{"id":259897,"date":"2022-11-02T10:20:47","date_gmt":"2022-11-02T01:20:47","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259897"},"modified":"2022-11-01T18:25:45","modified_gmt":"2022-11-01T09:25:45","slug":"tax-article-458","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-458\/","title":{"rendered":"monthly TAX views\u3000-No.118-\u300c\u5cb8\u7530\u5185\u95a3\u306f\u300c\u9ec4\u91d1\u306e\uff13\u5e74\u9593\u300d\u3092\u56fd\u6c11\u306b\u82e6\u3044\u653f\u7b56\u306e\u8b70\u8ad6\u306b\u3064\u306a\u3052\u308b\u3079\u304d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.118-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5cb8\u7530\u5185\u95a3\u306f\u300c\u9ec4\u91d1\u306e\uff13\u5e74\u9593\u300d\u3092\u56fd\u6c11\u306b\u82e6\u3044\u653f\u7b56\u306e\u8b70\u8ad6\u306b\u3064\u306a\u3052\u308b\u3079\u304d\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u7814\u7a76\u4e3b\u5e79<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5cb8\u7530\u653f\u6a29\u306f\u300c\u9ec4\u91d1\u306e\uff13\u5e74\u9593\u300d\u3092\u7372\u5f97\u3057\u305f\u3002\u300c\u9ec4\u91d1\u300d\u3068\u306f\u3001\u9078\u6319\u3092\u6c17\u306b\u3059\u308b\u3053\u3068\u306a\u304f\u653f\u7b56\u304c\u9042\u884c\u3067\u304d\u308b\u3068\u3044\u3046\u610f\u5473\u3060\u3051\u3067\u306a\u304f\u3001\u9078\u6319\u304c\u306a\u3044\u306e\u3067\u56fd\u6c11\u306b\u75db\u307f\u306e\u4f34\u3046\u6539\u9769\u3092\u5b9f\u884c\u3067\u304d\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3042\u308b\u3002\u5cb8\u7530\u7dcf\u7406\u306b\u306f\u3001\u6b8b\u3055\u308c\u305f\u9593\u3001\u56fd\u6c11\u306e\u300c\u53d7\u76ca\u300d\u3068\u300c\u8ca0\u62c5\u300d\u306b\u3064\u3044\u3066\u3001\u971e\u304c\u95a2\u304c\u7a4d\u307f\u4e0a\u3052\u3066\u304d\u305f\u7d4c\u9a13\u3084\u77e5\u8b58\u3092\u6d3b\u7528\u3057\u305f\u81ea\u7531\u95ca\u9054\u306a\u8b70\u8ad6\u3092\u8a31\u5bb9\u3057\u3001\u660e\u308b\u3044\u672a\u6765\u306b\u3064\u306a\u304c\u308b\u6539\u9769\u3092\u671f\u5f85\u3057\u305f\u3044\u3002<!--more--><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u3092\u6539\u3081\u3066\u8003\u3048\u305f\u306e\u306f\u30012020\u5e7410\u6708\u304b\u3089\uff11\u5e74\u534a\u3001\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u9023\u8f09\u3057\u305f\u300c<a title=\"\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.tkfd.or.jp\/research\/detail.php?id=3519\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u30a2\u30fc\u30ab\u30a4\u30d6\uff1a\u6d88\u8cbb\u7a0e10\uff05\uff08\u793e\u4f1a\u4fdd\u969c\u3068\u7a0e\u306e\u4e00\u4f53\u6539\u9769\uff09\u306e\u7d4c\u7def\u3068\u91cd\u8981\u8cc7\u6599<\/a> \u300d\u304c\u7d42\u4e86\u3057\u300110\u6708\u672b\u306b\u4e2d\u592e\u7d4c\u6e08\u793e\u304b\u3089\u300e<a