{"id":197301,"date":"2020-03-12T10:17:01","date_gmt":"2020-03-12T01:17:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=197301"},"modified":"2020-03-11T15:43:24","modified_gmt":"2020-03-11T06:43:24","slug":"tax-article-364","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-364\/","title":{"rendered":"\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c15\u56de\u3011\u300c\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c\u5927\u304d\u3044\u4f1a\u793e\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4e8b\u4f8b<span style=\"font-size: 18px;\">\u3067\u308f\u304b\u308b<\/span>\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: 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style=\"text-align: center;\"><strong><span style=\"color: #4f2d7f;\">\u25a0 \u25a1 \u25a0 \u25a1<\/span>\u00a0 \u89e3 \u8aac\u00a0\u00a0<span style=\"color: #4f2d7f;\">\u25a1 \u25a0 \u25a1 \u25a0<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u767a\u884c\u6cd5\u4eba\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u81ea\u5df1\u682a\u5f0f\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u5b9a\u7fa9\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u304a\u308a\uff08\u6cd5\u6cd5\uff12\u4e8c\u5341\u4e00\uff09\u3001\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u53ca\u3073\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u3092\u6e1b\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08<span style=\"color: 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-30px;\"><strong>\uff08\uff12\uff09\u3000\u682a\u4e3b\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u682a\u4e3b\u306b\u304a\u3044\u3066\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u8b72\u6e21\u5bfe\u4fa1\u3092\u682a\u5f0f\u306e\u8b72\u6e21\u53ce\u5165\u306b\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3068\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d\u306b\u533a\u5206\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u682a\u4e3b\u3067\u3042\u308c\u3070\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306f\u3001\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e15.315\uff05\u3001\u4f4f\u6c11\u7a0e\uff15\uff05\u306e\u7a0e\u7387\u306b\u3088\u308b\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u307f\u306a\u3057\u914d\u5f53\u90e8\u5206\u306f\u914d\u5f53\u6240\u5f97\u3068\u3057\u3066\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u7d2f\u9032\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u306b\u3088\u308a\u307f\u306a\u3057\u914d\u5f53\u304c\u751f\u3058\u308b\u30b1\u30fc\u30b9\u3067\u306f\u9069\u7528\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\uff08\u6700\u9ad8\u7a0e\u738755.945\uff05\uff1a\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e45.945\uff05\u3001\u4f4f\u6c11\u7a0e10\uff05\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u307f\u306a\u3057\u914d\u5f53\u306b\u3064\u3044\u3066\u3082\u914d\u5f53\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308a\u307e\u3059\uff08\u6240\u6cd592\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d\uff08\u914d\u5f53\u6240\u5f97\u306e\u8a08\u7b97\uff09<\/strong><\/h4>\n<p>\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d\u306f\u3001\u4e0b\u8a18\u306e\u7b97\u5f0f\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-197340\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-2.png\" alt=\"\u3014\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d\u306e\u8a08\u7b97\u5f0f\u3015 \u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d \uff1d \u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d \uff0d \u8cc7\u672c\u91d1\u7b49\u76f8\u5f53\u984d \u3014\u8cc7\u672c\u91d1\u7b49\u76f8\u5f53\u984d\u3015 \u8cc7\u672c\u91d1\u7b49\u76f8\u5f53\u984d \uff1d \uff11\u682a\u5f53\u305f\u308a\u8cc7\u672c\u91d1\u7b49\u306e\u984d \u00d7 \u8b72\u6e21\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u306e\u6570 \uff11\u682a\u5f53\u305f\u308a\u8cc7\u672c\u91d1\u7b49\u306e\u984d \uff1d \u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u76f4\u524d\u306e\u767a\u884c\u4f1a\u793e\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d \u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u76f4\u524d\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\uff08\u81ea\u5df1\u682a\u5f0f\u3092\u9664\u304f\uff09\" width=\"1859\" height=\"643\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-2.png 1859w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-2-300x103.