{"id":257608,"date":"2022-07-14T10:20:30","date_gmt":"2022-07-14T01:20:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=257608"},"modified":"2023-05-25T11:27:54","modified_gmt":"2023-05-25T02:27:54","slug":"tax-article-441","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-441\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c109\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e\uff13\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c109\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e\uff13\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c107\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-436\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2160\u3000<\/strong><strong style=\"font-size: 1em;\">\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u304a\u3051\u308b\u300c\u6295\u8cc7\u8005\u4fdd\u8b77\u300d\u306e\u5fc5\u8981\u6027<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000<\/strong><strong style=\"font-size: 1em;\">\u4e00\u822c\u7684\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u3068\u6295\u8cc7\u8005\u4fdd\u8b77<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000<\/strong><strong style=\"font-size: 1em;\">\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3068\u6295\u8cc7\u8005\u4fdd\u8b77<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><strong>\u5c0f\u62ec<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff12\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c108\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-438\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2161\u3000<\/strong><strong style=\"font-size: 1em;\">\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u62bd\u51fa\u3059\u308b\u7814\u7a76\u306e\u8a66\u307f<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000<\/strong><strong style=\"font-size: 1em;\">\u7c73\u56fd\u8a34\u8a1f\u3068\u306e\u6bd4\u8f03\u306b\u3088\u308b\u7bc0\u7a0e\u5546\u54c1\u904e\u8aa4\u8a34\u8a1f\u306e\u4eca\u5f8c\u306e\u8da8\u52e2<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000<\/strong><strong style=\"font-size: 1em;\">\u7c73\u56fd\u306b\u304a\u3051\u308b\u30bf\u30c3\u30af\u30b9\u30b7\u30a7\u30eb\u30bf\u30fc\u30fb\u30de\u30eb\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u8a34\u8a1f\u306e\u72b6\u6cc1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff13\u3000<\/strong><strong style=\"font-size: 1em;\">\u6211\u304c\u56fd\u306e\u7bc0\u7a0e\u5546\u54c1\u904e\u8aa4\u8a34\u8a1f\u306e\u72b6\u6cc1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff14\u3000<\/strong><strong style=\"font-size: 1em;\">\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u74b0\u5883\u306e\u5909\u5316<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff15\u3000<\/strong><strong style=\"font-size: 1em;\">\u30bf\u30c3\u30af\u30b9\u30b7\u30a7\u30eb\u30bf\u30fc\u30fb\u30de\u30eb\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u8a34\u8a1f\u3068\u7bc0\u7a0e\u5546\u54c1\u904e\u8aa4\u8a34\u8a1f\u306e\u76f8\u9055\u70b9<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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#b22222;\">\u2461<\/span>\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u304a\u3051\u308b\u8aac\u660e\u5185\u5bb9\u306e\u4e8c\u91cd\u69cb\u9020\u6027\u304b\u3089\u3001\u7279\u6709\u306e\u8aac\u660e\u7fa9\u52d9\u304c\u8981\u8acb\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3001\u66f4\u306b\u306f\u3001<span