title=\"\u4e2d\u592e\u7d4c\u6e08\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.biz-book.jp\/isbn\/978-4-502-44171-4\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\uff0d\u793e\u4f1a\u4fdd\u969c\u30fb\u7a0e\u4e00\u4f53\u6539\u9769\u306e\u7d4c\u7def\u3068\u91cd\u8981\u8cc7\u6599<\/a>\u300f\u3068\u3057\u3066\u520a\u884c\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308b\u3002<\/p>\n<p>\u793e\u4f1a\u4fdd\u969c\u30fb\u7a0e\u4e00\u4f53\u6539\u9769\uff08\u4ee5\u4e0b\u3001\u4e00\u4f53\u6539\u9769\uff09\u306e\u8b70\u8ad6\u306f\u30012001\u5e74\u306e\u5c0f\u6cc9\u5185\u95a3\u6642\u4ee3\u306b\u59cb\u307e\u308a\u3001\u7b2c\uff11\u6b21\u5b89\u500d\u5185\u95a3\u3001\u798f\u7530\u5185\u95a3\u3001\u9ebb\u751f\u5185\u95a3\u306e\u4e0b\u3067\u9032\u5c55\u3057\u30012009\u5e74\u306e\u6c11\u4e3b\u515a\u3078\u653f\u6a29\u4ea4\u4ee3\u3092\u7d4c\u30662012\u5e74\u306b\u91ce\u7530\u5185\u95a3\u306e\u4e0b\u3067\u307e\u3068\u307e\u308a\u3001\u81ea\u6c11\u515a\u30fb\u516c\u660e\u515a\u3068\u306e\u4e09\u515a\u5354\u8b70\u3092\u7d4c\u3066\u5b8c\u6210\u3057\u305f\u3002\u305d\u306e\u5f8c\u7b2c\uff12\u6b21\u5b89\u500d\u653f\u6a29\u306e\u4e0b\u3067\u3001\uff12\u5ea6\u306e\u5ef6\u671f\u3092\u7d4c\u3066\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u5c0e\u5165\u3082\u884c\u308f\u308c\u30012019\u5e7410\u6708\uff11\u65e5\u304b\u3089\u6d88\u8cbb\u7a0e\u7387\u304c10\uff05\u3068\u306a\u308a\u3001\u4e00\u9023\u306e\u6539\u9769\u306f\u5b8c\u4e86\u3057\u305f\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #e2f7b9;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u524d\u8ff0\u306e\u9023\u8f09\u7b49\u3092\u66f8\u304d\u7d42\u3048\u3066\u306e\u611f\u60f3\u306f\uff12\u3064\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305a\u3001\u5f53\u6642\u81ea\u6c11\u515a\u5185\u306b\u3001\u8ca1\u653f\u518d\u5efa\u3084\u6d88\u8cbb\u7a0e\u3092\u5de1\u3063\u3066\u3001\u8987\u6a29\u4e89\u3044\u3082\u542b\u3081\u3066\u6b7b\u306b\u7269\u72c2\u3044\u306e\u8b70\u8ad6\u304c\u3042\u3063\u305f\u3053\u3068\u306b\u8c61\u5fb4\u3055\u308c\u308b\u3001\u6d88\u8cbb\u7a0e\u8b70\u8ad6\u306b\u8981\u3055\u308c\u305f\u30a8\u30cd\u30eb\u30ae\u30fc\u91cf\u306e\u591a\u3055\u3060\u3002<\/p>\n<p>\u7af9\u4e2d\u5e73\u8535\u6c0f\u3084\u4e2d\u5ddd\u79c0\u76f4\u6c0f\uff08\u5f53\u6642\u81ea\u6c11\u515a\u5e79\u4e8b\u9577\uff09\u306e\u300c\u4e0a\u3052\u6f6e\u6d3e\u300d\u3068\u3001\u4e0e\u8b1d\u91ce\u99a8\u6c0f\u3084\u67f3\u6fa4\u4f2f\u592b\u6c0f\u306e\u300c\u8ca1\u653f\u898f\u5f8b\u6d3e\u300d\u306e\u9593\u3067\u8ad6\u4e89\u304c\u52c3\u767a\u3001\u305d\u306e\u5ef6\u9577\u3068\u3057\u3066\u3001\u7d4c\u6e08\u8ca1\u653f\u8aee\u554f\u4f1a\u8b70\u306e\u5834\u3067\u306e\u77f3\u5f18\u5149\u4e00\u6a4b\u5927\u5b66\u6559\u6388\uff08\u5f53\u6642\uff09\u3068\u672c\u9593\u6b63\u660e\u5927\u962a\u5927\u5b66\u6559\u6388\uff08\u540c\uff09\u3068\u306e\u300c\u77f3\u30fb\u672c\u9593\u8ad6\u4e89\u300d\u3084\u3001\u5409\u5ddd\u6d0b\u6771\u4eac\u5927\u5b66\u6559\u6388\uff08\u540c\uff09\u3068\u7af9\u4e2d\u5e73\u8535\u7d4c\u6e08\u8ca1\u653f\u62c5\u5f53\u5927\u81e3\uff08\u540c\uff09\u3068\u306e\u300c\u30de\u30f3\u30ad\u30e5\u30fc\u30fb\u30b5\u30f3\u30ad\u30e5\u30fc\u8ad6\u4e89\u300d\u3001\u3055\u3089\u306b\u306f\u30c7\u30d5\u30ec\u3092\u5de1\u308b\u6fc0\u3057\u3044\u8b70\u8ad6\u306a\u3069\u3001\u5c02\u9580\u6027\u306b\u88cf\u4ed8\u3051\u3089\u308c\u305f\u591a\u5f69\u306a\u8b70\u8ad6\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p>\u3082\u3046\uff11\u3064\u306f\u3001\u653f\u6a29\u4ea4\u4ee3\u3092\u7d4c\u3066\u3082\u4e00\u4f53\u6539\u9769\u306e\u8b70\u8ad6\u3092\u7d9a\u3051\u3001\u