{"id":16664,"date":"2013-05-30T10:12:12","date_gmt":"2013-05-30T01:12:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=16664"},"modified":"2014-02-07T18:26:08","modified_gmt":"2014-02-07T09:26:08","slug":"tax-article-24","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-24\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301011\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff14\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301011\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e\uff14\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u81ea\u7531\u304c\u4e18\u7523\u80fd\u77ed\u671f\u5927\u5b66\u5c02\u4efb\u8b1b\u5e2b<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p><span style=\"font-size: 11px;\">\uff08\u524d\u56de\u306f<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301010\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff13\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-23\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff09<\/span><\/p>\n<p>\uff08\uff14\u3000\u4e3b\u6587\u306e\u4e3b\u8981\u7d20\u3092\u898b\u6975\u3081\u308b\u65b9\u6cd5\uff09<\/p>\n<h4><strong>\u2463\u3000\u4f75\u5408\u7684\u63a5\u7d9a\u8a5e\u300c\u53ca\u3073\u300d\u300c\u4e26\u3073\u306b\u300d\u306b\u3088\u308b\u6bb5\u968e\u69cb\u9020\u306e\u5206\u6790<\/strong><\/h4>\n<p>\u6cd5\u4ee4\u6587\u306b\u304a\u3044\u3066\u8a9e\u53e5\u3092\u4f75\u5408\u7684\u306b\u7d50\u3073\u4ed8\u3051\u308b\u4f75\u5408\u7684\u63a5\u7d9a\u8a5e\u306b\u306f\u3001\u300c\u53ca\u3073\u300d\u3068\u300c\u4e26\u3073\u306b\u300d\u304c\u7528\u3044\u3089\u308c\u308b\u3002\u3059\u306a\u308f\u3061\u3001<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301010\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff13\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-23\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e\u9078\u629e\u7684\u306b\u7d50\u3073\u4ed8\u3051\u308b\u8a9e\u306f\u82f1\u8a9e\u306e\u300cor\u300d\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u4f75\u5408\u7684\u306b\u7d50\u3073\u4ed8\u3051\u308b\u300c\u53ca\u3073\u300d\u300c\u4e26\u3073\u306b\u300d\u306f\u3001\u82f1\u8a9e\u306e\u300cand\u300d\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e21\u8005\u306f\u3001\u6587\u5b57\u7684\u610f\u5473\u306e\u4e0a\u3067\u306f\u540c\u3058\u3082\u306e\u3067\u3042\u308a\u3001\u65e5\u5e38\u7528\u8a9e\u3068\u3057\u3066\u306f\u540c\u3058\u3088\u3046\u306a\u610f\u5473\u3067\u533a\u5225\u305b\u305a\u306b\u4f7f\u308f\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u6cd5\u4ee4\u7528\u8a9e\u3068\u3057\u3066\u306e\u300c\u53ca\u3073\u300d\u3068\u300c\u4e26\u3073\u306b\u300d\u306f\u3001\u660e\u78ba\u306b\u4f7f\u3044\u5206\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5358\u7d14\u306b\u4e26\u5217\u7684\u306b\u4e26\u3076\u3060\u3051\u306e\u3068\u304d\u306b\u306f\u3001\u300c\u53ca\u3073\u300d\u304c\u4f7f\u308f\u308c\u3001\u8a9e\u53e5\u304c\uff13\u3064\u4ee5\u4e0a\u3067\u3042\u3063\u3066\u3082\u3001\u540c\u3058\u6bb5\u968e\u3067\u4e26\u3079\u308b\u3068\u304d\u306