{"id":18211,"date":"2013-07-04T10:18:34","date_gmt":"2013-07-04T01:18:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=18211"},"modified":"2014-02-20T16:48:33","modified_gmt":"2014-02-20T07:48:33","slug":"corporation-article-88","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-88\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u3082\u4f7f\u3048\u308b\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u7d71\u5408\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u53ca\u3073\u30b1\u30fc\u30b9\u30fb\u30b9\u30bf\u30c7\u30a3\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u3082\u4f7f\u3048\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u7d71\u5408\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/h4>\n<h4 style=\"text-align: center;\">\u53ca\u3073\u30b1\u30fc\u30b9\u30fb\u30b9\u30bf\u30c7\u30a3\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u4e26\u6728\u3000\u5b89\u751f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u7b2c\uff15\u56de\u3067\u306f\u3001<a title=\"\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u3082\u4f7f\u3048\u308b\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u7d71\u5408\u306e\u5f62\u614b\u306b\u3088\u308a\u7570\u306a\u308b\u7a0e\u52d9\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-83\/\" target=\"_blank\">\u524d\u56de<\/a>\u89e3\u8aac\u3057\u305f\u5404\u7d71\u5408\u5f62\u614b\u306e\u5185\u5bb9\u53ca\u3073\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u8e0f\u307e\u3048\u3066\u3001\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u304c\u5fc5\u8981\u306a\u7406\u7531<\/strong><\/h4>\n<p>\u5408\u4f75\u3084\u682a\u5f0f\u79fb\u8ee2\u3067\u306f\u3001\u7d71\u5408\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u7a0e\u52d9\u30ea\u30b9\u30af\uff08\u5c06\u6765\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u3001\u7d71\u5408\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u5bfe\u8c61\u3068\u3059\u308b\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u7b49\uff09\u304c\u7d71\u5408\u5f8c\u3082\u6b8b\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3064\u307e\u308a\u5408\u4f75\u306b\u304a\u3044\u3066\u306f\u3001\u6d88\u6ec5\u4f1a\u793e\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u5b58\u7d9a\u4f1a\u793e\u304c\u6cd5\u7684\u306b\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308a\u3001\u307e\u305f\u682a\u5f0f\u79fb\u8ee2\u306b\u304a\u3044\u3066\u306f\u3001\u6301\u682a\u4f1a\u793e\u306e\u5098\u4e0b\u3068\u306a\u308b\u7d71\u5408\u5bfe\u8c61\u4f1a\u793e\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u306f\u682a\u5f0f\u79fb\u8ee2\u3092\u884c\u3063\u3066\u3082\u5909\u5316\u304c\u751f\u3058\u306a\u3044\u3053\u3068\u306b\u306a\u308b\uff08\u306a\u304a\u3001\u8cb7\u53ce\u5f62\u614b\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30ea\u30b9\u30af\u627f\u7d99\u306b\u3064\u3044\u3066\u306f<a title=\"\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u3082\u4f7f\u3048\u308b\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5177\u4f53\u7684\u306a\u8abf\u67fb\u9805\u76ee\u3068\u306f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-65\/\" target=\"_blank\">\u7b2c\uff12\u56de<\/a>\u3092\u53c2\u7167\uff09\u3002<!--more--><\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7d71\u5408\u5f53\u4e8b\u8005\u3067\u3042\u308b\u5404\u4f1a\u793e\u306f\u3001\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u3088\u308a\u7d71\u5408\u306e\u76f8\u624b\u4f1a\u793e\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3057\u3001\u7d71\u5408\u3092\u884c\u3046\u304b\u5426\u304b\u306e\u5224\u65ad\u306b\u6d3b\u7528\u3055\u305b\u308b\u3053\u3068\u304c\u6709\u52b9\u3068\u3044\u3048\u308b\u3002\u307e\u305f\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u4e0d\u5229\u306a\u7d71\u5408\u6bd4\u7387\u306b\u7740\u5730\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd\u306b\u3088\u3063\u3066\u7a0e\u52d9\u30ea\u30b9\u30af\u984d\u3092\u8a66\u7b97\u3057\u7d71\u5408\u4fa1\u984d\u3078\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u306f\u5fc5\u8981\u306a\u624b\u6bb5\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/06\/tax-dd5-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-18214\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/06\/tax-dd5-1.png\" alt=\"\" width=\"650\" height=\"141\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/tax-dd5-1.png 727w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/tax-dd5-1-300x65.