{"id":215009,"date":"2020-11-12T10:19:14","date_gmt":"2020-11-12T01:19:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=215009"},"modified":"2021-09-22T11:23:30","modified_gmt":"2021-09-22T02:23:30","slug":"tax-article-395","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-395\/","title":{"rendered":"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c47\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u57fa\u790e\u7406\u8ad6\u300d\uff0d\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u7a0e\u6cd5<span style=\"font-size: 18px;\">\u306e<\/span>\u57fa\u790e\u7406\u8ad6<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c47\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u57fa\u790e\u7406\u8ad6\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5927\u962a\u5927\u5b66\u5927\u5b66\u9662\u9ad8\u7b49\u53f8\u6cd5\u7814\u7a76\u79d1\u6559\u6388<br \/>\n<strong>\u8c37\u53e3\u3000\u52e2\u6d25\u592b<\/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\u79df\u7a0e\u624b\u7d9a\u6cd5\uff08\u79df\u7a0e\u4e89\u8a1f\u6cd5\u3092\u542b\u3080\uff09\u306b\u95a2\u3059\u308b\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u5185\u5bb9\u3068\u3057\u3066\u3001\u9069\u6b63\u624b\u7d9a\u306e\u4fdd\u969c\u3092\u8981\u8acb\u3059\u308b<strong>\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247<\/strong>\u3092\u53d6\u308a\u4e0a\u3052\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u79df\u7a0e\u624b\u7d9a\u6cd5\u306b\u3064\u3044\u3066\u3001\u300c\u79df\u7a0e\u306e\u8ce6\u8ab2\u30fb\u5fb4\u53ce\u306f\u516c\u6a29\u529b\u306e\u884c\u4f7f\u3067\u3042\u308b\u304b\u3089\u3001\u305d\u308c\u306f\u9069\u6b63\u306a\u624b\u7d9a\u3067\u884c\u308f\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u307e\u305f\u305d\u308c\u306b\u5bfe\u3059\u308b\u4e89\u8a1f\u306f\u516c\u6b63\u306a\u624b\u7d9a\u3067\u89e3\u6c7a\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u300d\uff08\u91d1\u5b50\u5b8f\u300e<a title=\"\u5f18\u6587\u5802\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.koubundou.co.jp\/book\/b437888.html\" target=\"_blank\">\u79df\u7a0e\u6cd5\u3014\u7b2c23\u7248\u3015<\/a>\u300f\uff08\u5f18\u6587\u5802\u30fb2019\u5e74\uff0988\u9801\uff09\u3068\u8aac\u304b\u308c\u308b\u306e\u304c\u3001\u3053\u306e\u3088\u3046\u306a\u8981\u8acb\u304c\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u3067\u3042\u308b\uff08\u62d9\u8457\u300e<a title=\"\u5f18\u6587\u5802\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.koubundou.co.jp\/book\/b590064.html\" target=\"_blank\">\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\u3014\u7b2c\uff16\u7248\u3015<\/a>\u300f\uff08\u5f18\u6587\u5802\u30fb2018\u5e74\uff09<span style=\"color: #333399;\">\u301027\u3011<\/span>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u91d1\u5b50\u5b8f\u6559\u6388\u306f\u3001\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u3092\u300c\u30eb\u30fc\u30eb\u30fb\u30aa\u30d6\u30fb\u30ed\u30fc\u300d\u306e\u89b3\u70b9\u304b\u3089\u8ad6\u3058\u3066\u304a\u3089\u308c\u308b\u304c\uff08\u540c\u300e<a