{"id":154485,"date":"2018-07-05T10:20:04","date_gmt":"2018-07-05T01:20:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=154485"},"modified":"2023-08-02T17:50:43","modified_gmt":"2023-08-02T08:50:43","slug":"income-article-350","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-350\/","title":{"rendered":"monthly TAX views\u3000-No.66-\u300c\u9032\u3080\u201c\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u201d\u304b\u3089\u306e\u60c5\u5831\u5165\u624b\u306e\u8b70\u8ad6\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.66-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9032\u3080\u201c\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u201d\u304b\u3089\u306e\u60c5\u5831\u5165\u624b\u306e\u8b70\u8ad6\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>\u50cd\u304d\u65b9\u6539\u9769\u6cd5\u304c\u6210\u7acb\u3057\u305f\u3002\u975e\u6b63\u898f\u96c7\u7528\u306e\u51e6\u9047\u6539\u5584\uff08\u540c\u4e00\u52b4\u50cd\u30fb\u540c\u4e00\u8cc3\u91d1\uff09\u3084\u9577\u6642\u9593\u52b4\u50cd\u306e\u662f\u6b63\u3001\u3055\u3089\u306b\u306f\u9ad8\u53ce\u5165\u306e\u4e00\u90e8\u5c02\u9580\u8077\u3092\u52b4\u50cd\u6642\u9593\u306e\u898f\u5236\u304b\u3089\u5916\u3059\u9ad8\u5ea6\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u5236\u5ea6\u306a\u3069\u304c\u3053\u308c\u304b\u3089\u5b9f\u884c\u306b\u79fb\u3055\u308c\u308b\u3002<\/p>\n<p>\u50cd\u304d\u65b9\u306e\u3082\u3068\u3067\u517c\u696d\u30fb\u526f\u696d\u3001\u30af\u30e9\u30a6\u30c9\u30ef\u30fc\u30ab\u30fc\u304c\u5897\u3048\u3066\u304f\u308b\u3068\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u500b\u4eba\u4e8b\u696d\u8005\u306e\u533a\u5206\u304c\u3042\u3044\u307e\u3044\u306b\u306a\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u30fb\u4e8b\u696d\u6240\u5f97\u30fb\u96d1\u6240\u5f97\u306a\u3069\u306e\u6240\u5f97\u5206\u985e\u3082\u3001\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u554f\u984c\u304c\u751f\u3058\u308b\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u30012017\u5e74\uff12\u6708\u63b2\u8f09\u306e<a title=\"monthly TAX views\u3000-No.49-\u300c\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u3068\u7a0e\u5236\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-239\/\" target=\"_blank\" rel=\"noopener\">\u672c\u9023\u8f09No.49<\/a>\u300c\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u3068\u7a0e\u5236\u300d\u306b\u304a\u3044\u3066\u4e00\u5ea6\u554f\u984c\u63d0\u8d77\u3057\u3066\u3044\u308b\u3002\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u3001\u30ae\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u306e\u767a\u9054\u306e\u4e0b\u3067\u751f\u3058\u308b\u7a0e\u3084\u793e\u4f1a\u4fdd\u969c\u306e\u554f\u984c\u3092\u771f\u5263\u306b\u691c\u8a0e\u3059\u3079\u304d\u3060\u3068\u3044\u3046\u5185\u5bb9\u3067\u3042\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u305d\u306e\u3053\u3068\u3092\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u4e3b\u5f79\u3068\u3082\u3044\u3046\u3079\u304d\u300c\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u306e\u8cac\u4efb\u300d\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3053\u306e\u554f\u984c\u3092\u3068\u3089\u3048\u3066\u307f\u305f\u3044\u3002<!--more--><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #b0e0e6;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u50cd\u304d\u65b9\u6539\u9769\u304c\u9032\u3093\u3067\u3044\u304f\u3068\u3001\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u4eba\uff08\u30af\u30e9\u30a6\u30c9\uff09\u306b\u696d\u52d9\u3092\u5916\u90e8\u59d4\u8a17\uff08\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\uff09\u3059\u308b\u30af\u30e9\u30a6\u30c9\u30bd\u30fc\u30b7\u30f3\u30b0\u3068\u3044\u3046\u5f62\u614b\u306e\u3082\u3068\u3067\u50cd\u304f\u4eba\u3005\u304c\u5897\u52a0\u3057\u3066\u304f\u308b\u3002\u526f\u696d\u30fb\u517c\u696d\u306e\u63a8\u5968\u3082\u3042\u308a\u3001\u30af\u30e9\u30a6\u30c9\u30ef\u30fc\u30ab\u30fc\u306e\u6570\u306f\u98db\u8e8d\u7684\u306b\u5