{"id":158403,"date":"2018-09-13T10:18:55","date_gmt":"2018-09-13T01:18:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=158403"},"modified":"2018-09-12T10:27:51","modified_gmt":"2018-09-12T01:27:51","slug":"tax-article-280","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-280\/","title":{"rendered":"\u4f01\u696d\u306e\uff3b\u96fb\u5b50\u7533\u544a\uff3d\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u7fa9\u52d9\u5316\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6cd5\u4eba\u306e\u7bc4\u56f2\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4f01\u696d\u306e<span style=\"color: #333399;\">\uff3b\u96fb\u5b50\u7533\u544a\uff3d<\/span>\u5b9f\u52d9<span style=\"color: #006400;\">\uff31<\/span>\uff06<span style=\"color: #800080;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7fa9\u52d9\u5316\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6cd5\u4eba\u306e\u7bc4\u56f2\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\uff33\uff2b\uff2a\u7dcf\u5408\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5742\u672c\u3000\u771f\u4e00\u90ce<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#123a00;\">\n\t\t<h4 style=\"padding: 10px; border: 3px solid #123a00; background-color: #d6f2bd; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u3008\u8cea\u554f\u3009 <\/strong><\/h4>\n<p><strong>\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306f\u3069\u3046\u3044\u3046\u6cd5\u4eba\u304c\u5bfe\u8c61\u3067\u3059\u304b\u3002<\/strong><\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #800080;\"><strong>\u25cf\u25cb\u25cf\u25cb\u89e3\u8aac\u25cb\u25cf\u25cb\u25cf<\/strong><\/span><\/h4>\n<p>\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6cd5\u4eba\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\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:#006400;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong><span style=\"color: #006400;\">\uff08\uff11\uff09\u3000<\/span>\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u5185\u56fd\u6cd5\u4eba\u306e\u3046\u3061\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u6642\u306b\u304a\u3044\u3066\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\uff08\u4ee5\u4e0b\u300c\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u76f8\u4e92\u4f1a\u793e\u3001\u6295\u8cc7\u6cd5\u4eba\u53ca\u3073\u7279\u5b9a\u76ee\u7684\u4f1a\u793e<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong><span style=\"color: #006400;\">\uff08\uff12\uff09\u3000<\/span>\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e<\/strong><\/p>\n<p><span style=\"color: #006400;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u306b\u63b2\u3052\u308b\u6cd5\u4eba\u306b\u52a0\u3048\u3001\u56fd\u53ca\u3073\u5730\u65b9\u516c\u5171\u56e3\u4f53<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u3092\u8868\u306b\u307e\u3068\u3081\u308b\u3068\u3001\u4e0b\u8868\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306e\u5bfe\u8c61\u6cd5\u4eba\u3011<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/eTaxqa2-1-3.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-159383\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/eTaxqa2-1-3.png\" alt=\"\" width=\"2070\" height=\"838\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/eTaxqa2-1-3.png 2070w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/eTaxqa2-1-3-300x121.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/eTaxqa2-1-3-1024x414.png 1024w\" sizes=\"(max-width: 2070px) 100vw, 2070px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -3px; padding-left: 30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff11<\/span>\u3000\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u306e\u5224\u5b9a\u306f\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u3067\u884c\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -3px; padding-left: 30px; margin-bottom: 40px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff12<\/span>\u3000\u8cc7\u672c\u91d1\u3001\u51fa\u8cc7\u91d1\u3001\u6301\u5206\u7b49\u306e\u5b9a\u3081\u304c\u306a\u3044\u6cd5\u4eba\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7fa9\u52d9\u5316\u306e\u5bfe\u8c61\u5916\u3002<\/span><\/p>\n<div style=\"padding: 10px; border: 2px double #CD5C5C; background-color: #fffafa; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\u25b7\uff3b\u30dd\u30a4\u30f3\u30c8\uff11\uff3d<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u304c\uff11\u5104\u5186\u8d85\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u6642\u300d\u306b\u5224\u5b9a\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u5f8c\u306b\u6e1b\u8cc7\u3092\u884c\u3044\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u3068\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u7fa9\u52d9\u5316\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u671f\u9593\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u308b\u6cd5\u4eba\u306e\u5404\u8ab2\u7a0e\u671f\u9593\u306e\u6d88\u8cbb\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u3082\u3001\u8ab2\u7a0e\u671f\u9593\u958b\u59cb\u306e\u6642\u3067\u306f\u306a\u304f\u300c\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u6642\u300d\u306b\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 2px double #CD5C5C; background-color: #fffafa; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\u25b7\uff3b\u30dd\u30a4\u30f3\u30c8\uff12\uff3d<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">\u8a2d\u7acb\u6839\u62e0\u6cd5\u306b\u3001<span style=\"color: #4682b4;\">\u2460<\/span>\u305d\u306e\u8cc7\u672c\u91d1\u53c8\u306f\u51fa\u8cc7\u91d1\u81ea\u4f53\u306b\u3064\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3001<span style=\"color: #4682b4;\">\u2461<\/span>\u305d\u306e\u8cc7\u672c\u91d1\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u51fa\u8cc7\u306b\u3064\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3001<span style=\"color: #4682b4;\">\u2462<\/span>\u524d\u8a18\u306e\u307b\u304b\u3001\u5b9a\u6b3e\u306b\u51fa\u8cc7\u6301\u5206\u306b\u95a2\u3059\u308b\u5b9a\u3081\u304c\u3042\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u305f\u5236\u5ea6\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u7fa9\u52d9\u5316\u5bfe\u8c61\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 2px double #CD5C5C; background-color: #fffafa; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\u25b7\uff3b\u30dd\u30a4\u30f3\u30c8\uff13\uff3d<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">\u300c\u76f8\u4e92\u4f1a\u793e\u300d\u3001\u300c\u6295\u8cc7\u6cd5\u4eba\u300d\u3001\u300c\u7279\u5b9a\u76ee\u7684\u4f1a\u793e\u300d\u3001\u300c\u56fd\u300d\u53ca\u3073\u300c\u5730\u65b9\u516c\u5171\u56e3\u4f53\u300d\u306f\u3001\u4e00\u5f8b\u7fa9\u52d9\u5316\u5bfe\u8c61\u6cd5\u4eba\u3068\u306a\u308a\u307e\u3059\uff08\u56fd\u53ca\u3073\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306f\u3001\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 2px double #CD5C5C; background-color: #fffafa; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\u25b7\uff3b\u30dd\u30a4\u30f3\u30c8\uff14\uff3d<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">\u5185\u56fd\u6cd5\u4eba\u306b\u306f\u3001\u516c\u5171\u6cd5\u4eba\uff08\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u307f\uff09\u30fb\u516c\u76ca\u6cd5\u4eba\u7b49\u30fb\u5354\u540c\u7d44\u5408\u7b49\u3092\u542b\u307f\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u53ca\u3073\u5916\u56fd\u6cd5\u4eba\u306f\u3001\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u5bfe\u8c61\u6cd5\u4eba\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: 20px;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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 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