{"id":214403,"date":"2020-11-05T10:11:48","date_gmt":"2020-11-05T01:11:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=214403"},"modified":"2020-11-04T11:40:04","modified_gmt":"2020-11-04T02:40:04","slug":"tax-effects-article-80","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-80\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c16\u56de\u3011\u300c\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u306b\u4f34\u3044\u4fee\u6b63\u3055\u308c\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\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\u7b2c16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u306b\u4f34\u3044\u4fee\u6b63\u3055\u308c\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\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\u306f\u3001\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u306b\u4f34\u3044\u4fee\u6b63\u3055\u308c\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/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\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u306b\u4f34\u3044\u4fee\u6b63\u3055\u308c\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u306f\u3001\u9023\u7d50\u7a0e\u52b9\u679c\u5b9f\u52d9\u6307\u91dd\u3092\u8e0f\u8972\u3057\u3001\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u306b\u4f34\u3044\u4fee\u6b63\u3055\u308c\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd32\u9805\u3001125\u9805\uff09\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/strong><\/h4>\n<p>\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u9023\u7d50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u306b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u3001\u5f53\u8a72\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306b\u3064\u3044\u3066<span style=\"text-decoration: underline;\">\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/span>\u3001\u6b21\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3002<\/p>\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: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #cd853f;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306b\u5bfe\u3057\u3066<span style=\"text-decoration: underline;\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b<\/span>\u3068\u304d<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u9023\u7d50\u6c7a\u7b97\u624b\u7d9a\u4e0a\u3001\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u306b\u4f34\u3044\u5f53\u8a72\u8cb8\u5012\u5f15\u5f53\u91d1\u304c\u4fee\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u751f\u3058\u305f\u5f53\u8a72\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u5bfe\u3057\u3066\u3001\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u540c\u984d\u306e\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u8a08\u4e0a\u3057\u305f\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u5bfe\u3059\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u76f8\u6bba\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u5bfe\u3057\u3066<span style=\"text-decoration: underline;\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u306a\u3044<\/span>\u3068\u304d<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u9023\u7d50\u6c7a\u7b97\u624b\u7d9a\u4e0a\u3001\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u306b\u4f34\u3044\u5f53\u8a72\u8cb8\u5012\u5f15\u5f53\u91d1\u304c\u4fee\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u751f\u3058\u305f\u5f53\u8a72\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u5bfe\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u9023\u7d50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u306b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u3001\u5f53\u8a72\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306b\u3064\u3044\u3066<span style=\"text-decoration: underline;\">\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408<\/span>\uff08\u904e\u53bb\u306b\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u305f\u5834\u5408\u3092\u542b\u3080\uff09\u3001\u6b21\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3002<\/p>\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\u9023\u7d50\u6c7a\u7b97\u624b\u7d9a\u4e0a\u3001\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u306b\u4f34\u3044\u5f53\u8a72\u8cb8\u5012\u5f15\u5f53\u91d1\u304c\u4fee\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u751f\u3058\u305f\u5f53\u8a72\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u5bfe\u3057\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u3053\u306e\u5834\u5408\u3001\u50b5\u6a29\u8005\u5074\u306e\u9023\u7d50\u4f1a\u793e\u306b\u9069\u7528\u3055\u308c\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u7528\u3044\u3066\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u305f\u3060\u3057\u3001\u50b5\u52d9\u8005\u3067\u3042\u308b\u9023\u7d50\u4f1a\u793e\u306e\u696d\u7e3e\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u306a\u3069\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\u5f53\u8a72\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3059\u308b\u898b\u8fbc\u307f\u304c\u6975\u3081\u3066\u4f4e\u3044\u3068\u304d\u306f\u3001\u5f53\u8a72\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8a08\u7b97\u4f8b<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u306e\u300c\u8a2d\u4f8b\uff16\u300d\u3092\u53c2\u8003\u306b\u3001\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u306b\u4f34\u3044\u4fee\u6b63\u3055\u308c\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u793a\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<br \/>\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:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3008\u524d\u63d0\u6761\u4ef6\u3009<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\uff30\u793e\u306f\u3001100\uff05\u5b50\u4f1a\u793e\u3067\u3042\u308b\uff33\u793e\u306b\u5bfe\u3057\u3066100\u306e\u50b5\u6a29\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\uff30\u793e\u306f\uff08\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\uff09\u3001\u5f53\u8a72\u50b5\u6a29\u306b\u5bfe\u3057\u306650\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\uff08\u5f53\u671f\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306f\u540c\u984d\u306e50\u3067\u3042\u308b\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u5f53\u8a72\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d50\u306f\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u304a\u3089\u305a\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u9650\u5ea6\u8d85\u904e\u984d\u306f50\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\uff30\u793e\u306f\u3001\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd17\u9805\u306e\uff08\u5206\u985e\uff11\uff09\u306b\u8a72\u5f53\u3057\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\uff30\u793e\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f30\uff05\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300a\uff30\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u300b<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u50b5\u6a29100\u306b\u5bfe\u3057\u3066\u8cb8\u5012\u5f15\u5f53\u91d150\u3092\u8a08\u4e0a\u3059\u308b\uff08\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u308250\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-214412\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-1.png\" alt=\"\" width=\"450\" height=\"35\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-1.png 895w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-1-300x23.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-214413\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-2.png\" alt=\"\" width=\"446\" height=\"34\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-2.png 891w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-2-300x22.png 300w\" sizes=\"(max-width: 446px) 100vw, 446px\" \/><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u752315 \uff1d \u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u757050 \u00d7 \u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738730\uff05<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300a\uff30\u793e\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u300b<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\uff30\u793e\u306e\u50b5\u6a29\uff08100\uff09\u3068\uff33\u793e\u306e\u50b5\u52d9\uff08100\uff09\u3092\u76f8\u6bba\u6d88\u53bb\u3059\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-214414\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-3.png\" alt=\"\" width=\"451\" height=\"35\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-3.png 903w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-3-300x22.png 300w\" sizes=\"(max-width: 451px) 100vw, 451px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u9023\u7d50\u4f1a\u793e\u9593\u306e\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u306b\u4f34\u3044\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u4fee\u6b63\u3059\u308b\uff08\u4e0a\u8a18<span style=\"color: #333399;\">\u2462<\/span>\u306e\u76f8\u6bba\u6d88\u53bb\u306b\u4f34\u3046\u51e6\u7406\u3002\u9023\u7d50\u4fee\u6b63\u4ed5\u8a33\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-214415\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-4.png\" alt=\"\" width=\"449\" height=\"34\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-4.png 898w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-4-300x22.png 300w\" sizes=\"(max-width: 449px) 100vw, 449px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2464<\/span>\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u4fee\u6b63\u306b\u3088\u308a\u751f\u3058\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u8a08\u4e0a\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u76f8\u6bba\u3059\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-214416\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-5.png\" alt=\"\" width=\"450\" height=\"63\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-5.png 899w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/10\/zeikoka-ac16-5-300x42.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\uff41\uff09<\/span>\u3000\u4e0a\u8a18<span style=\"color: #333399;\">\u2463<\/span>\u306e\u9023\u7d50\u4fee\u6b63\u4ed5\u8a33\u306b\u3088\u308a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\uff10\u3068\u306a\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\uff42\uff09<\/span>\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\uff10\u3067\u3042\u308b\u304c\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306f50\u3067\u3042\u308b\u3053\u3068\u304b\u3089\uff08\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u8cb8\u5012\u5f15\u5f53\u91d150\u3092\u4e0b\u56de\u308b\uff09\u3001\u4e21\u8005\u306e\u5dee\u984d50\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3068\u306a\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\uff43\uff09<\/span>\u3000\u5f53\u8a72\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u95a2\u3057\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u8a08\u4e0a\u3057\u305f\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d50\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738730\uff05\u3092\u4e57\u3058\u3066\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b515\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\uff44\uff09<\/span>\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u752315\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\uff08\u4e0a\u8a18<span style=\"color: #333399;\">\u2461<\/span>\u306e\u51e6\u7406\uff09\u3001\u4e0a\u8a18<span style=\"color: #333399;\">\u2464<\/span>\u3067\u8a08\u4e0a\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b515\u3068\u76f8\u6bba\u3059\u308b\u3002<\/span><\/p>\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<\/p><\/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>\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u306f\u3001\u9023\u7d50\u7a0e\u52b9\u679c\u5b9f\u52d9\u6307\u91dd\u3092\u8e0f\u8972\u3057\u3001\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u306b\u4f34\u3044\u4fee\u6b63\u3055\u308c\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd32\u9805\u3001125\u9805\uff09\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":[2069],"series":[794],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 05:56:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/214403"}],"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=214403"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/214403\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=214403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=214403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=214403"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=214403"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=214403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}