{"id":202412,"date":"2020-05-07T10:20:45","date_gmt":"2020-05-07T01:20:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=202412"},"modified":"2020-05-03T15:15:17","modified_gmt":"2020-05-03T06:15:17","slug":"tax-article-371","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-371\/","title":{"rendered":"monthly TAX views\u3000-No.88-\u300c\u30dd\u30b9\u30c8\u30fb\u30b3\u30ed\u30ca\u3067\u59cb\u307e\u308b\u304b\u3001\u56fd\u5bb6\u306e\u5f79\u5272\u306e\u8b70\u8ad6\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.88-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30dd\u30b9\u30c8\u30fb\u30b3\u30ed\u30ca\u3067\u59cb\u307e\u308b\u304b\u3001\u56fd\u5bb6\u306e\u5f79\u5272\u306e\u8b70\u8ad6\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u7814\u7a76\u4e3b\u5e79<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u554f\u984c\u306f\u3001\u5168\u4e16\u754c\u306b\u5e83\u304c\u308a\u3001\u672a\u3060\u53ce\u675f\u306e\u6c17\u914d\u3092\u898b\u305b\u3066\u3044\u306a\u3044\u3002\u308f\u304c\u56fd\u653f\u5e9c\u306e\u3053\u306e\u554f\u984c\u3078\u306e\u5bfe\u5fdc\u306f\u3001\u300c\u30a6\u30a4\u30eb\u30b9\u9000\u6cbb\u300d\u3068\u300c\u81ea\u7c9b\u63aa\u7f6e\u306b\u3088\u308b\u6700\u5c0f\u9650\u306e\u7d4c\u6e08\u6d3b\u52d5\u306e\u7dad\u6301\u300d\u3068\u3044\u3046\u4e8c\u514e\u3092\u8ffd\u3063\u305f\u3082\u306e\u3067\u3001\u8cdb\u5426\u4e21\u8ad6\u304c\u7d9a\u3044\u3066\u304a\u308a\u3001\u305d\u306e\u8a55\u4fa1\u306f\u5b9a\u307e\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u4e0b\u3067\u3001\u554f\u984c\u7d42\u606f\u5f8c\uff08\u30dd\u30b9\u30c8\u30fb\u30b3\u30ed\u30ca\uff09\u306e\u4e16\u754c\u7d4c\u6e08\u30fb\u793e\u4f1a\u3078\u306e\u5f71\u97ff\u3084\u5909\u5316\u306b\u3064\u3044\u3066\u306f\u3001\u69d8\u3005\u306a\u8b58\u8005\u304c\u8ad6\u3058\u59cb\u3081\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u5927\u65b9\u306e\u898b\u65b9\u3067\u306f\u3001\u7d4c\u6e08\u6d3b\u52d5\u304c\u30b0\u30ed\u30fc\u30d0\u30eb\u304b\u3089\u30ed\u30fc\u30ab\u30eb\uff08\u5730\u7523\u5730\u6d88\uff09\u3078\u3001\u7523\u696d\u69cb\u9020\u306f\u30ed\u30dc\u30c3\u30c8\u6d3b\u7528\u306a\u3069\u7b2c\uff14\u6b21\u7523\u696d\u9769\u547d\u304c\u9032\u5c55\u3057\u3001\u30c6\u30ec\u30ef\u30fc\u30af\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u6559\u80b2\u306a\u3069\u751f\u6d3b\u306e\u9685\u3005\u306b\u30c7\u30b8\u30bf\u30eb\u5316\u304c\u6d78\u900f\u3059\u308b\u306a\u3069\u306e\u5909\u5316\u306a\u3069\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u53d6\u308a\u4e0a\u3052\u305f\u3044\u306e\u306f\u3001\u793e\u4f1a\u601d\u60f3\u3078\u306e\u5f71\u97ff\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #b0c4de;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u65b0\u81ea\u7531\u4e3b\u7fa9\u306e\u9000\u6f6e\u3001\u5c0f\u3055\u306a\u653f\u5e9c\u3078\u306e\u53cd\u7701\u304b\u3089\u3001\u56fd\u5bb6\u306f\u53ef\u80fd\u306a\u9650\u308a\u56fd\u6c11\u306b\u89aa\u5207\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u56fd\u5bb6\u3084\u793e\u4f1a\u4fdd\u969c\