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" 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title=\"\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u3082\u4f7f\u3048\u308b\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5177\u4f53\u7684\u306a\u8abf\u67fb\u9805\u76ee\u3068\u306f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-65\/\" target=\"_blank\">\u7b2c\uff12\u56de\u300c\u5177\u4f53\u7684\u306a\u8abf\u67fb\u9805\u76ee\u3068\u306f\u300d<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u6d3b\u7528\uff08\u30b1\u30fc\u30b9\u30fb\u30b9\u30bf\u30c7\u30a3\uff09<\/strong><\/h4>\n<p>\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u3088\u308b\u7d50\u679c\u3092\u5177\u4f53\u7684\u306b\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u30aa\u30fc\u30ca\u30fc\u682a\u4e3b\u304c\u4fdd\u6709\u3059\u308bB\u793e\u304c\u5408\u4f75\u306b\u3088\u308a\u7af6\u5408\u4ed6\u793e\u306eA\u793e\u306b\u5438\u53ce\u3055\u308c\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306b\u8a18\u8f09\u3059\u308b\uff08A\u793e\u3068B\u793e\u3068\u306e\u9593\u306b\u306f\u3001\u5408\u4f75\u76f4\u524d\u306e\u6642\u70b9\u306b\u304a\u3044\u3066\u8cc7\u672c\u95a2\u4fc2\u304c\u5168\u304f\u5b58\u5728\u3057\u306a\u3044\u3068\u3059\u308b\uff09\u3002<\/p>\n<h4><strong>\u2460\u3000\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u6027\u8cea\u6bce\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u307e\u305a\u3001\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u7d50\u679c\u767a\u898b\u3057\u305f\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u6027\u8cea\u6b21\u7b2c\u3067\u3001\u5408\u4f75\u4fa1\u984d\uff08\u5408\u4f75\u6bd4\u7387\uff09\u3078\u306e\u53cd\u6620\u65b9\u6cd5\u3001\u5408\u4f75\u5b9f\u884c\u306e\u662f\u975e\u3092\u542b\u3080\u5bfe\u5fdc\u304c\u7570\u306a\u3063\u3066\u304f\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u95a2\u4fc2\u4f1a\u793e\u9593\u53d6\u5f15\u306b\u4fc2\u308b\u5bc4\u9644\u91d1\u8a8d\u5b9a\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3092\u4f8b\u3068\u3057\u3066\u3001\u30d1\u30bf\u30fc\u30f3\u6bce\u306e\u5bfe\u5fdc\u4f8b\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p><strong>\uff11\uff09\u3000\u7a0e\u52d9\u30ea\u30b9\u30af\u984d\u304c\u8a66\u7b97\u53ef\u80fd\u306a\u5834\u5408<\/strong><br \/>\nA\u793e\u304cB\u793e\u306b\u5bfe\u3057\u3066\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u5b9f\u65bd\u3057\u305f\u7d50\u679c\u3001\u904e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u95a2\u4fc2\u4f1a\u793e\u3078\u306e\u5f79\u52d9\u63d0\u4f9b\u53d6\u5f15\u306b\u95a2\u3057\u3066\u3001\u5bc4\u9644\u91d1\u8a8d\u5b9a\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u3042\u308b\u3053\u3068\u304c\u767a\u898b\u3055\u308c\u305f\uff08\u904e\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u4e0a\u3067\u52a0\u7b97\u30fb\u793e\u5916\u6d41\u51fa\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3059\u308b\uff09\u3002<\/p>\n<p>\u5408\u4f75\u4ea4\u6e09\u306e\u7d50\u679c\u3001\u6700\u7d42\u7684\u306bB\u793e\u30aa\u30fc\u30ca\u30fc\u682a\u4e3b\u3082\u305d\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u5408\u610f\u3057\u3001\u304b\u3064\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u304c\u7b97\u5b9a\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u30ea\u30b9\u30af\u91d1\u984d\u3092\u5408\u4f75\u6bd4\u7387\u7b97\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308bB\u793e\u682a\u5f0f\u4fa1\u984d\u306b\u7e54\u308a\u8fbc\u3080\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u682a\u5f0f\u4fa1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u3068\u3057\u3066\u3044\u308f\u3086\u308bDCF\u6cd5\u3092\u7528\u3044\u308b\u5834\u5408\u306f\u3001\u5c06\u6765\u7d0d\u7a0e\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u8ffd\u5fb4\u7a0e\u984d\u3092\u8a66\u7b97\u3057\u3001\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u3092\u7b97\u51fa\u3059\u308b\u57fa\u790e\u3068\u306a\u308b\u5c06\u6765\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u6e1b\u984d\u3055\u305b\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u307e\u305f\u3001\u3044\u308f\u3086\u308b\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u6cd5\u3092\u7528\u3044\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u91d1\u984d\u3092\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\u3078\u53cd\u6620\u3055\u305b\u3001\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\u3092\u6e1b\u984d\u3055\u305b\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\uff12\uff09\u3000\u5408\u4f75\u4ea4\u6e09\u3067\u898b\u89e3\u306e\u76f8\u9055\u304c\u751f\u3058\u305f\u5834\u5408\u53c8\u306f\u7a0e\u52d9\u30ea\u30b9\u30af\u984d\u304c\u8a66\u7b97\u4e0d\u53ef\u80fd\u306a\u5834\u5408<\/strong><br \/>\n\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u3001A\u793e\u3068B\u793e\u3068\u306e\u9593\u3067\u898b\u89e3\u306e\u76f8\u9055\u304c\u751f\u3058\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u306e\u9069\u6b63\u306a\u53d6\u5f15\u4fa1\u984d\u306e\u8a66\u7b97\u30fb\u7b97\u51fa\u304c\u56f0\u96e3\u306a\u5834\u5408\u3001\u5b9f\u52d9\u4e0a\u306f\u5408\u4f75\u5951\u7d04\u66f8\u4e0a\u306b\u8868\u660e\u4fdd\u8a3c\u6761\u9805\u3092\u7e54\u308a\u8fbc\u3080\u3053\u3068\u3067\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u5f97\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u8cb7\u53ce\u5f8c\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u5bc4\u9644\u91d1\u8a8d\u5b9a\u306b\u3088\u308b\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u306b\u3088\u308b\u91d1\u92ad\u7684\u8ca0\u62c5\u3092B\u793e\u30aa\u30fc\u30ca\u30fc\u682a\u4e3b\u306b\u8ca0\u308f\u305b\u308b\u3068\u3044\u3046\u6761\u9805\u3092\u7e54\u308a\u8fbc\u3080\u3053\u3068\u3067\u3001A\u793e\uff08\u53ca\u3073A\u793e\u682a\u4e3b\uff09\u306f\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u56de\u907f\u30fb\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\uff13\uff09\u3000\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u53d7\u5165\u56f0\u96e3\u306a\u5834\u5408<\/strong><br \/>\n\u5bc4\u9644\u91d1\u8a8d\u5b9a\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u5b9a\u91cf\u7684\u30fb\u5b9a\u6027\u7684\u306b\u975e\u5e38\u306b\u5927\u304d\u304f\u3001\u5408\u4f75\u5b9f\u884c\u306b\u8457\u3057\u3044\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001\u5408\u4f75\u81ea\u4f53\u3092\u65ad\u5ff5\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u5408\u4f75\u4ee5\u5916\u306e\u7d71\u5408\u5f62\u614b\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u3067\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u906e\u65ad\u3059\u308b\u3068\u3044\u3046\u89e3\u6c7a\u7b56\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5408\u4f75\u3084\u682a\u5f0f\u79fb\u8ee2\u306e\u5834\u5408\u306f\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u7d71\u5408\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u7d71\u5408\u5f8c\u3082\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u4e8b\u696d\u8b72\u6e21\u3084\u3044\u308f\u3086\u308b\u8907\u6570\u65b0\u8a2d\u5206\u5272\u7b49\u306e\u65b9\u6cd5\u3092\u63a1\u7528\u3057\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7d71\u5408\u524d\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306f\u306a\u3044\u305f\u3081\u3001\u89e3\u6c7a\u7b56\u3068\u3057\u3066\u9069\u3057\u305f\u4ee3\u66ff\u7684\u65b9\u6cd5\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4e0a\u8a18<strong>\uff12\uff09<\/strong>\u306b\u3064\u3044\u3066\u3001\u8868\u660e\u4fdd\u8a3c\u6761\u9805\u306b\u3064\u3044\u3066\u30aa\u30fc\u30ca\u30fc\u682a\u4e3b\u304c\u96e3\u8272\u3092\u793a\u3057\u7e54\u308a\u8fbc\u3080\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u5834\u5408\u7b49\u3082\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u5f15\u304d\u7d99\u304c\u306a\u3044\u4ee3\u66ff\u7684\u65b9\u6cd5\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u304c\uff11\u3064\u306e\u89e3\u6c7a\u7b56\u306b\u306a\u308b\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e<strong>\uff11\uff09<\/strong>\u304b\u3089<strong>\uff13\uff09<\/strong>\u307e\u3067\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\u3008\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u304a\u3051\u308b\u691c\u8a0e\u904e\u7a0b\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/06\/tax-dd5-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-18220\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/06\/tax-dd5-2.png\" alt=\"\" width=\"650\" height=\"375\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/tax-dd5-2.png 995w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/tax-dd5-2-300x173.