{"id":17677,"date":"2013-06-06T13:54:31","date_gmt":"2013-06-06T04:54:31","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=17677"},"modified":"2013-12-04T17:28:38","modified_gmt":"2013-12-04T08:28:38","slug":"tax-report-3","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-3\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u306b\u4fc2\u308b\u653f\u7701\u4ee4\u306e\u516c\u5e03\uff085\/31\uff09\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\"><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u306b\u4fc2\u308b<\/strong><\/h4>\n<h4 style=\"text-align: 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right;\">\u5f01\u8b77\u58eb\u3000<strong>\u6728\u6751\u3000\u6d69\u4e4b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621025\u5e74\uff15\u670831\u65e5\u4ed8\u3051\u3067\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\uff08\u5e73\u621025\u5e74\uff13\u670830\u65e5\u4ed8\u3051\u3067\u516c\u5e03\u3055\u308c\u305f\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff09\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u653f\u7701\u4ee4\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u3001\u516c\u5e03\u304c\u306a\u3055\u308c\u305f\uff08\u5b98\u5831\uff1a\u5e73\u621025\u5e74\uff15\u670831\u65e5\u4ed8\uff08\u7279\u5225\u53f7\u5916\u7b2c15\u53f7\uff09\uff09\u3002<\/p>\n<p>\u4f8b\u5e74\u3067\u3042\u308c\u3070\u3001\u6cd5\u5f8b\u306e\u6539\u6b63\u3068\u6642\u671f\u3092\u540c\u3058\u304f\u3057\u3066\u653f\u7701\u4ee4\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u3082\u516c\u5e03\u304c\u306a\u3055\u308c\u308b\u3068\u3053\u308d\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u5e73\u621024\u5e74\u672b\u306b\u304a\u3051\u308b\u653f\u6a29\u4ea4\u4ee3\u7b49\u306e\u5f71\u97ff\u304b\u3089\u3001\u6cd5\u6848\u306e\u63d0\u51fa\u6642\u671f\u304c\u9045\u304f\u306a\u308a\u3001\u305d\u308c\u306b\u4f34\u3063\u3066\u3001\u4e00\u90e8\u306e\u653f\u7701\u4ee4\u306b\u3064\u3044\u3066\u6539\u6b63\u6cd5\u306e\u516c\u5e03\u307e\u3067\u306b\u6539\u6b63\u304c\u9593\u306b\u5408\u308f\u305a\u3001\u5148\u9001\u308a\u3068\u306a\u3063\u3066\u3044\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u4eca\u822c\u3001\u6b8b\u308a\u306e\u653f\u7701\u4ee4\u306e\u6539\u6b63\u304c\u306a\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u898f\u5b9a\u306e\u6574\u5099\u304c\u3072\u3068\u3068\u304a\u308a\u306a\u3055\u308c\u305f\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u6539\u6b63\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u4eca\u56de\u6539\u6b63\u304c\u306a\u3055\u308c\u305f\u653f\u7701\u4ee4\u306f\u3001\u4e3b\u306b\u6539\u6b63\u3055\u308c\u305f\u6cd5\u5f8b\uff08\u7279\u306b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff09\u306e\u65bd\u884c\u306b\u4f34\u3046\u7528\u8a9e\u306e\u6574\u5099\u3084\u5fc5\u8981\u306a\u7d30\u76ee\u306e\u5236\u5b9a\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e2d\u3067\u3082\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u6539\u6b63\u3068\u3057\u3066\u5927\u5e45\u306a\u898b\u76f4\u3057\u304c\u306a\u3055\u308c\u305f\u91d1\u878d\u30fb\u8a3c\u5238\u7a0e\u5236\u306e\u3046\u3061\u3001<span style=\"color: #b22222;\">\u2460\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u4e00\u4f53\u5316\u306e\u62e1\u5145<\/span>\u306b\u95a2\u9023\u3059\u308b\u7528\u8a9e\u306e\u6574\u5099\u304c\u591a\u304f\u307f\u3089\u308c\u3001\u305d\u306e\u307b\u304b\u3001\u91cd\u8981\u306a\u3082\u306e\u3068\u3057\u3066\u306f\u3001<span style=\"color: #b22222;\">\u2461\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/span>\u306b\u95a2\u3059\u308b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247\uff08\u7701\u4ee4\uff09\u306e\u6539\u6b63\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u3053\u308c\u3089<span style=\"color: #b22222;\">\u2460\u2461<\/span>\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u7c21\u6f54\u306b\u89e3\u8aac\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u4e00\u4f53\u5316\u306e\u62e1\u5145\u306b\u95a2\u9023\u3059\u308b\u6539\u6b63<\/strong><\/h4>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u4e00\u4f53\u5316\u306e\u62e1\u5145\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u516c\u793e\u50b5\u7b49\u53ca\u3073\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u306a\u3055\u308c\u305f\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u5f93\u524d\u306e\u516c\u793e\u50b5\u7b49\u306e\u5229\u5b50\u7b49\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u65b9\u5f0f\uff08\u4e00\u5f8b\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\uff09\u53ca\u3073\u516c\u793e\u50b5\