{"id":17918,"date":"2013-06-13T10:15:24","date_gmt":"2013-06-13T01:15:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=17918"},"modified":"2014-02-07T18:26:24","modified_gmt":"2014-02-07T09:26:24","slug":"tax-article-26","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-26\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301012\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff15\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\u301012\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\uff15\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\u301011\u3011\u3000\u3014\u7b2c\uff14\u7ae0\u3015\u6761\u6587\u3092\u8aad\u3080\u305f\u3081\u306e\u30b3\u30c4\uff08\u305d\u306e\uff14\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-24\/\" 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>\u2464\u3000\u5bfe\u53e5\u306b\u7740\u76ee\u3057\u3066\u6574\u7406\u3059\u308b<\/strong><\/h4>\n<p>\u300c\u5bfe\u53e5\u300d\u3068\u3044\u3063\u305f\u5834\u5408\u3001\u69d8\u3005\u306a\u3082\u306e\u304c\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u3053\u3053\u3067\u306f\u6587\u7ae0\u5185\u306b\u540c\u3058\u3088\u3046\u306a\u8868\u73fe\u304c\u7e70\u308a\u8fd4\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3092\u6307\u3059\u3002<\/p>\n<p>\u6587\u7ae0\u5185\u306b\u540c\u3058\u3088\u3046\u306a\u8868\u73fe\u304c\u7e70\u308a\u8fd4\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u540c\u3058\u3088\u3046\u306a\u8868\u73fe\u3067\u3042\u308b\u90e8\u5206\u3092\u6d3b\u7528\u3057\u3066\u6761\u6587\u3092\u7c21\u7565\u5316\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u884c\u308f\u308c\u308b\u3002\u5148\u306b\u66f8\u3044\u305f\u300c<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\">\u2461\u3000\u4e26\u5217\u7684\u5185\u5bb9\u306e\u4e8b\u9805\u306e\u4f75\u7f6e\u306b\u7740\u76ee\u3057\u3066\u6574\u7406\u3059\u308b<\/a>\u300d\u3068\u4f3c\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u3068\u7570\u306a\u308a\u300c\u8a9e\u53e5\u300d\u3067\u306f\u306a\u3044\u6761\u6587\u4e0a\u306e\u8868\u73fe\u306b\u7740\u76ee\u3057\u3066\u6574\u7406\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308b\u3002\u3053\u306e\u5358\u7d14\u306a\u4f8b\u3068\u3057\u3066\u306f\u3001\u5730\u65b9\u7a0e\u6cd5\u7b2c51\u6761\u7b2c\uff12\u9805\u3092\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u6cd5\u4eba\u7a0e\u5272\u306e\u7a0e\u7387\u306f\u3001\u7b2c53\u6761\u7b2c\uff11\u9805\u306e\u898f\u5b9a<span style=\"color: #ff0000;\">\u306b\u3088\u3063\u3066\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u3082\u306e\u306b\u3042\u3063\u3066\u306f<\/span>\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u306e\u8ab2\u7a0e\u6a19\u6e96\u306e\u7b97\u5b9a\u671f\u9593\u306e\u672b\u65e5\u73fe\u5728\u3001\u540c\u6761\u7b2c\uff14\u9805\u306e\u898f\u5b9a<span style=\"color: #ff0000;\">\u306b\u3088\u3063\u3066\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u3082\u306e\u306b\u3042\u3063\u3066\u306f<\/span>\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u9023\u7d50\u6cd5\u4eba\u7a0e\u984d\u306e\u8ab2\u7a0e\u6a19\u6e96\u306e\u7b97\u5b9a\u671f\u9593\u306e\u672b\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u7a0e\u7387\u306b\u3088\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u300c\u30fb\u30fb\u30fb\u306b\u3088\u3063\u3066\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u3082\u306e\u306b\u3042\u3063\u3066\u306f\u30fb\u30fb\u30fb\u3001\u30fb\u30fb\u30fb\u306b\u3088\u3063\u3066\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u3082\u306e\u306b\u3042\u3063\u3066\u306f\u30fb\u30fb\u30fb\u300d\u304c\u5bfe\u53e5\u306e\u5f62\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u3053\u306e\u6761\u6587\u306f\u300c\uff08\uff21\uff09\u306b\u3088\u3063\u3066\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u3082\u306e\u306b\u3042\u3063\u3066\u306f\uff08\uff22\uff09\u3001\uff08\uff23\uff09\u306b\u3088\u3063\u3066\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u3082\u306e\u306b\u3042\u3063\u3066\u306f\uff08\uff24\uff09\u300d\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u3053\u306e\u5bfe\u53e5\u8868\u73fe\u306b\u7740\u76ee\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\uff08\uff21\uff09\u306e\u5834\u5408\u304c\uff08\uff22\uff09\u3001\uff08\uff23\uff09\u306e\u5834\u5408\u304c\uff08\uff24\uff09\u3068\u306a\u308b\u3053\u3068\u304c\u5206\u304b\u308b\u3002<\/p>\n<p>\u3082\u3046\u4e00\u3064\u5225\u306e\u8868\u73fe\u306e\u3082\u306e\u3092\u898b\u3088\u3046\u3002<br \/>\n\u6240\u5f97\u7a0e\u6cd5\u7b2c166\u6761 \u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u524d\u7de8\u7b2c\uff15\u7ae0\uff08\u5c45\u4f4f\u8005\u306b\u4fc2\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u53ca\u3073\u9084\u4ed8\uff09\u306e\u898f\u5b9a\u306f\u3001\u975e\u5c45\u4f4f\u8005\u306e\u7dcf\u5408\u8ab2\u7a0e\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306e\u7533\u544a\u3001\u7d0d\u4ed8\u53ca\u3073\u9084\u4ed8\u306b\u3064\u3044\u3066\u6e96\u7528\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7b2c120\u6761\u7b2c\uff13\u9805\u7b2c\uff13\u53f7\uff08\u78ba\u5b9a\u6240\u5f97\u7533\u544a\uff09\u4e2d\u300c\u53c8\u306f\u300d\u3068\u3042\u308b\u306e\u306f\u300c\u82e5\u3057\u304f\u306f\u300d\u3068\u3001\u300c\u5c45\u4f4f\u8005\u300d\u3068\u3042\u308b\u306e\u306f\u300c\u975e\u5c45\u4f4f\u8005\u53c8\u306f\u56fd\u5185\u53ca\u3073\u56fd\u5916\u306e\u53cc\u65b9\u306b\u308f\u305f\u3063\u3066\u696d\u52d9\u3092\u884c\u3046\u975e\u5c45\u4f4f\u8005\u300d\u3068\u3001\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3068\u3042\u308b\u306e\u306f\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u53c8\u306f\u53ce\u5165\u53ca\u3073\u652f\u51fa\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3067\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u300d\u3068\u3001\u540c\u6761\u7b2c\uff14\u9805\u4e2d\u300c\u696d\u52d9\u3092\u884c\u3046\u5c45\u4f4f\u8005\u300d\u3068\u3042\u308b\u306e\u306f\u300c\u696d\u52d9\u3092\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3046\u975e\u5c45\u4f4f\u8005\u300d\u3068\u3001\u7b2c143\u6761\uff08\u9752\u8272\u7533\u544a\uff09\u4e2d\u300c\u696d\u52d9\u3092\u884c\u306a\u3046\u300d\u3068\u3042\u308b\u306e\u306f\u300c\u696d\u52d9\u3092\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3046\u300d\u3068\u3001\u7b2c144\u6761\uff08\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u7533\u8acb\uff09\u53ca\u3073\u7b2c147\u6761\uff08\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u5834\u5408\uff09\u4e2d\u300c\u696d\u52d9\u3092\u958b\u59cb\u3057\u305f\u300d\u3068\u3042\u308b\u306e\u306f\u300c\u696d\u52d9\u3092\u56fd\u5185\u306b\u304a\u3044\u3066\u958b\u59cb\u3057\u305f\u300d\u3068\u8aad\u307f\u66ff\u3048\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u30ab\u30c3\u30b3\u3092\u7701\u7565\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u524d\u7de8\u7b2c\uff15\u7ae0\u306e\u898f\u5b9a\u306f\u3001\u975e\u5c45\u4f4f\u8005\u306e\u7dcf\u5408\u8ab2\u7a0e\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306e\u7533\u544a\u3001\u7d0d\u4ed8\u53ca\u3073\u9084\u4ed8\u306b\u3064\u3044\u3066\u6e96\u7528\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7b2c120\u6761\u7b2c\uff13\u9805\u7b2c\uff13\u53f7\u4e2d\u300c\u53c8\u306f\u300d<span style=\"color: #ff0000;\">\u3068\u3042\u308b\u306e\u306f<\/span>\u300c\u82e5\u3057\u304f\u306f\u300d<span style=\"color: #ff0000;\">\u3068\u3001<\/span>\u300c\u5c45\u4f4f\u8005\u300d<span style=\"color: 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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    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\/>\n\u6587\u7ae0\u5185\u306b\u540c\u3058\u3088\u3046\u306a\u8868\u73fe\u304c\u7e70\u308a\u8fd4\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u540c\u3058\u3088\u3046\u306a\u8868\u73fe\u3067\u3042\u308b\u90e8\u5206\u3092\u6d3b\u7528\u3057\u3066\u6761\u6587\u3092\u7c21\u7565\u5316\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u884c\u308f\u308c\u308b\u3002\u5148\u306b\u66f8\u3044\u305f\u300c\u2461\u3000\u4e26\u5217\u7684\u5185\u5bb9\u306e\u4e8b\u9805\u306e\u4f75\u7f6e\u306b\u7740\u76ee\u3057\u3066\u6574\u7406\u3059\u308b\u300d\u3068\u4f3c\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u3068\u7570\u306a\u308a\u300c\u8a9e\u53e5\u300d\u3067\u306f\u306a\u3044\u6761\u6587\u4e0a\u306e\u8868\u73fe\u306b\u7740\u76ee\u3057\u3066\u6574\u7406\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308b\u3002\u3053\u306e\u5358\u7d14\u306a\u4f8b\u3068\u3057\u3066\u306f\u3001\u5730\u65b9\u7a0e\u6cd5\u7b2c51\u6761\u7b2c\uff12\u9805\u3092\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\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":[1698],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 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