{"id":19796,"date":"2013-07-11T10:20:40","date_gmt":"2013-07-11T01:20:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=19796"},"modified":"2025-09-30T09:45:11","modified_gmt":"2025-09-30T00:45:11","slug":"tax-article-30","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-30\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u99ac\u5238\u8a34\u8a1f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u99ac\u5238\u8a34\u8a1f\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u56fd\u58eb\u8218\u5927\u5b66\u6cd5\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br 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12px;\">\uff08\u6ce8\uff09\u6982\u6570\u3067\u306e\u8868\u8a18\u3067\u3042\u308b\u305f\u3081\u3001\u5dee\u5f15\u91d1\u984d\u3084\u5408\u8a08\u91d1\u984d\u306f\u5408\u81f4\u3057\u3066\u3044\u306a\u3044\u3002<\/span><\/p>\n<p><strong>\u3014\u56f3\u8868\uff12\u3015\u3000\u7533\u544a\u7b49\u306e\u72b6\u6cc1\uff08\u6982\u6570\uff09<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/fukayomi1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-20030 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/fukayomi1-2.png\" alt=\"\" width=\"450\" height=\"843\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/fukayomi1-2.png 706w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/fukayomi1-2-160x300.png 160w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/fukayomi1-2-546x1024.png 546w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306e\u5224\u65ad<\/strong><\/h4>\n<p>\u88c1\u6c7a\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u65ad\u3058\u3066\u3001X\u306e\u4e3b\u5f35\u3092\u6392\u65a5\u3057\u3001\u51e6\u5206\u3092\u59a5\u5f53\u306a\u3082\u306e\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306f\u3001<br \/>\n<div class=\"box_ box clear\" style=\"font-size:14px; 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