{"id":181809,"date":"2019-08-16T10:15:30","date_gmt":"2019-08-16T01:15:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=181809"},"modified":"2019-08-15T11:55:24","modified_gmt":"2019-08-15T02:55:24","slug":"corporation-article-804","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-804\/","title":{"rendered":"\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u300e\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u300f\u6539\u6b63\u4e8b\u9805\u306e\u89e3\u8aac\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u6539\u6b63\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b<\/strong><\/h4>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u300e\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u300f<\/span>\u6539\u6b63\u4e8b\u9805\u306e\u89e3\u8aac<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff18\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u6539\u6b63\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c8\u30e9\u30b9\u30c8<br \/>\n<strong>\u8db3\u7acb\u3000\u597d\u5e78<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff3b\uff17\uff3d\u3000\u56fd\u969b\u7a0e\u52d9\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#4682B4;\"><\/div>\n<p>\u56fd\u969b\u7a0e\u52d9\u306b\u3064\u3044\u3066\u3082\u5358\u4f53\u7d0d\u7a0e\u3068\u540c\u69d8\u306b\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u4fc2\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/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: -15px;\"><strong>\uff13\u3000\u904e\u5927\u652f\u6255\u5229\u5b50\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u904e\u5927\u652f\u6255\u5229\u5b50\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u8e0f\u307e\u3048\u305f\u4ee5\u4e0b\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u305f\uff08\u63aa\u6cd568\u306e89\u306e\uff12\u300168\u306e89\u306e\uff13\u3001\u63aa\u4ee439\u306e113\u306e\uff12\u300139\u306e113\u306e\uff13\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff12\u5e74\uff082020\u5e74\uff09\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\uff08\u5e73\u621031\u5e74\u6240\u6cd5\u7b49\u6539\u6b63\u6cd5\u9644\u524774\u2460\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b<span style=\"border-bottom: double 3px #333399;\">\u6539\u6b63\u524d<\/span>\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\uff3d<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-181818\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-1.png\" alt=\"\u95a2\u9023\u8005\u7d14\u652f\u6255\u5229\u5b50\u7b49\u306e\u984d  \uff08\u9023\u7d50\u7d0d\u7a0e\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u95a2\u9023\u8005\u652f\u6255\u5229\u5b50\u7b49\u306e\u984d\u306e\u5408\u8a08\u984d\u304b\u3089\u63a7\u9664\u5bfe\u8c61\u53d7\u53d6\u5229\u5b50\u7b49\u5408\u8a08\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\uff09  \u203b \u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u652f\u6255\u5229\u5b50\u7b49\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002 \u203b 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#B22222;\">\u6539\u6b63\u5f8c<\/span>\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\uff3d<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-181819\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-2.png\" alt=\"\u5bfe\u8c61\u7d14\u652f\u6255\u5229\u5b50\u7b49\u306e\u984d  \uff08\u9023\u7d50\u7d0d\u7a0e\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u5bfe\u8c61\u652f\u6255\u5229\u5b50\u7b49\u306e\u984d\u306e\u5408\u8a08\u984d\u304b\u3089\u63a7\u9664\u5bfe\u8c61\u53d7\u53d6\u5229\u5b50\u7b49\u5408\u8a08\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\uff09  \u203b \u95a2\u9023\u8005\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u7b2c\u4e09\u8005\u306b\u5bfe\u3059\u308b\u652f\u6255\u5229\u5b50\u7b49\u3092\u542b\u3080\u3002 \u203b 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-181844\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-3-1.png\" alt=\"\u5404\u9023\u7d50\u6cd5\u4eba\u306e\u95a2\u9023\u8005\u7d14\u652f\u6255\u5229\u5b50\u7b49\u306e\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3068\u304d\u3000\u5404\u9023\u7d50\u6cd5\u4eba\u306e\u95a2\u9023\u8005\u652f\u6255\u5229\u5b50\u7b49\u306e\u984d\u306e\u5408\u8a08\u984d\u304c\u652f\u6255\u5229\u5b50\u7b49\u306e\u984d\u203b\u306e\u5408\u8a08\u984d\u306e50\uff05\u4ee5\u4e0b\u3067\u3042\u308b\u3068\u304d 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sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u5358\u4f53\u7533\u544a\u6cd5\u4eba\u306e\u5834\u5408\u3001\u6539\u6b63\u5f8c\u306f\u3001\u9069\u7528\u9664\u5916\u57fa\u6e96\uff08\u4e8c\u53f7\uff09\u3068\u3057\u3066\u3001\u300c\u56fd\u5185\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\uff08\u6301\u682a\u5272\u540850\uff05\u8d85\uff09\u306e\u5408\u7b97\u7d14\u652f\u6255\u5229\u5b50\u7b49\u306e\u984d\u304c\u5408\u7b97\u8abf\u6574\u6240\u5f97\u306e20\uff05\u4ee5\u4e0b\u306e\u3068\u304d\u300d\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u9023\u7d50\u7533\u544a\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u5f53\u8a72\u9069\u7528\u9664\u5916\u57fa\u6e96\uff08\u4e8c\u53f7\uff09\u306f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/span><\/p>\n<p>&nbsp;<br \/>\n<!