{"id":202510,"date":"2020-05-21T10:10:21","date_gmt":"2020-05-21T01:10:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=202510"},"modified":"2020-05-21T09:53:02","modified_gmt":"2020-05-21T00:53:02","slug":"management-374","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-374\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306e\uff3b\u8001\u5f8c\u8cc7\u91d1\uff3d\u3092\u69cb\u7bc9\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c25\u56de\u3011\u300c\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u3068\u8001\u5f8c\u8cc7\u91d1\u306e\u95a2\u4fc2\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005<span style=\"font-size: 22px;\">\u306e<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: 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style=\"margin-left: 15px; text-indent: 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title=\"\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306e\uff3b\u8001\u5f8c\u8cc7\u91d1\uff3d\u3092\u69cb\u7bc9\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c24\u56de\u3011\u300c\u751f\u524d\u8d08\u4e0e\u306e\u624b\u6cd5\u3068\u8001\u5f8c\u8cc7\u91d1\u306e\u95a2\u4fc2\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/management-367\/\" target=\"_blank\">\u524d\u56de<\/a>\u3082\u89e3\u8aac\u3057\u305f\u4eca\u73fe\u5728\u306e\u500b\u4eba\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u3059\u306a\u308f\u3061\u3001\u8ca1\u7523\u50b5\u52d9\u76ee\u9332\uff09\u306e\u4f5c\u6210\u3068\u500b\u4eba\u8cc7\u91d1\u7e70\u308a\u8868\uff08\u3059\u306a\u308f\u3061\u3001\u5c06\u6765\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u308f\u304b\u308b\u8868\uff09\u306e\u4f5c\u6210\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8cc7\u91d1\u306b\u5f53\u3066\u3089\u308c\u308b\u6d41\u52d5\u8cc7\u7523\u304c\u3069\u306e\u304f\u3089\u3044\u3042\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3057\u3001\u4e0d\u8db3\u304c\u751f\u3058\u308b\u5834\u5408\u306b\u306f\u4e8b\u524d\u306b\u5bfe\u7b56\u3092\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u751f\u547d\u4fdd\u967a\u306e\u6d3b\u7528<\/strong><\/h4>\n<p>\u751f\u547d\u4fdd\u967a\u306f\u3001\u76f8\u7d9a\u767a\u751f\u5f8c\u306e\u7d0d\u7a0e\u8cc7\u91d1\u304c\u5fc5\u8981\u3068\u306a\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u8cc7\u91d1\u306e\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u306a\u624b\u6bb5\u3068\u306a\u308b\u3002\u307e\u305f\u3001\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u6d3b\u7528\u3082\u671f\u5f85\u3067\u304d\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u306b\u3082\u52b9\u679c\u3092\u767a\u63ee\u3067\u304d\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u30ea\u30bf\u30a4\u30e4\u5f8c\u306e\u53ce\u5165\u304c\u306a\u304f\u306a\u3063\u305f\u5f8c\u306b\u4fdd\u967a\u6599\u3092\u652f\u6255\u3044\u7d9a\u3051\u308b\u3053\u3068\u306f\u3001\u8001\u5f8c\u8cc7\u91d1\u306e\u4e0d\u8db3\u3092\u62db\u304f\u6050\u308c\u3082\u3042\u308b\u305f\u3081\u3001\u53ef\u80fd\u3067\u3042\u308c\u3070\u8001\u5f8c\u8cc7\u91d1\u306b\u4e0d\u5b89\u304c\u751f\u3058\u308b\u524d\u3067\u3042\u308b\u73fe\u5f79\u306e\u3046\u3061\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u4fdd\u967a\u6599\u3092\u652f\u6255\u3044\u5207\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e8b\u696d\u627f\u7d99\u306b\u4f34\u3063\u3066\u4f1a\u793e\u3092\u5f15\u304d\u7d99\u3044\u3060\u5f8c\u7d99\u8005\u306b\u81ea\u793e\u682a\u5f0f\u3092\u76f8\u7d9a\u3055\u305b\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u4fc2\u308b\u907a\u7559\u5206\u306e\u652f\u6255\u3044\u539f\u8cc7\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u4e0b\u56f3\u306e\u3088\u3046\u306b\u3001\u5f53\u8a72\u5f8c\u7d99\u8005\u3092\u53d7\u53d6\u4eba\u3068\u3059\u308b\u907a\u7559\u5206\u76f8\u5f53\u306e\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u907a\u7523\u5206\u5272\u306e\u9577\u671f\u7684\u306a\u4e89\u3044\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/05\/rogomoney25-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-202517\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/05\/rogomoney25-1.png\" alt=\"\" width=\"1219\" height=\"608\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/05\/rogomoney25-1.png 1219w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/05\/rogomoney25-1-300x149.