{"id":161300,"date":"2018-10-25T10:11:32","date_gmt":"2018-10-25T01:11:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=161300"},"modified":"2018-10-24T09:33:45","modified_gmt":"2018-10-24T00:33:45","slug":"tax-effects-article-61","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-61\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #426579;\">\u7a0e\u52b9\u679c\u4f1a\u8a08<\/span><span style=\"font-size: 18px;\">\u306b\u304a\u3051\u308b<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d<\/strong><\/span><span style=\"font-size: 18px;\">\u306e<\/span><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u57fa\u790e\u89e3\u8aac<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb<strong>\u3000\u7530\u4e2d\u3000\u826f\u4eae<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p><a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-60\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u901a\u5e38\u306e\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u3069\u306e\u3088\u3046\u306b\u7570\u306a\u308b\u306e\u304b\u3092\u8aac\u660e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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\/>\n\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2460\uff5e\u246e\uff09<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c\uff11\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2460\u300c\u6709\u4fa1\u8a3c\u5238\u306e\u53d6\u5f97\u300d\u2500\u53d7\u6e21\u671f\u9593\u5185\u306b\u671f\u672b\u65e5\u3092\u542b\u3080\u5834\u5408\u306e\u7d04\u5b9a\u65e5\u57fa\u6e96\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2460\u3000\u300c\u6709\u4fa1\u8a3c\u5238\u306e\u53d6\u5f97\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c\uff12\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2461\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u306e\u671f\u672b\u8a55\u4fa1\u300d\u2015\u984d\u9762\u3088\u308a\u4f4e\u3044\u4fa1\u984d\u3067\u50b5\u5238\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\uff08\u511f\u5374\u539f\u4fa1\u6cd5\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-2\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2461\u3000\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u306e\u671f\u672b\u8a55\u4fa1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c\uff13\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2462\u300c\u5272\u5f15\u624b\u5f62\u306e\u4f1a\u8a08\u51e6\u7406\u300d\u2015\u5272\u5f15\u6599\u3092\u58f2\u8cb7\u640d\u76ca\u3068\u3057\u3066\u6349\u3048\u308b\u304b\u3001\u91d1\u5229\u3068\u3057\u3066\u6349\u3048\u308b\u304b\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-3\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2462\u3000\u300c\u5272\u5f15\u624b\u5f62\u306e\u4f1a\u8a08\u51e6\u7406\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c48\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2463\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-5\/\" target=\"_blank\">\u3010\u7b2c48\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2463\u3000\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c49\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2464\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u30fb\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-6\/\" target=\"_blank\">\u3010\u7b2c49\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2464\u3000\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u30fb\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c50\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2465\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u50b5\u5238\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-7\/\" target=\"_blank\">\u3010\u7b2c50\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2465\u3000\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u50b5\u5238\u306e\u8a55\u4fa1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c51\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2466\u300c\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-8\/\" target=\"_blank\">\u3010\u7b2c51\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2466\u3000\u300c\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306e\u8a55\u4fa1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c86\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2467\u300c\u8cb8\u5012\u898b\u7a4d\u9ad8\u306e\u7b97\u5b9a\u306e\u969b\u306e\u50b5\u6a29\u306e\u533a\u5206\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-17\/\" target=\"_blank\">\u3010\u7b2c86\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2467\u3000\u300c\u8cb8\u5012\u898b\u7a4d\u9ad8\u306e\u7b97\u5b9a\u306e\u969b\u306e\u50b5\u6a29\u306e\u533a\u5206\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c87\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2468\u300c\u4e00\u822c\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-18\/\" target=\"_blank\">\u3010\u7b2c87\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2468\u3000\u300c\u4e00\u822c\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c88\