897\u52a0\u3057\u3064\u3064\u3042\u308b\u30022017\u5e74\u5ea6\u306b\u306f\u305d\u306e\u898f\u6a21\u306f1,500\u5104\u5186\u306b\u3082\u9054\u3059\u308b\u3068\u3044\u3046\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5f7c\u3089\u30fb\u5f7c\u5973\u3089\u306b\u306f\u3001\u6700\u4f4e\u8cc3\u91d1\u6cd5\u3082\u9069\u7528\u3055\u308c\u305a\u3001\u9577\u6642\u9593\u52b4\u50cd\u306e\u3082\u3068\u4f4e\u8cc3\u91d1\u3067\u50cd\u3044\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u591a\u3044\u3068\u3044\u3046\u3002\u307e\u305f\u4f01\u696d\u306e\u798f\u5229\u539a\u751f\u5236\u5ea6\u3084\u793e\u4f1a\u4fdd\u967a\u5236\u5ea6\u3082\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u591a\u304f\u3001\u793e\u4f1a\u4fdd\u969c\u30fb\u30bb\u30fc\u30d5\u30c6\u30a3\u30fc\u30cd\u30c3\u30c8\u306e\u89b3\u70b9\u304b\u3089\u591a\u304f\u306e\u554f\u984c\u304c\u6307\u6458\u3055\u308c\u59cb\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f7c\u3089\u30fb\u5f7c\u5973\u3089\u306e\u30bb\u30fc\u30d5\u30c6\u30a3\u30fc\u30cd\u30c3\u30c8\u3092\u8003\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u307e\u305a\u306f\u5f7c\u3089\u306e\u6240\u5f97\u5b9f\u614b\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u3053\u308c\u306f\u5fb4\u7a0e\u306e\u305f\u3081\u3068\u3044\u3046\u3088\u308a\u3001\u52b9\u679c\u7684\u30fb\u52b9\u7387\u7684\u306a\u793e\u4f1a\u4fdd\u969c\u306e\u63d0\u4f9b\u306e\u305f\u3081\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u3046\u3044\u3046\u554f\u984c\u306e\u4e2d\u5fc3\u7684\u306a\u8cac\u4efb\u3092\u62c5\u3046\u306e\u306f\u3001\u4ef2\u4ecb\u306e\u5834\u3092\u63d0\u4f9b\u3057\u624b\u6570\u6599\u3092\u5f97\u308b\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u3067\u3042\u308d\u3046\u3002\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u306f\u3001\u30af\u30e9\u30a6\u30c9\u30ef\u30fc\u30ab\u30fc\u3078\u306e\u652f\u6255\u3044\u306a\u3069\u3092\u96fb\u5b50\u7684\u306b\u8a18\u9332\u30fb\u4fdd\u5b58\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u306a\u306e\u3067\u3001\u305d\u308c\u3092\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u7d10\u3065\u3051\u308c\u3070\u6b63\u78ba\u306a\u6240\u5f97\uff08\u53ce\u5165\uff09\u304c\u628a\u63e1\u3067\u304d\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u306b\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u4ed8\u3044\u305f\u652f\u6255\u8abf\u66f8\uff08\u8cc7\u6599\u60c5\u5831\uff09\u306e\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #b0e0e6;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>17\u5e74\uff16\u670819\u65e5\u306b\u958b\u50ac\u3055\u308c\u305f\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306e<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/zeicho\/2017\/29zen10kai.html\" target=\"_blank\" rel=\"noopener\">\u6d77\u5916\u8abf\u67fb\u5831\u544a\u66f8<\/a>\u306b\u306f\u3001\u300c\u7d4c\u6e08\u6d3b\u52d5\u304c\u591a\u69d8\u5316\u3059\u308b\u4e2d\u3001\u9069\u6b63\u516c\u5e73\u306a\u8ab2\u7a0e\u3092\u5b9f\u73fe\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u3001\u6cd5\u5b9a\u8abf\u66f8\u3084\u305d\u308c\u4ee5\u5916\u306e\u65b9\u6cd5\u306b\u3088\u308a\u3001\u5fc5\u8981\u306a\u60c5\u5831\u3092\u53ce\u96c6\u3067\u304d\u308b\u3088\u3046\u306a\u5236\u5ea6\u7684\u306a\u5bfe\u5fdc\u3082\u5fc5\u8981\u3068\u306a\u3063\u3066\u304f\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3002\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#D3D3D3;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u3014\u5148\u9032\u8af8\u56fd\u306e\u60c5\u5831\u5165\u624b\u306e\u72b6\u6cc1\u3015<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25b7<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30d5\u30e9\u30f3\u30b9<\/span><\/strong><\/p>\n<p>2014\u5e74\u306b\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u53d6\u5f15\u3092\u901a\u3058\u3066\u7a3c\u5f97\u3055\u308c\u305f\u6240\u5f97\u306b\u4fc2\u308b\u8ab2\u7a0e\u6f0f\u308c\u306e\u5897\u52a0\u7b49\u306b\u5bfe\u5fdc\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u8abf\u67fb\u5bfe\u8c61\u8005\u304c\u7279\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u6bb5\u968e\u3067\u3082\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6307\u5b9a\u3057\u3001\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u60c5\u5831\u7b49\u306e\u63d0\u4f9b\u3092\u8981\u8acb\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u3055\u308c\u305f\u3002<br \/>\n\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u69d8\u3005\u306a\u53d6\u5f15\u306e\u4ef2\u4ecb\u7b49\u3092\u884c\u3046\u4e8b\u696d\u8005\u304c\u3001\u5f53\u8a72\u53d6\u5f15\u306e\u5f53\u4e8b\u8005\u306e\u53ce\u5165\u7b49\u306b\u4fc2\u308b\u60c5\u5831\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u5831\u544a\u3059\u308b\u6cd5\u5b9a\u8abf\u66f8\u304c2020\u5e74\u304b\u3089\u5c0e\u5165\u3055\u308c\u308b\u4e88\u5b9a\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25b7<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30a4\u30ae\u30ea\u30b9<\/span><\/strong><\/p>\n<p>\u7a0e\u52d9\u5f53\u5c40\u304c\u4e0d\u7279\u5b9a\u306e\u7d0d\u7a0e\u8005\u306b\u4fc2\u308b\u60c5\u5831\u63d0\u4f9b\u8981\u8acb\u3092\u884c\u3046\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u30012013\u5e74\u30fb2016\u5e74\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u4e0b\u3067\u3001\u60c5\u5831\u63d0\u4f9b\u8981\u8acb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7b2c\u4e09\u8005\u306e\u7bc4\u56f2\u304c\u3001\u69d8\u3005\u306a\u53d6\u5f15\u306e\u4ef2\u4ecb\u7b49\u3092\u884c\u3046\u4e8b\u696d\u8005\u7b49\u306b\u62e1\u5927\u3055\u308c\u305f\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25b7<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30c9\u30a4\u30c4<\/span><\/strong><\/p>\n<p>\u5224\u4f8b\u306b\u57fa\u3065\u304d\u7a0e\u52d9\u5f53\u5c40\u304c\u4e0d\u7279\u5b9a\u306e\u7d0d\u7a0e\u8005\u306b\u4fc2\u308b\u60c5\u5831\u63d0\u4f9b\u8981\u8acb\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u3063\u305f\u304c\u30012017\u5e74\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u3053\u3046\u3057\u305f\u6a29\u9650\u304c\u6cd5\u5f8b\u4e0a\u660e\u6587\u5316\u3055\u308c\u305f\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25b7<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30a8\u30b9\u30c8\u30cb\u30a2<\/span><\/strong><\/p>\n<p>2017\u5e74\u304b\u3089\u3001\u30a6\u30fc\u30d0\u30fc\u304c\u904b\u8ee2\u624b\u306e\u540c\u610f\u306e\u4e0b\u3067\u3001\u305d\u306e\u904b\u8ee2\u624b\u306e\u53ce\u5165\u60c5\u5831\u3092\u56fd\u7a0e\u5e81\u306b\u63d0\u4f9b\u3057\u3001\u56fd\u7a0e\u5e81\u304c\u8a18\u5165\u6e08\u307f\u7533\u544a\u66f8\u306b\u53cd\u6620\u3059\u308b\u4ed5\u7d44\u307f\u3092\u5c0e\u5165\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25b7<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3<\/span><\/strong><\/p>\n<p>\u30a6\u30fc\u30d0\u30fc\u3092\u542b\u3081\u305f\u3059\u3079\u3066\u306e\u30bf\u30af\u30b7\u30fc\u696d\u754c\u306b\u3064\u3044\u3066\u3001\u5404\u904b\u8ee2\u624b\u304c\u6c11\u9593\u306e\u5831\u544a\u30bb\u30f3\u30bf\u30fc\u306b\u904b\u8ee2\u60c5\u5831\u3092\u5831\u544a\u3057\u3001\u56fd\u7a0e\u5e81\u306f\u5831\u544a\u30bb\u30f3\u30bf\u30fc\u306b\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25b7<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7c73\u56fd<\/span><\/strong><\/p>\n<p>\u9280\u884c\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7b49\u306e\u652f\u6255\u6c7a\u6e08\u4f1a\u793e\u306e\u307b\u304b\u3001\u30da\u30a4\u30d1\u30eb\u7b49\u306e\u7b2c\u4e09\u8005\u6c7a\u6e08\u4ee3\u884c\u696d\u8005\u306b\u5bfe\u3057\u3001\u58f2\u4e0a\u7b49\u306e\u6c7a\u6e08\u60c5\u5831\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u5831\u544a\u3059\u308b\u6cd5\u5b9a\u8abf\u66f8\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u3002\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u53d6\u5f15\u306e\u62e1\u5927\u7b49\u3092\u8e0f\u307e\u3048\u305d\u306e\u63d0\u51fa\u7bc4\u56f2\u306e\u62e1\u5927\u3082