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-2-1024x354.png 1024w\" sizes=\"(max-width: 1859px) 100vw, 1859px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306f\u3001\u4e0b\u8a18\u306e\u7b97\u5f0f\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-3-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-197449\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-3-11.png\" alt=\"\u3014\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u5f0f\u3015 \u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d \uff1d \u53ce\u5165\u91d1\u984d\uff08\uff21\uff09 \uff0d \uff08\u53d6\u5f97\u8cbb \uff0b \u8b72\u6e21\u8cbb\u7528\uff09 \uff08\uff21\uff09\u8b72\u6e21\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d \uff1d \u81ea\u5df1\u682a\u5f0f\u306e\u8b72\u6e21\u5bfe\u4fa1 \uff0d \u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d \uff08\u203b\uff09\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306f\u3001\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e15.315\uff05\u3001\u4f4f\u6c11\u7a0e\uff15\uff05\u306e\u7a0e\u7387\u306b\u3088\u308b \u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\" width=\"1659\" height=\"595\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-3-11.png 1659w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-3-11-300x107.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-3-11-1024x367.png 1024w\" sizes=\"(max-width: 1659px) 100vw, 1659px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff13\uff3d\u3000\u672c\u4e8b\u4f8b\u3078\u306e\u3042\u3066\u306f\u3081<\/strong><\/h4>\n<p>\uff34\u793e\u306e\u76f4\u8fd1\u671f\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306f300,000\u3001\u8cc7\u672c\u91d1\u304c10,000\u3067\u3059\u304c\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306f300,000\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\uff34\u793e\u306e\u3088\u3046\u306b\u3001\u8cc7\u672c\u91d1\u306e\u984d\u306b\u6bd4\u3079\u3066\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c\u591a\u984d\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3068\u3057\u3066\u3001\u4f8b\u3048\u3070\u904e\u53bb\u306b\u7121\u511f\u6e1b\u8cc7\u7b49\u306b\u3088\u308a\u6b20\u640d\u586b\u88dc\u3057\u305f\u5f8c\u306b\u696d\u7e3e\u304c\u6539\u5584\u3057\u3001\u5229\u76ca\u4f53\u8cea\u306e\u4f1a\u793e\u306b\u306a\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u5834\u5408\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u30b9\u30ad\u30fc\u30e0\u3067\u30cd\u30c3\u30af\u306b\u306a\u308b\u306e\u306f\u3001\u500b\u4eba\u682a\u4e3b\u306b\u304a\u3044\u3066\u307f\u306a\u3057\u914d\u5f53\u90e8\u5206\u304c\u914d\u5f53\u6240\u5f97\u3068\u3057\u3066\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u306b\u3088\u308b\u7a0e\u8ca0\u62c5\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\uff34\u793e\u306e\u3088\u3046\u306a\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c\u591a\u984d\u306a\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u3092\u6709\u511f\u53d6\u5f97\u3057\u305f\u3068\u3057\u3066\u3082\u53d6\u5f97\u5bfe\u4fa1\u304c\u8cc7\u672c\u91d1\u7b49\u76f8\u5f53\u984d\u3092\u8d85\u3048\u305a\u3001\u307f\u306a\u3057\u914d\u5f53\u304c\u751f\u3058\u306a\u3044\uff08\u3082\u3057\u304f\u306f\u307f\u306a\u3057\u914d\u5f53\u90e8\u5206\u304c\u5c11\u984d\u3068\u306a\u308b\uff09\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u307f\u306a\u3057\u914d\u5f53\u304c\u751f\u3058\u306a\u3044\u5834\u5408\u3001\u500b\u4eba\u682a\u4e3b\u306b\u304a\u3044\u3066\u306f\u682a\u5f0f\u8b72\u6e21\u76ca\u306b\u3064\u3044\u3066\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e15.315\uff05\u3001\u4f4f\u6c11\u7a0e\uff15\uff05\u306e\u7a0e\u7387\u306b\u3088\u308b\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3008\uff34\u793e\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u306b\u304a\u3051\u308b\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d\u53ca\u3073\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3009<\/strong><\/p>\n<p