--nextpage--><br 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style=\"margin-left: 15px; text-indent: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#4682B4;\"><\/div>\n<p>\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u5225\u8868\u69d8\u5f0f\u306e\u898b\u76f4\u3057\u306b\u304a\u3044\u3066\u3001\u65e7\u5225\u8868\uff14\u306e\u300c\u4eee\u8a08\u300d\uff0825\u6b04\uff09\u3068\u300c\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u300d\uff0826\u6b04\uff09\u306e\u9593\u306b\u3001\u3053\u308c\u307e\u3067\u5225\u8868\uff14\u306e\uff12\uff08\u4ed8\u8868\u3092\u542b\u3080\uff09\u306e\u307f\u306b\u3042\u3063\u305f\u300c\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306e\u6700\u7d42\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u306e\u640d\u91d1\u7b97\u5165\u984d\u300d\uff0826\u6b04\uff09\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c112\u6761\u7b2c20\u9805\u300d\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u305d\u308c\u304c\u9069\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3092\u8aac\u660e\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u307e\u305a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c81\u6761\u7b2c\uff14\u9805\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>\u540c\u9805\u3067\u306f\u3001\u300e\u9023\u7d50\u6cd5\u4eba\u9593\u306e\u5408\u4f75\u306b\u3064\u3044\u3066\u3001\u5408\u4f75\u65e5\u306e\u524d\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff08\u5408\u4f75\u65e5\u304c\u9023\u7d50\u89aa\u6cd5\u4eba\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\u3067\u3042\u308b\u5834\u5408\u3092\u9664\u304f\uff09\u306e\u9023\u7d50\u6cd5\u4eba\u306e\u5358\u4f53\u7533\u544a\u306b\u304a\u3044\u3066\u767a\u751f\u3057\u305f\u88ab\u5408\u4f75\u6cd5\u4eba\uff08\u4ed6\u306e\u9023\u7d50\u5b50\u6cd5\u4eba\uff09\u306e\u500b\u5225\u6b20\u640d\u91d1\u984d\u3092\u3001\u5408\u4f75\u6cd5\u4eba\uff08\u9023\u7d50\u6cd5\u4eba\uff09\u306e\u5408\u4f75\u65e5\u306e\u5c5e\u3059\u308b\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\uff08\u9023\u7d50\u7533\u544a\uff09\u3067\u640d\u91d1\u306b\u7b97\u5165\u3059\u308b\u300f\u3068\u3044\u3046\u53d6\u6271\u3044\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u305d\u306e\u5408\u4f75\u6cd5\u4eba\uff08\u9023\u7d50\u6cd5\u4eba\uff09\u306b\u304a\u3051\u308b\u640d\u91d1\u7b97\u5165\u984d\u3092\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3068\u3057\u3066\u3001\u5225\u8868\uff14\u306e\uff12\uff08\u4ed8\u8868\u3092\u542b\u3080\uff09\u306b\u300c\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306e\u6700\u7d42\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u306e\u640d\u91d1\u7b97\u5165\u984d\u300d\uff08\u4eca\u56de\u306e\u5225\u8868\u69d8\u5f0f\u306e\u6539\u6b63\u3067\u3001\uff17\u6b04\u304b\u308934\u6b04\u306b\u79fb\u52d5\u3057\u3066\u3044\u308b\uff09\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306e\u300c\u7b49\u300d\u306b\u3064\u3044\u3066\u306f\u6b8b\u4f59\u8ca1\u7523\u306e\u78ba\u5b9a\u306b\u304a\u3044\u3066\u3082\u540c\u69d8\u306e\u53d6\u6271\u3044\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6b8b\u4f59\u8ca1\u7523\u78ba\u5b9a\u6cd5\u4eba\u3092\u542b\u3081\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3042\u308b\uff08\u3053\u306e\u5834\u5408\u3001\u5408\u4f75\u65e5\u306e\u524d\u65e5\uff1d\u6b8b\u4f59\u8ca1\u7523\u306e\u78ba\u5b9a\u65e5\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\uff1d\u6b8b\u4f59\u8ca1\u7523\u78ba\u5b9a\u6cd5\u4eba\u3001\u5408\u4f75\u6cd5\u4eba\uff1d\u6b8b\u4f59\u8ca1\u7523\u78ba\u5b9a\u6cd5\u4eba\u306e\u682a\u4e3b\u3001\u3068\u3044\u3046\u8aad\u307f\u66ff\u3048\u306b\u306a\u308b\uff09\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u4eca\u56de\u3001\u5225\u8868\uff14\u306b\u8ffd\u52a0\u3055\u308c\u305f\u300c\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306e\u6700\u7d42\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u306e\u640d\u91d1\u7b97\u5165\u984d\u300d\uff0826\u6b04\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u304b\u3089\u6cd5\u4eba\u7a0e\u6cd5\u7b2c81\u6761\u7b2c\uff14\u9805\u3068\u540c\u69d8\u306e\u8da3\u65e8\u3067\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c112\u6761\u7b2c20\u9805\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u306b\u8a18\u8f09\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c112\u6761\u7b2c20\u9805\u306f\u3001\u671f\u4e2d\u306b\uff12\u5ea6\u3001\u9023\u7d50\u5185\u3067\u5408\u4f75\u3092\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\uff30\u793e\u21d2\u9023\u7d50\u5b50\u6cd5\u4eba\uff21\u793e\u21d2\u9023\u7d50\u5b50\u6cd5\u4eba\uff22\u793e\u3001\u3068\u3044\u3046\u8cc7\u672c\u95a2\u4fc2\u3067\uff08\u305d\u306e\u4ed6\u306b\u308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\/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\uff17\u6708\uff11\u65e5\u306b\u9023\u7d50\u5b50\u6cd5\u4eba\uff22\u793e\u304c\u9023\u7d50\u5b50\u6cd5\u4eba\uff21\u793e\u306b\u5438\u53ce\u5408\u4f75\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\uff11\u6708\uff11\u65e5\u306b\u9023\u7d50\u5b50\u6cd5\u4eba\uff21\u793e\u304c\u9023\u7d50\u89aa\u6cd5\u4eba\uff30\u793e\u306b\u5438\u53ce\u5408\u4f75\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u751f\u3058\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001<span