style=\"color: #b22222;\">\u2462<\/span>\u8aac\u660e\u7fa9\u52d9\u8005\u306e\u5c02\u9580\u7684\u77e5\u8b58\u306e\u6b20\u5982\u306e\u554f\u984c\u306b\u3082\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u4fc2\u308b\u7279\u6709\u306a\u554f\u984c\u304c\u4ecb\u5728\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306e\u8aac\u660e\u7fa9\u52d9\u306b\u4fc2\u308b\u7279\u6b8a\u69cb\u9020\u304b\u3089\u3001\u4ed6\u306e\u4e00\u822c\u7684\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u306b\u4fc2\u308b\u6295\u8cc7\u8005\u4fdd\u8b77\u306e\u8b70\u8ad6\u3068\u306f\u7570\u306a\u308b\u6349\u3048\u65b9\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u3067\u3042\u308b\u3002<br \/>\n<!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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-30px;\">\uff08\uff41\uff09\u3000\u878d\u8cc7\u5951\u7d04\u3092\u5185\u5305\u3057\u305f\u5546\u54c1\u306e\u4e8c\u91cd\u69cb\u9020\u6027<\/h4>\n<p>\u7bc0\u7a0e\u5546\u54c1\u306b\u7279\u6709\u306a\u7279\u6b8a\u69cb\u9020\u3068\u3057\u3066\u3001\u307e\u305a\u3001\u878d\u8cc7\u5951\u7d04\u3092\u5185\u5305\u3057\u305f\u4e8c\u91cd\u69cb\u9020\u6027\u3092\u6319\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7bc0\u7a0e\u5546\u54c1\u3068\u3057\u3066\u306e\u5909\u984d\u4fdd\u967a\u306e\u69cb\u9020\u306f\u3001\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u3068\u306e\u9593\u306b\u7de0\u7d50\u3057\u305f\u5909\u984d\u4fdd\u967a\u5951\u7d04\u3068\u3001\u9280\u884c\u3068\u306e\u9593\u306b\u7de0\u7d50\u3057\u305f\u878d\u8cc7\u5951\u7d04\u3068\u3092\u30bb\u30c3\u30c8\u306b\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u3044\u305a\u308c\u306e\u5951\u7d04\u304c\u6b20\u3051\u3066\u3082\u7bc0\u7a0e\u52b9\u679c\u3092\u751f\u307f\u51fa\u3055\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u3002\u3064\u307e\u308a\u3001\u4fdd\u967a\u5951\u7d04\u3068\u878d\u8cc7\u5951\u7d04\u3068\u3044\u3046\u500b\u3005\u306e\u5951\u7d04\u95a2\u4fc2\u3092\u4e00\u3064\u306e\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u3068\u3057\u3066\u521d\u3081\u3066\u7bc0\u7a0e\u52b9\u679c\u3092\u751f\u307f\u51fa\u3059\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u533f\u540d\u7d44\u5408\u5951\u7d04\u3092\u5229\u7528\u3057\u305f\u6d77\u5916\u4e0d\u52d5\u7523\u6295\u8cc7\u306a\u3069\u3082\u3001\u878d\u8cc7\u5951\u7d04\u306b\u3088\u308a\u6295\u8cc7\u8cc7\u91d1\u306e\u4e00\u90e8\u306e\u878d\u8cc7\u3092\u53d7\u3051\u3001\u305d\u306e\u501f\u5165\u5229\u606f\u3092\u7a0e\u52d9\u4e0a\u306e\u8cbb\u7528\u82e5\u3057\u304f\u306f\u640d\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u306e\u5834\u5408\u3082\u3001\u6295\u8cc7\u8005\u304c\u51fa\u8cc7\u3092\u3059\u308b\u533f\u540d\u7d44\u5408\u5951\u7d04\u3068\u6d77\u5916\u4e0d\u52d5\u7523\u5c0f\u53e3\u5316\u5546\u54c1\u306e\u8cfc\u5165\u5951\u7d04\u3068\u878d\u8cc7\u5951\u7d04\u3068\u3044\u3046\u5951\u7d04\u95a2\u4fc2\u3092\u4e00\u3064\u306e\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u3068\u3057\u3066\u6349\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u7bc0\u7a0e\u5546\u54c1\u306f\u5546\u54c1\u69cb\u9020\u5185\u90e8\u306b\u8907\u6570\u306e\u5951\u7d04\u3092\u4ecb\u5728\u3055\u305b\u3066\u304a\u308a\u3001\u3053\u308c\u3092\u3053\u3053\u3067\u306f\uff62\u5546\u54c1\u306e\u4e8c\u91cd\u69cb\u9020\u6027\u300d\u3068\u547c\u3076\u3053\u3068\u3068\u3059\u308b\u3002\u307e\u305