{"id":17966,"date":"2013-06-12T17:30:30","date_gmt":"2013-06-12T08:30:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=17966"},"modified":"2013-12-04T17:28:37","modified_gmt":"2013-12-04T08:28:37","slug":"tax-article-27","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-27\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u5e73\u621025\u5e74\u6cd5\u5f8b\u7b2c\uff15\u53f7\uff09\u306e\u4e00\u90e8\u6539\u6b63\u898f\u5b9a\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\uff08\u5e73\u621025\u5e74\uff15\u670830\u65e5\u3000\u8ca1\u52d9\u7701\u516c\u958b\u60c5\u5831\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u5e73\u621025\u5e74\u6cd5\u5f8b\u7b2c\uff15\u53f7\uff09\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u4e00\u90e8\u6539\u6b63\u898f\u5b9a\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h5 style=\"text-align: center;\">\uff08\u5e73\u621025\u5e74\uff15\u670830\u65e5\u3000\u8ca1\u52d9\u7701\u516c\u958b\u60c5\u5831\uff09<\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u60c5\u5831\u306e\u6982\u8981<\/strong><\/h4>\n<p>\uff15\u670830\u65e5\u4ed8\u3067\u8ca1\u52d9\u7701\u3088\u308a\u6b21\u306e\u60c5\u5831\u304c\u516c\u958b\u3055\u308c\u3001\u672c\u5e74\uff13\u670829\u65e5\u306b\u53ef\u6c7a\u30fb\u6210\u7acb\u3057\u305f\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u5e73\u621025\u5e74\u6cd5\u5f8b\u7b2c\uff15\u53f7\uff09\u306e\u6539\u6b63\u898f\u5b9a\u306e\u4e00\u90e8\u306b\u3001\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u7b49\u3068\u306e\u9f5f\u9f6c\u304c\u3042\u308b\u3053\u3068\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/250530shotoku_teisei.htm\" target=\"_blank\">\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u5e73\u621025\u5e74\u6cd5\u5f8b\u7b2c\uff15\u53f7\uff09\u306e\u4e00\u90e8\u6539\u6b63\u898f\u5b9a\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/div>\n<p>\u6bce\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306f\u3001\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u5185\u5bb9\u306b\u57fa\u3065\u3044\u3066\u304a\u308a\u3001\u672c\u6765\u3067\u3042\u308c\u3070\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3068\u6539\u6b63\u898f\u5b9a\u306e\u5185\u5bb9\u306f\u4e00\u81f4\u3057\u3066\u3044\u308b\u306f\u305a\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u7a0e\u5236\u6539\u6b63\u95a2\u4fc2\u306e\u653f\u4ee4\u306e\u7b56\u5b9a\u4f5c\u696d\u4e2d\u306b\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd541\u6761\u306e19\u306e\uff13\uff08\u3044\u308f\u3086\u308b\u300c\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u306b\u4fc2\u308b\u6295\u8cc7\u6e1b\u7a0e\u300d\uff09\u306e\u4e00\u90e8\u306b\u3001\u7d4c\u904e\u63aa\u7f6e\u306e\u898f\u5b9a\u3082\u308c\u304c\u3042\u308b\u3053\u3068\u304c\u767a\u899a\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u898f\u5b9a\u3082\u308c\u306b\u3088\u308a\u3001\u6295\u8cc7\u6e1b\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6539\u4fee\u5de5\u4e8b\u9650\u5ea6\u984d\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u7b49\u306e\u5185\u5bb9\u3068\u6cd5\u5f8b\u306e\u898f\u5b9a\u304c\u9f5f\u9f6c\u3092\u6765\u3057\u305f\u72b6\u614b\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u5185\u5bb9\u3068\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u898f\u5b9a<\/strong><\/h4>\n<p>\u300c\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u300d\uff08\u5e73\u621025\u5e74\uff11\u670829\u65e5\u95a3\u8b70\u6c7a\u5b9a\uff09\u7b49\u306b\u304a\u3044\u3066\u3001\u300c\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u306b\u4fc2\u308b\u6295\u8cc7\u6e1b\u7a0e\u300d\u306b\u304a\u3051\u308b\u6539\u4fee\u5de5\u4e8b\u9650\u5ea6\u984d\u3068\u63a7\u9664\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u5165\u5c45\u6642\u671f\u306b\u5fdc\u3058\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p><strong>\uff08\u8868\uff11\uff09\u3000\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u7b49\u306b\u304a\u3051\u308b\u8a18\u8f09\u5185\u5bb9<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/06\/sokuho-zaimu-sogo1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-17967\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/06\/sokuho-zaimu-sogo1-1.png\" alt=\"\" width=\"650\" height=\"144\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/sokuho-zaimu-sogo1-1.png 932w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/sokuho-zaimu-sogo1-1-300x66.