{"id":261204,"date":"2023-03-07T17:07:54","date_gmt":"2023-03-07T08:07:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261204"},"modified":"2025-07-25T18:28:06","modified_gmt":"2025-07-25T09:28:06","slug":"taxreform-top","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/taxreform-top\/","title":{"rendered":"\u7a0e\u5236\u6539\u6b63\u60c5\u5831"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:4px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u5236\u6539\u6b63\u60c5\u5831<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:4px;border-color:#666699;\"><\/div>\n<ul>\n<li>\u5e73\u621018\u5e74\u5ea6\u4ee5\u964d\u306e\u7a0e\u5236\u6539\u6b63\u60c5\u5831\u3092\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059\u3002\u904e\u5e74\u5ea6\u6539\u6b63\u306e\u78ba\u8a8d\u306a\u3069\u306b\u304a\u4f7f\u3044\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u4ee5\u4e0b\u306e\u5185\u5bb9\u306f\u6e05\u6587\u793e\u767a\u884c\u306e\u5c0f\u518a\u5b50\u300c\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u3092\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7528\u306b\u518d\u69cb\u6210\u3057\u305f\u3082\u306e\u3067\u3059\uff08\u5e73\u621028\u5e74\u5ea6\u5206\u304b\u3089\u306fPDF\u30c7\u30fc\u30bf\u306b\u3088\u308b\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\uff09\u3002<\/li>\n<li>\u5185\u5bb9\u306f\u3059\u3079\u3066\u5404\u5e74\u5ea6\u306e\u6539\u6b63\u5f53\u6642\u306b\u304a\u3051\u308b\u60c5\u5831\u3067\u3042\u308a\u3001<span style=\"color: #cd5c5c;\">\u73fe\u884c\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u5ef6\u9577\u30fb\u5ec3\u6b62\u30fb\u7e2e\u6e1b\u7b49\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/span>\u306e\u3067\u3001\u3054\u5229\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u306a\u304a\u3001\u6700\u65b0\u7248\u306e\u7a0e\u5236\u6539\u6b63\u60c5\u5831\u306b\u3064\u3044\u3066\u306f<a title=\"\u6e05\u6587\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/store.skattsei.co.jp\/zeimu\/products\/view\/1752\" target=\"_blank\" rel=\"noopener\">\u6e05\u6587\u793e\u3088\u308a\u5c0f\u518a\u5b50\u3092\u767a\u884c\u3057\u3066\u304a\u308a\u307e\u3059<\/a>\u3002\n<ul>\n<li>300\u90e8\u4ee5\u4e0a\u304a\u7533\u8fbc\u307f\u306e\u5834\u5408\u306b\u306f\u3001\u3054\u5e0c\u671b\u306b\u3088\u308a\u8868\u7d19\u4e0b\u306b\u8cb4\uff08\u793e\uff09\u540d\u3092\u7121\u6599\u3067\u5370\u5237\u3057\u307e\u3059\u306e\u3067\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3078\u306e\u8ca9\u4fc3\u7269\u7b49\u3068\u3057\u3066\u3001\u305c\u3072\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\uff0850\u90e8\u4ee5\u4e0a\u306f\u9001\u6599\u30b5\u30fc\u30d3\u30b9\uff09\u3002<\/li>\n<li>\u4ed6\u306b\u3082\u6e05\u6587\u793e\u3067\u306f\u7814\u4fee\u30c6\u30ad\u30b9\u30c8\u306a\u3069\u3067\u304a\u4f7f\u3044\u3044\u305f\u3060\u3051\u308b\u5c0f\u518a\u5b50\u3092\u591a\u6570\u767a\u884c\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u8a73\u3057\u304f\u306f<a title=\"\u6e05\u6587\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/store.skattsei.co.jp\/zeimu\" target=\"_blank\" rel=\"noopener\">\u6e05\u6587\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u304b\u3089\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!--more--><br \/>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAF0;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"text-align: center;\"><span style=\"font-size: 12px; color: #b22222;\">\u25c6\u3054\u89a7\u306b\u306a\u308a\u305f\u3044\u5e74\u5ea6\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u25c6<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no21\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no20\">\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no19\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no18\">\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no17\">\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no16\">\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no15\">\u4ee4\u548c\u5143\u5e74\u5ea6\uff08\u5e73\u621031\u5e74\u5ea6\uff09\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no14\">\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no13\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no12\">\u5e73\u621028\u5e74\u79cb\u3000\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no11\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no10\">\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no9\">\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no8\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no7\">\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no6\">\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no5\">\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no4\">\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no3\">\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no2\">\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"#no1\">\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<span id=\"no21\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 <a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-0.pdf\" target=\"_blank\" rel=\"noopener\">\u306f\u3057\u304c\u304d<\/a><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000<\/strong><strong style=\"font-size: 1em;\"> \u6cd5\u4eba\u8ab2\u7a0e\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-1.pdf\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-1.