{"id":158809,"date":"2018-09-13T10:20:13","date_gmt":"2018-09-13T01:20:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=158809"},"modified":"2018-09-12T10:13:11","modified_gmt":"2018-09-12T01:13:11","slug":"tax-article-279","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-279\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c68\u56de\u3011\u300c\u7d71\u8a08\u6570\u5024\u304c\u79df\u7a0e\u6cd5\u89e3\u91c8\u306b\u4e0e\u3048\u308b\u5f71\u97ff\uff08\u305d\u306e\uff12\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c68\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u7d71\u8a08\u6570\u5024\u304c\u79df\u7a0e\u6cd5\u89e3\u91c8\u306b\u4e0e\u3048\u308b\u5f71\u97ff\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c67\u56de\u3011\u300c\u7d71\u8a08\u6570\u5024\u304c\u79df\u7a0e\u6cd5\u89e3\u91c8\u306b\u4e0e\u3048\u308b\u5f71\u97ff\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-275\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2160\u3000\u7d71\u8a08\u3068\u306f\u4f55\u304b\uff1f<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2161\u3000\u7d71\u8a08\u3068\u7acb\u6cd5\u30fb\u884c\u653f<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff11\uff09\u3000\u6a19\u672c\u8abf\u67fb<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff12\uff09\u3000\u7d71\u8a08\u5e74\u5831<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; 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0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\uff13\uff09\u3000\u6b21\u306b\u3001\u524d\u53d9\u7d66\u4e0e\u6240\u5f97\u7b49\u4e09\u7a2e\u306e\u6240\u5f97\u7a2e\u985e\u5225\u306e\u56fd\u6c11\u6240\u5f97\u3001\u8ab2\u7a0e\u6240\u5f97\uff08\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u3063\u305f\u6240\u5f97\uff09\u3001\u304a\u3088\u3073\u5f8c\u8005\u306e\u524d\u8005\u306b\u5bfe\u3059\u308b\u5272\u5408\uff08\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u7bc4\u56f2\uff09\u3001\u6240\u5f97\u8005\u4e00\u4eba\u5f53\u305f\u308a\u306e\u56fd\u6c11\u6240\u5f97\u3001\u7d0d\u7a0e\u8005\u4e00\u4eba\u5f53\u305f\u308a\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u63a8\u79fb\u306e\u6982\u6cc1\u30fb\u30fb\u30fb\u306b\u3088\u308c\u3070\u3001\u7d4c\u6e08\u4f01\u753b\u5e81\u306e\u56fd\u6c11\u6240\u5f97\u7d71\u8a08\u306b\u3088\u308b\u56fd\u6c11\u6240\u5f97\u91d1\u984d\uff08\u3053\u308c\u306f\u63a8\u8a08\u306b\u3088\u308b\u6570\u5b57\u3092\u672c\u8cea\u3068\u3059\u308b\u3002\uff09\u3068\u56fd\u7a0e\u5e81\u306e\u7a0e\u52d9\u7d71\u8a08\u306b\u3088\u308b\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\uff08\u3053\u308c\u306f\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308a\u73fe\u5b9f\u306b\u628a\u63e1\u3055\u308c\u305f\u5b9f\u6570\u3092\u672c\u8cea\u3068\u3059\u308b\u3002\uff09\u3068\u3092\u6bd4\u8f03\u3059\u308b\u306b\u3001\u662d\u548c42\u5e74\u3092\u4f8b\u306b\u3068\u308c\u3070\u3001\u7d66\u4e0e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u56fd\u6c11\u6240\u5f97\u304c18\u51464,049\u5104\u5186\u3001\u8ab2\u7a0e\u6240\u5f97\u304c13\u51466,193\u5104\u5186\u3068\u4e21\u8005\u306e\u9593\u306b\u3042\u307e\u308a\u5927\u5dee\u304c\u306a\u304f\u3001\u3057\u305f\u304c\u3063\u3066\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u7bc4\u56f2\u308274.0\uff05\u3068\u6975\u3081\u3066\u9ad8\u7387\u306b\u9054\u3057\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3001\u4e8b\u696d\u6240\u5f97\u306b\u304a\u3044\u3066\u306f\u3001\u56fd\u6c11\u6240\u5f97\u304c\uff14\u51464,293\u5104\u5186\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\uff11\u51463,696\u5104\u5186\u3068\u4e21\u8005\u306e\u9593\u306b\u304b\u306a\u308a\u306e\u5dee\u304c\u3042\u3063\u3066\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u7bc4\u56f2\u308230.9\uff05\u306b\u3068\u3069\u307e\u3063\u3066\u304a\u308a\u3001\u3055\u3089\u306b\u8fb2\u696d\u6240\u5f97\u306b\u304a\u3044\u3066\u306f\u3001\u56fd\u6c11\u6240\u5f97\u304c\uff12\u51464,860\u5104\u5186\u3001\u8ab2\u7a0e\u6240\u5f97\u304c1,771\u5104\u5186\u3068\u4e21\u8005\u306e\u9593\u306b\u975e\u5e38\u306b\u5927\u304d\u306a\u5dee\u304c\u3042\u308a\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u7bc4\u56f2\u3082\u3001\u7d66\u4e0e\u6240\u5f97\u306e10\u5206\u306e\uff11\u5f31\u3001\u4e8b\u696d\u6240\u5f97\u306e\uff14\u5206\u306e\uff11\u5f31\u306e\u50c5\u304b7.1\uff05\u306b\u3057\u304b\u3059\u304e\u306a\u3044\u3082\u306e\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n\u3059\u306a\u308f\u3061\u3001\u4eac\u90fd\u5730\u88c1\