f\u3001\u6700\u521d\u306e\u63a5\u7d9a\u306f\u300c\u3001\u300d\u3067\u3064\u306a\u304e\u3001\u6700\u5f8c\u306e\u90e8\u5206\u3092\u300c\u53ca\u3073\u300d\u3067\u7d50\u3076\u3002\u3059\u306a\u308f\u3061\u3001\u300c\uff21\u53ca\u3073\uff22\u300d\u3084\u300c\uff21\u3001\uff22\u53ca\u3073\uff23\u300d\u300c\uff21\u3001\uff22\u3001\uff23\u53ca\u3073\uff24\u300d\u3068\u3044\u3046\u3075\u3046\u306b\u8868\u73fe\u3055\u308c\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c22\u6761\u7b2c\uff11\u9805\u306f\u3001\u300c\u5c45\u4f4f\u8005\u306b\u5bfe\u3057\u3066\u8ab2\u3059\u308b\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u306f\u3001\u7dcf\u6240\u5f97\u91d1\u984d\u3001\u9000\u8077\u6240\u5f97\u91d1\u984d\u53ca\u3073\u5c71\u6797\u6240\u5f97\u91d1\u984d\u3068\u3059\u308b\u3002\u300d\u3068\u3042\u308b\u3002\u3053\u3053\u3067\u306f\u300c\u7dcf\u6240\u5f97\u91d1\u984d\u300d\u300c\u9000\u8077\u6240\u5f97\u91d1\u984d\u300d\u300c\u5c71\u6797\u6240\u5f97\u91d1\u984d\u300d\u304c\u540c\u3058\u6bb5\u968e\u3067\u4e26\u3079\u3089\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u8a9e\u53e5\u3092\u5358\u7d14\u306b\u4e26\u5217\u3059\u308b\u3060\u3051\u306e\u3068\u304d\u306b\u306f\u300c\u53ca\u3073\u300d\u306e\u307f\u3092\u4f7f\u3046\u304c\u3001\u7d50\u5408\u3055\u308c\u308b\u8a9e\u53e5\u306b\u610f\u5473\u306e\u4e0a\u3067\u4e0a\u4e0b\u304c\u3042\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u300c\u53ca\u3073\u300d\u306e\u307b\u304b\u306b\u300c\u4e26\u3073\u306b\u300d\u3092\u4f7f\u3063\u3066\u305d\u306e\u9055\u3044\u3092\u6587\u8a00\u306e\u4e0a\u3067\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u5927\u304d\u306a\u610f\u5473\u306e\u4f75\u5408\u7684\u63a5\u7d9a\u8a5e\u306b\u306f\u300c\u4e26\u3073\u306b\u300d\u3092\u7528\u3044\u3001\u5c0f\u3055\u306a\u610f\u5473\u306e\u4f75\u5408\u7684\u63a5\u7d9a\u8a5e\u306b\u306f\u300c\u53ca\u3073\u300d\u3092\u7528\u3044\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u300c\uff21\u3082\uff22\u3082\uff23\u3082\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u3068\u304d\u3067\u3082\u3001\u300c\uff21\u3068\uff22\u300d\u3068\u306e\u7d50\u3073\u4ed8\u304d\u304c\u300c\uff23\u300d\u3068\u306e\u7d50\u3073\u4ed8\u304d\u3088\u308a\u3082\u4e00\u6bb5\u968e\u5f37\u3044\u3068\u304d\u306b\u306f\u300c\uff21\u53ca\u3073\uff22\u300d\u3068\u3057\u3066\u305d\u308c\u3092\u4e00\u7d44\u306b\u3057\u3001\u3055\u3089\u306b\u305d\u306e\u300c\uff21\u53ca\u3073\uff22\u300d\u306e\u30b0\u30eb\u30fc\u30d7\u3068\u300c\uff23\u300d\u3068\u3092\u300c\u4e26\u3073\u306b\u300d\u3092\u4f7f\u3063\u3066\u7d50\u3073\u4ed8\u3051\u3066\u3001\u300c\uff21\u53ca\u3073\uff22\u4e26\u3073\u306b\uff23\u300d\u3068\u8868\u73fe\u3057\u3001\u3053\u306e\u9593\u306e\u95a2\u4fc2\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u3010\uff19\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff12\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-22\/\" target=\"_blank\">\u524d\u3005\u56de<\/a>\u306b\u7d39\u4ecb\u3057\u305f\u6240\u5f97\u7a0e\u6cd5\u7b2c10\u6761\u5f8c\u534a\u306e\u300c\u3053\u