{"id":23939,"date":"2013-09-12T10:14:45","date_gmt":"2013-09-12T01:14:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=23939"},"modified":"2014-02-10T20:08:19","modified_gmt":"2014-02-10T11:08:19","slug":"income-article-27","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-27\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0935\u3015\u3000\u63aa\u7f6e\u6cd540\u6761\u7533\u8acb\u306e\u627f\u8a8d\u53d6\u6d88\u3057\u3068\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\">\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0935\u3015<\/h5>\n<h4 style=\"text-align: center;\"><strong>\u63aa\u7f6e\u6cd540\u6761\u7533\u8acb\u306e\u627f\u8a8d\u53d6\u6d88\u3057\u3068<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9234\u6728 \u9054\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#ADD8E6;\"><\/div>\n<h2 style=\"padding-left: 60px;\"><span style=\"color: #add8e6;\"><strong>\uff31<\/strong><\/span><\/h2>\n<p>\u500b\u4eba\u304c\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3066\u8cc7\u7523\u3092\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3057\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd540\u6761\u306e\u7533\u8acb\u306b\u4fc2\u308b\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u3068\u304d\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u305d\u306e\u53d6\u6d88\u6642\u306b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3069\u3046\u306a\u308a\u307e\u3059\u304b\u3002<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#E9967A;\"><\/div>\n<h2 style=\"padding-left: 60px;\"><span style=\"color: #e9967a;\"><strong>\uff21<\/strong><\/span><\/h2>\n<p>\u500b\u4eba\u304c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd540\u6761\uff11\u9805\u5f8c\u6bb5\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5bc4\u8d08\u8ca1\u7523\u304c\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u524d\u306b\u305d\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u5bc4\u8d08\u8005\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5f8c\u306b\u305d\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u53d6\u6d88\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u305d\u306e\u5bc4\u8d08\u8005\u304c\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8005\u306b\u5bfe\u3057\u3066\u305d\u306e\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u304c\u3001\u305d\u306e\u7533\u544a\u671f\u9650\u304b\u3089\u6642\u52b9\u304c\u9032\u884c\u3059\u308b\u305f\u3081\u3001\u4e00\u5b9a\u5e74\u6570\u3092\u7d4c\u904e\u3057\u3066\u53d6\u308a\u6d88\u3055\u308c\u305f\u3068\u304d\u306f\u3001\u6642\u52b9\u306b\u3088\u308a\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#E9967A;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u89e3\u3000\u8aac<\/strong><\/h4>\n<p>\u500b\u4eba\u304b\u3089\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3066\u8ca1\u7523\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u8ca1\u7523\u304c\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u304c\u3042\u3063\u305f\u65e5\u304b\u3089\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306b\u3001\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u53c8\u306f\u4f9b\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u3068\u3057\u3066\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u7a0e\u6cd559\u6761\uff11\u9805\uff11\u53f7\u306e\u307f\u306a\u3057\u8b72\u6e21\u8ab2\u7a0e\u306e\u9069\u7528\u306b\u3042\u305f\u308a\u3001\u305d\u306e\u8ca1\u7523\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\uff08\u63aa\u6cd540\u2460\u5f8c\u6bb5\uff09\u3002\u3064\u307e\u308a\u3001\u8d08\u4e0e\u8005\u53c8\u306f\u907a\u8d08\u8005\u306b\u5bfe\u3057\u3066\u307f\u306a\u3057\u8b72\u6e21\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u306a\u3044\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u4fc2\u308b\u8ca1\u7523\u304c<span style=\"text-decoration: underline; color: #800080;\">\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u524d<\/span>\u306b\u305d\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u3057\u305f\u500b\u4eba\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u3002\u307e\u305f\u3001\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u4fc2\u308b\u8ca1\u7523\u304c<span style=\"text-decoration: underline;\"><span style=\"color: #800080; text-decoration: underline;\">\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306b\u4f9b\u3055\u308c\u305f\u5f8c<\/span><\/span>\u306b\u53d6\u308a\u6d88\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u8ca1\u7523\u304c\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b<span style=\"color: #800080;\">\u524d<\/span>\u306e\u627f\u8a8d\u53d6\u6d88\u3057<\/strong><\/h4>\n<h4><strong>\u2460\u3000\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u4e0b\u8a18<strong>\u2461<\/strong>\u306e\u4e8b\u7531\u306b\u3088\u308a\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u3057\u305f\u500b\u4eba\u306b\u5bfe\u3057\u3066\u3001\u307f\u306a\u3057\u8b72\u6e21\u6240\u5f97\u306b\u4fc2\u308b\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u304c\u3042\u3063\u305f\u6642\u306b\u3001\u305d\u306e\u6642\u306e\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306b\u3088\u308a\u3001\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u3088\u308b\u307f\u306a\u3057\u8b72\u6e21\u6240\u5f97\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u7b49\u3092\u8a08\u7b97\u3057\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u5e74\u5206\u306e\u6240\u5f97\u3068\u3057\u3066\u3001\u6240\u5f97\u7a0e\u3092\u8ab2\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\u30a4\u3000\u8d08\u4e0e\u306e\u5834\u5408<\/strong><br \/>\n\u305d\u306e\u8d08\u4e0e\u3092\u3057\u305f\u8005\u306e\u975e\u8ab2\u7a0e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\uff08\u975e\u8ab2\u7a0e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u65e5\u307e\u3067\u306b\u3001\u305d\u306e\u8d08\u4e0e\u3092\u3057\u305f\u8005\u304c\u6b7b\u4ea1\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6b7b\u4ea1\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206<strong>\u3010\u56f3\uff11\u3011<\/strong>\uff09<\/p>\n<p><strong>\u3010\u56f3\uff11\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-23941\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-1.png\" alt=\"\" width=\"650\" height=\"168\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-1.png 689w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-1-300x77.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u30ed\u3000\u907a\u8d08\u306e\u5834\u5408<\/strong><br \/>\n\u305d\u306e\u907a\u8d08\u3092\u3057\u305f\u8005\u306e\u305d\u306e\u907a\u8d08\u304c\u3042\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206<strong>\u3010\u56f3\uff12\u3011<\/strong><\/p>\n<p><strong>\u3010\u56f3\uff12\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-23941\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-2.png\" alt=\"\" width=\"650\" height=\"180\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2461\u3000\u53d6\u6d88\u4e8b\u7531<\/strong><\/h4>\n<p>\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u4e8b\u5b9f\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u306f\u3001\u305d\u306e\u627f\u8a8d\u3092\u53d6\u308a\u6d88\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30a4\u3000\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u4fc2\u308b\u8ca1\u7523\u7b49\u304c\u3001\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306e\u3042\u3063\u305f\u65e5\u304b\u3089\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306b\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u306a\u304b\u3063\u305f\u3053\u3068<\/span><\/p>\n<p style=\"padding-left: 10px;\">\u3053\u306e\u4e8b\u7531\u306b\u306f\u3001\u305d\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u305d\u306e\u5f8c\u306b\u304a\u3044\u3066\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u3082\u542b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30ed\u3000\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u4fc2\u308b\u8ca1\u7523\u7b49\u304c\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u53d7\u3051\u305f\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u305d\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u524d\u306b\u4e0d\u5f53\u6e1b\u5c11\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3053\u3068<\/span><\/p>\n<p style=\"padding-left: 10px;\">\u3053\u306e\u300c\u4e0d\u5f53\u6e1b\u5c11\u8981\u4ef6\u300d\u3068\u306f\u3001\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3059\u308b\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u3001\u305d\u306e\u8981\u4ef6\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u8d08\u4e0e\u8005\u3001\u907a\u8d08\u8005\u53c8\u306f\u3053\u308c\u3089\u306e\u8005\u306e\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u7a0e\u53c8\u306f\u76f8\u7d9a\u7a0e\u7b49\u306e\u8ca0\u62c5\u3092\u4e0d\u5f53\u306b\u6e1b\u5c11\u3055\u305b\u308b\u3053\u3068\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30cf\u3000\u5b66\u6821\u6cd5\u4eba\u7279\u4f8b\u306e\u7533\u8acb\u306b\u3088\u308a\u975e\u8ab2\u7a0e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u8005\u304c\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u306b\u7a0e\u52d9\u7f72\u9577\u3092\u7d4c\u7531\u3057\u3066\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u56fd\u7a0e\u5e81\u9577\u5b98\u306b\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u3053\u3068<\/span><\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u8ca1\u7523\u304c\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f<span