30af\u30ea\u30a2\u3059\u308b\u306b\u306f\u3001\u516c\u6b63\u3067\u900f\u660e\u306a\u4fa1\u683c\u5f62\u6210\u304c\u884c\u308f\u308c\u308b\u305f\u3081\u306b\u3001\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u3084\u76f8\u5834\u64cd\u7e26\u306a\u3069\u306e\u4e0d\u516c\u6b63\u53d6\u5f15\u3092\u9632\u6b62\u3059\u308b\u6cd5\u7684\u306a\u624b\u5f53\u3066\u304c\u3042\u308b\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u3067\u3001\u91d1\u878d\u5546\u54c1\u306b\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<p>\uff12\u3064\u76ee\u306e\u6761\u4ef6\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u3057\u3066\u5206\u96e2\u8ab2\u7a0e\u3068\u306a\u308b\u305f\u3081\u306e\u300c\u653f\u7b56\u7684\u306a\u610f\u7fa9\u300d\u304c\u5fc5\u8981\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u305d\u308c\u306f\u3001\u300c\u4eee\u60f3\u901a\u8ca8\u300d\u304c\u3001\u5e83\u304f\u4e00\u822c\u6295\u8cc7\u5bb6\u304c\u53c2\u52a0\u3059\u308b\u3088\u3046\u306a\u91d1\u878d\u5546\u54c1\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3082\u3042\u308b\u3002\u73fe\u5728\u306e\u3088\u3046\u306b\u4e00\u90e8\u306e\u8005\u306e\u6295\u6a5f\u5bfe\u8c61\u3067\u306f\u3001\u3053\u308c\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<p>\u5148\u822c\u3001\u696d\u754c\u56e3\u4f53\u304c\u7d71\u4e00\u3055\u308c\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u304c\u3001\u4eca\u5f8c\u3001\u3053\u306e\uff12\u3064\u306e\u30cf\u30fc\u30c9\u30eb\u3092\u4e57\u308a\u8d8a\u3048\u3066\u3044\u304f\u52aa\u529b\u3092\u7a4d\u307f\u91cd\u306d\u3066\u3044\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308d\u3046\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>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\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 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>\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306a\u3069\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u30012016\u5e74\uff17\u6708\u516c\u958b\u306e\u672c\u9023\u8f09No.42\u300c\u4eee\u60f3\u901a\u8ca8\u3068\u7a0e\u5236\u300d\u3067\u4e00\u5ea6\u53d6\u308a\u4e0a\u3052\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u5f8c\u306e\u5c55\u958b\u3092\u8e0f\u307e\u3048\u3001\u6539\u3081\u3066\u691c\u8a0e\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[653,503,397,672],"backnumber":[1943],"series":[1152],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-13 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