306e\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u65e8\u3001\u305d\u306e\u8005\u306e\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u53ca\u3073\u4f4f\u6240\u4e26\u3073\u306b\u969c\u5bb3\u8005\u7b49\u306b\u8a72\u5f53\u3059\u308b\u65e8\u305d\u306e\u4ed6\u5fc5\u8981\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u3092\u63d0\u51fa\u3057\u305f\u3068\u304d\u300d\u3092\u518d\u3073\u56f3\u3067\u793a\u305b\u3070\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/05\/zeihou11-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-16665\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/05\/zeihou11-1.png\" alt=\"\" width=\"650\" height=\"299\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/zeihou11-1.png 886w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/zeihou11-1-300x138.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u5148\u306b\u300c\u6700\u5f8c\u306e\u90e8\u5206\u3092\u300c\u53ca\u3073\u300d\u3067\u7d50\u3076\u300d\u3068\u66f8\u3044\u305f\u304c\u3001\u4f75\u5408\u7684\u63a5\u7d9a\u306e\u8981\u7d20\u306e\u4e2d\u3067\u6700\u5f8c\u306b\u300c\u305d\u306e\u4ed6\uff5e\u300d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u305d\u306e\u4ed6\uff5e\u300d\u306e\u76f4\u524d\u306e\u8981\u7d20\u306e\u524d\u306b\u300c\u53ca\u3073\u300d\u3084\u300c\u4e26\u3073\u306b\u300d\u304c\u5165\u308b\u3002\u306a\u304a\u3053\u308c\u306f\u9078\u629e\u7684\u63a5\u7d9a\u3067\u3042\u308b\u300c\u53c8\u306f\u300d\u300c\u82e5\u3057\u304f\u306f\u300d\u306e\u5834\u5408\u3082\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u4f75\u5408\u7684\u63a5\u7d9a\u304c\uff13\u6bb5\u968e\u306b\u306a\u308b\u3068\u304d\u306f\u3001\u4e00\u756a\u5c0f\u3055\u3044\u6bb5\u968e\u306e\u63a5\u7d9a\u3060\u3051\u306b\u300c\u53ca\u3073\u300d\u3092\u7528\u3044\u3001\u305d\u306e\u4e0a\u306e\u63a5\u7d9a\u306b\u306f\u3044\u304f\u3064\u6bb5\u968e\u304c\u3042\u3063\u3066\u3082\u3059\u3079\u3066\u300c\u4e26\u3073\u306b\u300d\u3092\u7528\u3044\u308b\u3002\u6700\u3082\u5927\u304d\u3044\u63a5\u7d9a\u306b\u7528\u3044\u308b\u300c\u4e26\u3073\u306b\u300d\u3092\u300c<span style=\"color: #ff0000;\">\u5927\uff08\u304a\u304a\uff09\u4e26\u3073\u306b<\/span>\u300d\u3068\u547c\u3073\u3001\u305d\u308c\u3088\u308a\u3082\u5c0f\u3055\u3044\u63a5\u7d9a\u306b\u7528\u3044\u308b\u300c\u4e26\u3073\u306b\u300d\u3092\u300c<span style=\"color: #0000ff;\">\u5c0f\uff08\u3053\uff09\u4e26\u3073\u306b<\/span>\u300d\u3068\u547c\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u300c<span style=\"color: #ff0000;\">\u5927\u4e26\u3073\u306b<\/span>\u300d\u3082\u300c<span style=\"color: #0000ff;\">\u5c0f\u4e26\u3073\u306b<\/span>\u300d\u3082\u3001\u5171\u306b\u300c\u4e26\u3073\u306b\u300d\u3068\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u3060\u3051\u306a\u306e\u3067\u3001\u3069\u3061\u3089\u304c\u300c<span style=\"color: #ff0000;\">\u5927\u4e26\u3073\u306b<\/span>\u300d\u3067\u3069\u3061\u3089\u304c\u300c<span style=\"color: #0000ff;\">\u5c0f\u4e26\u3073\u306b<\/span>\u300d\u304b\u306f\u3001\u5217\u6319\u3055\u308c\u3066\u3044\u308b\u8a9e\u53e5\u306e\u610f\u5473\u306b\u3088\u308a\u89e3\u91c8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u3055\u3089\u306b\u6761\u6587\u306e\u4e2d\u306b\u306f\u3001\u3053\u306e\u4f75\u5408\u7684\u63a5\u7d9a\u304c\uff14\u6bb5\u968e\u4ee5\u4e0a\u306b\u308f\u305f\u308b\u5834\u5408\u3082\u51fa\u3066\u304f\u308b\u3002\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u3082\u3001\u4e00\u756a\u5c0f\u3055\u3044\u6bb5\u968e\u306e\u63a5\u7d9a\u306b\u4e00\u56de\u3060\u3051\u300c\u53ca\u3073\u300d\u3092\u4f7f\u3044\u3001\u305d\u308c\u4ee5\u5916\u306e\u3068\u3053\u308d\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4e26\u3073\u306b\u300d\u3092\u4f55\u56de\u3082\u4f7f\u3046\u3053\u3068\u306b\u306a\u308b\u3002\u3059\u306a\u308f\u3061\u300c<span style=\"color: #0000ff;\">\u5c0f\u4e26\u3073\u306b<\/span>\u300d\u304c\uff12\u6bb5\u968e\u4ee5\u4e0a\u306b\u306a\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u5834\u5408\u3082\u8a9e\u53e5\u306e\u610f\u5473\u306b\u3088\u308a\u89e3\u91c8\u3059\u308b\u3057\u304b\u306a\u3044\u3002<\/p>\n<p>\u3082\u3046\u4e00\u3064\u3001\u5225\u306e\u4f8b\u3067\u793a\u305d\u3046\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c23\u6761\u7b2c\uff11\u9805\u306b\u306f\u3001\u300c\u5229\u5b50\u6240\u5f97\u3068\u306f\u3001<span style=\"text-decoration: underline;\">\u516c\u793e\u50b5\u53ca\u3073\u9810\u8caf\u91d1\u306e\u5229\u5b50\uff08\u7565\uff09\u4e26\u3073\u306b\u5408\u540c\u904b\u7528\u4fe1\u8a17\u3001\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u516c\u52df\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\uff08\u7565\uff09<\/span>\u306b\u4fc2\u308b\u6240\u5f97\u3092\u3044\u3046\u3002\u300d\u3068\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u4e0b\u7dda\u90e8\u3092\u56f3\u3067\u793a\u305b\u3070\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/05\/zeihou11-2.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-16666\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/05\/zeihou11-2.png\" alt=\"\" width=\"632\" height=\"653\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/zeihou11-2.png 632w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/zeihou11-2-290x300.png 290w\" sizes=\"(max-width: 632px) 100vw, 632px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u306b\u3001\u300c<span style=\"color: #ff0000;\">\u5927\u4e26\u3073\u306b<\/span>\u300d\u300c<span style=\"color: #0000ff;\">\u5c0f\u4e26\u3073\u306b<\/span>\u300d\u306e\u4f8b\u3092\u793a\u305d\u3046\u3002<\/p>\n<p>\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c50\u6761\u306f\u3001\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u3088\u308a\u63d0\u4f9b\u3055\u308c\u308b\u62c5\u4fdd\u306e\u7a2e\u985e\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u3082\u306e\u3068\u3059\u308b\u3002\u300d\u3068\u3042\u308a\u3001\u305d\u306e\u7b2c\uff14\u53f7\u306b\u306f\u3001\u300c<span style=\"text-decoration: underline;\">\u5efa\u7269\u3001\u7acb\u6728\u53ca\u3073\u767b\u8a18\u3055\u308c\u308b\u8239\u8236\u4e26\u3073\u306b\u767b\u9332\u3092\u53d7\u3051\u305f\u98db\u884c\u6a5f\u3001\u56de\u8ee2\u7ffc\u822a\u7a7a\u6a5f\u53ca\u3073\u81ea\u52d5\u8eca\u4e26\u3073\u306b\u767b\u8a18\u3092\u53d7\u3051\u305f\u5efa\u8a2d\u6a5f\u68b0<\/span>\u3067\u3001\u4fdd\u967a\u306b\u9644\u3057\u305f\u3082\u306e\u300d\u3068\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u4e0b\u7dda\u90e8\u3092\u56f3\u3067\u793a\u305b\u3070\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/05\/zeihou11-3.