{"id":173989,"date":"2019-04-11T10:20:37","date_gmt":"2019-04-11T01:20:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=173989"},"modified":"2019-04-10T09:33:37","modified_gmt":"2019-04-10T00:33:37","slug":"tax-article-317","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-317\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c75\u56de\u3011\u300c\u56fd\u8a9e\u8f9e\u5178\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\u7b2c75\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u56fd\u8a9e\u8f9e\u5178\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\u7b2c73\u56de\u3011\u300c\u56fd\u8a9e\u8f9e\u5178\u304b\u3089\u8aad\u307f\u89e3\u304f\u79df\u7a0e\u6cd5\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-306\/\" 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>\uff11\u3000\u9577\u5d0e\u5730\u88c1\u5e73\u621028\u5e74\uff15\u670810\u65e5\u5224\u6c7a<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff12\u3000\u6587\u7406\u89e3\u91c8<\/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\u7b2c74\u56de\u3011\u300c\u56fd\u8a9e\u8f9e\u5178\u304b\u3089\u8aad\u307f\u89e3\u304f\u79df\u7a0e\u6cd5\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-311\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff13\u3000\u9577\u5d0e\u5730\u88c1\u3078\u306e\u7591\u554f<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff14\u3000\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u89b3\u70b9\u304b\u3089\u306e\u691c\u8a0e\u2015\u793e\u4f1a\u901a\u5ff5\u2015<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff15\u3000\u6cd5\u306e\u8da3\u65e8\u76ee\u7684\u306e\u89b3\u70b9\u304b\u3089\u306e\u691c\u8a0e\u2015\u6587\u5b57\u89e3\u91c8\u2015<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff16\u3000\u8f9e\u66f8\u9593\u306b\u304a\u3051\u308b\u7d71\u4e00\u7684\u610f\u7fa9<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; 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Schleicher\uff09\u306f\u3001\u3053\u3068\u3070\u306b\u306f\u751f\u7269\u3068\u540c\u69d8\u306b\u7956\u89aa\u304c\u3042\u308a\u3001\u305d\u308c\u306f\u7e41\u6b96\u306b\u3088\u3063\u3066\u9032\u5316\u3092\u3059\u308b\u3068\u3044\u3046\u3088\u3046\u306b\u3001\u30c0\u30fc\u30a6\u30a3\u30f3\u306e\u9032\u5316\u8ad6\u306b\u306a\u305e\u3063\u3066\u8aac\u660e\u3057\u3066\u3044\u308b\uff08\u7530\u4e2d\u30fb\u524d\u63b2\u66f8150\u9801\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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\/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u300e\u5927\u8f9e\u6797\u300f\u3014\u7b2c\uff13\u7248\u3015<br 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style=\"margin-left: 15px; text-indent: -15px;\">\u30cf\u3000\u7c21\u8a18\u4e3b\u7fa9\u3068\u8a73\u8ff0\u4e3b\u7fa9<\/h4>\n<p>\u524d\u8ff0\u306e\u5e73\u6613\u7684\u8aac\u660e\u304b\u5c02\u9580\u7684\u8aac\u660e\u304b\u306b\u95a2\u4fc2\u3059\u308b\u3068\u3053\u308d\u3067\u306f\u3042\u308b\u304c\u3001\u5206\u91cf\u3068\u3057\u3066\u3001\u7c21\u5358\u306b\u8a18\u3059\u304b\u3001\u8a73\u3057\u304f\u8a18\u3059\u304b\u3068\u3044\u3046\u7de8\u96c6\u65b9\u91dd\u306b\u95a2\u3057\u3066\u3082\u9055\u3044\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3082\u3001\u98ef\u9593\u300e\u8f9e\u66f8\u3092\u7de8\u3080\u300f\u304c\u793a\u3059\u3068\u3053\u308d\u3067\u3042\u308b\u304c\u3001\u4ee5\u4e0b\u5f15\u7528\u3057\u305f\u3044\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u300e\u4e09\u7701\u5802\u56fd\u8a9e\u8f9e\u5178\u300f\u3014\u521d\u7248\u3015<br \/>\n\u3061\u3085\u3046\u304b\u3093\u3057\u3010\u4e2d\u9593\u5b50\u3011\u7d20\u7c92\u5b50\uff08\u30bd\u30ea\u30e5\u30a6\u30b7\uff09\u306e\u4e00\u3064\u3002\u967d\u5b50\u3068\u96fb\u5b50\u3068\u306e\u4e2d\u9593\u306e\u8cea\u91cf\u3014\uff1d\u96fb\u5b50\u306e\u7d04\uff12\u767e\u500d\u3015\u3092\u3082\u3064\u3002\u30e1\u30bd\u30f3\u3002<\/p>\n<\/div>\n\u3053\u306e\u3088\u3046\u306b\u7c21\u8a18\u4e3b\u7fa9\u3092\u63a1\u7528\u3059\u308b\u8f9e\u66f8\u304c\u3042\u308b\u53cd\u9762\u3001\u8a73\u8ff0\u4e3b\u7fa9\u3092\u63a1\u7528\u3059\u308b\u8f9e\u66f8\u3082\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u300e\u5e83\u8f9e\u82d1\u300f\u3014\u521d\u7248\u3015<br 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style=\"margin-left: 15px; text-indent: -15px;\">\u30cb\u3000\u305d\u306e\u4ed6<\/h4>\n<p>\u305d\u306e\u4ed6\u306b\u3082\u3001\u73fe\u4ee3\u8a9e\u9650\u5b9a\u304b\u3042\u308b\u3044\u306f\u53e4\u8a9e\u3082\u542b\u3080\u304b\u3068\u304b\u3001\u63a1\u7528\u8a9e\u6570\u3092\u591a\u304f\u3059\u308b\u304b\u3042\u308b\u3044\u306f\u5c11\u306a\u304f\u7559\u3081\u308b\u304b\u3068\u3044\u3046\u7de8\u96c6\u65b9\u91dd\u306e\u9055\u3044\u3082\u3042\u308b\u3088\u3046\u3067\u3042\u308b\u3002\u3082\u3063\u3068\u3082\u3001\u672c\u7a3f\u306b\u304a\u3051\u308b\u95a2\u5fc3\u4e8b\u9805\u306b\u306f\u76f4\u63a5\u95a2\u308f\u308a\u304c\u5c11\u306a\u3044\u3068\u601d\u308f\u308c\u308b\u306e\u3067\u3001\u3053\u308c\u3089\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u5272\u611b\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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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>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\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>\u8f9e\u66f8\u3084\u8f9e\u5178\u3067\u306f\u3001\u5404\u3005\u304c\u305d\u308c\u305e\u308c\u306e\u7de8\u96c6\u65b9\u91dd\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u3001\u4e09\u7701\u5802\u306e\u56fd\u8a9e\u8f9e\u5178\u306b\u3064\u3044\u3066\u3044\u3048\u3070\u3001\u300c\u5b9f\u4f8b\u306b\u57fa\u3065\u3044\u305f\u9805\u76ee\u3092\u7acb\u3066\u308b\u300d\u3068\u3044\u3046\u524d\u63d0\u306e\u4e0b\u3067\u3001\u7de8\u7e82\u53ca\u3073\u7de8\u96c6\u304c\u3055\u308c\u3066\u3044\u308b\uff08\u98ef\u9593\u30fb\u524d\u63b2\u66f838\u9801\uff09\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306a\u7de8\u96c6\u65b9\u91dd\u306e\u3053\u3068\u3092\u300c\u5b9f\u4f8b\u4e3b\u7fa9\u300d\u3068\u3044\u3046\u3002\u540c\u66f8\u306e\u4f8b\u3067\u3044\u3048\u3070\u3001\u300c\u5c02\u9580\u77e5\u8b58\u3092\u63d0\u4f9b\u3059\u308b\u8f9e\u66f8\u3068\u306f\u5225\u306b\u3001\u300e\u305d\u308c\u306f\u8981\u3059\u308b\u306b\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u300f\u3068\u3044\u3046\u3001\u57fa\u672c\u7684\u306a\u3053\u3068\u3092\u8aac\u660e\u3059\u308b\u8f9e\u66f8\u300d\u3068\u3057\u3066\u306e\u5f79\u5272\u3092\u62c5\u304a\u3046\u3068\u3057\u3066\u3044\u308b\u304b\u3089\u3053\u305d\u3001\u300c\u5b9f\u4f8b\u4e3b\u7fa9\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10656,"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":[1988],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-26 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