\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u307e\u305f\u3001\u6cd5\u5f8b\u306b\u9055\u53cd\u3057\u305f\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u4fe1\u3058\u308b\u306b\u8db3\u308b\u5408\u7406\u7684\u306a\u6839\u62e0\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306a\u3069\u306b\u306f\u3001\u30b8\u30e7\u30f3\u30fb\u30c9\u30a5\u30fb\u30b5\u30e2\u30f3\u30ba\uff08\u4e0d\u7279\u5b9a\u8005\u306b\u5bfe\u3059\u308b\u884c\u653f\u53ec\u559a\u72b6\uff09\u3068\u3044\u3046\u53f8\u6cd5\u7684\u624b\u6bb5\u306b\u3088\u308b\u8cc7\u6599\u63d0\u51fa\u304c\u53ef\u80fd\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u8cc7\u6599\u3092\u5143\u306b\u7b46\u8005\u52a0\u5de5\u3002<\/span><\/p>\n<p>\u5b9f\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u52d5\u304d\u306f\u3001OECD\u306e\u30dd\u30b9\u30c8BEPS\u306e\u4e2d\u3067\u3082\u8b70\u8ad6\u3055\u308c\u3066\u3044\u308b\u3002\uff13\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u4e2d\u9593\u5831\u544a\u66f8\uff08<a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.oecd.org\/ctp\/tax-challenges-arising-from-digitalisation-interim-report-9789264293083-en.htm\" target=\"_blank\" rel=\"noopener\">Tax Challenges Arising from Digitalization - interim Report 2018<\/a>, Chapter7. Special feature - Beyond the international tax rules\uff09\u3067\u306f\u3001\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u3068\u30ae\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u306e\u767a\u9054\u306e\u4e0b\u3067\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u304c\u8ca0\u3046\u3079\u304d\u8cac\u4efb\u3068\u3057\u3066\u3001\u6240\u5f97\u60c5\u5831\u306e\u63d0\u4f9b\u304c\u8b70\u8ad6\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u308f\u304c\u56fd\u3067\u3082\u5e74\u672b\u306b\u304b\u3051\u3066\u8b70\u8ad6\u304c\u5177\u4f53\u7684\u306b\u306a\u3063\u3066\u3044\u304f\u306e\u3067\u3042\u308d\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>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/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>\u50cd\u304d\u65b9\u6539\u9769\u6cd5\u304c\u6210\u7acb\u3057\u305f\u3002\u975e\u6b63\u898f\u96c7\u7528\u306e\u51e6\u9047\u6539\u5584\uff08\u540c\u4e00\u52b4\u50cd\u30fb\u540c\u4e00\u8cc3\u91d1\uff09\u3084\u9577\u6642\u9593\u52b4\u50cd\u306e\u662f\u6b63\u3001\u3055\u3089\u306b\u306f\u9ad8\u53ce\u5165\u306e\u4e00\u90e8\u5c02\u9580\u8077\u3092\u52b4\u50cd\u6642\u9593\u306e\u898f\u5236\u304b\u3089\u5916\u3059\u9ad8\u5ea6\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u5236\u5ea6\u306a\u3069\u304c\u3053\u308c\u304b\u3089\u5b9f\u884c\u306b\u79fb\u3055\u308c\u308b\u3002<br \/>\n\u50cd\u304d\u65b9\u306e\u3082\u3068\u3067\u517c\u696d\u30fb\u526f\u696d\u3001\u30af\u30e9\u30a6\u30c9\u30ef\u30fc\u30ab\u30fc\u304c\u5897\u3048\u3066\u304f\u308b\u3068\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u500b\u4eba\u4e8b\u696d\u8005\u306e\u533a\u5206\u304c\u3042\u3044\u307e\u3044\u306b\u306a\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u30fb\u4e8b\u696d\u6240\u5f97\u30fb\u96d1\u6240\u5f97\u306a\u3069\u306e\u6240\u5f97\u5206\u985e\u3082\u3001\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u554f\u984c\u304c\u751f\u3058\u308b\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":[190,177,167,181,290],"tags":[164,377,674,303,519],"backnumber":[1951],"series":[1152],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 04:04:39","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/154485"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=154485"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/154485\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=154485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=154485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=154485"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=154485"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=154485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}