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-1.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306e\u62e1\u5145<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-1.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6574\u5099<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-1.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-2.pdf\" target=\"_blank\" rel=\"noopener\">\u7269\u4fa1\u4e0a\u6607\u5c40\u9762\u306b\u304a\u3051\u308b\u7a0e\u8ca0\u62c5\u306e\u8abf\u6574\u53ca\u3073\u5c31\u696d\u8abf\u6574\u3078\u306e\u5bfe\u5fdc<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-2.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u5b50\u80b2\u3066\u652f\u63f4\u306b\u95a2\u3059\u308b\u653f\u7b56\u7a0e\u5236<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-2.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u5236\u5ea6\u7b49\u306e\u898b\u76f4\u3057\u3078\u306e\u5bfe\u5fdc<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-2.pdf#page=12\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u6240\u5f97\u63a7\u9664\u306e\u8abf\u6574\u898f\u5b9a\u306e\u898b\u76f4\u3057\u7b49<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-2.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-2.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u3067\u500b\u4eba\u306b\u3082\u540c\u69d8\u306e\u7a0e\u5236\u6539\u6b63\u304c\u3042\u308b\u3082\u306e<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-3.pdf\" target=\"_blank\" rel=\"noopener\">\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5ef6\u9577<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-3.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-3.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-3.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u6d88\u8cbb\u8ab2\u7a0e\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-4.pdf\" target=\"_blank\" rel=\"noopener\">\u8f38\u51fa\u7269\u54c1\u8ca9\u58f2\u5834\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-4.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u7d0d\u7a0e\u74b0\u5883\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-5.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-5.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u7d0d\u7a0e\u901a\u77e5\u66f8\u7b49\u306b\u4fc2\u308beLTAX\u7d4c\u7531\u3067\u306e\u9001\u4ed8<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3001\u7a0e\u7406\u58eb\u3000\u4f50\u85e4 \u5584\u6075\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; line-height: 120%;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09 \u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001\u4ee4\u548c\uff16\u5e74\uff14\u6708\uff11\u65e5\u73fe\u5728\u306e\u6cd5\u4ee4\u7b49\u3001\u4ee4\u548c\uff15\u5e7412\u670814\u65e5\u4ed8\u306e\u4e0e\u515a\u306e \u300c\u4ee4\u548c\uff16\u5e74\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u53ca\u3073\u4ee4\u548c\uff15\u5e7412\u670822\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u300c\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u300d\u7b49\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u4ee5\u5f8c\u306e\u6cd5\u4ee4\u6539\u6b63\u7b49\u306b\u3082\u5341\u5206\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff3b<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr7-00.pdf\" target=\"_blank\" rel=\"noopener\">\u672c\u518a\u5b50\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u7565\u79f0<\/a>\uff3d<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<span id=\"no20\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 <a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-0.pdf\" target=\"_blank\" rel=\"noopener\">\u306f\u3057\u304c\u304d<\/a><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000<\/strong><strong style=\"font-size: 1em;\">\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-1.pdf\" target=\"_blank\" rel=\"noopener\">\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u5f37\u5316<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-1.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-1.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u500b\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-2.pdf\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u30fb\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-2.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u3067\u500b\u4eba\u306b\u3082\u540c\u69d8\u306e\u7a0e\u5236\u6539\u6b63\u304c\u3042\u308b\u3082\u306e<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u571f\u5730\u30fb\u4f4f\u5b85\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-3.pdf\" target=\"_blank\" rel=\"noopener\">\u5b50\u80b2\u3066\u652f\u63f4\u306b\u95a2\u3059\u308b\u653f\u7b56\u7a0e\u5236<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-3.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ca0\u62c5\u8abf\u6574\u63aa\u7f6e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-3.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-4.pdf\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u6539\u6b63<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-4.