{"id":16151,"date":"2013-06-06T10:20:11","date_gmt":"2013-06-06T01:20:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=16151"},"modified":"2014-02-06T19:51:41","modified_gmt":"2014-02-06T10:51:41","slug":"tax-article-25","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-25\/","title":{"rendered":"monthly TAX views\u3000-No.5-\u300c\u91d1\u878d\u6240\u5f97\u4e00\u4f53\u8ab2\u7a0e\u3001\u6b21\u306e\u8ab2\u984c\u306f\u300c\u91d1\u878d\u6240\u5f97\u300d\u306e\u5275\u8a2d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><em>monthly TAX views<\/em><\/h4>\n<h4 style=\"text-align: center;\"><em>-No.5-<\/em><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u91d1\u878d\u6240\u5f97\u4e00\u4f53\u8ab2\u7a0e\u3001<\/h4>\n<h4 style=\"text-align: center;\">\u6b21\u306e\u8ab2\u984c\u306f\u300c\u91d1\u878d\u6240\u5f97\u300d\u306e\u5275\u8a2d\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388<br \/>\n\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u7814\u7a76\u54e1<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u65e5\u672c\u7248ISA\uff08NISA\uff09\u3084\u6559\u80b2\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5275\u8a2d\u306a\u3069\u306b\u6ce8\u76ee\u304c\u96c6\u307e\u308b\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3060\u304c\u3001\u91d1\u878d\u6240\u5f97\u306e\u4e00\u4f53\u8ab2\u7a0e\u304c\u5e73\u621028\u5e74\uff11\u6708\u304b\u3089\u5927\u304d\u304f\u9032\u3080\u3053\u3068\u304c\u6c7a\u5b9a\u3055\u308c\u305f\u3053\u3068\u3082\u5fd8\u308c\u3066\u306f\u306a\u3089\u306a\u3044\u91cd\u8981\u4e8b\u9805\u3067\u3042\u308b\u3002<\/p>\n<p>\u5e73\u621016\u5e74\uff16\u6708\u3001\u65e7\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u304c\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zeicho\/tosin\/pdf\/160615a.pdf\" target=\"_blank\">\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u4e00\u4f53\u5316\u306b\u3064\u3044\u3066\u306e\u57fa\u672c\u7684\u8003\u3048\u65b9<\/a>\u300d\u3068\u984c\u3059\u308b\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u3066\u4ee5\u964d\u3001\u81ea\u6c11\u515a\u653f\u6a29\u4e0b\u306e\u5e73\u621021\u5e74\u304b\u3089\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u3068\u914d\u5f53\u306e\u640d\u76ca\u901a\u7b97\u304c\u53ef\u80fd\u306b\u306a\u308a\u5927\u304d\u306a\u4e00\u6b69\u3092\u8e0f\u307f\u51fa\u3057\u305f\u304c\u3001\u305d\u308c\u4ee5\u6765\u306e\u9032\u5c55\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u7b46\u8005\u304c\u91cd\u8981\u3068\u8003\u3048\u308b\u70b9\u306f\u3001\u516c\u793e\u50b5\u306e\u5229\u5b50\u6240\u5f97\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u70b9\u3068\u3001\u50b5\u6a29\u306b\u3064\u3044\u3066\u3082\u30ea\u30fc\u30de\u30f3\u50b5\u306e\u3088\u3046\u306b\u4fa1\u5024\u3092\u55aa\u5931\u3057\u305f\u5834\u5408\u3001\u305d\u308c\u3092\u640d\u5931\u3068\u307f\u306a\u3057\u3066\u640d\u76ca\u901a\u7b97\u3001\u7e70\u8d8a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u305f\u70b9\u3067\u3042\u308b\u3002<\/p>\n<p>\u4fa1\u5024\u55aa\u5931\u306e\u3088\u3046\u306a\u640d\u5931\u3092\u3001\u7279\u5b9a\u53e3\u5ea7\u3067\u7ba1\u7406\u3055\u308c\u3066\u3044\u308c\u3070\u640d\u76ca\u901