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306b\u5bfe\u3059\u308b\u975e\u8ab2\u7a0e\u63aa\u7f6e\u3092\u6539\u3081\u3001\u516c\u793e\u50b5\u7b49\u3092\u56fd\u50b5\u3084\u516c\u52df\u516c\u793e\u50b5\u7b49\u306e\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u3068\u305d\u308c\u4ee5\u5916\u306e\u4e00\u822c\u516c\u793e\u50b5\u7b49\u306b\u5206\u3051\u305f\u4e0a\u3067\u3001\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u306b\u5bfe\u3057\u3066\u306f\u3001\u5229\u5b50\u7b49\u306b\u3064\u3044\u3066\u3082\u3001\u8b72\u6e21\u6240\u5f97\u7b49\u306b\u3064\u3044\u3066\u3082\u3001\u4e00\u5f8b20\uff05\uff08\u56fd\u7a0e15\uff05\u3001\u5730\u65b9\u7a0e\uff15\uff05\uff09\u306e\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u305d\u306e\u4e0a\u3067\u3001\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u306b\u4fc2\u308b\u6240\u5f97\u7b49\uff08\u5229\u5b50\u7b49\u53ca\u3073\u8b72\u6e21\u6240\u5f97\u7b49\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u6240\u5f97\u7b49\uff08\u914d\u5f53\u7b49\u53ca\u3073\u8b72\u6e21\u6240\u5f97\u7b49\uff09\u3068\u306e\u640d\u76ca\u901a\u7b97\u304c\u53ef\u80fd\u3068\u3055\u308c\u3001\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u4e00\u4f53\u5316\u304c\u62e1\u5145\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u653f\u7701\u4ee4\u306e\u6539\u6b63\u3067\u306f\u3001\u3053\u306e\u516c\u793e\u50b5\u7b49\u53ca\u3073\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u306b\u4f34\u3044\u3001\u95a2\u9023\u3059\u308b\u653f\u7701\u4ee4\u306b\u304a\u3044\u3066\u7528\u8a9e\u306e\u6574\u5099\u53ca\u3073\u5fc5\u8981\u306a\u7d30\u76ee\u306e\u5236\u5b9a\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u898b\u76f4\u3057\u306b\u4fc2\u308b\u6539\u6b63<\/strong><\/h4>\n<p>\u3044\u308f\u3086\u308b\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff08\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u9069\u7528\u8981\u4ef6\u304c\u53b3\u683c\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u5229\u7528\u306e\u4f4e\u8ff7\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u305f\u3002\u305d\u3053\u3067\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u3088\u308a\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u304c\u5229\u7528\u3057\u3084\u3059\u3044\u5236\u5ea6\u306b\u6539\u3081\u308b\u305f\u3081\u306b\u3001\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c\u7b49\u304c\u56f3\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u6539\u6b63\u6cd5\u3067\u306f\u3001\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c\u3068\u3057\u3066\u3001<span style=\"color: #3366ff;\">\u2460\u5f8c\u7d99\u8005\u306e\u89aa\u65cf\u8981\u4ef6\u306e\u5ec3\u6b62<\/span>\uff08\u5f93\u524d\u306f\u89aa\u65cf\u9593\u3067\u306e\u627f\u7d99\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u3082\u306e\u304c\u3001\u89aa\u65cf\u306b\u9650\u3089\u305a\u3001\u89aa\u65cf\u4ee5\u5916\u306e\u5f93\u696d\u54e1\u3092\u5f8c\u7d99\u8005\u3068\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3068\u3055\u308c\u305f\uff09\u3001<span style=\"color: #3366ff;\">\u2461\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u306e\u7de9\u548c<\/span>\uff08\u4e8b\u696d\u627f\u7d99\u5f8c\u3001\u6bce\u5e74\uff18\u5272\u4ee5\u4e0a\u306e\u5f93\u696d\u54e1\u306e\u96c7\u7528\u78ba\u4fdd\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u3082\u306e\u304c\u3001\uff15\u5e74\u9593\u5e73\u5747\u3067\uff18\u5272\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u3088\u3044\u3068\u3055\u308c\u305f\uff09\u306a\u3069\u306e\u6539\u6b63\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u4eca\u56de\u306e\u7701\u4ee4\u6539\u6b63\u306b\u3088\u308a\u3001<span style=\"color: #3366ff;\">\u2462\u5148\u4ee3\u7d4c\u55b6\u8005\u306e\u5f79\u54e1\u9000\u4efb\u8981\u4ef6\u306e\u7de9\u548c<\/span>\uff08\u5f93\u524d\u306f\u5f79\u54e1\u304b\u3089\u9000\u4efb\u3059\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f\u3082\u306e\u304c\u3001\u4ee3\u8868\u8005\u3092\u9000\u4efb\u3059\u308c\u3070\u3001\u5f79\u54e1\u3068\u3057\u3066\u6b8b\u7559\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3068\u3055\u308c\u305f\uff09\u306a\u3069\u306e\u6539\u6b63\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u308c\u3089\u306e\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c\u306b\u4fc2\u308b\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306e\u8d08\u4e0e\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\u00a0\uff08\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        \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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