u306e\u5728\u308a\u65b9\u306e\u8b70\u8ad6\u304c\u9032\u3080\u306e\u3067\u306f\u306a\u3044\u304b\u3002\u305d\u3057\u3066\u305d\u308c\u306f\u3001\u300c\u8ca1\u6e90\u554f\u984c\u306f\u4eca\u8003\u3048\u308b\u3079\u304d\u3067\u306f\u306a\u3044\u300d\u3068\u3044\u3046\u30dd\u30d4\u30e5\u30ea\u30ba\u30e0\u3092\u751f\u3093\u3067\u3044\u304f\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u4eca\u56de\u5f53\u9762\u306e\u5bfe\u7b56\u3068\u3057\u3066\u3001\u30ea\u30fc\u30de\u30f3\u30b7\u30e7\u30c3\u30af\u6642\u306e\u5b9a\u984d\u7d66\u4ed8\u91d1\u306b\u306a\u3089\u3044\u3001\u56fd\u6c11\u5168\u54e1\u306b10\u4e07\u5186\u304c\u7d66\u4ed8\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002\u30b3\u30ed\u30ca\u554f\u984c\u306e\u5148\u884c\u304d\u304b\u3089\u8003\u3048\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u7121\u6761\u4ef6\u3067\u306e\u7d66\u4ed8\u306f\u4eca\u5f8c\u3082\u7d9a\u304f\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u56fd\u5bb6\u306f\u56fd\u6c11\u306e\u751f\u6d3b\u3092\u3069\u3053\u307e\u3067\u3092\u4fdd\u969c\u3059\u308b\u5f79\u5272\u3084\u7fa9\u52d9\u3092\u8ca0\u3046\u306e\u304b\u3001\u8ca1\u6e90\u306f\u65e5\u9280\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3067\u7121\u5236\u9650\u3068\u8003\u3048\u3066\u3044\u3044\u306e\u304b\u3001\u304d\u3061\u3093\u3068\u3057\u305f\u8b70\u8ad6\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #b0c4de;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u3059\u3067\u306b\u3001\u65b0\u81ea\u7531\u4e3b\u7fa9\u3092\u63b2\u3052\u3066\u8a00\u8ad6\u6d3b\u52d5\u3092\u884c\u3063\u3066\u304d\u305f\u5143\u653f\u6cbb\u5bb6\u3084\u30bf\u30ec\u30f3\u30c8\u304c\u3001\u300c\u4eca\u3053\u305d\u30d9\u30fc\u30b7\u30c3\u30af\u30a4\u30f3\u30ab\u30e0\u3067\u56fd\u6c11\u5168\u54e1\u306e\u6700\u4f4e\u9650\u306e\u751f\u6d3b\u4fdd\u969c\u3092\u300d\u306a\u3069\u3068\u3001\u7bc0\u64cd\u306a\u304f180\u5ea6\u30b9\u30bf\u30f3\u30b9\u3092\u5909\u3048\u59cb\u3081\u3066\u3044\u308b\u3002\u306f\u305f\u3057\u3066\u56fd\u6c11\u306f\u3001\u56fd\u5bb6\u304c\u751f\u6d3b\u306e\u4e38\u3054\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u3092\u671f\u5f85\u3059\u308b\u306e\u3060\u308d\u3046\u304b\u3002\u305d\u3053\u3067\u751f\u3058\u308b\u30e2\u30e9\u30eb\u30cf\u30b6\u30fc\u30c9\u3084\u30d5\u30ea\u30fc\u30e9\u30a4\u30c0\u30fc\u306e\u554f\u984c\u306f\u3001\u3069\u3046\u8003\u3048\u308c\u3070\u3044\u3044\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u56fd\u6c11\u751f\u6d3b\u3092\u4e38\u62b1\u3048\u3059\u308b\u5de8\u5927\u306a\u653f\u5e9c\u3092\u5fd7\u5411\u3059\u308b\u3053\u3068\u306f\u3001\u975e\u52b9\u7387\u3001\u30e2\u30e9\u30eb\u30cf\u30b6\u30fc\u30c9\u306e\u554f\u984c\u304b\u3089\u56fd\u3092\u4ea1\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u300c\u547d\u3092\u5b88\u308b\u305f\u3081\u306b\u306f\u56fd\u5bb6\u7834\u305f\u3093\u3082\u907f\u3051\u3089\u308c\u306a\u3044\u300d\u3068\u3044\u3046\u6975\u8ad6\u3082\u51fa\u59cb\u3081\u3066\u3044\u308b\u4eca\u65e5\u3060\u304c\u3001\u56fd\u5bb6\u304c\u7834\