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-16886\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/05\/zeihou11-3.png\" alt=\"\" width=\"598\" height=\"593\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/zeihou11-3.png 598w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/zeihou11-3-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/zeihou11-3-300x297.png 300w\" sizes=\"(max-width: 598px) 100vw, 598px\" \/><\/a><\/p>\n<p>\u6b21\u306b\u3001\u63a5\u7d9a\u8981\u7d20\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3064\u3044\u3066\u66f8\u304f\u3002\u3059\u306a\u308f\u3061\u300c\uff21\u53ca\u3073\uff22\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\uff08\u306b\u4fc2\u308b\uff09\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\uff23\u53ca\u3073\uff24\u300d\u3068\u3044\u3046\u8868\u73fe\u3067\u3001\u30bf\u30b9\u30ad\u639b\u3051\u306e\u7d44\u5408\u305b\u304c\u3042\u308b\u5834\u5408\u3068\u306a\u3044\u5834\u5408\u3068\u304c\u3042\u308b\u3053\u3068\u306f\u3001\u300c\u53c8\u306f\u300d\u306e\u5834\u5408\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u305d\u306e\u7d44\u5408\u305b\u306f\uff62\uff21\uff08\u306b\u4fc2\u308b\uff09\uff23\uff63\u3001\u300c\uff21\uff08\u306b\u4fc2\u308b\uff09\uff24\uff63\u3001\u300c\uff22\uff08\u306b\u4fc2\u308b\uff09\uff23\u300d\u53ca\u3073\u300c\uff22\uff08\u306b\u4fc2\u308b\uff09\uff24\u300d\u306e\uff14\u901a\u308a\u304c\u3042\u308a\u3001\u901a\u5e38\u3001\u3053\u308c\u3089\u306e\u3059\u3079\u3066\u306e\u7d44\u5408\u305b\u3092\u542b\u3093\u3067\u3044\u308b\uff08\u3044\u308f\u3086\u308b\u30bf\u30b9\u30ad\u639b\u3051\u3042\u308a\uff09\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u306a\u304b\u306b\u306f\u3001\uff62\uff21\uff08\u306b\u4fc2\u308b\uff09\uff23\u300d\u3068\u300c\uff22\uff08\u306b\u4fc2\u308b\uff09\uff24\uff63\u300d\u306e\uff12\u901a\u308a\u306e\u7d44\u5408\u305b\u306e\u307f\uff08\u3044\u308f\u3086\u308b\u30bf\u30b9\u30ad\u639b\u3051\u306a\u3057\uff09\u3092\u610f\u5473\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u3002<br \/>\n\u3053\u308c\u304c\u30bf\u30b9\u30ad\u639b\u3051\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u5185\u5bb9\u304b\u3089\u5224\u65ad\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u70b9\u306f\u3001<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301010\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff13\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-23\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e\u9078\u629e\u7684\u63a5\u7d9a\u8a5e\u306e\u5834\u5408\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3053