style=\"color: #800080;\">\u5f8c<\/span>\u306e\u627f\u8a8d\u53d6\u6d88\u3057<\/strong><\/h4>\n<h4><strong>\u2460\u3000\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u4e0b\u8a18<strong>\u2461<\/strong>\u306e\u4e8b\u7531\u306b\u3088\u308a\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3001\u305d\u306e\u975e\u8ab2\u7a0e\u627f\u8a8d\u306b\u4fc2\u308b\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u884c\u3063\u305f\u500b\u4eba\u3068\u307f\u306a\u3057\u3066\u3001\u307f\u306a\u3057\u8b72\u6e21\u6240\u5f97\u306b\u4fc2\u308b\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u63aa\u6cd540\u2462\u3001\u63aa\u4ee425\u306e17\u246e\uff09\u3002<\/p>\n<p>\u3053\u306e\u53d6\u6271\u3044\u306f\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5909\u66f4\u3055\u308c\u305f\u3082\u306e\u3067\u3001\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u53d7\u3051\u305f\u8cc7\u7523\u3092\u4e00\u65e6\u305d\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5f8c\u306b\u305d\u306e\u7528\u306b\u4f9b\u3057\u306a\u304f\u306a\u308b\u3068\u3044\u3063\u305f\u3001\u3044\u308f\u3070\u5f8c\u767a\u7684\u4e8b\u7531\u306b\u3088\u308a\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e8b\u60c5\u3092\u8003\u616e\u3057\u3066\u3001\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u3057\u305f\u8005\u3067\u306f\u306a\u304f\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u53d7\u3051\u305f\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u304c\u3042\u3063\u305f\u6642\u306b\u3001\u305d\u306e\u6642\u306e\u6642\u4fa1\u76f8\u5f53\u984d\u306b\u3088\u308a\u3001\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u305d\u306e\u8ca1\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u5e74\u5206\u306e\u6240\u5f97\u3068\u3057\u3066\u3001\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3002<\/p>\n<p><strong>\u30a4\u3000\u8d08\u4e0e\u306e\u5834\u5408<\/strong><br \/>\n\u305d\u306e\u8d08\u4e0e\u3092\u3057\u305f\u8005\u306e\u975e\u8ab2\u7a0e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\uff08\u975e\u8ab2\u7a0e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u65e5\u307e\u3067\u306b\u3001\u305d\u306e\u8d08\u4e0e\u3092\u3057\u305f\u8005\u304c\u6b7b\u4ea1\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6b7b\u4ea1\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206<strong>\u3010\u56f3\uff13\u3011<\/strong>\uff09<\/p>\n<p><strong>\u3010\u56f3\uff13\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone \u00a0wp-image-23941\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-3.png\" alt=\"\" width=\"650\" height=\"130\" \/><\/a><\/p>\n<p><strong>\u30ed\u3000\u907a\u8d08\u306e\u5834\u5408<\/strong><br \/>\n\u305d\u306e\u907a\u8d08\u3092\u3057\u305f\u8005\u306e\u305d\u306e\u907a\u8d08\u304c\u3042\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206<strong>\u3010\u56f3\uff14\u3011<\/strong><\/p>\n<p><strong>\u3010\u56f3\uff14\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone \u00a0wp-image-23941\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-4.png\" alt=\"\" width=\"650\" height=\"130\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2461\u3000\u53d6\u6d88\u4e8b\u7531<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u627f\u8a8d\u306b\u4fc2\u308b\u8ca1\u7523\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u53d7\u3051\u305f\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306a\u3069\u306e\u4e00\u5b9a\u306e\u4e8b\u5b9f\uff08\u4e0a\u8a18<strong>\uff11\u2461<\/strong>\u306e\u53d6\u6d88\u4e8b\u7531\u3092\u9664\u304f\uff09\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u306f\u305d\u306e\u627f\u8a8d\u3092\u53d6\u308a\u6d88\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30a4\u3000\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u53d7\u3051\u305f\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u3001\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u4fc2\u308b\u8ca1\u7523\u7b49\u3092\u305d\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408<\/span><\/p>\n<p style=\"padding-left: 