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u3001\u4e8b\u696d\u6240\u5f97\u8005\u53ca\u3073\u8fb2\u696d\u6240\u5f97\u8005\u306e\u9593\u306b\u5927\u304d\u306a\u5dee\u304c\u3042\u308b\u3068\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u300c\u53f3\u4e09\u6240\u5f97\u9593\u306e\u662d\u548c42\u5e74\u306b\u304a\u3051\u308b\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u7bc4\u56f2\u306e\u6bd4\u7387\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u524d\u8a18\u6570\u5b57\u309210\u3068\u3059\u308c\u3070\u3001\u4e8b\u696d\u6240\u5f97\u306f4.2\u3001\u8fb2\u696d\u6240\u5f97\u306f0.96\u3068\u975e\u5e38\u306b\u5927\u304d\u306a\u76f8\u9055\u304c\u3042\u308b\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u7d9a\u3051\u3066\u3001\u540c\u5730\u88c1\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u3068\u4e8b\u696d\u6240\u5f97\u3001\u8fb2\u696d\u6240\u5f97\u3068\u306e\u9593\u306e\u6355\u6349\u7387\u306e\u683c\u5dee\u306e\u6709\u7121\u3092\u691c\u8a0e\u3059\u308b\u306b\u306f\u3001\u3055\u3089\u306b\u6240\u5f97\u7a2e\u985e\u5225\u306e\u6240\u5f97\u968e\u7d1a\u5225\u5206\u5e03\u72b6\u6cc1\u3001\u6240\u5f97\u8005\u306e\u4e16\u5e2f\u69cb\u6210\u7b49\u306e\u4e8b\u60c5\u3092\u8003\u5bdf\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3057\u3066\u3001\u5404\u7a2e\u306e\u7d71\u8a08\u6570\u5024\u3092\u8a8d\u5b9a\u3057\u3066\u3044\u308b\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u5224\u793a\u306e\u6570\u5024\u3092\u8868\u306b\u307e\u3068\u3081\u305f\u3082\u306e\u3092\u63b2\u8f09\u3057\u3066\u304a\u304d\u305f\u3044\uff08\u6bd4\u8f03\u306e\u5834\u5408\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u3092100\u3068\u3057\u305f\u3082\u306e\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff11\uff1a\u6240\u5f97\u91d1\u984d\u7b49\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-158844\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-1.png\" alt=\"\" width=\"1144\" height=\"399\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-1.png 1144w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-1-300x104.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-1-1024x357.png 1024w\" sizes=\"(max-width: 1144px) 100vw, 1144px\" \/><\/a><\/p>\n<p><strong>\u56f3\u8868\uff11<\/strong>\u306b\u3088\u308b\u3068\u3001\u6240\u5f97\u8005\u4e00\u4eba\u5f53\u305f\u308a\u306e\u6240\u5f97\u6c34\u6e96\u306b\u3064\u3044\u3066\u306f\u3001\u8fb2\u696d\u6240\u5f97\u8005\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u3088\u308a\u5e7e\u5206\u4f4e\u304f\u3001\u4e8b\u696d\u6240\u5f97\u8005\u306f\u3001\u9006\u306b\u7d66\u4e0e\u6240\u5f97\u8005\u3088\u308a\u5e7e\u5206\u9ad8\u3044\u3068\u306e\u4e8b\u5b9f\u304c\u5206\u304b\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff12\uff1a\u4e16\u5e2f\u54e1\u6570\u7b49\u3011<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-158846\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-2.png\" alt=\"\" width=\"450\" height=\"148\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-2.png 872w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-2-300x99.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p>\u7d9a\u3044\u3066\u3001\u4eac\u90fd\u5730\u88c1\u306f\u3001\u5404\u4e16\u5e2f\u306e\u6276\u990a\u4eba\u6570\u7b49\u306b\u3064\u3044\u3066\u3082\u7d71\u8a08\u6570\u5024\u3092\u57fa\u306b\u691c\u8a0e\u3092\u52a0\u3048\u3066\u3044\u308b\u3002<strong>\u56f3\u8868\uff12<\/strong>\u306b\u304a\u3051\u308b<span style=\"color: #b22222;\">\uff0a\uff11<\/span>\u53ca\u3073<span style=\"color: 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style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff13\uff1a\u305d\u306e\u4ed6\u306e\u7d71\u8a08\u6570\u5024\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-158845\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-3.png\" alt=\"\" width=\"1156\" height=\"572\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-3.png 1156w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-3-300x148.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/09\/fukayomi68-3-1024x506.png 1024w\" sizes=\"(max-width: 1156px) 100vw, 1156px\" 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line-height:25px;-moz-border-radius: 0px; border-radius: 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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\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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    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