{"id":150377,"date":"2018-05-24T10:20:11","date_gmt":"2018-05-24T01:20:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=150377"},"modified":"2018-05-23T14:02:18","modified_gmt":"2018-05-23T05:02:18","slug":"tax-article-271","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-271\/","title":{"rendered":"\u5c71\u672c\u5b88\u4e4b\u306e\u6cd5\u4eba\u7a0e\u201c\u4e00\u5200\u4e21\u65ad\u201d\u3000\u3010\u7b2c47\u56de\u3011\u300c\u884c\u653f\u306b\u304a\u3051\u308b\uff21\uff29\u6d3b\u7528\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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href=\"https:\/\/www.kantei.go.jp\/jp\/singi\/it2\/kettei\/pdf\/egov_actionplan.pdf\" 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\uff29\uff34\u5206\u91ce\u3078\u306e\u8ee2\u8077\u3067\u8cc3\u91d1\u5897<\/strong><\/h4>\n<p>\uff29\uff34\u5206\u91ce\u3067\u306e\u6c42\u4eba\u304c\u5897\u3048\u3001\u300c\u8cc3\u91d1\u304c\uff11\u5272\u4ee5\u4e0a\u5897\u3048\u305f\u300d\u3068\u3044\u3046\u8ee2\u8077\u8005\u304c\u5168\u4f53\u306e\uff13\u5272\u307b\u3069\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u539a\u751f\u52b4\u50cd\u7701\u306b\u3088\u308b\u3068\u3001\u524d\u8077\u3088\u308a\u3082\u9ad8\u3044\u8cc3\u91d1\u3092\u624b\u306b\u3059\u308b\u4eba\u306e\u5272\u5408\u304c35%\uff5e37\uff05\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5e73\u621030\u5e74\uff12\u6708\u306e\u5931\u696d\u7387\u306f2.5%\u3068\u4f4e\u3044\u6c34\u6e96\u306b\u3042\u308a\u307e\u3059\u3002\u4e00\u90e8\u306e\u8077\u7a2e\u3067\u306f\u4eba\u624b\u4e0d\u8db3\u304c\u6df1\u523b\u3068\u3044\u3046\u8ab2\u984c\u3082\u3042\u308a\u307e\u3059\u3002\u8ee2\u8077\u3067\u6210\u9577\u7523\u696d\u306b\u4eba\u304c\u79fb\u308c\u3070\u3001\u305d\u306e\u5206\u91ce\u3067\u65e5\u672c\u306e\u6210\u9577\u529b\u304c\u9ad8\u307e\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8ee2\u8077\u3067\u8cc3\u91d1\u304c\u6e1b\u3063\u305f\u308a\u3001\u5e0c\u671b\u3059\u308b\u984d\u306b\u5c4a\u304b\u306a\u3044\u4eba\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u793e\u4f1a\u4eba\u306e\u5b66\u3073\u76f4\u3057\u306a\u3069\u306e\u653f\u7b56\u652f\u63f4\u3082\u5fc5\u8981\u3068\u306a\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u624b\u63a2\u308a\u306e\u81ea\u6cbb\u4f53<\/strong><\/h4>\n<p>\u884c\u653f\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3084\uff29\uff34\u3001\uff21\uff29\u5c0e\u5165\u306e\u52b9\u679c\u306f\u5927\u304d\u304f\u3001\u4eca\u5f8c\u3082\u56fd\u3084\u81ea\u6cbb\u4f53\u304c\u3053\u308c\u3089\u3092\u63a1\u7528\u3059\u308b\u4f8b\u306f\u5897\u3048\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3055\u3044\u305f\u307e\u5e02\u3067\u306f\u6bce\u5e748,000\u4eba\u306