f\u3001\u7bc0\u7a0e\u5546\u54c1\u306b\u8a8d\u3081\u3089\u308c\u308b\u5546\u54c1\u306e\u4e8c\u91cd\u69cb\u9020\u6027\u306f\u3001\u57fa\u672c\u7684\u5951\u7d04\u3068\u878d\u8cc7\u5951\u7d04\u3092\u6df7\u5728\u3055\u305b\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u3053\u306e\u3053\u3068\u306f\u3001\u5909\u984d\u4fdd\u967a\u306a\u3069\u306b\u898b\u3089\u308c\u308b\u3088\u3046\u306b\u3001\u7bc0\u7a0e\u5546\u54c1\u306b\u306f\u63d0\u6848\u578b\u878d\u8cc7\u3068\u3044\u3046\u5f62\u3067\u8cb8\u624b\u5074\u304c\u7a4d\u6975\u7684\u306b\u501f\u624b\u5074\u306e\u8cc7\u91d1\u9700\u8981\u3092\u4f5c\u308a\u51fa\u3059\u3068\u3044\u3046\u3082\u306e\u304c\u591a\u3044\u3053\u3068\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u3068\u3082\u3044\u3048\u308b\u3002<\/p>\n<p>\u3053\u306e\u7bc0\u7a0e\u5546\u54c1\u306b\u4fc2\u308b\u300c\u5546\u54c1\u306e\u4e8c\u91cd\u69cb\u9020\u6027\u300d\u306f\u3001\u7c73\u56fd\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306aTax Shelter\u306b\u3064\u3044\u3066\u3082\u8a8d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>Tax Shelter\u3078\u306e\u6295\u8cc7\u3068\u306f\u3001\u6545\u610f\u306b\u4eba\u70ba\u7684\u306a\u640d\u5931\u3092\u751f\u3080\u6d3b\u52d5\u306b\u6295\u8cc7\u3059\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u7bc0\u7a0e\u3092\u56f3\u308b\u305f\u3081\u306b\u7a0e\u52d9\u4e0a\u306e\u63a7\u9664\u3092\u8cfc\u5165\u3059\u308b\u3068\u3044\u3046\u3044\u308f\u3086\u308b\u6d88\u6975\u7684\u6d3b\u52d5\u3078\u306e\u6295\u8cc7\u3068\u3044\u3046\u672c\u8cea\u3092\u6709\u3059\u308b\u304c\uff64Tax Shelter\u306f\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3092\u5229\u7528\u3057\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u7a0e\u6cd5\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u3068\u8ca0\u50b5\u306e\u5229\u7528\uff08\u6d88\u6975\u7684\u6d3b\u52d5\uff09\u306b\u3088\u308b\u30ec\u30d0\u30ec\u30c3\u30b8\u52b9\u679c\u3092\u6709\u52b9\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u7bc0\u7a0e\u52b9\u679c\u3092\u4e0a\u3052\u308b\u3082\u306e\u304c\u4e2d\u5fc3\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7c73\u56fd\u306b\u304a\u3051\u308bTax Shelter\u306e\u69cb\u9020\u3082\u3001\u65e5\u672c\u306e\u7bc0\u7a0e\u5546\u54c1\u3068\u540c\u69d8\u306b\u878d\u8cc7\u5951\u7d04\u3092\u4ecb\u5728\u3055\u305b\u305f\u4e8c\u91cd\u69cb\u9020\u6027\u3092\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u304c\u591a\u3044\u3002<\/p>\n<p>\u3055\u3066\u3001\u6b21\u306b\u3053\u306e\u3088\u3046\u306a\u878d\u8cc7\u5951\u7d04\u3092\u5185\u5728\u3055\u305b\u305f\u7bc0\u7a0e\u5546\u54c1\u306e\u4e8c\u91cd\u69cb\u9020\u6027\u304c\u8aac\u660e\u7fa9\u52d9\u306e\u5728\u308a\u65b9\u306b\u3069\u306e\u3088\u3046\u306a\u554f\u984c\u70b9\u3092\u63d0\u8d77\u3059\u308b\u304b\u3068\u3044\u3046\u8b70\u8ad6\u306b\u30b7\u30d5\u30c8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u306e\u6700\u3082\u4e2d\u5fc3\u7684\u306a\u95a2\u5fc3\u306f\u3001<span style=\"color: #4682b4;\">\u2460<\/span>\u878d\u8cc7\u5951\u7d04\u3092\u5185\u5728\u3057\u3066\u3044\u308b\u7279\u5fb4\u304b\u3089\u5c0e\u304d\u51fa\u3055\u308c\u308b\u554f\u984c\u3068\u3057\u3066\u3001\u878d\u8cc7\u5951\u7d04\u3092\u9069\u7528\u5bfe\u8c61\u306b\u3057\u3066\u3044\u306a\u3044\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6cd5\u9069\u7528\u306e\u9650\u754c\u306e\u554f\u984c\u3068\u3001<span style=\"color: #4682b4;\">\u2461<\/span>\u8907\u6570\u5951\u7d04\u3092\u5185\u5728\u3057\u3066\u3044\u308b\u7279\u5fb4\u304b\u3089\u5c0e\u304d\u51fa\u3055\u308c\u308b\u554f\u984c\u3068\u3057\u3066\u3001\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u304a\u3051\u308b\u8907\u6570\u306e\u5951\u7d04\u95a2\u4fc2\u3092\u300c\u4e00\u500b\u306e\u5546\u54c1\u300d\u3068\u3057\u3066\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3068\u3044\u3046\u554f\u984c\u306b\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff42\uff09\u3000\u300c\u4e00\u500b\u306e\u5546\u54c1\u300d\u6982\u5ff5\u306e\u63a1\u7528\uff08\u7dcf\u5408\u7684\u89b3\u5bdf\u6cd5\uff09<\/h4>\n<p>\u8907\u6570\u306e\u5951\u7d04\u306f\u305d\u308c\u305e\u308c\u7bc0\u7a0e\u5546\u54c1\u3068\u3044\u3046\u300c\u4e00\u500b\u306e\u5546\u54c1\u300d\u306e\u4e00\u90e8\u3092\u69cb\u6210\u3059\u308b\u306b\u904e\u304e\u306a\u3044\u3068\u6349\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6cd5\u306e\u9650\u754c\u3092\u30af\u30ea\u30a2\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3068\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u8907\u6570\u306e\u5951\u7d04\u3092\u3070\u3089\u3070\u3089\u306e\u3082\u306e\u3068\u3057\u3066\u6349\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u4e00\u500b\u306e\u5546\u54c1\u300d\u3068\u3057\u3066\u6349\u3048\u308b\u3053\u3068\u306e\u53ef\u80fd\u6027\u3092\u6a21\u7d22\u3059\u308b\u3053\u3068\u306e\u610f\u7fa9\u304c\u898b\u51fa\u3055\u308c\u308b\uff08\u4ee5\u4e0b\u3001\u300c\u4e00\u500b\u306e\u5546\u54c1\u300d\u6982\u5ff5\u306b\u3088\u308a\u6349\u3048\u308b\u65b9\u6cd5\u3092\u300c\u7d4c\u6e08\u7684\u89b3\u5bdf\u6cd5\u300d\u3068\u3044\u3046\uff61\uff09\u3002<\/p>\n<p>\u3053\u306e\u691c\u8a0e\u306f\u3001\u9732\u5448\u3055\u308c\u305f\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u6cd5\u306e\u9069\u7528\u306e\u9650\u754c\u3092\u89e3\u6c7a\u3059\u308b\u3068\u3044\u3046\u77ee\u5c0f\u5316\u3055\u308c\u305f\u554f\u984c\u306b\u6b62\u307e\u3089\u305a\uff64\u66f4\u306b\u3088\u308a\u591a\u304f\u306e\u793a\u5506\u3092\u3082\u305f\u3089\u3059\u3068\u8003\u3048\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u3053\u306e\u6982\u5ff5\u306f\u3001\u63d0\u6848\u578b\u878d\u8cc7\u306b\u304a\u3051\u308b\u9280\u884c\u306e\u8aac\u660e\u7fa9\u52d9\u306e\u6839\u62e0\u3068\u3082\u306a\u308a\u5f97\u308b\u306a\u3069\u3001\u91cd\u8981\u306a\u793a\u5506\u3092\u3082\u305f\u3089\u3059\u306e\u3067\u3042\u308b\u3002\u3053\u306e\u70b9\u306f\u3001\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u4fc2\u308b\u8aac\u660e\u7fa9\u52d9\u306e\u691c\u8a0e\u306b\u7279\u306b\u6709\u7528\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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Shelter\u304c\u5185\u56fd\u6b73\u5165\u5e81\u304b\u3089\u5426\u8a8d\u3055\u308c\u308b\u30ea\u30b9\u30af\u306b\u4fc2\u308b\u8aac\u660e\u306b\u3064\u3044\u3066\u4e89\u308f\u308c\u305f\u4e8b\u4f8b\u3092\u6563\u898b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u4f8b\u3048\u3070\u3001\u7a0e\u52d9\u5426\u8a8d\u30ea\u30b9\u30af\u3092\u8aac\u660e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3055\u308c\u305fEriks v. Denver\u4e8b\u4ef6\u306a\u3069\u304c\u305d\u308c\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u4e8b\u4ef6\u306f\u3001\u5f01\u8b77\u58eb\u304c\u30de\u30b9\u30bf\u30fc\u30fb\u30ec\u30b3\u30fc\u30c7\u30a3\u30f3\u30b0\u3092\u5229\u7528\u3057\u305fTax