{"id":158429,"date":"2018-09-20T10:15:54","date_gmt":"2018-09-20T01:15:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=158429"},"modified":"2018-09-19T09:29:55","modified_gmt":"2018-09-19T00:29:55","slug":"tax-article-283","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-283\/","title":{"rendered":"\u4f01\u696d\u306e\uff3b\u96fb\u5b50\u7533\u544a\uff3d\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u7fa9\u52d9\u5316\u306e\u9069\u7528\u958b\u59cb\u6642\u671f\u300d\uff0d\u521d\u3081\u3066\u306e\u96fb\u5b50\u7533\u544a\u6642\u671f\u306e\u78ba\u8a8d\uff0d"},"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\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7fa9\u52d9\u5316\u306e\u9069\u7528\u958b\u59cb\u6642\u671f\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u521d\u3081\u3066\u306e\u96fb\u5b50\u7533\u544a\u6642\u671f\u306e\u78ba\u8a8d\uff0d<\/strong><\/h5>\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\u3044\u3064\u304b\u3089\u59cb\u307e\u308b\u306e\u3067\u3057\u3087\u3046\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\u306f\u3001\u300c2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff08\u8ab2\u7a0e\u671f\u9593\uff09\u300d\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u5834\u5408\u3001\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306e\u9069\u7528\u958b\u59cb\u6642\u671f\u3092\u56f3\u793a\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<!--more--><\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3010\u96fb\u5b50\u7533\u544a\u7fa9\u52d9\u5316\u306e\u9069\u7528\u958b\u59cb\u6642\u671f\u306e\u4f8b\u793a<span style=\"font-size: 12px;\">\u30fb\u30fb\u30fb\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\uff08\u671f\u9650\u5ef6\u9577\u306a\u3057\uff09\u306e\u5834\u5408<\/span>\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\/08\/eTaxqa3-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-158437\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/08\/eTaxqa3-1.png\" alt=\"\" width=\"2096\" height=\"1210\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/eTaxqa3-1.png 2096w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/eTaxqa3-1-300x173.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/08\/eTaxqa3-1-1024x591.png 1024w\" sizes=\"(max-width: 2096px) 100vw, 2096px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-top: -20px; padding-left: 15px; margin-bottom: 40px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u7fa9\u52d9\u5316\u5bfe\u8c61\u6cd5\u4eba\u306f\u3001\u305d\u306e\u7533\u544a\u306e\u7a2e\u985e\u306b\u95a2\u4fc2\u306a\u304f\u3001\u5bfe\u8c61\u4e8b\u696d\u5e74\u5ea6\uff08\u8ab2\u7a0e\u671f\u9593\uff09\u958b\u59cb\u306e\u65e5\u304c2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u3067\u3042\u308c\u3070\u3001\u96fb\u5b50\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div style=\"padding: 10px; border: 3px double #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4><span style=\"color: #b22222;\"><strong>\uff3b\u6cd5\u4eba\u7a0e\uff3d<\/strong><\/span><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u30012020\u5e74\uff14\u6708\uff11\u65e5\uff5e2021\u5e74\uff13\u670831\u65e5\u4e8b\u696d\u5e74\u5ea6\u5206\uff082021\u5e74\uff15\u670831\u65e5\u7533\u544a\u671f\u9650\u5206\uff09\u304b\u3089\u9069\u7528\u958b\u59cb\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u6cd5\u4eba\u7a0e\u4e88\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u30012020\u5e74\uff14\u6708\uff11\u65e5\uff5e2020\u5e74\uff19\u670830\u65e5\u4e8b\u696d\u5e74\u5ea6\u5206\uff082020\u5e7411\u670830\u65e5\u7533\u544a\u671f\u9650\u5206\uff09\u304b\u3089\u9069\u7528\u958b\u59cb\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u4f8b\u3048\u3070\u3001\uff13\u670831\u65e5\u304b\u3089\uff16\u670830\u65e5\u3078\u6c7a\u7b97\u671f\u5909\u66f4\u3057\u305f\u5834\u5408\u306b\u306f\u30012020\u5e74\uff14\u6708\uff11\u65e5\uff5e2020\u5e74\uff16\u670830\u65e5\u4e8b\u696d\u5e74\u5ea6\u5206\uff082020\u5e74\uff18\u670831\u65e5\u7533\u544a\u671f\u9650\u5206\uff09\u304b\u3089\u9069\u7528\u958b\u59cb\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px double #006400; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4><span style=\"color: #006400;\"><strong>\uff3b\u6d88\u8cbb\u7a0e\uff3d<\/strong><\/span><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u6d88\u8cbb\u7a0e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u30012020\u5e74\uff14\u6708\uff11\u65e5\uff5e2021\u5e74\uff13\u670831\u65e5\u8ab2\u7a0e\u671f\u9593\u5206\uff082021\u5e74\uff15\u670831\u65e5\u7533\u544a\u671f\u9650\u5206\uff09\u304b\u3089\u9069\u7528\u958b\u59cb\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #006400;\">\u2464<\/span>\u3000\u6d88\u8cbb\u7a0e\u4e2d\u9593\u7533\u544a\uff08\u5e7411\u56de\uff09\u306e\u5834\u5408\u306b\u306f\u3001\uff11\u56de\u76ee\uff082020\u5e74\uff14\u6708\uff11\u65e5\uff5e2020\u5e74\uff14\u670830\u65e5\u8ab2\u7a0e\u671f\u9593\u5206\uff09\u3001\uff12\u56de\u76ee\uff082020\u5e74\uff15\u6708\uff11\u65e5\uff5e2020\u5e74\uff15\u670830\u65e5\u8ab2\u7a0e\u671f\u9593\u5206\uff09\u306e\u671f\u9650\u3068\u306a\u308b2020\u5e74\uff17\u670831\u65e5\u7533\u544a\u671f\u9650\u5206\u304b\u3089\u9069\u7528\u958b\u59cb\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #006400;\">\u2465<\/span>\u3000\u4f8b\u3048\u3070\u3001\uff13\u670831\u65e5\u304b\u3089\uff16\u670830\u65e5\u3078\u6c7a\u7b97\u671f\u5909\u66f4\u3057\u305f\u5834\u5408\u306b\u306f\u30012020\u5e74\uff14\u6708\uff11\u65e5\uff5e2020\u5e74\uff16\u670830\u65e5\u8ab2\u7a0e\u671f\u9593\u5206\uff082020\u5e74\uff18\u670831\u65e5\u7533\u544a\u671f\u9650\u5206\uff09\u304b\u3089\u9069\u7528\u958b\u59cb\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2466<\/span>\u3000\u671f\u9593\u7279\u4f8b\uff08\uff11\u30f6\u6708\uff09\u306e\u5834\u5408\u306b\u306f\u30012020\u5e74\uff14\u6708\uff11\u65e5\uff5e2020\u5e74\uff14\u670830\u65e5\u8ab2\u7a0e\u671f\u9593\u5206\uff082020\u5e74\uff16\u670830\u65e5\u7533\u544a\u671f\u9650\u5206\uff09\u304b\u3089\u9069\u7528\u958b\u59cb\u3002<\/p>\n<\/div>\n<p style=\"margin-top: 20px;\">\u9069\u7528\u958b\u59cb\u6642\u671f\u306e\u4f8b\u793a\u306f\u4ee5\u4e0a\u306e\u3068\u304a\u308a\u3067\u3059\u304c\u3001\u5927\u4f01\u696d\u306e\u5834\u5408\u306b\u306f\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u304c\u5927\u304d\u304f\u3001\u6bce\u6708\u4e2d\u9593\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u304b\u3089\u3001<span style=\"color: #006400;\">\u2464<\/span>\u306e\u3088\u3046\u306b\u30012020\u5e74\uff17\u6708\u672b\u306b\u300c\uff11\u56de\u76ee\u306e\u4e2d\u9593\u7533\u544a\u300d\u3068\u300c\uff12\u56de\u76ee\u306e\u4e2d\u9593\u7533\u544a\u300d\u3092\u4f75\u305b\u3066\u96fb\u5b50\u7533\u544a\u3059\u308b\u3068\u3044\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u3001\u7fa9\u52d9\u5316\u5f8c\u521d\u3081\u3066\u306e\u96fb\u5b50\u7533\u544a\u3068\u306a\u308b\u4f01\u696d\u304c\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001\u78ba\u5b9a\u3001\u4e88\u5b9a\uff08\u4e2d\u9593\uff09\u3001\u4fee\u6b63\u306a\u3069\u306e\u7533\u544a\u533a\u5206\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u5bfe\u8c61\u4e8b\u696d\u5e74\u5ea6\uff08\u8ab2\u7a0e\u671f\u9593\uff09\u958b\u59cb\u306e\u65e5\u304c2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u3067\u3042\u308c\u3070\u3001\u7fa9\u52d9\u5316\u5bfe\u8c61\u6cd5\u4eba\u306f\u96fb\u5b50\u7533\u544a\u306b\u3088\u308a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\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 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>\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306f\u3001\u300c2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff08\u8ab2\u7a0e\u671f\u9593\uff09\u300d\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u5834\u5408\u3001\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306e\u9069\u7528\u958b\u59cb\u6642\u671f\u3092\u56f3\u793a\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\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":[331,539,456,455,332,477,437],"backnumber":[1962],"series":[832],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 12:17:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/158429"}],"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=158429"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/158429\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=158429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=158429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=158429"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=158429"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=158429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}