style=\"margin-top: 20px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3014\u524d\u63d0\u3015<\/span><\/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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\uff34\u793e\u304c\uff2b\u304b\u3089\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u969b\u306e\uff34\u793e\u682a\u306e<ruby><rb>\uff11\u682a\u5f53\u305f\u308a\u306e<\/rb><rt>\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb<\/rt><\/ruby>\u9069\u6b63\u306a\u6642\u4fa1\u306f\u7c3f\u4fa1\u7d14\u8cc7\u7523\u3067\u3042\u308b3,000\u3068\u4eee\u5b9a\u3057\u3001\u5f53\u8a72\u6642\u4fa1\u306b\u3088\u308a\u8b72\u6e21\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\uff2b\u306e\uff34\u793e\u682a\u5f0f\u306e<ruby><rb>\uff11\u682a\u5f53\u305f\u308a\u306e<\/rb><rt>\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb<\/rt><\/ruby>\u53d6\u5f97\u8cbb\u306f2,000\u3068\u3057\u3001\u8b72\u6e21\u8cbb\u7528\u306f\uff10\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: -3px;\"><span style=\"color: #333399;\">\u3014\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d\u3015<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-4-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-197450\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-4-3.png\" alt=\"\u81ea\u5df1\u682a\u5f0f\u306e\u8b72\u6e21\u5bfe\u4fa1 \uff11\u682a\u5f53\u305f\u308a\u8cc7\u672c\u91d1\u7b49\u306e\u984d\uff08\u203b\uff09 \uff11\u682a\u5f53\u305f\u308a\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d 3,000 0\t =0 \uff08\u203b\uff09\uff11\u682a\u5f53\u305f\u308a\u8cc7\u672c\u91d1\u7b49\u306e\u984d \u8cc7\u672c\u91d1\u7b49\u306e\u984d \u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570 \uff11\u682a\u5f53\u305f\u308a\u8cc7\u672c\u91d1\u7b49\u306e\u984d 300,000 \u00f7 100 \uff1d 3,000\" width=\"1811\" height=\"481\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-4-3.png 1811w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-4-3-300x79.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-4-3-1024x271.png 1024w\" sizes=\"(max-width: 1811px) 100vw, 1811px\" \/><\/a><br \/>\n<strong>\u3000<\/strong><strong>\u2234\u307f\u306a\u3057\u914d\u5f53\u8ab2\u7a0e\u306f\u306a\u3044<\/strong><\/p>\n<p style=\"margin-bottom: -3px;\"><span style=\"color: #333399;\">\u3014\uff11\u682a\u5f53\u305f\u308a\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u3015<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-5-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-197451\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-5-1.png\" alt=\"\uff11\u682a\u5f53\u305f\u308a\u53ce\u5165\u91d1\u984d\uff08\uff21\uff09 \u53d6\u5f97\u8cbb \u8b72\u6e21\u8cbb\u7528 \uff11\u682a\u5f53\u305f\u308a\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u30003,000\u3000\uff0d\t\uff08 2,000\u3000\u3000\uff0b\u3000\u30000\u3000\u3000\uff09\u3000\uff1d\t1,000\u3000\uff08\uff21\uff09\uff11\u682a\u5f53\u305f\u308a\u53ce\u5165\u91d1\u984d\t\u81ea\u5df1\u682a\u5f0f\u306e\u8b72\u6e21\u5bfe\u4fa1\t\u3000\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d\u30003,000\u3000\uff1d\t3,000\u3000\uff0d\u30000\" width=\"1989\" height=\"453\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-5-1.png 1989w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-5-1-300x68.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-5-1-1024x233.png 1024w\" sizes=\"(max-width: 1989px) 100vw, 1989px\" \/><\/a><\/p>\n<p style=\"margin-top: 20px; margin-bottom: -3px;\"><span style=\"color: #333399;\">\u3014\uff11\u682a\u5f53\u305f\u308a\u306e\u8b72\u6e21\u76ca\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3015<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-6-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-197398\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-6-1.png\" alt=\"\uff11\u682a\u5f53\u305f\u308a\u6240\u5f97\u7a0e\u53ca\u3073  \u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3000\uff11\u682a\u5f53\u305f\u308a\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u3000\u7a0e\u7387\u30001,000\u3000\u00d7\u300020.315%\u3000\uff1d\t203\" width=\"1477\" height=\"241\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-6-1.png 1477w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-6-1-300x48.