\u3053\u3067\u3001\u4ed6\u306e\u4f75\u5408\u7684\u63a5\u7d9a\u8a5e\u306b\u3064\u3044\u3066\u3082\u89e6\u308c\u3066\u304a\u304f\u3002<\/p>\n<h4><strong>\u25c6\u300c\u304b\u3064\u300d<\/strong><\/h4>\n<p>\u300c\u304b\u3064\u300d\u306f\u3001\u5927\u304d\u306a\u63a5\u7d9a\u306e\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u308b\u307b\u304b\u3001\u63a5\u7d9a\u3055\u308c\u308b\u8a00\u8449\u304c\u4e92\u3044\u306b\u5bc6\u63a5\u4e0d\u53ef\u5206\u3067\u3042\u3063\u3066\u3001\u4e00\u4f53\u3068\u3057\u3066\u610f\u5473\u304c\u5b8c\u5168\u306b\u8868\u3055\u308c\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u7528\u3044\u3089\u308c\u308b\u3002\u307e\u305f\u3001\u300c\u304b\u3064\u300d\u3092\u7528\u3044\u3066\u52a0\u91cd\u7684\u8981\u4ef6\u3092\u793a\u3059\u5834\u5408\u3082\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u300c\u304b\u3064\u300d\u306e\u5f8c\u306b\u7d9a\u3051\u3066\u898f\u5b9a\u3055\u308c\u308b\u5185\u5bb9\u304c\u3001\u300c\u304b\u3064\u300d\u306e\u524d\u306b\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u5185\u5bb9\u3068\u5171\u306b\u5fc5\u8981\u3068\u3055\u308c\u308b\u8981\u4ef6\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059\u5834\u5408\u3067\u3042\u308b\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff12\u6761\u7b2c\uff14\u53f7\u306f\u975e\u6c38\u4f4f\u8005\u306e\u5185\u5bb9\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u304c\u3001\u300c\u5c45\u4f4f\u8005\u306e\u3046\u3061\u3001\u65e5\u672c\u306e\u56fd\u7c4d\u3092\u6709\u3057\u3066\u304a\u3089\u305a\u3001\u304b\u3064\u3001\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u304a\u3044\u3066\u56fd\u5185\u306b\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u671f\u9593\u306e\u5408\u8a08\u304c\uff15\u5e74\u4ee5\u4e0b\u3067\u3042\u308b\u500b\u4eba\u3092\u3044\u3046\u3002\u300d\u3068\u3042\u308b\u3002\u3053\u3053\u3067\u306f\u65e5\u672c\u306e\u56fd\u7c4d\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u306e\u4ed6\u306b\u3055\u3089\u306b\u300c\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u304a\u3044\u3066\u56fd\u5185\u306b\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u671f\u9593\u306e\u5408\u8a08\u304c\uff15\u5e74\u4ee5\u4e0b\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u8981\u4ef6\u3092\u52a0\u3048\u3066\u3044\u308b\u3002<\/p>\n<h4><strong>\u25c6\u300c\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u3068\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u3068\u300d<\/strong><\/h4>\n<p>\u6b21\u306b\u3001\u300c\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u3068\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u3068\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u540d\u8a5e\u3092\u9023\u7d50\u3059\u308b\u306e\u304c\u901a\u4f8b\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6761\u6587\u306e\u4e2d\u306b\u540d\u8a5e\u306e\u6b21\u306b\u300c\u3068\u300d\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\u540d\u8a5e\uff08\u53c8\u306f\u540d\u8a5e\u53e5\uff09\u3067\u300c\u3068\u300d\u3092\u4f34\u3046\u3082\u306e\u3092\u63a2\u