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2469\u300c\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-19\/\" target=\"_blank\">\u3010\u7b2c88\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2469\u3000\u300c\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c89\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246a\u300c\u7834\u7523\u66f4\u751f\u50b5\u6a29\u7b49\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-20\/\" target=\"_blank\">\u3010\u7b2c89\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246a\u3000\u300c\u7834\u7523\u66f4\u751f\u50b5\u6a29\u7b49\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c124\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246b\u300c\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u6642\u4fa1\u8a55\u4fa1\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-48\/\" target=\"_blank\">\u3010\u7b2c124\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246b\u3000\u300c\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u6642\u4fa1\u8a55\u4fa1\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c125\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246c\u300c\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u7279\u4f8b\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-50\/\" target=\"_blank\">\u3010\u7b2c125\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246c\u3000\u300c\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u7279\u4f8b\u51e6\u7406\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c131\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246d\u300c\u4efb\u610f\u7d44\u5408\u3001\u533f\u540d\u7d44\u5408\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3001\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u7b49\u3078\u306e\u51fa\u8cc7\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-51\/\" target=\"_blank\">\u3010\u7b2c131\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246d\u3000\u300c\u4efb\u610f\u7d44\u5408\u3001\u533f\u540d\u7d44\u5408\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3001\u30ea\u30df\u30c6\u30c3\u30c9\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u7b49\u3078\u306e\u51fa\u8cc7\u306e\u4f1a\u8a08\u51e6\u7406\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c132\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246e\u300c\u5efa\u8a2d\u5354\u529b\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-52\/\" target=\"_blank\">\u3010\u7b2c132\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246e\u3000\u300c\u5efa\u8a2d\u5354\u529b\u91d1\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3000<\/strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5b9a\u7fa9<\/span><br \/>\n\u6642\u4fa1\u306e\u5909\u52d5\u306b\u3088\u308a\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u4fdd\u6709\u3059\u308b\u6709\u4fa1\u8a3c\u5238<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u6e80\u671f\u4fdd\u6709\u306e\u50b5\u6a29<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3000<\/strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5b9a\u7fa9<\/span><br \/>\n\u6e80\u671f\u307e\u3067\u6240\u6709\u3059\u308b\u610f\u56f3\u3092\u3082\u3063\u3066\u4fdd\u6709\u3059\u308b\u793e\u50b5\u305d\u306e\u4ed6\u306e\u50b5\u6a29<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u5b50\u4f1a\u793e\u682a\u5f0f\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u682a\u5f0f<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3000<\/strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5b9a\u7fa9<\/span><br \/>\n\u5b50\u4f1a\u793e\u307e\u305f\u306f\u95a2\u9023\u4f1a\u793e\u306e\u682a\u5f0f<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3000<\/strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5b9a\u7fa9<\/span><br \/>\n<span style=\"color: #b22222;\"><strong>\u2460<\/strong><\/span>\u304b\u3089<span style=\"color: #b22222;\"><strong>\u2462<\/strong><\/span>\u4ee5\u5916\u306e\u6709\u4fa1\u8a3c\u5238<\/p>\n<\/div>\n\u3053\u306e\u3046\u3061\u3001<span style=\"color: #b22222;\"><strong>\u2463<\/strong><\/span>\u306e\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306f\u6642\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u671f\u672b\u306b\u6642\u4fa1\u8a55\u4fa1\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u73fe\u884c\u306e\u4f1a\u8a08\u30eb\u30fc\u30eb\u3067\u306f\u8a55\u4fa1\u76ca\u306e\u8a08\u4e0a\u306f\u8a8d\u3081\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u307e\u305f\u3001\u8a55\u4fa1\u640d\u306f\u8457\u3057\u3044\u6642\u4fa1\u306e\u4e0b\u843d\u304c\u3042\u3063\u305f\u3068\u304d\u306b\u8a08\u4e0a\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u672c\u7a3f\u3067\u306f\u5168\u90e8\u7d14\u8cc7\u7523\u76f4\u5165\u6cd5\u3092\u524d\u63d0\u3068\u3059\u308b\uff09\u3002<!