{"id":217619,"date":"2020-12-17T10:10:05","date_gmt":"2020-12-17T01:10:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=217619"},"modified":"2020-12-17T15:09:45","modified_gmt":"2020-12-17T06:09:45","slug":"tax-effects-article-83","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-83\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c19\u56de\u3011\u300c\u5b50\u4f1a\u793e\u7b49\u304c\u4fdd\u6709\u3059\u308b\u89aa\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u5f53\u8a72\u89aa\u4f1a\u793e\u7b49\u306b\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u7b49\u306b\u95a2\u3059\u308b\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\u7b2c19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u5b50\u4f1a\u793e\u7b49\u304c\u4fdd\u6709\u3059\u308b\u89aa\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u5f53\u8a72\u89aa\u4f1a\u793e\u7b49\u306b\u58f2\u5374\u3057\u305f\u5834\u5408\u306e<br \/>\n\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u7b49\u306b\u95a2\u3059\u308b\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\u5b50\u4f1a\u793e\u7b49\u304c\u4fdd\u6709\u3059\u308b\u89aa\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u5f53\u8a72\u89aa\u4f1a\u793e\u7b49\u306b\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u7b49\u306b\u95a2\u3059\u308b\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\u5b50\u4f1a\u793e\u7b49\u304c\u4fdd\u6709\u3059\u308b\u89aa\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u5f53\u8a72\u89aa\u4f1a\u793e\u7b49\u306b\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u53d6\u5f15\u4f8b<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u306e\u300c\u8a2d\u4f8b\uff19\u300d\u3092\u3082\u3068\u306b\u3001\u5b50\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u89aa\u4f1a\u793e\u682a\u5f0f\u3092\u5f53\u8a72\u89aa\u4f1a\u793e\u306b\u58f2\u5374\u3057\u3001\u5b50\u4f1a\u793e\u306b\u304a\u3044\u3066\u3001\u89aa\u4f1a\u793e\u682a\u5f0f\u58f2\u5374\u76ca\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u8003\u3048\u308b\u3002<!--more--><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\uff33\u793e\u306f\u3001\uff30\u793e\u306e\u9023\u7d50\u5b50\u4f1a\u793e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\uff30\u793e\u306f\uff33\u793e\u682a\u5f0f\u306e80\uff05\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\uff30\u793e\u53ca\u3073\uff33\u793e\u306e\u6c7a\u7b97\u65e5\u306f\u3001\uff13\u670831\u65e5\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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3px;\">\u2466\u3000X1\u5e7412\u6708\u306b\uff33\u793e\u306f\u3001\uff30\u793e\u682a\u5f0f\u306e\u3059\u3079\u3066\u3092200\u3067\uff30\u793e\u306b\u58f2\u5374\u3057\u3001\u58f2\u5374\u76ca100\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2467\u3000X2\u5e74\uff13\u670831\u65e5\uff08\u6c7a\u7b97\u65e5\uff09\u306b\uff33\u793e\u306f\u3001\u5f53\u8a72\uff30\u793e\u682a\u5f0f\u58f2\u5374\u76ca\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u91d130\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2468\u3000\uff33\u793e\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306f70\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u3001\uff30\u793e\u682a\u5f0f\u58f2\u5374\u76ca100\u53ca\u3073\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u91d130\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u2469\u3000\uff30\u793e\u53ca\u3073\uff33\u793e\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f\u3001\u305d\u308c\u305e\u308c30\uff05\u3068\u3059\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-217633\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-1-1.png\" alt=\"\" width=\"550\" height=\"331\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-1-1.png 1098w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-1-1-300x180.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-1-1-1024x616.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<\/div>\n<h4>\u3010\u5404\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3011<\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300a\uff30\u793e\uff08\u89aa\u4f1a\u793e\uff09\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff08X2\u5e74\uff13\u6708\u671f\uff09\u300b<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u53d6\u5f97\u6642\uff08X1\u5e7412\u6708\uff09<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-217623\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-2.png\" alt=\"\" width=\"1198\" height=\"61\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-2.png 1198w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-2-300x15.