{"id":178219,"date":"2019-06-06T10:20:14","date_gmt":"2019-06-06T01:20:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=178219"},"modified":"2019-06-05T15:50:16","modified_gmt":"2019-06-05T06:50:16","slug":"tax-article-323","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-323\/","title":{"rendered":"monthly TAX views\u3000-No.77-\u300c\u7a0e\u306e\u53d6\u308c\u306a\u3044\u300e\uff21\uff29\u6642\u4ee3\u300f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.77-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u306e\u53d6\u308c\u306a\u3044\u300e\uff21\uff29\u6642\u4ee3\u300f\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u7814\u7a76\u4e3b\u5e79<br \/>\n\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u7279\u4efb\u6559\u6388<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u30c7\u30b8\u30bf\u30eb\u30a8\u30b3\u30ce\u30df\u30fc\u306e\u767a\u9054\u3084\u3001\u591a\u69d8\u306a\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u306e\u51fa\u73fe\u306f\u3001\u7a0e\u91d1\u306e\u5c06\u6765\u306b\u4e88\u60f3\u3057\u304c\u305f\u3044\u4e8b\u614b\u3092\u3082\u305f\u3089\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u7b46\u8005\u304c\u305d\u3046\u8003\u3048\u308b\u6839\u62e0\u3092\u3044\u304f\u3064\u304b\u6319\u3052\u3066\u307f\u305f\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #add8e6;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u307e\u305a\u306f\u3001\u4e16\u754c\u7684\u306a\u8cc3\u91d1\u306e\u505c\u6ede\u3068\u4e8c\u6975\u5316\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u306e\uff13\u6b21\u306b\u308f\u305f\u308b\u7523\u696d\u9769\u547d\u6642\u306b\u306f\u3001\u5f53\u521d\u306f\u96c7\u7528\u3084\u8cc3\u91d1\u3078\u306e\u60aa\u5f71\u97ff\u304c\u5f37\u8abf\u3055\u308c\u305f\u304c\u3001\u751f\u7523\u6027\u306e\u5411\u4e0a\u30fb\u7d4c\u6e08\u767a\u5c55\u306b\u3088\u308a\u3001\u7d50\u5c40\u3001\u7686\u306e\u751f\u6d3b\u306f\u8c4a\u304b\u306b\u306a\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u4eca\u56de\u306e\u7b2c\uff14\u6b21\u7523\u696d\u9769\u547d\u3060\u3051\u306f\u69d8\u76f8\u304c\u7570\u306a\u308b\u3088\u3046\u3060\u3002<!--more--><\/p>\n<p>\u7d4c\u6e08\u30c7\u30d5\u30ec\u5316\u306f\u3001\u3053\u308c\u307e\u3067\u306f\u4e2d\u56fd\u30fb\u65e7\u6771\u6b27\u570f\u306a\u3069\u65b0\u8208\u56fd\u304b\u3089\u306e\u5b89\u4fa1\u306a\u30d2\u30c8\u30fb\u30e2\u30ce\u306e\u6d41\u5165\u30fb\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u4e3b\u56e0\u3068\u3055\u308c\u3066\u304d\u305f\u304c\u3001\u6700\u8fd1\u3067\u306f\uff21\uff29\u767a\u9054\u306b\u4f34\u3046\u52b4\u50cd\u4ee3\u66ff\u304c\u539f\u56e0\u3068\u3044\u3046\u8aac\u304c\u5f37\u307e\u308a\u3064\u3064\u3042\u308b\u3002\u308f\u304c\u56fd\u3067\u3082\u4eba\u624b\u4e0d\u8db3\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8cc3\u91d1\u306f\u4e0a\u304c\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u7c73\u56fd\u306e\uff23\uff25\uff2f\u306e\u8cc3\u91d1\u306f\u4e0a\u304c\u308a\u7d9a\u3051\u3001\u4e00\u822c\u5f93\u696d\u54e1\u3068\u306e\u8cc3\u91d1\u306e\u683c\u5dee\u306f\u30012018\u5e74\u306b\u306f361\u500d\u306b\u307e\u3067\u5e83\u304c\u3063\u305f\u3002\u82f1\u56fd\u306a\u3069\u6b27\u5dde\u3067\u3082\uff23\uff25\uff2f\u306e\u9ad8\u984d\u5831\u916c\u306f\u5927\u304d\u306a\