a\u7b97\u53ef\u80fd\u3068\u3057\u305f\u3053\u3068\u306f\u3001\u300c\u640d\u5931\u300d\u306e\u6982\u5ff5\u3092\u5e83\u3052\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u8cc7\u7523\u306e\u904b\u7528\u304c\u30ea\u30b9\u30af\u3092\u5e2f\u3073\u308b\u4e2d\u3067\u3001\u30ea\u30b9\u30af\u8efd\u6e1b\u3092\u56f3\u308b\u305f\u3081\u306b\u306f\u5927\u5909\u91cd\u8981\u306a\u8a71\u3060\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u91d1\u878d\u6240\u5f97\u3068\u4e00\u62ec\u308a\u306b\u3055\u308c\u308b\u682a\u5f0f\u8b72\u6e21\u640d\u76ca\u3001\u914d\u5f53\u3068\u4e26\u3093\u3067\u3001\u5229\u5b50\u6240\u5f97\u307e\u3067\u30ab\u30d0\u30fc\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u308f\u3051\u3067\u3001\u6b8b\u308b\u306f\u3001\u5927\u53e3\u5b9a\u671f\u306e\u5229\u5b50\u6240\u5f97\u3084\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306a\u3069\u3060\u3051\u3068\u306a\u3063\u305f\u3002\u3053\u308c\u3089\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3082\u3001\u9806\u6b21\u9032\u3093\u3067\u3044\u304f\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u6b8b\u3055\u308c\u305f\u8ab2\u984c\u306b\u3064\u3044\u3066\u4e0a\u3052\u3066\u307f\u305f\u3044\u3002<\/p>\n<p>\u591a\u304f\u306e\u91d1\u878d\u5546\u54c1\u30fb\u91d1\u878d\u6240\u5f97\u304c\u4e00\u4f53\u8ab2\u7a0e\u306b\u306a\u308a\u76f8\u4e92\u306b\u640d\u76ca\u901a\u7b97\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u3001\u6cd5\u5f8b\u306e\u898f\u5b9a\u3076\u308a\u304c\u5927\u5909\u8907\u96d1\u306b\u306a\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u7b46\u8005\u306f\u3001\u300c\u91d1\u878d\u6240\u5f97\u300d\u3068\u3044\u3046\u6982\u5ff5\uff08\u3044\u308f\u3070\u300c\u7bb1\u300d\uff09\u3092\u7a0e\u6cd5\u306b\u8a2d\u3051\u3066\u3001\u305d\u3053\u306b\u91d1\u878d\u53d6\u5f15\u30fb\u5546\u54c1\u3092\u4e00\u3064\u305a\u3064\u6307\u5b9a\u3057\u3066\u3044\u304f\u65b9\u5f0f\u3092\u3068\u3063\u3066\u3044\u304f\u3053\u3068\u3092\u63d0\u8a00\u3057\u3066\u3044\u308b\u3002\u305d\u3046\u3059\u308c\u3070\u3001\u8907\u96d1\u306a\u640d\u76ca\u901a\u7b97\u898f\u5b9a\u3082\u3059\u3063\u304d\u308a\u3057\u305f\u3082\u306e\u306b\u306a\u308b\u306f\u305a\u3060\u3002<\/p>\n<p>\u3082\u3046\u4e00\u3064\u91cd\u8981\u306a\u63d0\u6848\u304c\u3042\u308b\u3002<br \/>\n\u305d\u308c\u306f\u3001\u300c\u91d1\u878d\u6240\u5f97\u300d\u306e\u7d4c\u8cbb\u30fb\u640d\u5931\u306e\u53d6\u6271\u3044\u3067\u3042\u308b\u3002<\/p>\n<p>\u73fe\u884c\u5236\u5ea6\u3067\u306f\u3001\u5229\u5b50\u6240\u5f97\u306b\u306f\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u305a\u3001\u914d\u5f53\u6240\u5f97\u306b\u306f\u8ca0\u50b5\u5229\u5b50\u63a7\u9664\u306e\u307f\u304c\u8a8d\u3081\u3089\u308c\u3001\u682a\u5f0f\u8b72\u6e21\u6240\u5f97\u306e\u640d\u5931\u306e\u53d6\u6271\u3044\u3082\u5236\u9650\u7684\u3067\u3042\u308b\u3002<br \/>\n\u3057\u304b\u3057\u3001\u6295\u8cc7\u4fe1\u8a17\u306b\u304a\u3051\u308b\u6295\u8cc7\u9867\u554f\u6599\u3001\u53e3\u5ea7\u4fdd\u7ba1\u624b\u6570\u6599\u306a\u3069\u306f\u3001\u91d1\u878d\u6240\u5f97\u3092\u5f97\u308b\u305f\u3081\u306b\u300c\u76f4\u63a5\u5fc5\u8981\u306a\u8cbb\u7528\u300d\u3067\u3042\u308b\u306e\u3067\u3001\u6240\u5f97\u7a0e\u306e\u8003\u3048\u65b9\u306b\u6cbf\u3063\u3066\u7d4c\u8cbb\u6027\u3092\u8a8d\u3081\u308b\u3079\u304d\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<p>\u8af8\u5916\u56fd\u306e\u4e8b\u4f8b\u3092\u8abf\u3079\u308b\u3068\u3001\u30c9\u30a4\u30c4\u3067\u306f\u3001\u5e74\u9593801\u30e6\u30fc\u30ed\u306e\u5b9a\u984d\u63a7\u9664\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3\u3067\u3082\u8cc7\u672c\u6240\u5f97\u306e\u5229\u5b50\u306b\u3064\u3044\u3066\u306e\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u91d1\u878d\u6240\u5f97\u306f\u4eba\u70ba\u7684\u306b\u640d\u5931\u3092\u767a\u751f\u3055\u305b\u3084\u3059\u304f\u3001\u79df\u7a0e\u56de\u907f\u306b\u4f7f\u308f\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u3002\u305d\u3053\u3067\u640d\u5931\u306e\u53d6\u8fbc\u307f\u306b\u3064\u3044\u3066\u306f\u4f55\u3089\u304b\u306e\u5236\u9650\u3092\u3059\u308b\u3053\u3068\u306f\u3084\u3080\u3092\u5f97\u306a\u3044\u304c\u3001\u305d\u3082\u305d\u3082\u91d1\u878d\u6240\u5f97\u4e00\u4f53\u8ab2\u7a0e\u306e\u3082\u3068\u3067\u306f\u3001\u91d1\u878d\u6240\u5f97\u3068\u52e4\u52b4\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u306f\u539f\u5247\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002\u305d\u308c\u306b\u3088\u3063\u3066\u3001\u79df\u7a0e\u56de\u907f\u306f\u57fa\u672c\u7684\u306b\u9632\u6b62\u3055\u308c\u3066\u3044\u308b\u3068\u306f\u3044\u3048\u3001\u91d1\u878d\u6240\u5f97\u306e\u4e2d\u3067\u306e\u7d4c\u8cbb\u30fb\u640d\u5931\u306b\u3064\u3044\u3066\u306f\u3001\u3082\u3063\u3068\u524d\u5411\u304d\u306b\u8003\u3048\u3066\u3082\u3088\u3044\u306e\u3067\u306f\u306a\u304b\u308d\u3046\u304b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u5c06\u6765\u306e\u91d1\u878d\u6240\u5f97\u4e00\u4f53\u8ab2\u7a0e\u5316\u306b\u5411\u3051\u305f\u5177\u4f53\u7684\u306a\u624b\u9806\u3092\u3001\u5de5\u7a0b\u8868\u3068\u3057\u3066\u3042\u3089\u304b\u3058\u3081\u516c\u8868\u3059\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u3084\u5e02\u5834\u95a2\u4fc2\u8005\u306e\u6cd5\u7684\u5b89\u5b9a\u6027\u3084\u4e88\u6e2c\u53ef\u80fd\u6027\u304c\u5897\u52a0\u3057\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u4e00\u4f53\u5316\u304c\u9032\u3080\u3082\u306e\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>1,500\u5146\u5186\u306e\u91d1\u878d\u8cc7\u7523\u3092\u3069\u3046\u6d3b\u7528\u3057\u3066\u3044\u304f\u304b\u3068\u3044\u3046\u70b9\u306f\u3001\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u3067\u682a\u4fa1\u304c\u4e0a\u6607\u3059\u308b\u4e2d\u3067\u3001\u308f\u304c\u56fd\u7d4c\u6e08\u653f\u7b56\u3068\u3057\u3066\u3082\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3060\u3002\u65b0\u305f\u306a\u767a\u60f3\u3067\u3001\u91d1\u878d\u6240\u5f97\u4e00\u4f53\u8ab2\u7a0e\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u3001\u9ad8\u9f62\u793e\u4f1a\u3092\u8fce\u3048\u3001\u8caf\u84c4\u3092\u904b\u7528\u3059\u308b\u6642\u4ee3\u306b\u3075\u3055\u308f\u3057\u3044\u3068\u8003\u3048\u3066\u3044\u308b\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<\/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    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