{"id":167761,"date":"2019-01-17T10:20:34","date_gmt":"2019-01-17T01:20:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=167761"},"modified":"2019-01-16T13:58:00","modified_gmt":"2019-01-16T04:58:00","slug":"tax-article-302","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-302\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c72\u56de\u3011\u300c\u793e\u4f1a\u901a\u5ff5\u304b\u3089\u8aad\u307f\u89e3\u304f\u79df\u7a0e\u6cd5\uff08\u305d\u306e\uff13\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c72\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u793e\u4f1a\u901a\u5ff5\u304b\u3089\u8aad\u307f\u89e3\u304f\u79df\u7a0e\u6cd5\uff08\u305d\u306e\uff13\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c70\u56de\u3011\u300c\u793e\u4f1a\u901a\u5ff5\u304b\u3089\u8aad\u307f\u89e3\u304f\u79df\u7a0e\u6cd5\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-292\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2160\u3000\u793e\u4f1a\u901a\u5ff5\u3068\u306f\u4f55\u304b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2161\u3000\u79df\u7a0e\u6cd5\u3068\u793e\u4f1a\u901a\u5ff5<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000\u8208\u9280\u4e8b\u4ef6<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff12\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c71\u56de\u3011\u300c\u793e\u4f1a\u901a\u5ff5\u304b\u3089\u8aad\u307f\u89e3\u304f\u79df\u7a0e\u6cd5\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-299\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000\u8ca1\u7523\u5206\u4e0e\u306b\u4fc2\u308b\u7b2c\u4e8c\u6b21\u7d0d\u7a0e\u7fa9\u52d9<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff11\uff09\u3000\u8ca1\u7523\u5206\u4e0e\u3068\u300c\u8457\u3057\u304f\u4f4e\u3044\u984d\u306e\u5bfe\u4fa1\u306b\u3088\u308b\u8b72\u6e21\u300d<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff12\uff09\u3000\u4e0d\u76f8\u5f53\u306b\u904e\u5927\u306a\u8ca1\u7523\u5206\u4e0e<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u793e\u4f1a\u901a\u5ff5\u3068\u3044\u3046\u57fa\u6e96<\/strong><\/h4>\n<p>\u3053\u308c\u307e\u3067\u3001\u8208\u9280\u4e8b\u4ef6\u53ca\u3073\u7b2c\u4e8c\u6b21\u7d0d\u7a0e\u7fa9\u52d9\u306e\u4e8b\u4f8b\u3092\u7d20\u6750\u306b\u3001\u5224\u6c7a\u306b\u304a\u3044\u3066\u63a1\u7528\u3055\u308c\u308b\u300c\u793e\u4f1a\u901a\u5ff5\u300d\u305f\u308b\u3082\u306e\u3092\u8003\u3048\u3066\u307f\u305f\u3002<\/p>\n<p>\u8208\u9280\u4e8b\u4ef6\u3067\u306f\u3001\u793e\u4f1a\u901a\u5ff5\u3068\u3044\u3046\u3082\u306e\u304c\u4f55\u3092\u6307\u3057\u3066\u3044\u308b\u304b\u5224\u7136\u3068\u3057\u306a\u304b\u3063\u305f\u304c\u3001\u4ed6\u65b9\u3067\u3001\u7b2c\u4e8c\u6b21\u7d0d\u7a0e\u7fa9\u52d9\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u793e\u4f1a\u901a\u5ff5\u3092\u3044\u308f\u3070\u79d1\u5b66\u7684\u306a\u7a4d\u4e0a\u3052\u8a08\u7b97\u3092\u884c\u3046\u305f\u3081\u306e\u6839\u62e0\u3068\u3057\u3066\u7528\u3044\u3066\u3044\u305f\u3053\u3068\u304c\u5206\u304b\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u300c\u793e\u4f1a\u901a\u5ff5\u300d\u3068\u3044\u3046\u6982\u5ff5\u81ea\u4f53\u306f\u5fc5\u305a\u3057\u3082\u660e\u78ba\u306a\u3082\u306e\u3068\u306f\u3044\u3048\u306a\u3044\u3057\u3001\u305d\u306e\u6982\u5ff5\u306e\u4f7f\u3044\u65b9\u3082\u591a\u7fa9\u7684\u3067\u3042\u308d\u3046\u304c\u3001\u305d\u306e\u4e00\u65b9\u3067\u3001\u793e\u4f1a\u901a\u5ff5\u305f\u308b\u9053\u5177\u306f\u3001\u6cd5\u306e\u9069\u7528\u3092\u793e\u4f1a\u7684\u306b\u627f\u8a8d\u3055\u305b\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3067\u3042\u308b\u3068\u307f\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002<\/p>\n<p>\u4e2d\u91cc\u5b9f\u6559\u6388\u306f\u3001\u524d\u8ff0\u306e\u8208\u9280\u4e8b\u4ef6\u306b\u304a\u3044\u3066\u9451\u5b9a\u610f\u898b\u66f8\u3092\u63d0\u51fa\u3057\u305f\u7814\u7a76\u8005\u306e\uff11\u4eba\u3067\u3042\u308b\u304c\u3001\u6b21\u306e\u3088\u3046\u306b\u8ff0\u61d0\u3057\u3066\u3044\u308b\u3002<!--more--><br 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