{"id":183125,"date":"2019-08-08T10:20:25","date_gmt":"2019-08-08T01:20:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=183125"},"modified":"2019-12-18T10:02:56","modified_gmt":"2019-12-18T01:02:56","slug":"tax-article-331","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-331\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c79\u56de\u3011\u300c\u30b7\u30e3\u30a6\u30d7\u52e7\u544a\u304b\u3089\u8aad\u307f\u89e3\u304f\u79df\u7a0e\u6cd5\u89e3\u91c8\uff08\u305d\u306e\uff11\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c79\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; 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text-indent: -15px;\"><strong>\u2160 \u3000\u30b7\u30e3\u30a6\u30d7\u52e7\u544a\u306e\u30a4\u30f3\u30d1\u30af\u30c8<\/strong><\/h4>\n<p>\u91d1\u5b50\u5b8f\u6559\u6388\u306f\u3001\u30b7\u30e3\u30a6\u30d7\u52e7\u544a\u306b\u3064\u3044\u3066\u3001\u300c\u308f\u304c\u56fd\u306e\u7a0e\u5236\u3092\u3001\u56fd\u7a0e\u30fb\u5730\u65b9\u7a0e\u306e\u53cc\u65b9\u306b\u3064\u3044\u3066\u3001\u5b9f\u4f53\u5236\u5ea6\u3068\u624b\u7d9a\u306e\u4e21\u9762\u306b\u308f\u305f\u3063\u3066\u5168\u9762\u7684\u306b\u6539\u9769\u3059\u308b\u3053\u3068\u3092\u52e7\u544a\u3057\u305f\u304c\u3001\u305d\u308c\u306f20\u4e16\u7d00\u524d\u534a\u306e\u79df\u7a0e\u7406\u8ad6\u3092\u5236\u5ea6\u8ad6\u306b\u7ffb\u8a33\u3057\u3066\u4f53\u7cfb\u5316\u3057\u305f\u52b4\u4f5c\u3068\u3057\u3066\u3001\u79df\u7a0e\u7406\u8ad6\u304a\u3088\u3073\u79df\u7a0e\u5236\u5ea6\u306e\u6b74\u53f2\u306e\u4e0a\u3067\u3001\u91d1\u5b57\u5854\u3068\u547c\u3076\u306b\u3075\u3055\u308f\u3057\u3044\u304d\u308f\u3081\u3066\u91cd\u8981\u306a\u4f4d\u7f6e\u3092\u5360\u3081\u3066\u3044\u308b\u3002\u300d\u3068\u8ad6\u3058\u3089\u308c\u308b\uff08\u91d1\u5b50\u300c\u30b7\u30e3\u30a6\u30d7\u52e7\u544a\u306e\u6b74\u53f2\u7684\u610f\u7fa9\uff0d21\u4e16\u7d00\u306b\u5411\u3051\u3066\uff0d\u300d\u79df\u7a0e\u6cd5\u7814\u7a7628\u53f7\uff11\u9801\uff082000\uff09\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u308f\u304c\u56fd\u306e\u7a0e\u5236\u306f\u3001\u30b7\u30e3\u30a6\u30d7\u52e7\u544a\u306b\u3088\u3063\u3066\u59cb\u3081\u3066\u672c\u683c\u7684\u306b\u8fd1\u4ee3\u5316\u3055\u308c\u305f\u3068\u3044\u3063\u3066\u3088\u3044\u3002\u300d\u3068\u3082\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08\u540c\u7a3f\uff11\u9801\uff09\u3002<\/p>\n<p>\u30b7\u30e3\u30a6\u30d7\u6559\u6388\u7387\u3044\u308b\u30b7\u30e3\u30a6\u30d7\u4f7f\u7bc0\u56e3\u306f\u3001\u662d\u548c20\u5e74\uff15\u670810\u65e5\u306e\u6765\u65e5\u304b\u3089\u3001\u7d04\uff12\u304b\u6708\u534a\u306b\u308f\u305f\u308b\u8abf\u67fb\u30fb\u7814\u7a76\u306e\u5f8c\u3001\uff18\u6708\u306b\u306f\u5831\u544a\u66f8\u306e\u57f7\u7b46\u306b\u3068\u308a\u304b\u304b\u308a\u3001\u304b\u304b\u308b\u5831\u544a\u66f8\u3092\u3001\u540c27\u65e5\u306b\u30de\u30c3\u30ab\u30fc\u30b5\u30fc\u5143\u5e25\u306b\u63d0\u51fa\u3057\u305f\uff08\u767a\u8868\u306f\uff19\u670815\u65e5\u3067\u3042\u3063\u305f\u3002\uff09\u3002<\/p>\n<p>\u30b7\u30e3\u30a6\u30d7\u4f7f\u7bc0\u56e3\u306e\u30e1\u30f3\u30d0\u30fc\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\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:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u30ab\u30fc\u30eb\u30fb\u30b7\u30e3\u30a6\u30d7\uff08Carl S. Shoup\uff1a\u56e3\u9577\u3001\u30b3\u30ed\u30f3\u30d3\u30a2\u5927\u5b66\u7d4c\u6e08\u5b66\u90e8\u6559\u6388\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u30cf\u30ef\u30fc\u30c9\u30fb\u30dc\u30fc\u30a8\u30f3\uff08Dean Howard