title=\"\u6709\u6590\u95a3\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.yuhikaku.co.jp\/books\/detail\/9784641130821\" target=\"_blank\">\u79df\u7a0e\u6cd5\u7406\u8ad6\u306e\u5f62\u6210\u3068\u89e3\u660e\u3000\u4e0a\u5dfb<\/a>\u300f\uff08\u6709\u6590\u95a3\u30fb2010\u5e74\uff09121\u9801\u4ee5\u4e0b\uff3b\u521d\u51fa\u30fb2008\u5e74\uff3d\u53c2\u7167\uff09\u3001\u305d\u3082\u305d\u3082\u3001\u9069\u6b63\u624b\u7d9a\u306e\u4fdd\u969c\u306b\u3064\u3044\u3066\u306f\u300c\u61b2\u6cd531\u6761\u4ee5\u4e0b\u306e\u8af8\u6761\u6587\u306e\u4e2d\u306b\u306f\u3001\uff65\uff65\uff65\uff65\uff65\uff65\u300e\u6cd5\u306e\u652f\u914d\u300f\u306e\u8981\u8acb\u3092\u76f4\u622a\u306b\u8868\u73fe\u3057\u305f\u3082\u306e\u304c\u3042\u308b\u300d\uff08\u9577\u8c37\u90e8\u606d\u7537\u300e<a title=\"\u65b0\u4e16\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.saiensu.co.jp\/search\/?isbn=978-4-88384-270-4&amp;y=2018\" target=\"_blank\">\u61b2\u6cd5\u3014\u7b2c\uff17\u7248\u3015<\/a>\u300f\uff08\u65b0\u4e16\u793e\u30fb2018\u5e74\uff09265\u9801\uff09\u4ee5\u4e0a\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u5185\u5bb9\u306b\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u3092\u52a0\u3048\u308b\u3053\u3068\u306f\u3001\u6cd5\u306e\u652f\u914d\u306b\u3088\u308b\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u30b3\u30fc\u30c6\u30a3\u30f3\u30b0\u306e\u4e00\u74b0\u3068\u3057\u3066\u7406\u89e3\u3057\u3066\u3082\u3088\u3044\u3067\u3042\u308d\u3046\uff08\u62d9\u7a3f\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\uff08\u61b2\u6cd584\u6761\uff09\u300d<a title=\"\u65e5\u672c\u7a0e\u52d9\u7814\u7a76\u30bb\u30f3\u30bf\u30fc\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jtri.or.jp\/books\/detail.php?id=515\" target=\"_blank\">\u65e5\u7a0e\u7814\u8ad6\u96c677\u53f7<\/a>\uff082020\u5e74\uff09243\u9801\u3001267\u9801\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u79df\u7a0e\u624b\u7d9a\u306e\u9069\u6b63\u5316\u306e\u610f\u7fa9<\/strong><\/h4>\n<p>\u884c\u653f\u624b\u7d9a\u4e00\u822c\u306e\u9069\u6b63\u5316\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8aac\u304b\u308c\u308b\u3053\u3068\u304c\u3042\u308b\uff08\u829d\u6c60\u7fa9\u4e00\u300e<a title=\"\u6709\u6590\u95a3\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.yuhikaku.co.jp\/books\/detail\/4641130051\" target=\"_blank\">\u884c\u653f\u6cd5\u7dcf\u8ad6\u8b1b\u7fa9\u3014\u7b2c\uff14\u7248\u88dc\u8a02\u7248\u3015<\/a>\u300f\uff08\u6709\u6590\u95a3\u30fb2006\u5e74\uff09281-282\u9801\u3002\u4e0b\u7dda\u7b46\u8005\uff09\u3002<!--more--><\/p>\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><strong>\u3000<\/strong>\uff65\uff65\uff65\uff65\uff65\uff65\u3002\u884c\u653f\u6d3b\u52d5\u306f\u3001\u5b9f\u8cea\u7684\u30fb\u5b9f\u4f53\u7684\u306a\u9762\u306b\u304a\u3044\u3066\u9069\u6cd5\u306a\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304c\u3001\u624b\u7d9a\u7684\u306a\u9762\u306b\u304a\u3044\u3066\u306f\u3001\u9069\u6cd5\u3067\u3042\u308b\u306e\u307f\u306a\u3089\u305a\u9069\u6b63\u306a\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u8981\u8acb\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002\u624b\u7d9a\u306e\u9762\u3067\u3001\u9069\u6cd5\u6027\u306e\u307f\u306a\u3089\u305a\u9069\u6b63\u3055\u304c\u8981\u8acb\u3055\u308c\u3066\u304d\u305f\u306e\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u4e8b\u60c5\u306b\u3088\u308b\u306e\u3067\u3042\u308d\u3046\u3002\u3064\u307e\u308a\u3001\u624b\u7d9a\u306b\u3064\u3044\u3066\u306f\u4e00\u822c\u7684\u306a\u6cd5\u5f8b\u898f\u5b9a