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u6d88\u8cbb\u8ab2\u7a0e\u306b\u304b\u304b\u308b\u7a0e\u5236<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-5.pdf\" target=\"_blank\" rel=\"noopener\">\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306e\u5c0e\u5165<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-5.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306b\u4fc2\u308b\u5e33\u7c3f\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u898b\u76f4\u3057\u7b49<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-5.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u53ca\u3073\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u5236\u9650\u3059\u308b\u63aa\u7f6e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-5.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u5916\u56fd\u4eba\u65c5\u884c\u8005\u5411\u3051\u514d\u7a0e\u5236\u5ea6\u306e\u629c\u672c\u7684\u306a\u898b\u76f4\u3057<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2165\u3015\u3000\u7d0d\u7a0e\u74b0\u5883\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-6.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5b9a\u8abf\u66f8\u306ee-Tax\u7b49\u306b\u3088\u308b\u63d0\u51fa\u7fa9\u52d9\u57fa\u6e96\u306e\u5f15\u4e0b\u3052<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-6.pdf#page=2\" target=\"_blank\" rel=\"noopener\">G\u30d3\u30baID\u3068\u306e\u9023\u643a\u306b\u3088\u308be-Tax\u306e\u5229\u4fbf\u6027\u306e\u5411\u4e0a<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-6.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u96a0\u853d\u3057\u3001\u53c8\u306f\u4eee\u88c5\u3055\u308c\u305f\u4e8b\u5b9f\u306b\u57fa\u3065\u304d\u66f4\u6b63\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u5834\u5408\u306e\u91cd\u52a0\u7b97\u7a0e\u5236\u5ea6\u306e\u6574\u5099<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-6.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3001\u7a0e\u7406\u58eb\u3000\u4f50\u85e4 \u5584\u6075\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; line-height: 120%;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09 \u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001\u4ee4\u548c\uff16\u5e74\uff14\u6708\uff11\u65e5\u73fe\u5728\u306e\u6cd5\u4ee4\u7b49\u3001\u4ee4\u548c\uff15\u5e7412\u670814\u65e5\u4ed8\u306e\u4e0e\u515a\u306e \u300c\u4ee4\u548c\uff16\u5e74\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u53ca\u3073\u4ee4\u548c\uff15\u5e7412\u670822\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u300c\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u300d\u7b49\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u4ee5\u5f8c\u306e\u6cd5\u4ee4\u6539\u6b63\u7b49\u306b\u3082\u5341\u5206\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff3b<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr6-00.pdf\" target=\"_blank\" rel=\"noopener\">\u672c\u518a\u5b50\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u7565\u79f0<\/a>\uff3d<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p><span id=\"no19\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 <a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-0.pdf\" target=\"_blank\" rel=\"noopener\">\u306f\u3057\u304c\u304d<\/a><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000<\/strong><strong style=\"font-size: 1em;\">\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-1.pdf\" target=\"_blank\" rel=\"noopener\">\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-1.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-1.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u500b\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-2.pdf\" target=\"_blank\" rel=\"noopener\">NISA\u306e\u629c\u672c\u7684\u62e1\u5145\u30fb\u6052\u4e45\u5316<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-2.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3078\u306e\u518d\u6295\u8cc7\u306b\u4fc2\u308b\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-2.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u6975\u3081\u3066\u9ad8\u3044\u6c34\u6e96\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u306e\u9069\u6b63\u5316<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-2.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-2.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u7a7a\u304d\u5bb6\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u306e\u62e1\u5145<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-2.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-2.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u3067\u500b\u4eba\u306b\u3082\u540c\u69d8\u306e\u7a0e\u5236\u6539\u6b63\u304c\u3042\u308b\u3082\u306e<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-3.pdf\" target=\"_blank\" rel=\"noopener\">\u8cc7\u7523\u79fb\u8ee2\u306e\u6642\u671f\u306e\u9078\u629e\u306b\u3088\u308a\u4e2d\u7acb\u7684\u306a\u7a0e\u5236\u306e\u69cb\u7bc9<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-3.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-3.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u4e00\u90e8\u306e\u76f8\u7d9a\u4eba\u304b\u3089\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u4fc2\u308b\u9664\u65a5\u671f\u9593\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-3.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u6d88\u8cbb\u8ab2\u7a0e\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-4.pdf\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff09\u306b\u4fc2\u308b\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-4.