3057\u51fa\u3057\u3001\u3053\u308c\u3089\u306e\u4e21\u8005\u3092\u4f75\u5408\u3057\u3001\u3042\u308f\u305b\u3066\u3069\u3046\u3044\u3046\u9023\u7d50\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u8003\u3048\u308b\u3068\u3088\u3044\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c201\u6761\u7b2c\uff11\u9805\uff12\u53f7\u30a4\u53f7\u306f\u3001\u305d\u306e\u652f\u6255\u3046\u9000\u8077\u624b\u5f53\u7b49\u3068\u305d\u306e\u652f\u6255\u6e08\u307f\u306e\u4ed6\u306e\u9000\u8077\u624b\u5f53\u7b49\u304c\u3044\u305a\u308c\u3082\u4e00\u822c\u9000\u8077\u624b\u5f53\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u5b9a\u3081\u3066\u304a\u308a\u3001\u300c<span style=\"text-decoration: underline;\">\u305d\u306e\u652f\u6255\u3046\u9000\u8077\u624b\u5f53\u7b49\u306e\u91d1\u984d<span style=\"color: #ff0000; text-decoration: underline;\">\u3068<\/span>\u305d\u306e\u652f\u6255\u6e08\u307f\u306e\u4ed6\u306e\u9000\u8077\u624b\u5f53\u7b49\u306e\u91d1\u984d<span style=\"color: #ff0000; text-decoration: underline;\">\u3068<\/span>\u306e\u5408\u8a08\u984d<\/span>\u304b\u3089\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u306e\uff12\u5206\u306e\uff11\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u300d\u3068\u3042\u308b\u3002\u3053\u306e\u4e0b\u7dda\u90e8\u306f\u3001\u300c\u305d\u306e\u652f\u6255\u3046\u9000\u8077\u624b\u5f53\u7b49\u306e\u91d1\u984d\u300d\u3068\u300c\u305d\u306e\u652f\u6255\u6e08\u307f\u306e\u4ed6\u306e\u9000\u8077\u624b\u5f53\u7b49\u306e\u91d1\u984d\u300d\u3068\u306e\u5408\u8a08\u984d\u3068\u306a\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<p style=\"text-align: left;\"><div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u6cd5\u4ee4\u6587\u306b\u304a\u3044\u3066\u8a9e\u53e5\u3092\u4f75\u5408\u7684\u306b\u7d50\u3073\u4ed8\u3051\u308b\u4f75\u5408\u7684\u63a5\u7d9a\u8a5e\u306b\u306f\u3001\u300c\u53ca\u3073\u300d\u3068\u300c\u4e26\u3073\u306b\u300d\u304c\u7528\u3044\u3089\u308c\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u524d\u56de\u306e\u9078\u629e\u7684\u306b\u7d50\u3073\u4ed8\u3051\u308b\u8a9e\u306f\u82f1\u8a9e\u306e\u300cor\u300d\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u4f75\u5408\u7684\u306b\u7d50\u3073\u4ed8\u3051\u308b\u300c\u53ca\u3073\u300d\u300c\u4e26\u3073\u306b\u300d\u306f\u3001\u82f1\u8a9e\u306e\u300cand\u300d\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u4e21\u8005\u306f\u3001\u6587\u5b57\u7684\u610f\u5473\u306e\u4e0a\u3067\u306f\u540c\u3058\u3082\u306e\u3067\u3042\u308a\u3001\u65e5\u5e38\u7528\u8a9e\u3068\u3057\u3066\u306f\u540c\u3058\u3088\u3046\u306a\u610f\u5473\u3067\u533a\u5225\u305b\u305a\u306b\u4f7f\u308f\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u6cd5\u4ee4\u7528\u8a9e\u3068\u3057\u3066\u306e\u300c\u53ca\u3073\u300d\u3068\u300c\u4e26\u3073\u306b\u300d\u306f\u3001\u660e\u78ba\u306b\u4f7f\u3044\u5206\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[163,366],"backnumber":[1696],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-13 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