{"id":165915,"date":"2019-01-10T10:15:54","date_gmt":"2019-01-10T01:15:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=165915"},"modified":"2019-01-10T11:34:51","modified_gmt":"2019-01-10T02:34:51","slug":"tax-effects-article-63","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-63\/","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\u7b2c11\u56de\u3011\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u7a0e\u52b9\u679c\u8003\u616e\u5f8c\u306e\u8ca0\u62c5\u7387\u306e\u5dee\u7570\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\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u7a0e\u52b9\u679c\u8003\u616e\u5f8c\u306e\u8ca0\u62c5\u7387\u306e\u5dee\u7570\u300d<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/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\u7af9\u672c\u3000\u6cf0\u660e<\/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\uff16\u56de\u3011\u300c\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-58\/\" target=\"_blank\">\u3010\u7b2c\uff16\u56de\u3011<\/a>\u304b\u3089<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\u7b2c10\u56de\u3011\u300c\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-62\/\" target=\"_blank\">\u524d\u56de<\/a>\u307e\u3067\u3001\u500b\u5225\u306e\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3001\u4e3b\u306b\u3069\u3053\u307e\u3067\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u304b\u3068\u3044\u3046\u3001\u3044\u308f\u3070\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5074\u9762\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u3066\u304d\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5074\u9762\u3001\u3068\u308a\u308f\u3051\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3067\u3069\u306e\u3088\u3046\u306b\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u306e\u95a2\u4fc2\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u70b9\u3092\u8aac\u660e\u3057\u3066\u3044\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684<\/strong><\/h4>\n<p>\u3053\u306e\u9023\u8f09\u306e<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\u8aac\u660e\u3057\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u306f\u3001\u300e\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u3092\u5408\u7406\u7684\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u3053\u3068\u300f\u306b\u3042\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001<span style=\"color: #800000;\"><strong>\u3010\u4f8b\uff11\u3011<\/strong><\/span>\u306e\u3088\u3046\u306a\u4f1a\u793e\u304c\u3042\u3063\u305f\u3068\u3059\u308b\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u3010\u4f8b\uff11\u3011<\/strong><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-165924\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-1.png\" alt=\"\" width=\"400\" height=\"420\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-1.png 707w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-1-285x300.png 285w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><br \/>\n\u3082\u3057\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u304c\u306a\u3051\u308c\u3070\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5229\u7528\u8005\u306b<strong>\u3010\u56f3\uff11\u3011<\/strong>\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u611f\u3058\u3055\u305b\u3066\u3057\u307e\u3046\u3067\u3042\u308d\u3046\u3002\u3053\u3046\u3044\u3063\u305f\u7591\u554f\u3092\u89e3\u6d88\u3055\u305b\u308b\u305f\u3081\u306b\u7a0e\u52b9\u679c\u4f1a\u8a08\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff11\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3068\u9069\u7528\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u9055\u3044<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-165923\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-2.png\" alt=\"\" width=\"1209\" height=\"783\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-2.png 1209w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-2-300x194.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-2-1024x663.png 1024w\" sizes=\"(max-width: 1209px) 100vw, 1209px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u300c\u6cd5\u4eba\u7a0e\u7b49\u00f7\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u304c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u4e00\u81f4\u3057\u306a\u3044\u7406\u7531<\/strong><\/h4>\n<p>\u524d\u63b2<strong>\u3010\u56f3\uff11\u3011<\/strong>\u306e\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u300d\u3067\u306f\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u6cd5\u4eba\u7a0e\u7b49\u306e\u91d1\u984d\u3092\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3067\u9664\u3057\u305f\u5272\u5408\u3068\u304c\u6982\u306d\u4e00\u81f4\u3059\u308b\u3053\u3068\u3092\u793a\u305b\u305f\u3002<\/p>\n<p>\u3053\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u91d1\u984d\u3092\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3067\u9664\u3057\u305f\u5272\u5408\u306e\u3053\u3068\u3092\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\u300d\u3068\u3044\u3046\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u3001<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#fefee8;color:#000000;border-color:#000000;\">\n\t\t<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387 <strong><span style=\"color: #b22222;\">\u2252<\/span><\/strong> \u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/p>\n<\/div>\n\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#fefee8;color:#000000;border-color:#000000;\">\n\t\t<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387 <strong><span style=\"color: #b22222;\">\uff1d<\/span><\/strong> \u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/p>\n<\/div>\n\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306f\u307b\u3068\u3093\u3069\u306a\u3044\u3002\u306a\u305c\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\u306f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u4e00\u81f4\u3057\u306a\u3044\u306e\u304b\u3002<\/p>\n<p>\u305d\u308c\u306f<strong>\u3010\u56f3\uff12\u3011<\/strong>\u306e\u3088\u3046\u306b\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u8abf\u6574\u9805\u76ee\u304c\u5b58\u5728\u3059\u308b\u305f\u3081\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff12\u3011\u3000\u7533\u544a\u66f8\u4e0a\u306e\u8abf\u6574\u9805\u76ee\u3068P\/L\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u95a2\u4fc2<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-165925\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-3.png\" alt=\"\" width=\"1521\" height=\"839\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-3.png 1521w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-3-300x165.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-3-1024x564.png 1024w\" sizes=\"(max-width: 1521px) 100vw, 1521px\" \/><\/a><\/p>\n<p>\u3082\u3057\u3001\u3059\u3079\u3066\u306e\u8abf\u6574\u9805\u76ee\u306b\u7a0e\u52b9\u679c\u4f1a\u8a08\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u3089\u3001<strong>\u3010\u56f3\uff13\u3011<\/strong>\u306e\u3088\u3046\u306b\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\u306f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u4e00\u81f4\u3059\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff13\u3011\u3000\u4ea4\u969b\u8cbb\u7b49\u3084\u53d7\u53d6\u914d\u5f53\u7b49\u306b\u7a0e\u52b9\u679c\u4f1a\u8a08\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u5834\u5408<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-165926\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-4.png\" alt=\"\" width=\"1087\" height=\"759\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u7a0e\u52b9\u679c\u8003\u616e\u5f8c\u306e\u8ca0\u62c5\u7387\u306e\u5dee\u7570\u306e\u8aac\u660e<\/strong><\/h4>\n<p>\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4f1a\u793e\u3067\u306f\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\u3068\u306b\u5927\u304d\u306a\u5dee\u304c\u3042\u308b\u5834\u5408\u3001\u4e3b\u306a\u5dee\u7570\u539f\u56e0\u3092\u6ce8\u8a18\u3068\u3057\u3066\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p><span style=\"color: #800000;\"><strong>\u3010\u4f8b\uff12\u3011<\/strong><\/span>\u306e\u4f1a\u793e\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\u306e\u4e3b\u306a\u5dee\u7570\u539f\u56e0\u3092\u793a\u3059\u3068\u3001<strong>\u3010\u56f3\uff14\u3011<\/strong>\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u3010\u4f8b\uff12\u3011<\/strong><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-165927\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-5.png\" alt=\"\" width=\"400\" height=\"383\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\uff14\u3011\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\u306e\u4e3b\u306a\u5dee\u7570\u539f\u56e0<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-165928\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/zeikoka11-6.png\" alt=\"\" width=\"1230\" height=\"673\" \/><\/a><\/p>\n<p>\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3067\u306f\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u308b\u304c\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\u56db\uff09\u4e0a\u3001\u8cbb\u7528\uff08\u640d\u91d1\uff09\u306b\u306a\u3089\u305a\u52a0\u7b97\u3055\u308c\u6240\u5f97\u91d1\u984d\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u6700\u7d42\u7684\u306b\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306b\u5bfe\u3057\u3066\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d1,000\u00d7\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738730\uff05\u3092\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca15,000\u3067\u9664\u3057\u305f\u5272\u5408\u3060\u3051\u3001<span style=\"border-bottom: 3px double #b22222; color: #b22222;\">\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\u300d\u304c\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u300d\u3088\u308a\u3082\u5927\u304d\u304f\u306a\u308b<\/span>\u305f\u3081\u3001<strong>\u3010\u56f3\uff14\u3011<\/strong>\u306e\u3088\u3046\u306b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306b\u52a0\u3048\u308b\u3088\u3046\u306b\u8868\u8a18\u3059\u308b\u3002<\/p>\n<p>\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d\u306f\u3001\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u3068\u53cd\u5bfe\u3067\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3067\u306f\u53ce\u76ca\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u308b\u304c\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\u56db\uff09\u4e0a\u3001\u53ce\u76ca\uff08\u76ca\u91d1\uff09\u306b\u306a\u3089\u305a\u6e1b\u7b97\u3055\u308c\u6240\u5f97\u91d1\u984d\u306b\u542b\u307e\u308c\u306a\u3044\u305f\u3081\u3001\u6700\u7d42\u7684\u306b\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d\u306b\u5bfe\u3057\u3066\u300c\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u300d\u3092\u8ca0\u62c5\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d\u25b3500\u00d7\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738730\uff05\u3092\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca15,000\u3067\u9664\u3057\u305f\u5272\u5408\u3060\u3051\u3001<span style=\"border-bottom: 3px double #b22222; color: #b22222;\">\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\u300d\u304c\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u300d\u3088\u308a\u3082\u5c0f\u3055\u304f\u306a\u308b<\/span>\u305f\u3081\u3001<strong>\u3010\u56f3\uff14\u3011<\/strong>\u306e\u3088\u3046\u306b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u304b\u3089\u6e1b\u3089\u3059\u3088\u3046\u306b\u8868\u8a18\u3059\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>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u3088\u308a\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\u304c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u8fd1\u3044\u5024\u306b\u306a\u308b\uff08\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u3092\u5408\u7406\u7684\u306b\u5bfe\u5fdc\u3055\u305b\u308b\uff09\u3088\u3046\u306b\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3067\u8868\u73fe\u3057\u3066\u3044\u308b\uff08<strong>\u3010\u56f3\uff11\u3011<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u4f1a\u793e\u3067\u306f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\u3068\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u306e\u9593\u306b\u5927\u304d\u306a\u5dee\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e3b\u306a\u5dee\u7570\u8981\u56e0\u3092\u6ce8\u8a18\u3068\u3057\u3066\u958b\u793a\u3057\u3066\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u3088\u3063\u3066\u3001\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u3092\u5408\u7406\u7684\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u793a\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08<strong>\u3010\u56f3\uff14\u3011<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306f\u4e0a\u8a18\uff12\u70b9\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u304a\u3044\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 15px; border-radius: 15px;background-color:#edf8dd;color:#000000;border-color:#006400;\">\n\t\t<h4 style=\"text-align: center;\"><strong><span style=\"color: #baf8c1;\">\u25c6<\/span>\u3000<span style=\"color: #c1da9b;\">\u25c6<\/span>\u3000<span style=\"color: #baf8c1;\">\u25c6<\/span>\u3000\u9023\u8f09\u7d42\u4e86\u306b\u3042\u305f\u3063\u3066\u3000<span style=\"color: #baf8c1;\">\u25c6<\/span>\u3000<span style=\"color: #c1da9b;\">\u25c6<\/span>\u3000<span style=\"color: #baf8c1;\">\u25c6<\/span><\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n\u3053\u308c\u307e\u3067<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>\u304b\u3089\u3001\u7d4c\u7406\u521d\u5fc3\u8005\u304c\u7406\u89e3\u3057\u306b\u304f\u3044\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u4e00\u756a\u91cd\u8981\u306a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u3066\u304d\u305f\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u5b9f\u52d9\u3067\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u8ad6\u70b9\u304c\u7d61\u307f\u5408\u3063\u3066\u8907\u96d1\u306a\u3088\u3046\u306b\u898b\u3048\u3066\u3057\u307e\u3046\u304c\u3001\u3072\u3082\u89e3\u3044\u3066\u307f\u308b\u3068\u3001\u3044\u305a\u308c\u3082\u6839\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u3053\u308c\u307e\u3067\u89e3\u8aac\u3057\u3066\u304d\u305f\u3082\u306e\u3068\u540c\u3058\u3067\u3042\u308b\u305f\u3081\u3001\u672c\u9023\u8f09\u3067\u8aac\u660e\u3057\u305f\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u305c\u3072\u3053\u306e\u6a5f\u4f1a\u306b\u62bc\u3055\u3048\u3066\u304a\u3044\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002\n<\/div>\n<\/div>\n<\/div>\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\u9023\u8f09\u4e86\uff09<\/p>\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  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