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u5370\u7d19\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5ef6\u9577<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-4.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u8eca\u4f53\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u7d0d\u7a0e\u74b0\u5883\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-5.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-5.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u52a0\u7b97\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-5.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u306e\u9752\u8272\u7533\u544a\u306e\u624b\u7d9a\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-5.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u7b49\u306b\u95a2\u3059\u308b\u624b\u7d9a\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-5.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u500b\u4eba\u4e8b\u696d\u8005\u306e\u5404\u7a2e\u5c4a\u51fa\u66f8\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-5.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 <a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-6.pdf\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/strong><\/h4>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3001\u7a0e\u7406\u58eb\u3000\u4f50\u85e4 \u5584\u6075\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; line-height: 120%;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09 \u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001\u4ee4\u548c\uff15\u5e74\uff14\u6708\uff11\u65e5\u73fe\u5728\u306e\u6cd5\u4ee4\u7b49\u3001\u4ee4\u548c\uff14\u5e7412\u670816\u65e5\u4ed8\u306e\u4e0e\u515a\u306e \u300c\u4ee4\u548c\uff15\u5e74\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u53ca\u3073\u4ee4\u548c\uff14\u5e7412\u670823\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u300c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u300d\u7b49\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u4ee5\u5f8c\u306e\u6cd5\u4ee4\u6539\u6b63\u7b49\u306b\u3082\u5341\u5206\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff3b<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/taxreformr5-00.pdf\" target=\"_blank\" rel=\"noopener\">\u672c\u518a\u5b50\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u7565\u79f0<\/a>\uff3d<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p><span id=\"no18\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-0.pdf\" target=\"_blank\" rel=\"noopener\"> \u306f\u3057\u304c\u304d<\/a><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000<\/strong><strong style=\"font-size: 1em;\">\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-1.pdf\" target=\"_blank\" rel=\"noopener\">\u7a4d\u6975\u7684\u306a\u8cc3\u4e0a\u3052\u7b49\u3092\u4fc3\u3059\u305f\u3081\u306e\u63aa\u7f6e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-1.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u500b\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-2.pdf\" target=\"_blank\" rel=\"noopener\">\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u7b49\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-2.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-2.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u3067\u500b\u4eba\u306b\u3082\u540c\u69d8\u306e\u7a0e\u5236\u6539\u6b63\u304c\u3042\u308b\u3082\u306e<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u571f\u5730\u30fb\u4f4f\u5b85\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-3.pdf\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff09\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-3.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u8a8d\u5b9a\u4f4f\u5b85\u7b49\u65b0\u7bc9\u7b49\u7279\u5225\u7a0e\u984d\u63a7\u9664\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-3.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u65e2\u5b58\u4f4f\u5b85\u306b\u4fc2\u308b\u8010\u9707\u6539\u4fee\u53ca\u3073\u7279\u5b9a\u306e\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-3.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u7b49<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-3.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u6d88\u8cbb\u8ab2\u7a0e\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-4.pdf\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-4.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u4ed5\u5165\u660e\u7d30\u66f8\u306b\u3088\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-4.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u306b\u3088\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u7d4c\u904e\u63aa\u7f6e\u9069\u7528<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-4.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u7d4c\u904e\u63aa\u7f6e\u671f\u9593\u306b\u304a\u3051\u308b\u68da\u5378\u8cc7\u7523\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u8abf\u6574\u898f\u5b9a\u306e\u898b\u76f4\u3057<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u7d0d\u7a0e\u74b0\u5883\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-5.pdf\" target=\"_blank\" rel=\"noopener\">\u7a0e\u7406\u58eb\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-5.