--more--><\/p>\n<p>\u3064\u307e\u308a\u3001\u9298\u67c4\u3054\u3068\u306b\u6642\u4fa1\u304c\u53d6\u5f97\u539f\u4fa1\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4e0b\u56de\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u8457\u3057\u3044\u6642\u4fa1\u306e\u4e0b\u843d\u3068\u5224\u65ad\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306f\u6642\u4fa1\u3068\u3059\u308b\u3082\u306e\u306e\u3001\u8a55\u4fa1\u5dee\u984d\u76f4\u63a5\u7d14\u8cc7\u7523\u306b\u8a08\u4e0a\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u3068\u304d\u306b\u8a08\u4e0a\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u304c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff11\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-161322\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-1.png\" alt=\"\" width=\"2046\" height=\"452\" \/><\/a><\/p>\n<p style=\"margin-top: -20px;\"><span style=\"font-size: 12px;\">\u203b<strong>\u3010\u56f3\uff11\u3011<\/strong>\u3067\u306f\u7a0e\u52b9\u679c\u306f\u8003\u616e\u5916\u3068\u3059\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u304c\u4e00\u6642\u5dee\u7570\u3068\u306a\u308b\u7406\u7531<\/strong><\/h4>\n<p>\u3053\u3053\u307e\u3067\u306e\u8aac\u660e\u3067\u3001\u9023\u8f09\u3092\u7d99\u7d9a\u7684\u306b\u3054\u89a7\u306e\u8aad\u8005\u306e\u4e2d\u306b\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u304c\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u8a08\u4e0a\u3055\u308c\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u4f1a\u8a08\u4e0a\u306e\u53ce\u76ca\u53c8\u306f\u8cbb\u7528\u3068\u7a0e\u52d9\u4e0a\u306e\u76ca\u91d1\u53c8\u306f\u640d\u91d1\u306e\u984d\u306f\u4e00\u81f4\u3059\u308b\u306e\u3060\u304b\u3089\u7a0e\u91d1\u306e\u524d\u6255\u3044\uff08\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\uff09\u3084\u7e70\u5ef6\u3079\uff08\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\uff09\u304c\u751f\u3058\u306a\u3044\u306e\u3067\u306f\u3001\u3068\u611f\u3058\u305f\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>\u305f\u3057\u304b\u306b\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306f\u7a0e\u984d\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u5f53\u671f\u7d14\u5229\u76ca\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u305f\u3081\u3001\u5f53\u671f\u306b\u7a0e\u91d1\u306e\u524d\u6255\u3044\u3084\u7e70\u5ef6\u3079\u306f\u751f\u3058\u306a\u3044\u304c\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u8003\u3048\u65b9\u306b\u3088\u308b\u3068\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306f\u4e00\u6642\u5dee\u7570\u3068\u306a\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u305d\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u3053\u3046\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684<\/strong><\/h4>\n<p>\u9023\u8f09<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u3068\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u8ad6\u70b9\u306b\u306a\u308b\u30ef\u30b1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-53\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u3067\u306f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u3092\u4e00\u8a00\u3067\u3044\u3046\u3068\u3001\u300c\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u5dee\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u300d\u3068\u8aac\u660e\u3057\u305f\u3002\u3067\u306f\u300c\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u5dee\u3092\u8abf\u6574\u3059\u308b\u3068\u3069\u306e\u3088\u3046\u306a\u7d50\u679c\u304c\u751f\u3058\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u3053\u3053\u3067\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u306b\u3064\u3044\u3066\u5800\u308a\u4e0b\u3052\u3066\u307f\u305f\u3044\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-161320\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-2.png\" alt=\"\" width=\"500\" height=\"96\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-2.png 1083w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-2-300x57.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-2-1024x197.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" 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style=\"border-bottom: double 3px #B22222;\">\u5c06\u6765\u306e\u652f\u6255\u7a0e\u984d\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u3059<\/span>\u3068\u3044\u3046\u91cd\u8981\u306a\u76ee\u7684\u304c\u3042\u308b\u3068\u3044\u3048\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u5c06\u6765\u601d\u8003<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u4f01\u696d\u306e\u5c06\u6765\u306e\u652f\u6255\u7a0e\u984d\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u3059\u4f1a\u8a08\u624b\u6cd5\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5c06\u6765\u306b\u7126\u70b9\u3092\u3042\u3066\u305f\u57fa\u6e96\u8a2d\u8a08\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u305d\u308c\u306f\u7a0e\u52b9\u679c\u306e\u76ee\u7684\u3068\u3057\u3066\u6319\u3052\u3066\u3044\u308b\u300c\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u5dee\u300d\u304c<span 