u305f\u3093\u3059\u308c\u3070\u533b\u7642\u3084\u5e74\u91d1\u30fb\u4ecb\u8b77\u3082\u7834\u305f\u3093\u3059\u308b\u3002\u51b7\u9759\u306a\u8b70\u8ad6\u304c\u5fc5\u8981\u3060\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #b0c4de;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4e8b\u696d\u8005\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u306f\u3001\u30d2\u30f3\u30c8\u304c\u3042\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u7d4c\u6e08\u5bfe\u7b56\u306e\u4e2d\u3067\u3001\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d8510\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5805\u4f01\u696d\u3078\u306e\u6cd5\u4eba\u7a0e\u306e\u7e70\u623b\u3057\u9084\u4ed8\u304c\u884c\u308f\u308c\u308b\u304c\u3001\u7d0d\u7a0e\u8005\u304c\u904e\u53bb\u306e\u7d4c\u6e08\u6d3b\u52d5\u306e\u6210\u679c\u3068\u3057\u3066\u53ce\u3081\u305f\u7a0e\u91d1\u3092\u3055\u304b\u306e\u307c\u3063\u3066\u9084\u4ed8\u3057\u3066\u5371\u6a5f\u306b\u7015\u3057\u305f\u7d0d\u7a0e\u4e3b\u4f53\u3092\u5b88\u308b\u3068\u3044\u3046\u767a\u60f3\u306f\u3001\u56fd\u3068\u56fd\u6c11\uff08\u7d0d\u7a0e\u8005\uff09\u3068\u304c\u30ea\u30b9\u30af\u3092\u5171\u6709\u3059\u308b\uff08\u4fdd\u967a\u6a5f\u80fd\uff09\u3068\u3044\u3046\u3053\u3068\u306b\u4ed6\u306a\u3089\u306a\u3044\u3002\u3053\u308c\u306f\u6cd5\u4eba\u7a0e\u306e\u8a71\u3060\u304c\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306e\u6240\u5f97\u7a0e\u306b\u3082\u9069\u7528\u3067\u304d\u308b\u8003\u3048\u65b9\u3060\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u611f\u67d3\u75c7\u306e\u5371\u6a5f\u3092\u4e57\u308a\u8d8a\u3048\u308b\u3053\u3068\u3067\u793e\u4f1a\u306e\u7d46\u304c\u751f\u307e\u308c\u308c\u3070\u3001\u9ad8\u6240\u5f97\u8005\u304b\u3089\u4f4e\u6240\u5f97\u8005\u3078\u306e\u5206\u914d\u3092\u5f8c\u62bc\u3057\u3059\u308b\u4e16\u8ad6\u306e\u6d41\u308c\u304c\u751f\u3058\u3066\u304f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u5dde\u306e\u30af\u30aa\u30e2\u77e5\u4e8b\u306f\u3001\u300cBuild it back better\uff08\u518d\u5efa\u3059\u308b\u306a\u3089\u3001\u524d\u3088\u308a\u826f\u3044\u3082\u306e\u3092\uff09\u300d\u3068\u3044\u3046\u6a19\u8a9e\u3092\u4f7f\u3063\u3066\u3044\u308b\u3002\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u554f\u984c\u306e\u7d42\u606f\u5f8c\u306b\u306f\u3001\u305f\u3060\u30b3\u30ed\u30ca\u524d\u306e\u751f\u6d3b\u306b\u623b\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u30b3\u30ed\u30ca\u5f8c\u306f\u3088\u308a\u9032\u3093\u3060\u4eba\u306b\u3082\u512a\u3057\u3044\u751f\u6d3b\u3092\u5b9f\u73fe\u3057\u3088\u3046\u3068\u3044\u3046\u3053\u3068\u306e\u3088\u3046\u3060\u3002<\/p>\n<p>\u653f\u6cbb\u5bb6\u306e\u7f8e\u8f9e\u9e97\u53e5\u304b\u3082\u3057\u308c\u306a\u3044\u304c\u3001\u5473\u308f\u3044\u6df1\u3044\u8a00\u8449\u3060\u3068\u601d\u3046\u3002<\/p>\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>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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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