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-2-1024x52.png 1024w\" sizes=\"(max-width: 1198px) 100vw, 1198px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u6c7a\u7b97\u6642\uff08X2\u5e74\uff13\u670831\u65e5\uff09<\/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:#000000;\">\n\t\t<p>\u4ed5\u8a33\u306a\u3057<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300a\uff33\u793e\uff08\u9023\u7d50\u5b50\u4f1a\u793e\uff09\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff08X2\u5e74\uff13\u6708\u671f\uff09\u300b<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u6c7a\u7b97\u6642\uff08X2\u5e74\uff13\u670831\u65e5\uff09<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-217647\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-4-1.png\" alt=\"\" width=\"1203\" height=\"65\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-4-1.png 1203w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-4-1-300x16.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-4-1-1024x55.png 1024w\" sizes=\"(max-width: 1203px) 100vw, 1203px\" \/><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-5.png 1200w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-5-300x15.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/zeikoka-ac19-5-1024x52.png 1024w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u30fb\uff33\u793e\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306e\u3046\u306120\uff05\u3092\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u306b\u632f\u308a\u66ff\u3048\u308b\uff08\u524d\u63d0\u6761\u4ef6\u2461\u3001\u2468\u3092\u53c2\u7167\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\u30fb\u975e\u652f\u914d\u682a\u4e3b\u6301\u520614 \uff1d 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100vw, 1199px\" \/><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u30fb\uff33\u793e\u3067\u8a08\u4e0a\u3057\u305f\u89aa\u4f1a\u793e\u682a\u5f0f\u58f2\u5374\u76ca100\u3092\u5168\u984d\u6d88\u53bb\u3057\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u3001\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u520620\u3092\u975e\u652f\u914d\u682a\u4e3b\u306b\u914d\u5206\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\u30fb\u975e\u652f\u914d\u682a\u4e3b\u6301\u520620 \uff1d \u89aa\u4f1a\u793e\u682a\u5f0f\u58f2\u5374\u76ca100 \u00d7\uff08100\uff05 \uff0d \uff30\u793e\u6301\u5206\u6bd4\u738780\uff05\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u30fb\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd40\u9805\u306b\u5f93\u3063\u3066\u3001\u4e0b\u8a18\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u3001\uff33\u793e\u306b\u751f\u3058\u308b\u58f2\u5374\u640d\u76ca\uff08\u89aa\u4f1a\u793e\u682a\u5f0f\u58f2\u5374\u76ca\uff09\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u306e\u3046\u3061\uff30\u793e\u6301\u5206\u76f8\u5f53\u984d\u3092\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u63a7\u9664\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\u30fb\u8cc7\u672c\u5270\u4f59\u91d124 \uff1d \uff33\u793e\u3067\u8a08\u4e0a\u3057\u305f\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e30 \u00d7 \uff30\u793e\u6301\u5206\u6bd4\u738780\uff05<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u9023\u7d50\u5b50\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u89aa\u4f1a\u793e\u682a\u5f0f\u3092\u5f53\u8a72\u89aa\u4f1a\u793e\u306b\u58f2\u5374\u3057\u305f\u5834\u5408\uff08\u89aa\u4f1a\u793e\u3068\u3057\u3066\u306f\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u304b\u3089\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\uff09\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u306b\u751f\u3058\u308b\u58f2\u5374\u640d\u76ca\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u306e\u3046\u3061\u89aa\u4f1a\u793e\u6301\u5206\u76f8\u5f53\u984d\u306f\u3001\u300c\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c\uff12\u53f7\uff0916\u9805\u306b\u6e96\u3058\u3066\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u63a7\u9664\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd40\u9805\u3001144\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u6301\u5206\u6cd5\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u5b50\u4f1a\u793e\u7b49\u304c\u4fdd\u6709\u3059\u308b\u89aa\u4f1a\u793e\u306e\u682a\u5f0f\u53c8\u306f\u6295\u8cc7\u4f1a\u793e\u306e\u682a\u5f0f\uff08\u89aa\u4f1a\u793e\u682a\u5f0f\u7b49\uff09\u3092\u5f53\u8a72\u89aa\u4f1a\u793e\u7b49\u306b\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u3001\u4e0a\u8a18\u306e\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd40\u9805\u3068\u540c\u69d8\u306b\u51e6\u7406\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd41\u9805\uff09\u3002<\/p>\n<p>\u81ea\u5df1\u682a\u5f0f\u7b49\u4f1a\u8a08\u9069\u7528\u6307\u91dd16\u9805\u306f\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<br 