Shelter\u306b\u4fc2\u308b\u6295\u8cc7\u7a0e\u984d\u63a7\u9664\u53ca\u3073\u6240\u5f97\u63a7\u9664\u304c\u5185\u56fd\u6b73\u5165\u5e81\u306b\u5426\u8a8d\u3055\u308c\u3066\u3044\u308b\u5b9f\u614b\uff08\u5185\u56fd\u6b73\u5165\u5e81\u306e\u8abf\u67fb\u5f8c\u306b\u8a8d\u3081\u3089\u308c\u308b\u30de\u30b9\u30bf\u30fc\u30fb\u30ec\u30b3\u30fc\u30c7\u30a3\u30f3\u30b0\u3078\u306e\u6295\u8cc7\u7a0e\u984d\u63a7\u9664\u3084\u6240\u5f97\u63a7\u9664\u306f\u7686\u7121\u3067\u3042\u308b\u3053\u3068\uff09\u3092\u4e86\u77e5\u3057\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u3053\u306e\u3053\u3068\u3092\u6295\u8cc7\u8005\u306b\u4f0f\u3057\u3066\u3001\u5f53\u8a72Tax Shelter\u3078\u306e\u6295\u8cc7\u3092\u52e7\u8a98\u3057\u305f\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5546\u54c1\u306e\u65b0\u898f\u6027<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\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        \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>\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u62bd\u51fa\u3057\u3066\u691c\u8a0e\u3059\u308b\u7b2c\u4e8c\u306e\u7406\u7531\u306f\u3001\u7bc0\u7a0e\u5546\u54c1\u306e\u7279\u6b8a\u69cb\u9020\u3086\u3048\u3001\u4e00\u822c\u7684\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u3068\u306f\u5225\u306b\u8aac\u660e\u7fa9\u52d9\u304c\u691c\u8a0e\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<br \/>\n\u3053\u308c\u306f\u2460\u5546\u54c1\u306e\u4e8c\u91cd\u69cb\u9020\u6027\u3001\u30ea\u30b9\u30af\u306e\u4e8c\u91cd\u69cb\u9020\u6027\u3001\u5546\u54c1\u306e\u65b0\u898f\u6027\u3068\u3044\u3046\uff62\u7279\u6b8a\u69cb\u9020\uff63\u3084\u3001\u2461\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u304a\u3051\u308b\u8aac\u660e\u5185\u5bb9\u306e\u4e8c\u91cd\u69cb\u9020\u6027\u304b\u3089\u3001\u7279\u6709\u306e\u8aac\u660e\u7fa9\u52d9\u304c\u8981\u8acb\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3002\u66f4\u306b\u306f\u3001\u2462\u8aac\u660e\u7fa9\u52d9\u8005\u306e\u5c02\u9580\u7684\u77e5\u8b58\u306e\u6b20\u5982\u306e\u554f\u984c\u306b\u3082\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u4fc2\u308b\u7279\u6709\u306a\u554f\u984c\u304c\u4ecb\u5728\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<br \/>\n\u3053\u308c\u3089\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306e\u8aac\u660e\u7fa9\u52d9\u306b\u4fc2\u308b\u7279\u6b8a\u69cb\u9020\u304b\u3089\u3001\u4ed6\u306e\u4e00\u822c\u7684\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u306b\u4fc2\u308b\u6295\u8cc7\u8005\u4fdd\u8b77\u306e\u8b70\u8ad6\u3068\u306f\u7570\u306a\u308b\u6349\u3048\u65b9\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":22077,"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":[321,446,163,366,434],"backnumber":[2150],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 05:03:33","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/257608"}],"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\/22077"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=257608"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/257608\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=257608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=257608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=257608"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=257608"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=257608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}