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" 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underline;\">\u5e73\u621024\u5e74\u5206\u306b\u3064\u3044\u3066\u306f<\/span>\u3001\u5f53\u8a72\u91d1\u984d\u304c150\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f150\u4e07\u5186\u3068\u3059\u308b\u3002\uff09\u30fb\u30fb\u30fb\u300d\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u4e0b\u7dda\uff1a\u7b46\u8005\uff09\u3002<\/p>\n<p>\u3053\u306e\u898f\u5b9a\u5185\u5bb9\u306b\u3088\u308b\u3068\u3001\u5e73\u621024\u5e74\u5206\u306e\u6539\u4fee\u5de5\u4e8b\u9650\u5ea6\u984d\u306f150\u4e07\u5186\u3068\u306a\u308b\u304c\u3001\u5e73\u621025\u5e74\u5206\u4ee5\u5f8c\u306e\u9650\u5ea6\u984d\u306f200\u4e07\u5186\u3068\u306a\u308b\u3002<\/p>\n<p>\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u6539\u6b63\u7a0e\u6cd5\u306e\u9644\u5247\u7b49\u306b\u304a\u3044\u3066\u3001\u7d4c\u904e\u63aa\u7f6e\u3068\u3057\u3066\u3001\u300c\u5e73\u621025\u5e74\uff11\u6708\u304b\u3089\u5e73\u621026\u5e74\uff13\u6708\u5165\u5c45\u5206\u306e\u6539\u4fee\u5de5\u4e8b\u9650\u5ea6\u984d150\u4e07\u5186\u300d\u304c\u898f\u5b9a\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u3063\u305f\u304c\u3001\u3053\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u898f\u5b9a\u3082\u308c\u306b\u3088\u308a\u3001\u4e0a\u8a18\u306e\u6761\u6587\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd541\u6761\u306e19\u306e\uff13\u7b2c\uff11\u9805\uff11\u53f7\uff09\u306b\u5f93\u3044\u3001\u5e73\u621025\u5e74\uff11\u6708\u304b\u3089\u5e73\u621026\u5e74\uff13\u6708\u5165\u5c45\u5206\u306e\u6539\u4fee\u5de5\u4e8b\u9650\u5ea6\u984d\u306f200\u4e07\u5186\u3068\u306a\u308a\u3001\u5f53\u8a72\u91d1\u984d\u3092150\u4e07\u5186\u3068\u3057\u305f\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u7b49\u306e\u5185\u5bb9\u3068\u6574\u5408\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u3053\u306e\u3088\u3046\u306b\u73fe\u72b6\u306e\u6539\u6b63\u898f\u5b9a\u306f\u3001\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u7b49\u306e\u5185\u5bb9\u3068\u9f5f\u9f6c\u3092\u6765\u3057\u3066\u3044\u308b\u304c\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u6cd5\u5f8b\u304c\u516c\u5e03\u3055\u308c\u3066\u3044\u308b\u4ee5\u4e0a\u3001\u73fe\u884c\u306e\u6761\u6587\u3092\u524d\u63d0\u3068\u3057\u3066\u3059\u3067\u306b\u7d4c\u6e08\u53d6\u5f15\u306e\u5224\u65ad\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u73fe\u884c\u306e\u6761\u6587\u306b\u3088\u308a\u3001\u5f53\u521d\u60f3\u5b9a\u3057\u3066\u3044\u305f\u63aa\u7f6e\u3088\u308a\u3082\u7d0d\u7a0e\u8005\u304c\u4e0d\u5229\u306b\u306a\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068<\/p>\n<\/div>\n<p>\u304b\u3089\u3001\u5e73\u621025\u5e74\uff11\u6708\u304b\u3089\u5e73\u621026\u5e74\uff13\u6708\u307e\u3067\u306e\u5165\u5c45\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u6539\u4fee\u5de5\u4e8b\u9650\u5ea6\u984d\u3092\u73fe\u884c\u306e\u6761\u6587\u901a\u308a\u300c200\u4e07\u5186\u300d\u3068\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u4e0a\u8a18<strong>\uff08\u8868\uff11\uff09<\/strong>\u3092\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u4fee\u6b63\u3059\u308b\u3068\u3001\u4e0b\u8a18<strong>\uff08\u8868\uff12\uff09<\/strong>\u306e\u901a\u308a\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\uff08\u8868\uff12\uff09\u3000\u5b9f\u969b\u306e\u53d6\u6271\u3044<\/strong><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/06\/sokuho-zaimu-sogo1-2.png\" target=\"_blank\"><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-17968\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/06\/sokuho-zaimu-sogo1-2.png\" alt=\"\" width=\"650\" height=\"146\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/sokuho-zaimu-sogo1-2.png 932w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/sokuho-zaimu-sogo1-2-300x67.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right;\">\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  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11:22:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/17966"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=17966"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/17966\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=17966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=17966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=17966"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=17966"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=17966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}