{"id":21928,"date":"2013-08-08T10:16:02","date_gmt":"2013-08-08T01:16:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=21928"},"modified":"2014-02-07T18:27:24","modified_gmt":"2014-02-07T09:27:24","slug":"tax-article-36","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-36\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301016\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e\uff12\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301016\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e<\/strong><\/h4>\n<h4 style=\"text-align: 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target=\"_blank\">\u3053\u3061\u3089<\/a>\uff09<\/span><\/p>\n<h4><strong>\uff13\u3000\u300c\u76f4\u3061\u306b\u300d\u300c\u3059\u307f\u3084\u304b\u306b\uff08\u901f\u3084\u304b\u306b\uff09\u300d\u300c\u9045\u6ede\u306a\u304f\u300d<\/strong><\/h4>\n<p>\u3053\u308c\u3089\u306f\u3044\u305a\u308c\u3082\u3001\u3042\u308b\u884c\u70ba\u53c8\u306f\u4e8b\u5b9f\u3068\u305d\u306e\u5f8c\u306b\u7d9a\u304f\u884c\u70ba\u3068\u306e\u9593\u306e\u6642\u9593\u7684\u306a\u8fd1\u63a5\u6027\u3092\u8868\u3059\u3001\u4e00\u822c\u7684\u306b\u306f\u300c\u3059\u3050\u306b\u300d\u3068\u3044\u3046\u8a00\u8449\u3067\u8868\u73fe\u3055\u308c\u308b\u5185\u5bb9\u3092\u610f\u5473\u3059\u308b\u6cd5\u4ee4\u7528\u8a9e\u3067\u3042\u308b\u3002\u3053\u308c\u3089\u306e\u8a00\u8449\u304c\u901a\u5e38\u4f7f\u308f\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u8a00\u8449\u306b\u5dee\u304c\u3042\u308b\u3068\u610f\u8b58\u3057\u3066\u4f7f\u3044\u5206\u3051\u3089\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6cd5\u4ee4\u7528\u8a9e\u3068\u3057\u3066\u3053\u308c\u3089\u306e\u9593\u306b\u306f\u3001\u6642\u9593\u7684\u8a31\u5bb9\u7bc4\u56f2\u3001\u9045\u6ede\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u9055\u6cd5\u6027\u306e\u6709\u7121\u30fb\u7a0b\u5ea6\u3068\u3044\u3063\u305f\u70b9\u306b\u5dee\u7570\u304c\u3042\u308b\u3002<\/p>\n<h4>\u2460\u3000\u76f4\u3061\u306b<\/h4>\n<p>\u4e0a\u8a18\u306e\u3046\u3061\u3067\u3082\u3001\u6642\u9593\u7684\u5373\u6642\u6027\u304c\u6700\u3082\u5f37\u3044\u3082\u306e\u306f\u3001\u300c\u76f4\u3061\u306b\u300d\u3067\u3042\u308a\u3001\u300c\u5373\u6642\u306b\u300d\u300c\u9593\u9aea\u3092\u5165\u308c\u305a\u306b\u300d\u3068\u3044\u3046\u8da3\u65e8\u3092\u8868\u3059\u3068\u304d\u306b\u7528\u3044\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u300c\u76f4\u3061\u306b\u300d\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u4e00\u5207\u306e\u9045\u6ede\u306f\u8a31\u3055\u308c\u306a\u3044\u3068\u89e3\u3055\u308c\u308b\u306e\u304c\u901a\u4f8b\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u305d\u306e\u4f7f\u7528\u4f8b\u3068\u3057\u3066\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c82\u6761\u7b2c2\u9805\u3067\u898b\u3066\u307f\u3088\u3046\u3002<\/p>\n<div 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u3053\u308c\u3089\u306f\u3044\u305a\u308c\u3082\u3001\u3042\u308b\u884c\u70ba\u53c8\u306f\u4e8b\u5b9f\u3068\u305d\u306e\u5f8c\u306b\u7d9a\u304f\u884c\u70ba\u3068\u306e\u9593\u306e\u6642\u9593\u7684\u306a\u8fd1\u63a5\u6027\u3092\u8868\u3059\u3001\u4e00\u822c\u7684\u306b\u306f\u300c\u3059\u3050\u306b\u300d\u3068\u3044\u3046\u8a00\u8449\u3067\u8868\u73fe\u3055\u308c\u308b\u5185\u5bb9\u3092\u610f\u5473\u3059\u308b\u6cd5\u4ee4\u7528\u8a9e\u3067\u3042\u308b\u3002\u3053\u308c\u3089\u306e\u8a00\u8449\u304c\u901a\u5e38\u4f7f\u308f\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u8a00\u8449\u306b\u5dee\u304c\u3042\u308b\u3068\u610f\u8b58\u3057\u3066\u4f7f\u3044\u5206\u3051\u3089\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3067\u3042\u308d\u3046\u3002<br \/>\n\u3057\u304b\u3057\u3001\u6cd5\u4ee4\u7528\u8a9e\u3068\u3057\u3066\u3053\u308c\u3089\u306e\u9593\u306b\u306f\u3001\u6642\u9593\u7684\u8a31\u5bb9\u7bc4\u56f2\u3001\u9045\u6ede\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u9055\u6cd5\u6027\u306e\u6709\u7121\u30fb\u7a0b\u5ea6\u3068\u3044\u3063\u305f\u70b9\u306b\u5dee\u7570\u304c\u3042\u308b\u3002<\/p>\n","protected":false},"author":10,"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":[163,366],"backnumber":[1706],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-19 19:34:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/21928"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=21928"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/21928\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=21928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=21928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=21928"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=21928"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=21928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}