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/05\/rogomoney25-1-1024x510.png 1024w\" sizes=\"(max-width: 1219px) 100vw, 1219px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/05\/rogomoney25-2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-202512\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/05\/rogomoney25-2-2.png\" alt=\"\" width=\"1511\" height=\"345\" \/><\/a><\/p>\n<p>\u4e00\u65b9\u3067\u3001\u76f8\u7d9a\u767a\u751f\u5f8c\u306b\u3001\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u3067\u3042\u308b\u81ea\u793e\u682a\u5f0f\u3092\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u4ee5\u5f8c\uff13\u5e74\u4ee5\u5185\u306b\u81ea\u793e\u306b\u58f2\u5374\u3057\u305f\u3068\u304d\u306f\u3001\u91d1\u5eab\u682a\u306e\u7279\u4f8b\u3068\u3057\u3066\u307f\u306a\u3057\u914d\u5f53\u306e\u4e0d\u9069\u7528\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/05\/rogomoney25-3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-202511\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/05\/rogomoney25-3-2.png\" alt=\"\" width=\"1331\" height=\"345\" \/><\/a><\/p>\n<p>\u307e\u305f\u3001\u3053\u308c\u306b\u52a0\u3048\u3066\u3001\u76f8\u7d9a\u5f8c\u306e\u58f2\u5374\u306e\u7279\u4f8b\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u4ee5\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u8b72\u6e21\u306e\u5834\u5408\u306b\u306f\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u306e\u9069\u7528\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u8b72\u6e21\u6240\u5f97\u3092\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1477.htm\" target=\"_blank\">\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u767a\u884c\u4f1a\u793e\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.1477\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\n<p>\u8001\u5f8c\u8cc7\u91d1\u306e\u307b\u304b\u306b\u7d0d\u7a0e\u8cc7\u91d1\u306e\u6e96\u5099\u91d1\u3068\u306a\u308a\u5f97\u308b\u3082\u306e\u3068\u3057\u3066\u306f\u3001\u4f1a\u793e\u3078\u306e\u8cb8\u4ed8\u91d1\u306e\u56de\u53ce\u3084\u4f1a\u9577\u8077\u3068\u3057\u3066\u306e\u9000\u8077\u91d1\u306e\u53d7\u7d66\u7b49\u3082\u60f3\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u81ea\u793e\u682a\u8cb7\u3044\u3084\u3053\u308c\u3089\u306e\u65b9\u6cd5\u306f\u3001\u3042\u304f\u307e\u3067\u4f1a\u793e\u5074\u3067\u306e\u5206\u914d\u53ef\u80fd\u984d\u306a\u3069\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u3042\u308b\u7a0b\u5ea6\u306e\u4f59\u88d5\u304c\u3042\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u308b\u305f\u3081\u3001\u5148\u4ee3\u3084\u5f8c\u7d99\u8005\u3060\u3051\u306e\u554f\u984c\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u3001\u4f1a\u793e\u3092\u542b\u3081\u305f\u4e2d\u3067\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u5148\u4ee3\u3001\u5f8c\u7d99\u8005\u3001\u305d\u3057\u3066\u4f1a\u793e\u306e\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u306a\u304c\u3089\u9032\u3081\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"text-align: right; margin-top: 20px;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306e\uff3b\u8001\u5f8c\u8cc7\u91d1\uff3d\u3092\u69cb\u7bc9\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\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        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