\u306f\u5b58\u5728\u305b\u305a\u3001\u307e\u305f\u3001\u884c\u653f\u884c\u70ba\u306a\u3069\u306b\u3064\u3044\u3066\u5b9a\u3081\u308b\u500b\u5225\u306e\u6cd5\u5f8b\u306b\u304a\u3044\u3066\u3082\u3001\u624b\u7d9a\u306b\u3064\u3044\u3066\u306f\u898f\u5b9a\u304c\u6b20\u3051\u3066\u3044\u305f\u308a\u3001\u3042\u308b\u3044\u306f\u3001\u305d\u308c\u304c\u5b58\u5728\u3057\u3066\u3044\u3066\u3082\u7c21\u5358\u306a\u3082\u306e\u306b\u3068\u3069\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u304c\u5c11\u306a\u304f\u306a\u3044\u3068\u3044\u3046\u4e8b\u60c5\u3067\u3042\u308b\u3002\u305d\u3053\u3067\u3001<span style=\"border-bottom: solid 2px #000000;\">\u884c\u653f\u624b\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4ee4\u9069\u5408\u6027\u3068\u3044\u3046\u610f\u5473\u3067\u306e\u9069\u6cd5\u6027\u306e\u57fa\u6e96\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u306a\u306e\u3067\u3042\u3063\u3066\u3001\u61b2\u6cd5\u4e0a\u306e\u8981\u8acb\u3068\u3057\u3066\u3042\u308b\u3044\u306f\u7acb\u6cd5\u8ad6\u3068\u3057\u3066\u3001\u884c\u653f\u624b\u7d9a\u304c\u9069\u6b63\u306a\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u8981\u8acb\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3042\u308b\u3002<\/span><br \/>\n<strong>\u3000<\/strong>\u305f\u3060\u3001\u3053\u306e\u4e8b\u60c5\u306f\u3001\u300e\u884c\u653f\u624b\u7d9a\u6cd5\u300f\u306e\u5236\u5b9a\u30fb\u65bd\u884c\u306b\u3088\u308a\u3001\u4fee\u6b63\u3092\u88ab\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3064\u307e\u308a\u3001\u300e\u884c\u653f\u624b\u7d9a\u6cd5\u300f\u306b\u3088\u308a\u898f\u5236\u3092\u53d7\u3051\u3066\u3044\u308b\u624b\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u7b2c\u4e00\u6b21\u7684\u306b\u306f\u9069\u6cd5\u6027\u304c\u554f\u984c\u3068\u306a\u308a\u3001\u9069\u6b63\u5316\u306e\u8981\u8acb\u306f\u524d\u9762\u306b\u51fa\u3066\u3053\u306a\u3044\u3068\u601d\u308f\u308c\u308b\u3002\u3057\u304b\u3057\u3001\u300e\u884c\u653f\u624b\u7d9a\u6cd5\u300f\u306e\u898f\u5b9a\u5185\u5bb9\u305d\u306e\u3082\u306e\u306f\u624b\u7d9a\u306e\u9069\u6b63\u5316\u306e\u898b\u5730\u304b\u3089\u554f\u984c\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3057\u3001<span style=\"border-bottom: solid 2px 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title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u300d\uff0d\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-300\/\" target=\"_blank\">\u7b2c\uff15\u56de<\/a><strong>\u2161\uff11<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p><strong>\u79df\u7a0e\u624b\u7d9a\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u6a29\u5229\u7fa9\u52d9\u306e\u5bfe\u7b49\u6027<\/strong>\u306f\u3001\u73fe\u884c\u7a0e\u6cd5\u4e0a\u306f\u3001<strong>\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020<\/strong>\u3068\u3057\u3066\uff08\u4e0d\u5b8c\u5168\u306a\u304c\u3089\uff09\u5177\u4f53\u5316\u3055\u308c\u3066\u3044\u308b\u304c\uff08<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u300d\uff0d\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-300\/\" target=\"_blank\">\u7b2c\uff15\u56de<\/a><strong>\u2161\uff12<\/strong>\u53c2\u7167\uff09\u3001\u79df\u7a0e\u5b9f\u4f53\u6cd5\u3082\u542b\u3081\u305f\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u306e\u89b3\u70b9\u304b\u3089