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3px;\">16\uff0e\u81ea\u5df1\u682a\u5f0f\u7b49\u4f1a\u8a08\u57fa\u6e96\u7b2c16\u9805\u53ca\u3073\u7b2c18\u9805\u306b\u4f1a\u8a08\u51e6\u7406\u3092\u5b9a\u3081\u3066\u3044\u308b\u9023\u7d50\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u89aa\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u640d\u76ca\u53ca\u3073\u6301\u5206\u6cd5\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u5b50\u4f1a\u793e\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u306b\u304a\u3051\u308b\u89aa\u4f1a\u793e\u682a\u5f0f\u7b49\uff08\u5b50\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u89aa\u4f1a\u793e\u682a\u5f0f\u3001\u95a2\u9023\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u5f53\u8a72\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u6301\u5206\u6cd5\u3092\u9069\u7528\u3059\u308b\u6295\u8cc7\u4f1a\u793e\u306e\u682a\u5f0f\uff09\u306e\u58f2\u5374\u640d\u76ca\u306f\u3001\u95a2\u9023\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u3092\u63a7\u9664\u5f8c\u306e\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u9023\u7d50\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u89aa\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u640d\u76ca\uff08\u5185\u90e8\u53d6\u5f15\u306b\u3088\u308b\u3082\u306e\u3092\u9664\u3044\u305f\u89aa\u4f1a\u793e\u6301\u5206\u76f8\u5f53\u984d\uff09\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u89aa\u4f1a\u793e\u306b\u304a\u3051\u308b\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u984d\u3068\u540c\u69d8\u306b\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u52a0\u6e1b\u3059\u308b\uff08\u300c\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff11\u53f7\uff0916\u9805\uff09\u3002<\/p>\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u5f53\u8a72\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u9023\u3057\u3066\u3001\u81ea\u5df1\u682a\u5f0f\u7b49\u4f1a\u8a08\u9069\u7528\u6307\u91dd16\u9805\u306f\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u89aa\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\u640d\u76ca\u53ca\u3073\u6301\u5206\u6cd5\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u5b50\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u89aa\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u58f2\u5374\u640d\u76ca\u306f\u3001\u95a2\u9023\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u3092\u63a7\u9664\u5f8c\u306e\u3082\u306e\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306b\u9451\u307f\u3066\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u89aa\u4f1a\u793e\u682a\u5f0f\u3092\u5f53\u8a72\u89aa\u4f1a\u793e\u306b\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u3057\u3066\u3001\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd40\u9805\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/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\u7b2c\uff11\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/jikokabu2.pdf\" target=\"_blank\">\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\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\u7b2c\uff12\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/kansoka_2015_3.pdf\" target=\"_blank\">\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\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\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><\/p><\/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\u306e\u300c\u8a2d\u4f8b\uff19\u300d\u3092\u3082\u3068\u306b\u3001\u5b50\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u89aa\u4f1a\u793e\u682a\u5f0f\u3092\u5f53\u8a72\u89aa\u4f1a\u793e\u306b\u58f2\u5374\u3057\u3001\u5b50\u4f1a\u793e\u306b\u304a\u3044\u3066\u3001\u89aa\u4f1a\u793e\u682a\u5f0f\u58f2\u5374\u76ca\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u8003\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":[2075],"series":[794],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 22:50:08","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/217619"}],"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=217619"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/217619\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=217619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=217619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=217619"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=217619"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=217619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}