5b8c\u6210\u3055\u305b\u308b\u653f\u6cbb\u5bb6\u306e\u5f37\u3044\u601d\u3044\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e00\u4f53\u6539\u9769\u306f\u3001\u521d\u3081\u3066\u306e\u30cd\u30c3\u30c8\u5897\u7a0e\u3067\u3001\u6700\u91cd\u8981\u8ab2\u984c\u3067\u3042\u308b\u6301\u7d9a\u53ef\u80fd\u306a\u793e\u4f1a\u4fdd\u969c\u306e\u69cb\u7bc9\u3068\u30bb\u30c3\u30c8\u3067\u306e\u8b70\u8ad6\u3067\u3042\u3063\u305f\u3002\u300c\u6d88\u8cbb\u5897\u7a0e\u3092\u653f\u4e89\u306e\u5177\u306b\u3057\u306a\u3044\u300d\u3068\u3044\u3046\u6c11\u4e3b\u515a\u30fb\u81ea\u6c11\u515a\u30fb\u516c\u660e\u515a\u306e\u5f37\u3044\u610f\u601d\u304c\u5b58\u5728\u3057\u3001\u4e09\u515a\u5354\u8b70\u30fb\u4e09\u515a\u5408\u610f\u3068\u306a\u3063\u3066\u8868\u308c\u305f\u3002\u4e09\u515a\u306e\u3001\u56fd\u5bb6\u306e\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u5bfe\u5fdc\u304c\u306a\u3051\u308c\u3070\u3001\u5b8c\u6210\u306f\u3057\u306a\u304b\u3063\u305f\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u306e\u5c55\u958b\u3092\u898b\u308b\u3068\u3001\u6d88\u8cbb\u7a0e\u306f\u5e38\u306b\u9078\u6319\u306e\u4e89\u70b9\u306b\u306a\u308a\u3001\u3053\u306e\u7cbe\u795e\u306f\u5931\u308f\u308c\u3066\u3057\u307e\u3063\u305f\u3002\u9632\u885b\u8cbb\u306e\u8ca1\u6e90\u8b70\u8ad6\u304c\u59cb\u307e\u3063\u3066\u3044\u308b\u304c\u3001\u6539\u3081\u3066\u4e09\u515a\u5408\u610f\u306e\u610f\u7fa9\u3092\u8a8d\u8b58\u3057\u3001\u653f\u4e89\u306e\u5177\u306b\u3057\u306a\u3044\u89e3\u6c7a\u3092\u898b\u51fa\u3057\u3066\u307b\u3057\u3044\u3002<\/p>\n<p>\u5c0f\u6cc9\u7dcf\u7406\u306f\u3001\u4efb\u671f\u4e2d\u306b\u306f\u6d88\u8cbb\u7a0e\u3092\u4e0a\u3052\u306a\u3044\u3068\u8a00\u660e\u3057\u3064\u3064\u6d88\u8cbb\u7a0e\u306e\u8b70\u8ad6\u306f\u5bb9\u8a8d\u3057\u305f\u3002\u3053\u308c\u304c\u524d\u8ff0\u306e\u300c\u4e0a\u3052\u6f6e\u6d3e\u300d\u3068\u300c\u8ca1\u653f\u898f\u5f8b\u6d3e\u300d\u306e\u6fc0\u3057\u3044\u8b70\u8ad6\u306b\u3064\u306a\u304c\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u7b2c\uff12\u6b21\u5b89\u500d\u653f\u6a29\u6642\u4ee3\u4ee5\u964d\u8b70\u8ad6\u306f\u3081\u3063\u304d\u308a\u5c11\u306a\u304f\u306a\u3063\u305f\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #e2f7b9;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u5cb8\u7530\u7dcf\u7406\u306b\u671f\u5f85\u3057\u305f\u3044\u306e\u306f\u3001\u56fd\u6c11\u7684\u306a\u300c\u53d7\u76ca\u300d\u3068\u300c\u8ca0\u62c5\u300d\u306b\u3064\u3044\u3066\u3001\u971e\u304c\u95a2\u304c\u7a4d\u307f\u4e0a\u3052\u3066\u304d\u305f\u7d4c\u9a13\u3084\u77e5\u8b58\u3092\u6d3b\u7528\u3059\u308b\u3079\u304f\u3001\u971e\u304c\u95a2\u306b\u81ea\u7531\u95ca\u9054\u306a\u8b70\u8ad6\u3092\u8a31\u5bb9\u3057\u3001\u95ca\u9054\u306a\u8b70\u8ad6\u304c\u653f\u5e9c\u90e8\u5185\u3067\u884c\u308f\u308c\u308b\u3053\u3068\u3067\u3042\u308b\u3002\u971e\u304c\u95a2\u306f\u3001\u8b70\u8ad6\u306b\u98e2\u3048\u3066\u3044\u308b\u3068\u3044\u3063\u3066\u3088\u3044\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>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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    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