style=\"color: #333399;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #333399;\">\u2461<\/span>\u306f\u5171\u306b\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\uff08<span style=\"color: #333399;\">\u2460<\/span>\uff1a\uff22\u793e\u3001<span style=\"color: #333399;\">\u2461<\/span>\uff1a\uff21\u793e\uff09\u3067\u306f\u3001\u6700\u7d42\u4e8b\u696d\u5e74\u5ea6\u306f\u9023\u7d50\u6cd5\u4eba\u306e\u5358\u4f53\u7533\u544a\u3068\u306a\u308b\u304c\u3001\u3053\u306e\u3068\u304d\u3001<span style=\"color: #333399;\">\u2460<\/span>\u3067\u767a\u751f\u3057\u305f\u9023\u7d50\u5b50\u6cd5\u4eba\uff22\u793e\u306e\u6b20\u640d\u91d1\u984d\u3092\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c112\u6761\u7b2c20\u9805\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u9023\u7d50\u5b50\u6cd5\u4eba\uff21\u793e\u306e<span style=\"color: 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#333399;\">\u2460\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u304c\u6b8b\u4f59\u8ca1\u7523\u306e\u78ba\u5b9a\u3001\u3044\u305a\u308c\u304b\u304c\u5408\u4f75\u306e\u5834\u5408\uff09\u306b\u304a\u3044\u3066\u3082\u540c\u69d8\u3068\u306a\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2019\/pdf\/04_1a.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-182647\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-4.png\" alt=\"\" width=\"1634\" height=\"2343\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-4.png 1634w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-4-209x300.png 209w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-4-714x1024.png 714w\" sizes=\"(max-width: 1634px) 100vw, 1634px\" \/><\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2019\/pdf\/04-2-a.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-182645\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-5.png\" alt=\"\" width=\"1572\" height=\"2336\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-5.png 1572w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-5-201x300.png 201w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/H31renketsu8-5-689x1024.png 689w\" sizes=\"(max-width: 1572px) 100vw, 1572px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u5730\u65b9\u6cd5\u6cd5\u30fb\u30fb\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u5730\u6cd5\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u5e73\u621031\u5e74\u6240\u6cd5\u7b49\u6539\u6b63\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621031\u5e74\u6cd5\u5f8b\u7b2c\uff16\u53f7\uff09<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd557\u246a\u4e09\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd557\u676111\u9805\uff13\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u9023\u8f09\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u8e0f\u307e\u3048\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u6cd5\u3068\u3057\u3066\u3001DCF\u6cd5\u3092\u8ffd\u52a0\u3059\u308b\u3068\u3068\u3082\u306b\u3001DCF\u6cd5\u3067\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u7b49\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4e00\u5b9a\u306e\u8a55\u4fa1\u56f0\u96e3\u306a\u7121\u5f62\u8cc7\u7523\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u4e88\u6e2c\u3068\u5b9f\u7e3e\u304c\u4e00\u5b9a\u7a0b\u5ea6\u4e56\u96e2\u3057\u305f\u5834\u5408\u306b\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u4e8b\u5f8c\u7684\u306a\u8abf\u6574\u63aa\u7f6e\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\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":[186,177,167,181,290],"tags":[633,538,514,306],"backnumber":[2007],"series":[976],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 19:25:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/181809"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=181809"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/181809\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=181809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=181809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=181809"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=181809"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=181809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}