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306e\u7279\u6b8a\u6027<\/strong><\/h4>\n<p>\u9023\u8f09<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-60\/\" target=\"_blank\">\u3010\u7b2c\uff18\u56de\u3011<\/a>\u307e\u3067\u306b\u53d6\u308a\u4e0a\u3052\u305f\u4e00\u6642\u5dee\u7570\u9805\u76ee\u3092\u3054\u89a7\u306b\u306a\u3063\u3066\u3044\u305f\u3060\u304f\u3068\u3001\u3059\u3079\u3066\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u3068\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u9593\u306b\u5dee\u304c\u751f\u3058\u3066\u3044\u308b\u3053\u3068\u306b\u6c17\u3065\u3044\u3066\u3044\u305f\u3060\u3051\u308b\u3060\u308d\u3046\u3002\u305f\u3060\u3057\u3001\u9023\u8f09<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-60\/\" target=\"_blank\">\u3010\u7b2c\uff18\u56de\u3011<\/a>\u307e\u3067\u306b\u53d6\u308a\u4e0a\u3052\u305f\u4e00\u6642\u5dee\u7570\u9805\u76ee\u3067\u306f\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u3068\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u306e\u9593\u306b\u3082\u5dee\u304c\u751f\u3058\u3066\u3044\u305f\u305f\u3081\u3001\u7a0e\u91d1\u306e\u524d\u6255\u3044\u304c\u7d50\u679c\u7684\u306b\u767a\u751f\u3057\u3066\u3044\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306f\u524d\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u305f\u7d50\u679c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u3067\u306f\u5e33\u7c3f\u4fa1\u984d\u304c\u6642\u4fa1\u306b\u8a55\u4fa1\u66ff\u3048\u3055\u308c\u3001\u5f53\u8a72\u8a55\u4fa1\u5dee\u984d\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u76f4\u63a5\u7d14\u8cc7\u7523\u306b\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u6642\u4fa1\u8a55\u4fa1\u3092\u884c\u3063\u305f\u5f53\u671f\u306e\u7a0e\u984d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u3002\u3053\u306e\u70b9\u304c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306e\u7279\u6b8a\u6027\u3068\u3044\u3048\u308b\u304c\u3001\u7a0e\u52d9\u4e0a\u306f\u539f\u5247\u7684\u306b\u6709\u4fa1\u8a3c\u5238\u306e\u6642\u4fa1\u8a55\u4fa1\u3092\u8a8d\u3081\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u9593\u306b\u5dee\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u6642\u4fa1\u8a55\u4fa1\u3092\u884c\u3063\u305f\u7d50\u679c\u3001\u8a55\u4fa1\u5dee\u640d\u304c\u8a08\u4e0a\u3055\u308c\u308c\u3070\u5c06\u6765\u6642\u70b9\u306b\u304a\u3044\u3066\u5f53\u8a72\u91d1\u984d\u3067\u58f2\u5374\u3057\u305f\u3068\u304d\u306b\u7a0e\u984d\u8ca0\u62c5\u304c\u8efd\u6e1b\u3059\u308b\u305f\u3081\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u306a\u308b\u3002\u4e00\u65b9\u3067\u8a55\u4fa1\u5dee\u76ca\u304c\u8a08\u4e0a\u3055\u308c\u308c\u3070\u5c06\u6765\u6642\u70b9\u306b\u304a\u3044\u3066\u5f53\u8a72\u91d1\u984d\u3067\u58f2\u5374\u3057\u305f\u3068\u304d\u306b\u7a0e\u984d\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b\u305f\u3081\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3068\u306a\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u539f\u5247\u51e6\u7406<\/strong><\/h4>\n<p>\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u500b\u3005\u306e\u9298\u67c4\u3054\u3068\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3092\u884c\u3044\u3001\u8a55\u4fa1\u5dee\u640d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u5f53\u8a72\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306e\u7d50\u679c\u306b\u57fa\u3065\u304d\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3057\u305f\u4e0a\u3067\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u3001\u8a55\u4fa1\u5dee\u76ca\u306b\u4fc2\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u539f\u5247\u51e6\u7406\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306f\u3001\u9023\u8f09<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4f1a\u793e\u5206\u985e\u3068\u306f\uff08\u524d\u7de8\uff09\u300d\uff0d\u5206\u985e\uff11\u30fb\uff12\u30fb\uff13\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-55\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u3068<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u4f1a\u793e\u5206\u985e\u3068\u306f\uff08\u5f8c\u7de8\uff09\u300d\uff0d\u5206\u985e\uff14\u30fb\uff15\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-56\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<strong>\u3010\u56f3\uff12\u3011<\/strong>\u306f\u5206\u985e\uff12\u306e\u4f1a\u793e\u306e\u539f\u5247\u51e6\u7406\u306e\u30a4\u30e1\u30fc\u30b8\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3010\u56f3\uff12\u3011\u3000\u539f\u5247\u51e6\u7406\uff1a\u5206\u985e\uff12\u306e\u4f1a\u793e\u30a4\u30e1\u30fc\u30b8\u56f3\uff08\u5b9f\u52b9\u7a0e\u7387\u306f30\uff05\u3068\u3059\u308b\uff09<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-161316\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-3.png\" alt=\"\" width=\"2129\" height=\"891\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-3.png 2129w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-3-300x125.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-3-1024x428.png 1024w\" sizes=\"(max-width: 2129px) 100vw, 2129px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5bb9\u8a8d\u51e6\u7406<\/strong><\/h4>\n<p>\u500b\u3005\u306e\u9298\u67c4\u3054\u3068\u3067\u306f\u306a\u304f\u3001<strong>\u3010\u56f3\uff13\u3011<\/strong>\u306e\u3088\u3046\u306b\u4e00\u62ec\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3010\u56f3\uff13\u3011\u3000\u5bb9\u8a8d\u51e6\u7406\uff1a\u4e00\u62ec\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-161317\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-4.png\" alt=\"\" width=\"1887\" height=\"1251\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-4.png 1887w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-4-300x198.