{"id":210263,"date":"2020-09-10T10:12:13","date_gmt":"2020-09-10T01:12:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=210263"},"modified":"2020-09-16T14:13:21","modified_gmt":"2020-09-16T05:13:21","slug":"tax-effects-article-76","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-76\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c12\u56de\u3011\u300c\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306e\u53d6\u6271\u3044\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\u7b2c12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306e\u53d6\u6271\u3044\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4eca\u56de\uff08\u7b2c12\u56de\uff09\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4e00\u6642\u5dee\u7570\u7b49\uff08\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff09\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002\u95a2\u9023\u3059\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u30b7\u30ea\u30fc\u30ba\u306e<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u2460\u300d\uff0d\u5b9a\u7fa9\u3092\u7406\u89e3\u3059\u308b\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-71\/\" target=\"_blank\">\u7b2c\uff17\u56de<\/a>\u304b\u3089<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c11\u56de\u3011\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306a\u3069\u306b\u95a2\u3059\u308b\u7a0e\u52b9\u679c\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-75\/\" target=\"_blank\">\u7b2c11\u56de<\/a>\u307e\u3067\u3092\u53c2\u7167\u9858\u3044\u305f\u3044\u3002<!--more--><\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d<\/strong><\/h4>\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\uff18\u9805\u306e\u5b9a\u3081\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd38\u9805\u304b\u308941\u9805\u306b\u5f93\u3063\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd11\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u306f\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u3092\u76f8\u624b\u52d8\u5b9a\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\uff19\u9805\uff08\uff11\uff09\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca<\/strong><\/h4>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u3001\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd46\u9805\u306b\u5f93\u3063\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd12\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u306f\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u3092\u76f8\u624b\u52d8\u5b9a\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\uff19\u9805\uff08\uff11\uff09\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u571f\u5730\u518d\u8a55\u4fa1\u5dee\u984d\u91d1<\/strong><\/h4>\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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u300c\u571f\u5730\u306e\u518d\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u57fa\u3065\u304d\u4e8b\u696d\u7528\u571f\u5730\u3092\u518d\u8a55\u4fa1\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u751f\u3058\u305f\u571f\u5730\u518d\u8a55\u4fa1\u5dee\u984d\u91d1\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\uff18\u9805\u306b\u5f93\u3063\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd13\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u306f\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u3092\u76f8\u624b\u52d8\u5b9a\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\uff19\u9805\uff08\uff11\uff09\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd13\u9805\u306b\u5f93\u3063\u3066\u8a08\u4e0a\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u3001\u518d\u8a55\u4fa1\u3092\u884c\u3063\u305f\u4e8b\u696d\u7528\u571f\u5730\u306e\u58f2\u5374\u7b49\u306b\u3088\u308a\u571f\u5730\u518d\u8a55\u4fa1\u5dee\u984d\u91d1\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u304c\u89e3\u6d88\u3057\u305f\u5834\u5408\u3001\u5f53\u8a72\u89e3\u6d88\u3057\u305f\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u53d6\u308a\u5d29\u3059\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd14\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u3092\u76f8\u624b\u52d8\u5b9a\u3068\u3057\u3066\u53d6\u308a\u5d29\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u4e0a\u306e\u8af8\u6e96\u5099\u91d1\u7b49\u306b\u4fc2\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570<\/strong><\/h4>\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u5727\u7e2e\u7a4d\u7acb\u91d1\u3001\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3001\u305d\u306e\u4ed6\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u4e0a\u306e\u8af8\u6e96\u5099\u91d1\u7b49\uff08\u8af8\u6e96\u5099\u91d1\u7b49\uff09\u306e\u7a4d\u7acb\u984d\uff08\u53c8\u306f\u53d6\u5d29\u984d\uff09\u306b\u4fc2\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\uff18\u9805\uff08\uff12\uff09\u306b\u5f93\u3063\u3066\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\uff08\u53c8\u306f\u53d6\u308a\u5d29\u3059\uff09\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd15\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u3092\u76f8\u624b\u52d8\u5b9a\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\uff08\u53c8\u306f\u53d6\u308a\u5d29\u3059\uff09\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\uff19\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u8af8\u6e96\u5099\u91d1\u7b49\u306e\u7a4d\u7acb\u984d\uff08\u53c8\u306f\u53d6\u5d29\u984d\uff09\u306f\u3001\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u4e0a\u984d\uff08\u53c8\u306f\u53d6\u5d29\u984d\uff09\u3092\u63a7\u9664\u3057\u305f\u984d\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u9023\u7d50\u4f1a\u793e\u9593\u306b\u304a\u3051\u308b\u8cc7\u7523\uff08\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u9664\u304f\uff09\u306e\u58f2\u5374\u306b\u4f34\u3044\u751f\u3058\u305f\u58f2\u5374\u640d\u76ca\u3092\u7a0e\u52d9\u4e0a\u7e70\u308a\u5ef6\u3079\u308b\u5834\u5408\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u53d6\u6271\u3044<\/strong><\/h4>\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;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u9023\u7d50\u4f1a\u793e\u9593\u306b\u304a\u3051\u308b\u8cc7\u7523\uff08<span