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/shokeihint15-6-1-1024x167.png 1024w\" sizes=\"(max-width: 1477px) 100vw, 1477px\" \/><\/a><\/p>\n<p>\u8b72\u6e21\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u9069\u6b63\u306a\u6642\u4fa1\u300d\u306b\u3088\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u9069\u6b63\u306a\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u822c\u7684\u306b\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/02.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16<\/a>\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u3092\u63a1\u7528\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff14\uff3d\u3000\u30b9\u30ad\u30fc\u30e0\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\uff34\u793e\u306e\u4e8b\u696d\u306e\u9042\u884c\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306b\u652f\u969c\u304c\u751f\u3058\u306a\u3044\u7bc4\u56f2\u3067\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u3092\u5b9f\u884c\u3057\u307e\u3059\u3002\uff2b\u306e\u8ca1\u7523\u304c\uff34\u793e\u682a\u5f0f\u304b\u3089\u73fe\u9810\u91d1\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\uff2b\u306e\u5e0c\u671b\u3069\u304a\u308a\u53d6\u5f97\u3057\u305f\u73fe\u91d1\u3067\u969c\u5bb3\u3092\u304a\u6301\u3061\u306e\uff22\u306e\u305f\u3081\u306e\u4e0d\u52d5\u7523\u306a\u3069\u3092\u8cfc\u5165\u3057\u3001\u907a\u8a00\u306b\u3088\u308a\u76f8\u7d9a\u3055\u305b\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u5bfe\u7b56\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u3068\u76f8\u8ac7\u306e\u4e0a\u3001\u5b9f\u884c\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/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\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u898f\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<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\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u4ee4\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u76f8\u898f\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<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\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u4f1a\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u76f8\u6cd5\uff19\u306e\uff12\u2463\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u7b2c\uff19\u6761\u306e\uff12\u7b2c\uff14\u9805<\/p>\n<\/div>\n<p 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\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u79c1\uff2b\u306f\u4e0d\u52d5\u7523\u7ba1\u7406\u696d\u3092\u55b6\u3080\u975e\u4e0a\u5834\u4f1a\u793e\uff34\u793e\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\uff0865\u6b73\uff09\u3067\u3059\u3002<br \/>\n\u79c1\u306b\u306f\u3001\u9577\u7537\uff21\uff0835\u6b73\uff09\u3068\u6b21\u7537\uff22\uff0833\u6b73\uff09\u304c\u3044\u307e\u3059\u3002\uff21\u306f\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u3001\u4e0d\u52d5\u7523\u696d\u306b\u3082\u4f1a\u793e\u7d4c\u55b6\u306b\u3082\u8208\u5473\u306f\u306a\u3044\u3088\u3046\u3067\u3059\u3002\uff22\u306f\u969c\u5bb3\u3092\u3082\u3063\u3066\u304a\u308a\u3001\u79c1\u306e\u6276\u990a\u3067\u59bb\u304c\u9762\u5012\u3092\u898b\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u3059\u306e\u3067\u3001\uff34\u793e\u306f\u79c1\u306e\u4ee3\u3067\u6e05\u7b97\u3055\u305b\u3088\u3046\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002\u5c0f\u898f\u6a21\u4f01\u696d\u3067\u3059\u306e\u3067\u3001\u8cbb\u7528\u5bfe\u52b9\u679c\u304b\u3089\uff2d\uff06\uff21\u3082\u691c\u8a0e\u3057\u3066\u3044\u307e\u305b\u3093\u3002<br 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