10px;\">\u3053\u306e\u4e8b\u7531\u306b\u306f\u3001\u305d\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u305d\u306e\u5f8c\u306b\u304a\u3044\u3066\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u4f8b\u3048\u3070\u3001\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u53c8\u306f\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u304c\u516c\u76ca\u8a8d\u5b9a\u3092\u53d6\u308a\u6d88\u3055\u308c\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u53c8\u306f\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u3001\u975e\u55b6\u5229\u6cd5\u4eba\uff08\u6cd5\u6cd52\u4e5d\u306e\u4e8c\u30a4\uff09\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u304c\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30ed\u3000\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3059\u308b\u8ca1\u7523\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u3064\u304d\u3001\u4e0d\u5f53\u6e1b\u5c11\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3053\u3068<\/span><\/p>\n<p style=\"padding-left: 10px;\">\u4e0a\u8a18<strong>\uff11\u2461<\/strong><span style=\"color: #333399;\">\u30ed<\/span>\u306e\u4e8b\u7531\u304c\u9664\u304b\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u4fc2\u308b\u8ca1\u7523\u304c\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u53d7\u3051\u305f\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u305d\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u305f\u5f8c\u306b\u3001\u4e0d\u5f53\u6e1b\u5c11\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30cf\u3000\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u3057\u305f\u8005\u304c\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u5f79\u54e1\u53ca\u3073\u305d\u306e\u89aa\u65cf\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3053\u3068<\/span><\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u7a0e\u3068\u6642\u52b9<\/strong><\/h4>\n<p>\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u5f8c\u306b\u4e0a\u8a18<strong>\uff12<\/strong>\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u8d08\u4e0e\u8005\u306e<span style=\"text-decoration: underline; color: #800080;\">\u6b7b\u4ea1\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206<\/span>\u306e\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3002\u3053\u308c\u306f\u3001\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u305d\u306e\u8d08\u4e0e\u8005\u3068\u307f\u306a\u3055\u308c\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u5e74\u5ea6\u3082\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u57fa\u6e96\u3068\u3057\u3066\u8003\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u8d08\u4e0e\u8005\u306e\u8ab2\u7a0e\u5e74\u5ea6\u3092\u57fa\u6e96\u3068\u3057\u3066\u8003\u3048\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u305d\u306e\u7d50\u679c\u3001\u305d\u306e\u8005\u306e\u8ab2\u7a0e\u3067\u304d\u308b\u6700\u5f8c\u306e\u5e74\u3001\u3064\u307e\u308a\u6b7b\u4ea1\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u3067\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u304c\u3001\u305d\u306e\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u6cd5\u5b9a\u7d0d\u671f\u9650\u304b\u3089\uff15\u5e74\u3092\u7d4c\u904e\u3057\u305f\u65e5\u5f8c\u306b\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u6a29\u304c\u6642\u52b9\u3068\u306a\u308b\uff08\u901a\u6cd572\u2460\uff09\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u3001\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044<strong>\u3010\u56f3\uff15\u3011<\/strong>\u3002<\/p>\n<p><strong>\u3010\u56f3\uff15\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-23941\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-5.png\" alt=\"\" width=\"650\" height=\"170\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306b\u4fc2\u308b\u5ef6\u6ede\u7a0e<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff11<\/strong>\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u975e\u8ab2\u7a0e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u8005\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u65e2\u306b\u8d08\u4e0e\u3057\u305f\u8005\u304c\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u907a\u8d08\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u6240\u5f97\u7a0e\u306e\u984d\u306b\u5bfe\u3059\u308b\u5ef6\u6ede\u7a0e\u306e\u8a08\u7b97\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u3053\u308c\u3089\u306e\u6240\u5f97\u7a0e\u306e\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304c\u8d77\u7b97\u65e5\u3068\u3055\u308c\u3066\u3044\u308b<strong>\u3010\u56f3\uff16\u3011<\/strong>\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u3088\u308a\u3082\u901a\u77e5\u65e5\u304c\u9045\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u901a\u77e5\u3092\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u305d\u306e\u307f\u306a\u3057\u8b72\u6e21\u8ab2\u7a0e\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u3092\u5b8c\u7d0d\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u3092\u57fa\u790e\u3068\u3057\u3066\u5ef6\u6ede\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd540\u246d\u3001\u63aa\u4ee425\u306e17<span