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-4-1024x678.png 1024w\" sizes=\"(max-width: 1887px) 100vw, 1887px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 20px; text-indent: -20px;\">\u2460\u3000\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u53ef\u80fd\u306a\u4e00\u6642\u5dee\u7570\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad<\/h4>\n<p>\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u3092\u3001\u8a55\u4fa1\u5dee\u640d\u304c\u751f\u3058\u3066\u3044\u308b\u9298\u67c4\u3068\u8a55\u4fa1\u5dee\u76ca\u304c\u751f\u3058\u3066\u3044\u308b\u9298\u67c4\u3068\u306b\u533a\u5206\u3057\u3001\u8a55\u4fa1\u5dee\u640d\u306e\u9298\u67c4\u3054\u3068\u306e\u5408\u8a08\u984d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306e\u7d50\u679c\u306b\u57fa\u3065\u304d\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3057\u305f\u4e0a\u3067\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306f\u4f1a\u793e\u5206\u985e\u306b\u5fdc\u3058\u3066\u884c\u3046\uff08\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u7b49\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u624b\u9806\u306f\u9023\u8f09<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u624b\u9806\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-54\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u3092\u3001\u4f1a\u793e\u5206\u985e\u306e\u5224\u65ad\u306f\u9023\u8f09<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4f1a\u793e\u5206\u985e\u3068\u306f\uff08\u524d\u7de8\uff09\u300d\uff0d\u5206\u985e\uff11\u30fb\uff12\u30fb\uff13\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-55\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u53ca\u3073<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u4f1a\u793e\u5206\u985e\u3068\u306f\uff08\u5f8c\u7de8\uff09\u300d\uff0d\u5206\u985e\uff14\u30fb\uff15\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-56\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\uff09\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u304c\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001<strong>\uff14\uff08\uff11\uff09<\/strong>\u3067\u8aac\u660e\u3057\u305f\u539f\u5247\u51e6\u7406\u3068\u7d50\u679c\u306f\u540c\u69d8\u306b\u306a\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 20px; text-indent: -20px;\">\u2461\u3000\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u4e00\u6642\u5dee\u7570\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad<\/h4>\n<p>\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u4e00\u6642\u5dee\u7570\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u307e\u305a\u8a55\u4fa1\u5dee\u984d\u3092\u7d14\u984d\u3067\u628a\u63e1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u7d14\u984d\u3067\u8a55\u4fa1\u5dee\u76ca\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u5f53\u8a72\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3067\u3042\u308b\u305f\u3081\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u4ee5\u5916\u306e\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u306f\u76f8\u6bba\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7d14\u984d\u3067\u8a55\u4fa1\u5dee\u640d\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u7d14\u984d\u306e\u8a55\u4fa1\u5dee\u640d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3067\u3042\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u5f53\u8a72\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306f\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u901a\u5e38\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306f\u968f\u6642\u58f2\u5374\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u307e\u305f\u3001\u9577\u671f\u7684\u306b\u306f\u58f2\u5374\u3055\u308c\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u308b\u6709\u4fa1\u8a3c\u5238\u3067\u3042\u308b\u3053\u3068\u3092\u8003\u616e\u3057\u3001\u7d14\u984d\u306e\u8a55\u4fa1\u5dee\u640d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u4f1a\u793e\u5206\u985e\u306b\u5fdc\u3058\u3066\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\uff41\uff09\u3000\u5206\u985e\uff11\u53ca\u3073\u5206\u985e\uff12\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\uff08\u9023\u8f09<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u4f1a\u793e\u5206\u985e\u3068\u306f\uff08\u5f8c\u7de8\uff09\u300d\uff0d\u5206\u985e\uff14\u30fb\uff15\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-56\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u3010\u56f3\uff12\u3011\u306b\u304a\u3044\u3066\u5206\u985e\uff12\u306b\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u3092\u542b\u3080\uff09<\/strong><\/p>\n<p>\u53ce\u76ca\u529b\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u6240\u5f97\u304c\u671f\u672b\u6642\u70b9\u306e\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u6b8b\u9ad8\u3068\u6bd4\u8f03\u3057\u3066\u9ad8\u3044\u6c34\u6e96\u3067\u5b89\u5b9a\u7684\u306b\u751f\u3058\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u305f\u3081\u3001\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3010\u56f3\uff14\u3011\u3000\u5bb9\u8a8d\u51e6\u7406\uff1a\u5206\u985e\uff12\u306e\u4f1a\u793e\u3067\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u7d14\u984d\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-161318\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-5.png\" alt=\"\" width=\"2009\" height=\"703\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-5.png 2009w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-5-300x104.