style=\"text-decoration: underline;\">\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u9664\u304f<\/span>\u3002\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd38\u9805\u53ca\u3073142\u9805\u306b\u304a\u3044\u3066\u540c\u3058\uff09\u306e\u58f2\u5374\u306b\u4f34\u3044\u751f\u3058\u305f\u58f2\u5374\u640d\u76ca\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u306b\u304a\u3044\u3066\u5f53\u8a72\u58f2\u5374\u640d\u76ca\u3092\u7e70\u308a\u5ef6\u3079\u308b\u5834\u5408\uff08\u6cd5\u4eba\u7a0e\u6cd561\u6761\u306e13\uff08\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u306e\u9593\u306e\u53d6\u5f15\u306e\u640d\u76ca\uff09\uff09\u3001\u5f53\u8a72\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u4f01\u696d\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5f53\u8a72\u58f2\u5374\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u3001\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\uff18\u9805\u53ca\u3073\uff19\u9805\u306b\u5f93\u3063\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd16\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd16\u9805\u306b\u5f93\u3063\u3066\u9023\u7d50\u4f1a\u793e\u9593\u306b\u304a\u3051\u308b\u8cc7\u7523\u306e\u58f2\u5374\u306b\u4f34\u3044\u751f\u3058\u305f\u58f2\u5374\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u306f\u3001\u5f53\u8a72\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u4f01\u696d\u306b\u304a\u3044\u3066\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u304c\u898b\u8fbc\u307e\u308c\u308b\u671f\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd100\u9805\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u9023\u7d50\u4f1a\u793e\u9593\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u58f2\u5374\u306b\u4f34\u3044\u751f\u3058\u305f\u58f2\u5374\u640d\u76ca\u3092\u7a0e\u52d9\u4e0a\u7e70\u308a\u5ef6\u3079\u308b\u5834\u5408\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u53d6\u6271\u3044<\/strong><\/h4>\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:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u9023\u7d50\u4f1a\u793e\u9593\u306b\u304a\u3051\u308b<span style=\"text-decoration: underline;\">\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u58f2\u5374<\/span>\u306b\u4f34\u3044\u751f\u3058\u305f\u58f2\u5374\u640d\u76ca\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u306b\u304a\u3044\u3066\u5f53\u8a72\u58f2\u5374\u640d\u76ca\u3092\u7e70\u308a\u5ef6\u3079\u308b\u5834\u5408\uff08\u6cd5\u4eba\u7a0e\u6cd561\u6761\u306e13\uff09\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u58f2\u5374\u3057\u305f\u4f01\u696d\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5f53\u8a72\u58f2\u5374\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u3001\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd16\u9805\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd17\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd17\u9805\u306b\u5f93\u3063\u3066\u9023\u7d50\u4f1a\u793e\u9593\u306b\u304a\u3051\u308b\u8cc7\u7523\u306e\u58f2\u5374\u306b\u4f34\u3044\u751f\u3058\u305f\u58f2\u5374\u640d\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u306f\u3001\u5f53\u8a72\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u4f01\u696d\u306b\u304a\u3044\u3066\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u304c\u898b\u8fbc\u307e\u308c\u308b\u671f\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd100\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u300c\uff3b\u8a2d\u4f8b\uff18\uff3d\u9023\u7d50\u4f1a\u793e\u9593\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u306b\u4f34\u3044\u751f\u3058\u305f\u58f2\u5374\u640d\u76ca\u3092\u7a0e\u52d9\u4e0a\u7e70\u308a\u5ef6\u3079\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u300d\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u5b9f\u52d9\u4e0a\u3001\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u8a2d\u4f8b\uff18\u300d\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918b.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918a.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c28\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2018\/2018-0216.html\" target=\"_blank\">\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_05.pdf\" target=\"_blank\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_03.pdf\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_07.pdf\" target=\"_blank\">\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/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\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u300d\u306f\u3001\u9694\u9031\u3067\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        \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>\u4eca\u56de\uff08\u7b2c12\u56de\uff09\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4e00\u6642\u5dee\u7570\u7b49\uff08\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff09\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002\u95a2\u9023\u3059\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u30b7\u30ea\u30fc\u30ba\u306e\u7b2c\uff17\u56de\u304b\u3089\u7b2c11\u56de\u307e\u3067\u3092\u53c2\u7167\u9858\u3044\u305f\u3044\u3002<br \/>\n\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,257,167,182,290,232],"tags":[373],"backnumber":[2061],"series":[794],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-21 16:49:33","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/210263"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=210263"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/210263\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=210263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=210263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=210263"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=210263"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=210263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}