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u5168\u4f53\u306e\u6240\u5f97\u304c\u5897\u52a0\u3057\u306a\u3044\u4e2d\u3067\u4e2d\u9593\u5c64\u304c\u8584\u304f\u306a\u3063\u3066\u3044\u3051\u3070\u3001\u5f53\u7136\u3060\u304c\u3001\u6240\u5f97\u7a0e\u306f\u53d6\u308c\u306a\u304f\u306a\u3063\u3066\u3044\u304f\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #add8e6;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u306b\u3001\u4e16\u754c\u4e2d\u304b\u3089\u6240\u5f97\u3092\u5dfb\u304d\u4e0a\u3052\u308b\u300c\u5de8\u5927\u306a\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u300d\u306e\u5b58\u5728\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e16\u754c\u4e2d\u306e\u30e6\u30fc\u30b6\u30fc\u304b\u3089\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u3092\u96c6\u7a4d\u3057\u3001\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u3092\u4f7f\u3044\u3001\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u7121\u5f62\u8cc7\u7523\u5316\u3057\u3066\u3001\u5de7\u5999\u306a\u30bf\u30c3\u30af\u30b9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306b\u3088\u308a\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3084\u4f4e\u7a0e\u7387\u56fd\u306b\u6240\u5f97\u3092\u79fb\u8ee2\u3055\u305b\u308b\u3002<\/p>\n<p>\u3053\u306e\u554f\u984c\u306f\uff2720\u306e\u6700\u5927\u95a2\u5fc3\u4e8b\u306e\uff11\u3064\u3067\u3082\u3042\u308a\u3001\uff16\u6708\u306e\uff2720\u5927\u962a\u4f1a\u5408\u306b\u5411\u3051\u3066\u8b70\u8ad6\u304c\u7d9a\u3044\u3066\u3044\u308b\u304c\u3001\u7c21\u5358\u306b\u306f\u307e\u3068\u307e\u308a\u305d\u3046\u3082\u306a\u3044\u3002\u30e6\u30fc\u30b6\u30fc\u56fd\uff08\u6d88\u8cbb\u56fd\u30fb\u5e02\u5834\u56fd\uff09\u304c\u300c\u30c7\u30fc\u30bf\u3092\u4f9b\u7d66\u3057\u305f\u3053\u3068\u3067\u4fa1\u5024\u5275\u9020\u306b\u53c2\u52a0\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u306e\u5206\u306f\u7a0e\u306e\u53d6\u308a\u5206\u304c\u751f\u3058\u308b\u300d\u3068\u4e3b\u5f35\u3057\u305f\u3068\u3053\u308d\u3067\u3001\u305d\u306e\u984d\u306f\u308f\u305a\u304b\u306a\u3082\u306e\u306b\u306a\u308b\u3002\u7d50\u5c40\u3001\u5de8\u984d\u306e\u6240\u5f97\u306f\u307b\u3068\u3093\u3069\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u307e\u307e\u3001\u4f4e\u7a0e\u7387\u56fd\u306b\u7559\u4fdd\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u305d\u3046\u3060\u3002<\/p>\n<p>\u6b21\u306b\u3001\u4eee\u60f3\u901a\u8ca8\uff08\u6697\u53f7\u8cc7\u7523\uff09\u3084\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\uff0d\u30f3\u306a\u3069\u306e\u65b0\u305f\u306a\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u304c\u7a0e\u306b\u53ca\u307c\u3059\u5f71\u97ff\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306f\u8a18\u9332\u306f\u6b8b\u308b\u3082\u306e\u306e\u3001\u30de\u30cd\u30ed\u30f3\u3084\u8131\u7a0e\u306a\u3069\u306e\u72af\u7f6a\u304c\u3089\u307f\u306b\u306a\u308c\u3070\u3001\u771f\u306b\u53d6\u5f15\u3092\u3059\u308b\u8005\u306e\u5b9f\u540d\u3092\u7a81\u304d\u6b62\u3081\u308b\u3053\u3068\u306f\u5bb9\u6613\u3067\u306f\u306a\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #add8e6;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6700\u5f8c\u306b\u7b46\u8005\u304c\u6ce8\u76ee\u3059\u308b\u306e\u306f\u3001\u672c\u9023\u8f09\u3067\u3082\u4f55\u5ea6\u304b\u8ff0\u3079\u3066\u304d\