{"id":199732,"date":"2020-04-02T10:15:43","date_gmt":"2020-04-02T01:15:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=199732"},"modified":"2025-09-29T17:39:09","modified_gmt":"2025-09-29T08:39:09","slug":"tax-effects-article-65","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-65\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u3068\u9069\u7528\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u7a0e\u52b9\u679c\u4f1a\u8a08<span style=\"font-size: 18px;\">\u3092<\/span>\u5b66\u3076<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 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style=\"margin-left: 15px; text-indent: 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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:#cd853f;\">\n\t\t<ul>\n<li>\u6cd5\u4eba\u7a0e\u7b49\uff08\u6cd5\u4eba\u7a0e\u305d\u306e\u4ed6\u5229\u76ca\u306b\u95a2\u9023\u3059\u308b\u91d1\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3059\u308b\u7a0e\u91d1\uff09\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u3092\u5408\u7406\u7684\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u3053\u3068<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u984d\u3068\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u4e0a\uff08\u7a0e\u52d9\u4e0a\uff09\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u984d\u306e\u76f8\u9055\u306b\u7740\u76ee\u3059\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3068\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u3067\u3001\u640d\u76ca\u8a08\u7b97\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3092\u6570\u5b57\u3067\u898b\u3066\u307f\u308b\u3002<\/p>\n<h5 style=\"padding: 10px; border: 3px solid #D3D3D3; background-color: #f5f5f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u300a\u6570\u5024\u4f8b\u300b<\/strong><\/h5>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 20px;\"><strong>\uff0d\u524d\u63d0\uff0d<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u6ede\u7559\u68da\u5378\u8cc7\u7523 1,500\u5343\u5186\u306b\u3064\u3044\u3066\u8a55\u4fa1\u6e1b 1,000\u5343\u5186\u3092\u884c\u3044\u3001\u5e33\u7c3f\u4fa1\u984d\u3092 500\u5343\u5186\u3068\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u8a55\u4fa1\u6e1b 1,000\u5343\u5186\u306f\u7a0e\u52d9\u4e0a\u3001\u640d\u91d1\u3068\u306a\u3089\u306a\u3044\u306e\u3067\u3001\u5225\u8868\u56db\u3067\u7533\u544a\u52a0\u7b97\u3057\u3001\u5225\u8868\u4e94\u3067\u7e70\u308a\u8d8a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f40\uff05\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-199794\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-1-2.png\" alt=\"\" width=\"1245\" height=\"565\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-1-2.png 1245w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-1-2-300x136.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-1-2-1024x464.png 1024w\" sizes=\"(max-width: 1245px) 100vw, 1245px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\uff08\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca5,000\uff0b\u8a55\u4fa1\u6e1b1,000\uff09\u00d7\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738740\uff05\uff1d2,400<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u8a55\u4fa1\u6e1b1,000\uff08\uff1d\u7a0e\u52d9\u4e0a\u306e\u5e33\u7c3f\u4fa1\u984d1,500\uff0d\u4f1a\u8a08\u4e0a\u306e\u5e33\u7c3f\u4fa1\u984d500\uff09\u00d7\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738740\uff05\uff1d400<\/span><\/p>\n<p>\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u304c\u5408\u7406\u7684\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u307f\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3008\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u3009<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-199749\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-3.png\" alt=\"\" width=\"300\" height=\"60\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-3.png 580w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-3-300x60.png 300w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3009<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-199751\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-4.png\" alt=\"\" width=\"406\" height=\"62\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-4.png 785w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-4-300x46.png 300w\" sizes=\"(max-width: 406px) 100vw, 406px\" \/><\/p>\n<p><span style=\"color: #b22222;\"><strong>\u3008\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3009<\/strong><\/span>\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u306e\u6bd4\u7387\u306f40\uff05\u3068\u306a\u308b\u3002\u3053\u308c\u306f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738740\uff05\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u5408\u7406\u7684\u306a\u5bfe\u5fdc\u304c\u56f3\u3089\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><span style=\"color: #333399;\"><strong>\u3008\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u3009<\/strong><\/span>\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u306e\u6bd4\u7387\u306f48\uff05\u3068\u306a\u308a\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738740\uff05\u3068\u4e00\u81f4\u3057\u3066\u3044\u306a\u3044\u3002\u3064\u307e\u308a\u3001\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u306e\u5408\u7406\u7684\u306a\u5bfe\u5fdc\u304c\u56f3\u3089\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u3068\u3044\u3046\u610f\u5473\u306f\u3001\u640d\u76ca\u8a08\u7b97\u306e\u89b3\u70b9\u304b\u3089\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u306e\u984d\u3092\u9069\u5207\u306b\u671f\u9593\u5bfe\u5fdc\u3055\u305b\u308b\u3053\u3068\u306b\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\uff0d\u8cb8\u501f\u5bfe\u7167\u8868<\/strong><\/h4>\n<p>\u524d\u8ff0\u306e<strong>\u300a\u6570\u5024\u4f8b\u300b<\/strong>\uff08\u6ce8\u306e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306e\u8a08\u7b97\u5f0f\uff09\u3067\u306f\u3001\u300c\u8a55\u4fa1\u6e1b1,000\uff08\uff1d\u7a0e\u52d9\u4e0a\u306e\u5e33\u7c3f\u4fa1\u984d1,500\uff0d\u4f1a\u8a08\u4e0a\u306e\u5e33\u7c3f\u4fa1\u984d500\uff09\u00d7\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738740\uff05\uff1d400\u300d\u3068\u8a08\u7b97\u3055\u308c\u3066\u304a\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u4ed5\u8a33\uff09<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-199752\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-5.png\" alt=\"\" width=\"438\" height=\"61\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-5.png 860w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/zeikoka-ac1-5-300x41.png 300w\" sizes=\"(max-width: 438px) 100vw, 438px\" \/><\/p>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306f\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u3000400\u300d\u304c\u8868\u793a\u3055\u308c\u308b\u304c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3000400\u300d\u304c\u8868\u793a\u3055\u308c\u308b\u3002\u3064\u307e\u308a\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u3001\u57fa\u672c\u7684\u306b\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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