R. Bowen\uff1a\u30a4\u30ea\u30ce\u30a4\u5927\u5b66\u7d4c\u55b6\u5b66\u90e8\u9577\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u30b8\u30a7\u30ed\u30fc\u30e0\u30fb\u30b3\u30fc\u30a8\u30f3\uff08Jerome B. Cohen\uff1a\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u5e02\u7acb\u5927\u5b66\u7d4c\u6e08\u5b66\u90e8\u6559\u6388\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u30ed\u30fc\u30e9\u30f3\u30c9\u30fb\u30cf\u30c3\u30c8\u30d5\u30a3\u30fc\u30eb\u30c9\uff08Rolland F. Hatfield\uff1a\u30df\u30cd\u30bd\u30bf\u5dde\u4e3b\u7a0e\u5c40\u7814\u7a76\u90e8\u9577\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u30b9\u30bf\u30f3\u30ec\u30fc\u30fb\u30b5\u30ea\u30fc\uff08Stanley S. Surrey\uff1a\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u5927\u5b66\u30d0\u30fc\u30af\u30ec\u30fc\u6821\u30ed\u30fc\u30b9\u30af\u30fc\u30eb\u6559\u6388\u3002\u4f7f\u7bc0\u56e3\u6d3b\u52d5\u4e2d\u306b\u30cf\u30fc\u30d0\u30fc\u30c9\u5927\u5b66\u30ed\u30fc\u30b9\u30af\u30fc\u30eb\u6559\u6388\u306b\u79fb\u7c4d\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\u30a6\u30a3\u30ea\u30a2\u30e0\u30fb\u30f4\u30a3\u30c3\u30af\u30ea\u30fc\uff08William Vickrey\uff1a\u30b3\u30ed\u30f3\u30d3\u30a2\u5927\u5b66\u653f\u6cbb\u5b66\u90e8\u5927\u5b66\u9662\u6559\u6388\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2466\u3000\u30a6\u30a3\u30ea\u30a2\u30e0\u30fb\u30a6\u30a9\u30fc\u30ec\u30f3\uff08William C. Warren\uff1a\u30b3\u30ed\u30f3\u30d3\u30a2\u5927\u5b66\u30ed\u30fc\u30b9\u30af\u30fc\u30eb\u6559\u6388\uff09<\/p>\n<\/div>\n\u30b7\u30e3\u30a6\u30d7\u52e7\u544a\u306f\u3001\u56fd\u3068\u5730\u65b9\u3092\u901a\u305a\u308b\u6211\u304c\u56fd\u306e\u79df\u7a0e\u5236\u5ea6\u306e\u5168\u4f53\u306b\u308f\u305f\u3063\u3066\u3001\u5b9f\u4f53\u9762\u3068\u624b\u7d9a\u9762\u306e\u4e21\u9762\u3092\u542b\u3081\u3066\u3001\u9577\u671f\u7684\u8996\u91ce\u306b\u7acb\u3061\u3064\u3064\u3001\u5168\u9762\u7684\u306a\u6539\u9769\u3092\u52e7\u544a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u30ab\u30d0\u30fc\u3059\u308b\u7bc4\u56f2\u306f\u6975\u3081\u3066\u5e83\u304f\u3001\u307e\u305f\u8cbb\u3084\u3057\u305f\u6642\u9593\u306e\u77ed\u3055\u306b\u6bd4\u8f03\u3057\u3066\u6975\u3081\u3066\u6df1\u5ea6\u306e\u6df1\u3044\u3082\u306e\u3067\u3042\u3063\u305f\u3068\u8a55\u3055\u308c\u3066\u3044\u308b\uff08\u91d1\u5b50\u30fb\u524d\u63b2\u7a3f\uff18\u9801\uff09\u3002<\/p>\n<p>\u91d1\u5b50\u6559\u6388\u306f\u3001\u30b7\u30e3\u30a6\u30d7\u52e7\u544a\u306e\u610f\u7fa9\u3092\u6b21\u306e\uff14\u70b9\u306b\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\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:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u308f\u304c\u56fd\u306e\u7a0e\u5236\u3092\u5168\u9762\u7684\u306b\u8fd1\u4ee3\u5316\u3057\u305f\u3053\u3068\u3067\u3042\u308b\u3002\u305d\u308c\u306f\u516c\u5e73\u306e\u89b3\u70b9\u304b\u3089\u5fb9\u5e95\u3057\u305f\u7dcf\u5408\u7d2f\u9032\u6240\u5f97\u7a0e\u3092\u63d0\u6848\u3057\u305f\u3053\u3068\u306b\u3082\u3088\u304f\u73fe\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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style=\"margin-left: 15px; text-indent: 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style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">\u662d\u548c27\u5e74\uff14\u670828\u65e5\u767a\u52b9<\/span><\/span>\uff09\u3068\u3068\u3082\u306b\u3001\u3064\u304e\u306e\u3088\u3046\u306a\u57fa\u672c\u7684\u4fee\u6b63\u3092\u53d7\u3051\u305f\u3053\u3068\u304c\u305d\u306e\u8a3c\u5de6\u3068\u3044\u3048\u3088\u3046\uff08\u91d1\u5b50\u30fb\u524d\u63b2\u7a3f10\u9801\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#FF0000;border-color:#FF0000;\">\n\t\t<p>\u3014\u8ffd\u8a18\uff1a2019\/9\/13\u3015<br \/>\n\u4e0a\u8a18\u4e0b\u7dda\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u672c\u7a3f\u516c\u958b\u6642\u306f\u300c\u662d\u548c27\u5e74\uff14\u670818\u65e5\u767a\u52b9\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u4e0a\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n\u304a\u8a6b\u3073\u306e\u4e0a\u3001\u8a02\u6b63\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<\/div>\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:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5bcc\u88d5\u7a0e\u306e\u5ec3\u6b62\uff08\u662d\u548c28\u5e74\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u7d2f\u7a4d\u7684\u8cc7\u7523\u79fb\u8ee2\u7a0e\u306e\u5ec3\u6b62\uff08\u662d\u548c28\u5e74\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u5ec3\u6b62\uff08\u662d\u548c29\u5e74\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u5897\u6b96\uff08\u662d\u548c26\u5e74\u4ee5\u964d\uff09<\/p>\n<\/div>\n\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u304b\u3089\u3001\u30b7\u30e3\u30a6\u30d7\u7a0e\u5236\u306f\u5d29\u58ca\u3057\u305f\u3068\u307f\u308b\u898b\u89e3\u3082\u5c11\u306a\u304f\u306a\u3044\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6797\u5065\u4e45\u6559\u6388\u306f\u3001\u662d\u548c28\u5e74\u306b\u306f\u5b8c\u5168\u306b\u30b7\u30e3\u30a6\u30d7\u7a0e\u5236\u306f\u5d29\u58ca\u3057\u305f\u3068\u8ad6\u3058\u3089\u308c\u308b\uff08\u6797\u300c\u30b7\u30e3\u30a6\u30d7\u52e7\u544a\u3068\u7a0e\u5236\u6539\u9769\u300d\u6771\u4eac\u5927\u5b66\u793e\u4f1a\u79d1\u5b66\u7814\u7a76\u6240\u300e\u6226\u5f8c\u6539\u9769\uff17 \uff08\u7d4c\u6e08\u6539\u9769\uff09\u300f253\u9801\uff08\u6771\u4eac\u5927\u5b66\u51fa\u7248\u4f1a1974\uff09\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u5317\u91ce\u5f18\u4e45\u6559\u6388\u306f\u3001\u662d\u548c36\u5e74\u307e\u3067\u306b\u306f\u307b\u307c\u5b8c\u5168\u306b\u5d29\u58ca\u3057\u305f\u3068\u3055\u308c\u308b\uff08\u5317\u91ce\u300e\u73fe\u4ee3\u79df\u7a0e\u6cd5\u306e\u69cb\u60f3\u300f22\u9801\uff08\u52c1\u8349\u66f8\u623f1972\uff09\uff08\u3082\u3063\u3068\u3082\u3001\u5317\u91ce\u6559\u6388\u306f\u6cd5\u5b9f\u8df5\u8ad6\u306e\u898b\u5730\u304b\u3089\u306f\u3001\u30b7\u30e3\u30a6\u30d7\u7a0e\u5236\u306f\u975e\u5e38\u306b\u6709\u610f\u7fa9\u3060\u3068\u8ad6\u3058\u3089\u308c\u3066\u3082\u3044\u308b\uff08\u30b7\u30f3\u30dd\u30b8\u30a6\u30e0\u300c\u30b7\u30e3\u30a6\u30d7\u52e7\u544a50\u5e74\u306e\u8ecc\u8de1\u3068\u8ab2\u984c\u300d\u3014\u5317\u91ce\u767a\u8a00\u3015\u79df\u7a0e\u6cd5\u7814\u7a7628\u53f780\u9801\uff082000\uff09\uff09\uff09\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u306f\u3058\u3081\u306b\u8ff0\u3079\u305f\u3068\u304a\u308a\u3001\u4eca\u65e5\u306e\u79df\u7a0e\u4e8b\u4f8b\u306b\u304a\u3044\u3066\u3082\u3001\u30b7\u30e3\u30a6\u30d7\u52e7\u544a\u306e\u5f71\u97ff\u3092\u4e0b\u306b\u3057\u305f\u4e3b\u5f35\u306a\u3044\u3057\u5224\u6c7a\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001\u4eca\u65e5\u306e\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u306b\u304a\u3044\u3066\u3082\u3001\u540c\u52e7\u544a\u3092\u7121\u8996\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u306f\u306a\u304b\u308d\u3046\u304b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\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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