\u307f\u308b\u3068\u3001<strong>\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u7acb\u53ca\u3073\u78ba\u5b9a\u306b\u95a2\u3059\u308b\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u7684\u69cb\u6210<\/strong>\uff08\u540c<strong>\u2162\uff12<\/strong>\u53c2\u7167\uff09\u306b\u3088\u3063\u3066\u57fa\u790e\u3065\u3051\u3089\u308c\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u8003\u3048\u3066\u304f\u308b\u3068\u3001\u5e73\u621023\u5e74\u5ea6\uff3b11\u6708\uff3d\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u66f4\u6b63\u306e\u8acb\u6c42\u53ef\u80fd\u671f\u9593\u306e\u5ef6\u9577\uff08\u7a0e\u901a23\u6761\uff11\u9805\u3001\u5730\u7a0e20\u6761\u306e\uff19\u306e\uff13\u7b2c\uff11\u9805\uff09\u3001\u7a0e\u52d9\u8abf\u67fb\u624b\u7d9a\u306e\u6574\u5099\uff08\u7a0e\u901a74\u6761\u306e\uff12\u4ee5\u4e0b\u3001\u5730\u7a0e26\u6761\uff11\u9805\u30fb\uff13\u9805\u7b49\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u306f\u500b\u5225\u7a0e\u76ee\u3054\u3068\u306e\u898f\u5b9a\uff09\u3001\u51e6\u5206\u7406\u7531\u9644\u8a18\u306e\u7bc4\u56f2\u306e\u62e1\u5927\uff08\u7a0e\u901a74\u6761\u306e14\u7b2c\uff11\u9805\u3001\u5730\u7a0e18\u6761\u306e\uff14\u7b2c\uff11\u9805\uff09\u7b49\u306e\u6539\u5584\u3001\u5e73\u621026\u5e74\uff16\u6708\u306e\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u306e\u6539\u6b63\u306b\u4f34\u3046\u56fd\u7a0e\u901a\u5247\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u3088\u308b\u4e0d\u670d\u7533\u7acb\u624b\u7d9a\u306e\u6539\u5584\u306a\u3069\u306f\u3001\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u306e\u5236\u5ea6\u5316\u306a\u3044\u3057\u79df\u7a0e\u624b\u7d9a\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u6a29\u5229\u7fa9\u52d9\u306e\u5bfe\u7b49\u6027\u306e\u5177\u4f53\u5316\u306e\u305f\u3081\u306e\u63aa\u7f6e\u3068\u3057\u3066\u3001\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3088\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 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title=\"\u6cd5\u5f8b\u6587\u5316\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.hou-bun.com\/cgi-bin\/search\/detail.cgi?c=ISBN978-4-589-04069-5\" 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title=\"\u88c1\u5224\u6240\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\" href=\"https:\/\/www.courts.go.jp\/app\/hanrei_jp\/detail5?id=86937\" target=\"_blank\">\u88c1\u5224\u6240\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/a>\u306b\u3088\u308b\uff09\u306f\u3001\u6240\u5f97\u7a0e\u6cd5161\u6761\uff11\u53f7\u306e\uff13\uff08\u73fe\u884c\u540c\u6761\uff11\u9805\uff15\u53f7\uff09\u53ca\u3073212\u6761\uff11\u9805\u306e\u89e3\u91c8\u30fb\u9069\u7528\u306e\u5728\u308a\u65b9\u306b\u3064\u3044\u3066\u6b21\u306e\u3068\u304a\u308a\u5224\u793a\u3057\u305f\uff08\u4e0b\u7dda\u7b46\u8005\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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title=\"\u6709\u6590\u95a3\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.yuhikaku.co.jp\/books\/detail\/4641915377\" target=\"_blank\">\u6240\u5f97\u8ab2\u7a0e\u306e\u6cd5\u3068\u653f\u7b56<\/a>\u300f\uff08\u6709\u6590\u95a3\u30fb1996\u5e74\uff09127\u9801\uff3b\u521d\u51fa\u30fb1991\u5e74\uff3d\uff09\u3068\u3044\u308f\u308c\u308b\u3088\u3046\u306b\u3001\