style=\"color: #3366ff;\">\uff0826\uff09<\/span>\uff09<strong>\u3010\u56f3\uff17\u3011<\/strong>\u3002<\/p>\n<p><strong>\u3010\u56f3\uff16\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-23941\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-6.png\" alt=\"\" width=\"650\" height=\"149\" \/><\/a><\/p>\n<p><strong>\u3010\u56f3\uff17\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-23941\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-7.png\" alt=\"\" width=\"650\" height=\"149\" \/><\/a><\/p>\n<p>\u307e\u305f\u3001\u4e0a\u8a18<strong>\uff12<\/strong>\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3066\u307f\u306a\u3057\u8b72\u6e21\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u65e2\u306b\u8d08\u4e0e\u3057\u305f\u8005\u304c\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u907a\u8d08\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u6240\u5f97\u7a0e\u306e\u984d\u306b\u5bfe\u3059\u308b\u5ef6\u6ede\u7a0e\u306e\u8a08\u7b97\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u3053\u308c\u3089\u306e\u6240\u5f97\u7a0e\u306e\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304c\u8d77\u7b97\u65e5\u3068\u3055\u308c\u3066\u3044\u308b<strong>\u3010\u56f3\uff18\u3011<\/strong>\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u3088\u308a\u3082\u901a\u77e5\u65e5\u304c\u9045\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u901a\u77e5\u3092\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u305d\u306e\u307f\u306a\u3057\u8b72\u6e21\u8ab2\u7a0e\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u3092\u5b8c\u7d0d\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u3092\u57fa\u790e\u3068\u3057\u3066\u5ef6\u6ede\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd540\u246d\u3001\u63aa\u4ee425\u306e17<span style=\"color: #3366ff;\">\uff0826\uff09<\/span>\uff09<strong>\u3010\u56f3\uff19\u3011<\/strong>\u3002<\/p>\n<p><strong>\u3010\u56f3\uff18\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-23941\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-8.png\" alt=\"\" width=\"650\" height=\"147\" \/><\/a><\/p>\n<p><strong>\u3010\u56f3\uff19\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-23941\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city35-9.png\" alt=\"\" width=\"650\" height=\"147\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u901a\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd540\u2460\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u7b2c1\u9805<br \/>\n\u203b\u9752\u6587\u5b57\u306e<span style=\"color: #3366ff;\">\uff0826\uff09<\/span>\u30fb\u30fb\u30fb\u7b2c26\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;\">\n\t\t<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u3008\u7a0e\u306e\u8857.jp\u306f<a title=\"\u7a0e\u306e\u8857\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002\u3009<br \/>\n<a title=\"\u7a0e\u306e\u8857.jp\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-3.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p>\u3053\u306e\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306f\u3001\u300e\u4f1a\u793e\u5408\u4f75\u5b9f\u52d9\u5fc5\u643a\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u30fb\u300e\u8a73\u89e3\u30b0\u30eb\uff0d\u30d7\u6cd5\u4eba\u7a0e\u5236\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u53ca\u3073\u6bce\u5e74\u5ea6\u767a\u884c\u306e\u300e\u7a0e\u5236\u6539\u6b63\u306e\u8981\u70b9\u89e3\u8aac\u300f\uff08\u6e05\u6587\u793e\uff09\u306e\u57f7\u7b46\u8005\u6709\u5fd7\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u69cb\u6210\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<br \/>\n\u5f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u306e\u8a71\u984c\u3001\u6cd5\u4ee4\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u306e\u3042\u308b\u4e8b\u9805\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u4e8b\u9805\u3001\u7d0d\u7a0e\u8005\u3068\u5f53\u5c40\u3068\u306e\u9593\u306e\u4e89\u8a1f\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\u3092\u57fa\u306b\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u305d\u306e\u6210\u679c\u3092\uff31\uff06\uff21\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6210\u679c\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001Profession Journal\u306b\u9023\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u305b\u3066\u9802\u304d\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 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