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2461\u3000\u5408\u4f75\u306e\u5b9f\u884c\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u5408\u4f75\u306f\u7a0e\u52d9\u4e0a\u306e\u7d44\u7e54\u518d\u7de8\u884c\u70ba\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u9069\u7528\u4e0b\u306e\u5f71\u97ff\u3092\u691c\u8a0e\u3057\u305f\u4e0a\u3067\u3001\u5408\u4f75\u304c\u7d71\u5408\u5f62\u614b\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u4e3b\u306a\u691c\u8a0e\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u3001\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u691c\u8a0e\u306e\u305f\u3081\u306e\u6750\u6599\uff08\u4f8b\uff1a\u9069\u683c\u8981\u4ef6\u5224\u5b9a\u306e\u305f\u3081\u306e\u6570\u5024\u30fb\u5b9a\u6027\u7684\u60c5\u5831\u7b49\uff09\u3092\u5165\u624b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u52b9\u679c\u7684\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\uff11\uff09\u3000\u9069\u683c\u8981\u4ef6\u306e\u5224\u5b9a\u3001\u53ca\u3073\u975e\u9069\u683c\u518d\u7de8\u6642\u306e\u8ab2\u7a0e\u3078\u306e\u5f71\u97ff<\/strong><br \/>\n\u672c\u30b1\u30fc\u30b9\u30fb\u30b9\u30bf\u30c7\u30a3\u306f\u3001\u5408\u4f75\u76f4\u524d\u306e\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u5408\u4f75\u5f53\u4e8b\u8005A\u793e\u30fbB\u793e\u3068\u306e\u9593\u306b\u8cc7\u672c\u95a2\u4fc2\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u8cc7\u672c\u95a2\u4fc2\u304c50\uff05\u4ee5\u4e0b\u306e\u5834\u5408\u306e\u9069\u683c\u8981\u4ef6\u3001\u3044\u308f\u3086\u308b\u5171\u540c\u4e8b\u696d\u8981\u4ef6\uff08\u4e0b\u8868\uff41\u304b\u3089\uff46\u307e\u3067\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u5fc5\u8981\u3042\u308a\u3002\u305f\u3060\u3057\u3001\uff45\uff0d\uff11\u3068\uff45\uff0d\uff12\u306f\u3044\u305a\u308c\u304b\uff11\u3064\u3092\u6e80\u305f\u305b\u3070\u3088\u3044\uff09\u3092\u5224\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-dd5-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-19500\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-dd5-3.png\" alt=\"\" width=\"550\" height=\"623\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-dd5-3.png 671w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-dd5-3-264x300.png 264w\" sizes=\"(max-width: 550px) 100vw, 550px\" 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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>\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u3082\u4f7f\u3048\u308b\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5408\u4f75\u3084\u682a\u5f0f\u79fb\u8ee2\u3067\u306f\u3001\u7d71\u5408\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u7a0e\u52d9\u30ea\u30b9\u30af\uff08\u5c06\u6765\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u3001\u7d71\u5408\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u5bfe\u8c61\u3068\u3059\u308b\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u7b49\uff09\u304c\u7d71\u5408\u5f8c\u3082\u6b8b\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3064\u307e\u308a\u5408\u4f75\u306b\u304a\u3044\u3066\u306f\u3001\u6d88\u6ec5\u4f1a\u793e\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u5b58\u7d9a\u4f1a\u793e\u304c\u6cd5\u7684\u306b\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308a\u3001\u307e\u305f\u682a\u5f0f\u79fb\u8ee2\u306b\u304a\u3044\u3066\u306f\u3001\u6301\u682a\u4f1a\u793e\u306e\u5098\u4e0b\u3068\u306a\u308b\u7d71\u5408\u5bfe\u8c61\u4f1a\u793e\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u306f\u682a\u5f0f\u79fb\u8ee2\u3092\u884c\u3063\u3066\u3082\u5909\u5316\u304c\u751f\u3058\u306a\u3044\u3053\u3068\u306b\u306a\u308b\uff08\u306a\u304a\u3001\u8cb7\u53ce\u5f62\u614b\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30ea\u30b9\u30af\u627f\u7d99\u306b\u3064\u3044\u3066\u306f\u7b2c\uff12\u56de\u3092\u53c2\u7167\uff09\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":[186,177,167,181,290],"tags":[515,411],"backnumber":[1701],"series":[1128],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 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