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u5e33\u7c3f\u306e\u63d0\u51fa\u304c\u306a\u3044\u5834\u5408\u7b49\u306e\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306e\u52a0\u91cd\u63aa\u7f6e\u306e\u6574\u5099<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-5.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u8a3c\u62e0\u66f8\u985e\u306e\u306a\u3044\u7c3f\u5916\u7d4c\u8cbb\u3078\u306e\u5bfe\u5fdc\u7b56<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-5.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u5236\u5ea6\u7b49\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-5.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u7a0e\u52d9\u624b\u7d9a\u306e\u30c7\u30b8\u30bf\u30eb\u5316<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-5.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3001\u7a0e\u7406\u58eb\u3000\u4f50\u85e4 \u5584\u6075\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; line-height: 120%;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09 \u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u73fe\u5728\u306e\u6cd5\u4ee4\u7b49\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u4ee5\u5f8c\u306e\u6cd5\u4ee4\u6539\u6b63\u7b49\u306b\u3082\u5341\u5206\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff3b<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/taxreformr4-00.pdf\" target=\"_blank\" rel=\"noopener\">\u672c\u518a\u5b50\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u7565\u79f0<\/a>\uff3d<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<span id=\"no17\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-0.pdf\" target=\"_blank\" rel=\"noopener\"> \u306f\u3057\u304c\u304d<\/a><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000<\/strong><strong style=\"font-size: 1em;\">\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-1.pdf\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u306e\u652f\u63f4<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-1.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u7523\u696d\u7af6\u4e89\u529b\u306e\u5f37\u5316\u306b\u4fc2\u308b\u63aa\u7f6e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-1.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\u682a\u5f0f\u5bfe\u4fa1M&amp;A\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\u306e\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-1.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u500b\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-2.pdf\" target=\"_blank\" rel=\"noopener\">\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u62e1\u5145<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-2.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u9000\u8077\u6240\u5f97\u8ab2\u7a0e\u306e\u9069\u6b63\u5316<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-2.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u7533\u544a\u7fa9\u52d9\u306e\u3042\u308b\u8005\u306e\u9084\u4ed8\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9593\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-2.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u7dcf\u5408\u8ab2\u7a0e\u3068\u306a\u308b\u540c\u65cf\u4f1a\u793e\u306e\u793e\u50b5\u5229\u5b50\u53ca\u3073\u511f\u9084\u91d1\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-2.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u3067\u500b\u4eba\u306b\u3082\u540c\u69d8\u306e\u7a0e\u5236\u6539\u6b63\u304c\u3042\u308b\u3082\u306e<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u571f\u5730\u30fb\u4f4f\u5b85\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-3.pdf\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-3.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u7b49\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-3.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-4.pdf\" target=\"_blank\" rel=\"noopener\">\u6559\u80b2\u8cc7\u91d1\u3001\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr3-4.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: 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\/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-0.pdf\" target=\"_blank\" rel=\"noopener\"> \u306f\u3057\u304c\u304d<\/a><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u7dca\u6025\u7d4c\u6e08\u5bfe\u7b56\u306b\u304a\u3051\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-1.pdf\" target=\"_blank\" rel=\"noopener\">\u7d0d\u7a0e\u8005\u5168\u4f53\u306b\u95a2\u3059\u308b\u63aa\u7f6e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-1.pdf\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u8005\u306b\u95a2\u3059\u308b\u63aa\u7f6e\uff08\u500b\u4eba\u306b\u95a2\u3059\u308b\u63aa\u7f6e\u3092\u542b\u3080\uff09<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-1.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u30fb\u4f4f\u5b85\u306b\u95a2\u3059\u308b\u63aa\u7f6e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-1.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u63aa\u7f6e<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-2.pdf\" target=\"_blank\" rel=\"noopener\">\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u5f37\u5316\u306b\u5411\u3051\u305f\u53d6\u7d44\u307f<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-2.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-2.