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-5-1024x358.png 1024w\" sizes=\"(max-width: 2009px) 100vw, 2009px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\uff42\uff09\u3000\u5206\u985e\uff13\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\uff08\u9023\u8f09<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u306e\u57fa\u790e\u89e3\u8aac\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u4f1a\u793e\u5206\u985e\u3068\u306f\uff08\u5f8c\u7de8\uff09\u300d\uff0d\u5206\u985e\uff14\u30fb\uff15\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-56\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u3010\u56f3\uff12\u3011\u306b\u304a\u3044\u3066\u5206\u985e\uff13\u306b\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u3092\u542b\u3080\uff09<\/strong><\/p>\n<p>\u5206\u985e\uff13\u306e\u5834\u5408\u3001\u53ce\u76ca\u529b\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u6240\u5f97\u306e\u767a\u751f\u304c\u5b89\u5b9a\u7684\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u539f\u5247\u7684\u306b\u5c06\u6765\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u53ef\u80fd\u671f\u9593\uff08\u304a\u304a\u3080\u306d\uff15\u5e74\uff09\u4ee5\u5185\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5f53\u8a72\u671f\u9593\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u53ef\u80fd\u306a\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u984d\u3092\u52a0\u6e1b\u3057\u305f\u984d\u306b\u57fa\u3065\u304d\u3001\u7d14\u984d\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u898b\u7a4d\u308b\u5834\u5408\u3001\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\"><strong>\u3010\u56f3\uff15\u3011\u3000\u5206\u985e\uff13\u3067\u3001\u5c06\u6765\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u53ef\u80fd\u671f\u9593\u304c\uff13\u5e74\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u4f1a\u793e\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u7d14\u984d\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-161319\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-6.png\" alt=\"\" width=\"2324\" height=\"862\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-6.png 2324w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-6-300x111.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/zeikoka9-6-1024x379.png 1024w\" sizes=\"(max-width: 2324px) 100vw, 2324px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\uff43\uff09\u3000\u5206\u985e\uff14\u53ca\u3073\u5206\u985e\uff15\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/strong><\/p>\n<p>\u3053\u308c\u3089\u306e\u4f1a\u793e\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u7d14\u984d\u306e\u8a55\u4fa1\u5dee\u640d\u306b\u4fc2\u308b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306f\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p>\u5206\u985e\uff14\u306e\u4f1a\u793e\u306f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306b\u5f93\u3063\u3066\u7fcc\u671f\u89e3\u6d88\u3059\u308b\u898b\u8fbc\u307f\u306e\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u304c\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u304c\u7fcc\u671f\u306b\u89e3\u6d88\u3059\u308b\u3053\u3068\u306f\u901a\u5e38\u306a\u3044\u305f\u3081\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u307e\u3068\u3081<\/strong><\/h4>\n<p>\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u53ef\u80fd\u306a\u4e00\u6642\u5dee\u7570\u3067\u3042\u308b\u304b\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u4e00\u6642\u5dee\u7570\u3067\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u691c\u8a0e\u3059\u308b\u30d5\u30ed\u30fc\u304c\u7570\u306a\u308b\u70b9\u3092\u3054\u78ba\u8a8d\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u304c\u4e00\u6642\u5dee\u7570\u3068\u306a\u308b\u7406\u7531\u304b\u3089\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u3089\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u6b21\u56de\u306f\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u3002<\/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;\">\u3010\u53c2\u8003\u3011\u3000\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/zeikouka_2016_1.pdf\" target=\"_blank\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\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>\u6b21\u56de\u306f11\u6708\u306e\u63b2\u8f09\u4e88\u5b9a\u3067\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 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