u305f\u304c\u3001\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u306e\u767a\u9054\u306b\u3088\u3063\u3066\u3001\u7269\u3005\u4ea4\u63db\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u304c\u767a\u5c55\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u3059\u3067\u306b\u308f\u304c\u56fd\u3067\u3082\u69d8\u3005\u306a\u30dd\u30a4\u30f3\u30c8\u7d4c\u6e08\u570f\u304c\u3067\u304d\u3066\u3044\u308b\u304c\u3001\u4eca\u5f8c\u306f\u4f01\u696d\u304c\u8cc3\u91d1\u3092\u30dd\u30a4\u30f3\u30c8\u3067\u652f\u6255\u3046\u3088\u3046\u306a\u52d5\u304d\u3082\u307f\u3089\u308c\u3001\u30dd\u30a4\u30f3\u30c8\u3092\u4ecb\u3057\u305f\u7269\u3005\u4ea4\u63db\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u53d6\u5f15\u304c\u62e1\u5927\u3057\u3066\u3044\u304f\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u3055\u3089\u306b\u306f\u3001\u500b\u2f08\u7b49\u304c\u4fdd\u6709\u3059\u308b\u30b9\u30ad\u30eb\u3084\u6642\u9593\u7b49\u306e\u7121\u5f62\u306e\u8cc7\u7523\u3092\u3001\u500b\u2f08\u9593\u3067\u4ea4\u63db\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3082\u51fa\u73fe\u3057\u3066\u304a\u308a\u3001\u8ab2\u7a0e\u306e\u524d\u63d0\u3068\u306a\u308b\u91d1\u92ad\u4fa1\u5024\u306b\u8a55\u4fa1\u3067\u304d\u306a\u3044\u4e16\u754c\u304c\u5e83\u304c\u308a\u3064\u3064\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u5e83\u304c\u308a\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u3053\u307e\u3067\u8ab2\u7a0e\u3057\u306a\u304f\u3066\u3082\u3044\u3044\u306e\u3067\u306f\u3001\u3068\u3044\u3046\u610f\u898b\u3082\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306f\u3042\u3063\u3068\u3044\u3046\u9593\u306b\u62e1\u5927\u3057\u3066\u3044\u304f\u3002\u6240\u5f97\u683c\u5dee\u3092\u653e\u7f6e\u3057\u3066\u304a\u304f\u308f\u3051\u306b\u306f\u3044\u304b\u306a\u3044\u3057\u3001\u518d\u5206\u914d\u306e\u305f\u3081\u306b\u306f\u793e\u4f1a\u4fdd\u969c\u8ca1\u6e90\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002<\/p>\n<p>\uff21\uff29\u306e\u767a\u9054\u304c\u3082\u305f\u3089\u3059\u793e\u4f1a\u3092\u30e6\u30fc\u30c8\u30d4\u30a2\u306b\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\uff21\uff29\u3092\u4f7f\u3044\u3053\u306a\u3059\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u6211\u3005\u306b\u306f\u3001\u4eba\u9593\u529b\u3092\u78e8\u304f\u77e5\u8b58\u3084\u6559\u990a\u304c\u3001\u56fd\u5bb6\u306b\u306f\u305d\u306e\u305f\u3081\u306e\u8ca1\u6e90\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #add8e6;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4ee5\u4e0a\u306e\u554f\u984c\u610f\u8b58\u3092\u3082\u3068\u306b\u3001\u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u793e\u304b\u3089\u300e<a title=\"\u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nikkeibook.com\/item-detail\/35816\" target=\"_blank\">\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u3068\u7a0e<\/a>\u300f\u3092\u4e0a\u6893\u3057\u305f\u3002<br \/>\n\u3054\u8208\u5473\u306e\u3042\u308b\u65b9\u306f\u3054\u4e00\u8aad\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3042\u308b\u3002<\/p>\n<p 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>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\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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