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u78ba\u4fdd\u306e\u89b3\u70b9\u304b\u3089\u306f\u512a\u308c\u305f\u5236\u5ea6\u3067\u3042\u308b\u304c\u3001\u305f\u3060\u3001\u305d\u306e\u9055\u61b2\u5224\u65ad\u306b\u304a\u3044\u3066\u6700\u9ad8\u88c1\u306f\u3001\u61b2\u6cd529\u6761\u9055\u53cd\u306e\u4e3b\u5f35\u306b\u3064\u3044\u3066\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u3066\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u65b9\u6cd5\u3068\u3057\u3066\u80fd\u7387\u7684\u3067\u3042\u308a\u3001\u5408\u7406\u7684\u3067\u3042\u3064\u3066\u3001\u516c\u5171\u306e\u798f\u7949\u306e\u8981\u8acb\u306b\u3053\u305f\u3048\u308b\u3082\u306e\u300d\u3068\u3057\u3066\u305d\u306e\u4e3b\u5f35\u3092\u65a5\u3051\u3001\u61b2\u6cd514\u6761\u9055\u53cd\u306e\u4e3b\u5f35\u306b\u3064\u3044\u3066\u306f\u3001\u7d66\u4e0e\u652f\u6255\u8005\u3068\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u306e\u300c\u7279\u306b\u5bc6\u63a5\u306a\u95a2\u4fc2\u300d\u306a\u3044\u3057\u300c\u7279\u5225\u306a\u95a2\u4fc2\u300d\u306b\u7740\u76ee\u3057\u3066\u7d66\u4e0e\u652f\u6255\u8005\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u3068\u3044\u3046\u300c\u4e00\u822c\u56fd\u6c11\u3068\u7570\u308b\u7279\u5225\u306e\u7fa9\u52d9\u300d\u306b\u300c\u5408\u7406\u7684\u7406\u7531\u300d\u3092\u8a8d\u3081\u305d\u306e\u4e3b\u5f35\u3092\u65a5\u3051\u305f\u306b\u3068\u3069\u307e\u308b\uff08\u6700\u5927\u5224\u662d\u548c37\u5e74\uff12\u670828\u65e5\u5211\u96c616\u5dfb\uff12\u53f7212\u9801\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6700\u9ad8\u88c1\u306e\u4e0a\u8a18\u306e\u8ad6\u7406\u3067\u3082\u3063\u3066\u3001\u300c\u5f53\u8a72\u975e\u5c45\u4f4f\u8005\u30fb\u5916\u56fd\u6cd5\u4eba\u3068\u6211\u304c\u56fd\u3068\u306e\u9593\u306b\u30cd\u30af\u30b5\u30b9\uff08nexus\uff09\u304c\u751f\u3058\u308b\u6240\u5f97\u7b49\u306e\u6e90\u6cc9\u90e8\u5206\u3092\u6355\u307e\u3048\u3066\u3001\u305d\u306e\u6e90\u6cc9\u90e8\u5206\u304b\u3089\u3001<ruby><rb>\u9593\u63a5\u7684\u306b<\/rb><rt>\u30fb\u30fb\u30fb\u30fb<\/rt><\/ruby>\u3001\u79df\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u4ed6\u306a\u3044\u3002\u300d\uff08\u7c73\u7530\u9686\u307b\u304b\u300c\u975e\u5c45\u4f4f\u8005\u30fb\u5916\u56fd\u6cd5\u4eba\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\uff0d\u6e90\u6cc9\u5fb4\u53ce\u5bfe\u8c61\u306e\u4e0d\u660e\u78ba\u6027\u306b\u8d77\u56e0\u3059\u308b\u554f\u984c\u3092\u4e2d\u5fc3\u306b\u300d\u91d1\u5b50\u5b8f\u76e3\u4fee=\u4e2d\u91cc\u5b9f\u307b\u304b\u7de8\u300e<a title=\"\u65e5\u672c\u8a55\u8ad6\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nippyo.co.jp\/shop\/book\/7510.html\" target=\"_blank\">\u73fe\u4ee3\u79df\u7a0e\u6cd5\u8b1b\u5ea7\u7b2c\uff14\u5dfb\u3000\u56fd\u969b\u8ab2\u7a0e<\/a>\u300f\uff08\u65e5\u672c\u8a55\u8ad6\u793e\u30fb2017\u5e74\uff09161\u9801\uff09\u3053\u3068\u304b\u3089\u5c0e\u5165\u3055\u308c\u305f\u56fd\u969b\u7684\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u3092\u6b63\u5f53\u5316\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u554f\u984c\u3092\u8003\u616e\u3059\u308c\u3070\u3001\u5c1a\u66f4\u3001\u56fd\u969b\u7684\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u9069\u5207\u624b\u7d9a\u306e\u4fdd\u969c\u3092\u691c\u8a0e\u30fb\u6574\u5099\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