e\u4fdd\u80b2\u5712\u5165\u6240\u5e0c\u671b\u8005\u304c\u3042\u308a\u3001\u3053\u308c\u3092\u5e02\u5185300\u30f6\u6240\u306b\u5272\u308a\u632f\u3063\u3066\u3044\u307e\u3059\u3002\u512a\u5148\u9806\u4f4d\u3084\u5144\u5f1f\u5165\u6240\u306a\u3069\u306e\u8907\u96d1\u306a\u8981\u7d20\u3092\u8003\u616e\u3059\u308b\u305f\u3081\u306b\u300130\u4eba\u306e\u8077\u54e1\u306750\u6642\u9593\u3092\u8cbb\u3084\u3059\u3053\u3068\u3082\u3042\u308b\u3068\u3044\u3044\u307e\u3059\u3002\u3053\u306e\u4f5c\u696d\u3092\uff21\uff29\u3067\u884c\u3046\u3068\u3001\u308f\u305a\u304b\u6570\u79d2\u3067\u884c\u3048\u305f\u3068\u3044\u3046\u306e\u3067\u3059\u3002\u307e\u305f\u3001\u8c4a\u6a4b\u5e02\u3067\u306f\u3001\u8981\u4ecb\u8b77\u5ea6\u306e\u8a8d\u5b9a\u306b\uff21\uff29\u3092\u6d3b\u7528\u3059\u308b\u5b9f\u9a13\u3092\u306f\u3058\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u81ea\u6cbb\u4f53\u306e\u696d\u52d9\u306e\u52b9\u7387\u5316\u3084\u30b3\u30b9\u30c8\u524a\u6e1b\u52b9\u679c\u306f\u975e\u5e38\u306b\u5927\u304d\u306a\u3082\u306e\u3067\u3059\u3002\u307e\u305f\u3001\u56fd\u3084\u81ea\u6cbb\u4f53\u306e\u4fdd\u6709\u3059\u308b\u30a4\u30f3\u30d5\u30e9\u306e\u8001\u673d\u5316\u304c\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u3082\uff21\uff29\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u5927\u5e45\u306a\u30b3\u30b9\u30c8\u524a\u6e1b\u304c\u306a\u3055\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\uff21\uff29\u3068\u304c\u3093\u6cbb\u7642\u3001\u4fdd\u967a<\/strong><\/h4>\n<p>\uff33\uff22\uff29\u751f\u547d\u4fdd\u967a\u3068\u8fd1\u757f\u5927\u5b66\u306f\u3001\uff21\uff29\u3092\u4f7f\u3063\u305f\u304c\u3093\u60a3\u8005\u5411\u3051\u306e\u81e8\u5e8a\u8a66\u9a13\u3092\u306f\u3058\u3081\u307e\u3057\u305f\u3002\u60a3\u8005\u306e\u304c\u3093\u7d44\u7e54\u3084\u8840\u6db2\u306a\u3069\u306e\u907a\u4f1d\u5b50\u60c5\u5831\u306a\u3069\u306e\u30c7\u30fc\u30bf\u3092\u57fa\u306b\u3001\uff21\uff29\u3067\u9069\u5207\u306a\u6cbb\u7642\u6cd5\u3092\u898b\u3064\u3051\u51fa\u3059\u306a\u3069\u3057\u3066\u6d3b\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u81a8\u5927\u306a\u91cf\u306e\u60c5\u5831\u3092\u6271\u3046\u3053\u3068\u3092\u5f97\u610f\u3068\u3059\u308b\uff21\uff29\u304c\u3001\u8cbb\u7528\u8ca0\u62c5\u8efd\u6e1b\u306e\u4fdd\u967a\u5546\u54c1\u306e\u958b\u767a\u306a\u3069\u3082\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u7523\u696d\u9769\u547d\u306e\u95a2\u9023\u4eba\u7269\u304b\u3089\uff21\uff29\u3078<\/strong><\/h4>\n<p>\u7523\u696d\u9769\u547d\u306e\u95a2\u9023\u4eba\u7269\u3092\u8003\u3048\u308b\u3068\u3001\u7b2c\u4e00\u6b21\u7523\u696d\u9769\u547d\u3067\u306f\u3001\u30c0\u30f4\u30a3\u30f3\u30c1\u3001\u30df\u30b1\u30e9\u30f3\u30