002\u3055\u3089\u306b\u3001\u305d\u306e\u3088\u3046\u306a\u691c\u8a0e\u30fb\u6574\u5099\u3092\u5951\u6a5f\u306b\u3057\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u5168\u822c\u306b\u308f\u305f\u3063\u3066\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u306e\u89b3\u70b9\u304b\u3089\u898b\u76f4\u3057\u3092\u56f3\u308b\u3079\u304d\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u610f\u7fa9\u3068\u5206\u985e\u300d\uff0d\u9023\u8f09\u306e\u300c\u30d7\u30e9\u30c3\u30c8\u30db\u30fc\u30e0\u300d\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-276\/\" target=\"_blank\">\u7b2c\uff11\u56de<\/a><strong>\u2162\uff12<\/strong>\u3001\u524d\u63b2\u30fb\u62d9\u8457\u7b2c\uff11\u7de8\u7b2c\uff13\u7ae0\uff08\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u306b\u3064\u3044\u3066\u306f\u540c\u7ae0\uff14\uff09\u53c2\u7167\uff09\u3092\u691c\u8a0e\u3057\u305d\u306e\u5b9f\u73fe\u3092\u56f3\u308b\u3079\u304d\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3068\u3053\u308d\u3067\u3042\u308b\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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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\u306f\u3001\u79df\u7a0e\u624b\u7d9a\u6cd5\uff08\u79df\u7a0e\u4e89\u8a1f\u6cd5\u3092\u542b\u3080\uff09\u306b\u95a2\u3059\u308b\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u5185\u5bb9\u3068\u3057\u3066\u3001\u9069\u6b63\u624b\u7d9a\u306e\u4fdd\u969c\u3092\u8981\u8acb\u3059\u308b\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u3092\u53d6\u308a\u4e0a\u3052\u691c\u8a0e\u3059\u308b\u3002<br \/>\n\u79df\u7a0e\u624b\u7d9a\u6cd5\u306b\u3064\u3044\u3066\u3001\u300c\u79df\u7a0e\u306e\u8ce6\u8ab2\u30fb\u5fb4\u53ce\u306f\u516c\u6a29\u529b\u306e\u884c\u4f7f\u3067\u3042\u308b\u304b\u3089\u3001\u305d\u308c\u306f\u9069\u6b63\u306a\u624b\u7d9a\u3067\u884c\u308f\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u307e\u305f\u305d\u308c\u306b\u5bfe\u3059\u308b\u4e89\u8a1f\u306f\u516c\u6b63\u306a\u624b\u7d9a\u3067\u89e3\u6c7a\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u300d\uff08\u91d1\u5b50\u5b8f\u300e\u79df\u7a0e\u6cd5\u3014\u7b2c23\u7248\u3015\u300f\uff08\u5f18\u6587\u5802\u30fb2019\u5e74\uff0988\u9801\uff09\u3068\u8aac\u304b\u308c\u308b\u306e\u304c\u3001\u3053\u306e\u3088\u3046\u306a\u8981\u8acb\u304c\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u3067\u3042\u308b\uff08\u62d9\u8457\u300e\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\u3014\u7b2c\uff16\u7248\u3015\u300f\uff08\u5f18\u6587\u5802\u30fb2018\u5e74\uff09\u301027\u3011\u53c2\u7167\uff09\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[465,366],"backnumber":[2070],"series":[839],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 13:19:09","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/215009"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=215009"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/215009\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=215009"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=215009"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=215009"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=215009"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=215009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}