b8\u30a7\u30ed\u3001\u30b3\u30da\u30eb\u30cb\u30af\u30b9\u3001\u30ac\u30ea\u30ec\u30a4\u3067\u3059\u3002\u7b2c\u4e8c\u6b21\u7523\u696d\u9769\u547d\u306f\u30c0\u30fc\u30a6\u30a3\u30f3\u3001\u7b2c\u4e09\u6b21\u7523\u696d\u9769\u547d\u304c\u30d5\u30ed\u30a4\u30c8\u3068\u306a\u308a\u3001\u73fe\u5728\u306e\u7b2c\u56db\u6b21\u7523\u696d\u9769\u547d\u3067\u306f\u3064\u3044\u306b\u4eba\u3067\u306f\u306a\u304f\u3001\uff21\uff29\u306a\u3069\u306e\uff29\uff34\u6280\u8853\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e16\u754c\u7d4c\u6e08\u30d5\u30a9\u30fc\u30e9\u30e0\u4f1a\u9577\u306e\u30af\u30e9\u30a6\u30b9\u30fb\u30b7\u30e5\u30ef\u30d6\u6c0f\u306f\u300c\u5909\u5316\u304c\u8457\u3057\u3055\u3092\u5897\u3059\u4e2d\u3067\u3001\u305d\u308c\u3092\u7a4d\u6975\u7684\u306b\u53d7\u3051\u5165\u308c\u305f\u3044\u4eba\u3005\u3001\u5f85\u3061\u3053\u304c\u308c\u3066\u3044\u308b\u4eba\u3005\u3068\u5909\u5316\u3092\u6050\u308c\u308b\u4eba\u3005\u306e\u76f8\u514b\u304c\u3042\u308b\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u3044\u305a\u308c\u6d88\u3048\u3066\u3044\u304f\u8077\u696d\u300d\u306e\u7b2c\u4e00\u306b\u7a0e\u7406\u58eb\u3092\u6319\u3052\u308b\u4eba\u3068\u3001\u5909\u5316\u3092\u6c42\u3081\u308b\u7a0e\u7406\u58eb\u306e\u3042\u308a\u65b9\u3092\u8003\u3048\u308b\u4eba\u304c\u3044\u308b\u306a\u304b\u3067\u3001\u79c1\u305f\u3061\u306f\uff21\uff29\u3092\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u304b\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<\/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>\u5e73\u621030\u5e74\uff11\u6708\u306b\u65e5\u672c\u653f\u5e9c\u306f\u884c\u653f\u306e\u96fb\u5b50\u5316\u306b\u5411\u3051\u305f\u300c\u30c7\u30b8\u30bf\u30eb\u30fb\u30ac\u30d0\u30e1\u30f3\u30c8\u5b9f\u884c\u8a08\u753b\u300d\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002<br \/>\n\u304b\u306d\u3066\u3088\u308a\u653f\u5e9c\u306f\u3001\u5168\u3066\u306e\u884c\u653f\u624b\u7d9a\u304d\u3092\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7533\u544a\u3067\u884c\u3046\u3053\u3068\u3092\u53ef\u80fd\u306b\u3067\u304d\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u307e\u3057\u305f\u304c\u3001\u73fe\u5728\u3001\u5168\u3066\u306e\u884c\u653f\u624b\u7d9a\u304d\u306e\u3046\u3061\u3001\u30cd\u30c3\u30c8\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u5272\u5408\u306f12%\u306b\u3068\u3069\u307e\u3063\u3066\u304a\u308a\u3001\u884c\u653f\u90e8\u9580\u306e\uff29\uff34\uff08\u60c5\u5831\u6280\u8853\uff09\u3001\uff21\uff29\uff08\u4eba\u5de5\u77e5\u80fd\uff09\u306e\u6d3b\u7528\u304c\u9032\u3093\u3067\u3044\u306a\u3044\u73fe\u72b6\u304c\u3042\u308a\u307e\u3059\u3002<br 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