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u7b49\u306e\u4e3b\u306a\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-2.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u500b\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-3.pdf\" target=\"_blank\" rel=\"noopener\">\u975e\u8ab2\u7a0e\u53e3\u5ea7\u5185\u306e\u5c11\u984d\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u53ca\u3073\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\uff08\uff2e\uff29\uff33\uff21\uff09\u7b49\u306e\u6574\u5099<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-3.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u30a8\u30f3\u30b8\u30a7\u30eb\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-3.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u672a\u5a5a\u306e\u3072\u3068\u308a\u89aa\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u53ca\u3073\u5be1\u5a66\uff08\u592b\uff09\u63a7\u9664\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-3.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u56fd\u5916\u306b\u5c45\u4f4f\u3059\u308b\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-3.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u5236\u5ea6\u7b49\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-3.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u96d1\u6240\u5f97\u3092\u751f\u305a\u3079\u304d\u696d\u52d9\u306b\u4fc2\u308b\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u7b49\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-3.pdf#page=12\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u306b\u95a2\u3059\u308b\u6539\u6b63<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-3.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u6e90\u6cc9\u5fb4\u53ce\u306b\u304a\u3051\u308b\u63a8\u8a08\u8ab2\u7a0e\u306e\u6574\u5099<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u4f4f\u5b85\u30fb\u571f\u5730\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-4.pdf\" target=\"_blank\" rel=\"noopener\">\u4f4e\u672a\u5229\u7528\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-4.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u7b49\u306b\u3064\u3044\u3066\u306e\u63aa\u7f6e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-4.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-4.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u56fd\u5916\u4e2d\u53e4\u5efa\u7269\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u4fc2\u308b\u640d\u76ca\u901a\u7b97\u7b49\u306e\u7279\u4f8b\u306e\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-4.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u7b49\u306b\u4fc2\u308b\u8ab2\u7a0e\u4e0a\u306e\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-4.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u5c45\u4f4f\u7528\u8cc3\u8cb8\u5efa\u7269\u306e\u53d6\u5f97\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u7b49\u306e\u9069\u6b63\u5316<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u56fd\u969b\u7684\u306a\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-5.pdf\" target=\"_blank\" rel=\"noopener\">\u5b50\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u3068\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u79df\u7a0e\u56de\u907f\u3078\u306e\u5bfe\u5fdc<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-5.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-5.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u304a\u3051\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u56fd\u7a0e\u984d\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2165\u3015\u3000\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-6.pdf\" target=\"_blank\" rel=\"noopener\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u96fb\u5b50\u7684\u624b\u7d9a\u306e\u7c21\u7d20\u5316<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-6.pdf\" target=\"_blank\" rel=\"noopener\">\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u632f\u66ff\u7d0d\u7a0e\u624b\u7d9a\u306e\u7c21\u7d20\u5316<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-6.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-6.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u7b49\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-6.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u5229\u5b50\u7a0e\u30fb\u9084\u4ed8\u52a0\u7b97\u91d1\u7b49\u306e\u5272\u5408\u306e\u5f15\u4e0b\u3052<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3001\u7a0e\u7406\u58eb\u3000\u4f50\u85e4 \u5584\u6075\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; line-height: 120%;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09 \u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001\u4ee4\u548c\uff12\u5e74\uff14\u670830\u65e5\u73fe\u5728\u306e\u6cd5\u4ee4\u7b49\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u4ee5\u5f8c\u306e\u6cd5\u4ee4\u6539\u6b63\u7b49\u306b\u3082\u5341\u5206\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff3b<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr2-00.pdf\" target=\"_blank\" rel=\"noopener\">\u672c\u518a\u5b50\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u7565\u79f0<\/a>\uff3d<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<span id=\"no15\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u4ee4\u548c\u5143\u5e74\u5ea6\uff08\u5e73\u621031\u5e74\u5ea6\uff09\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-0.pdf\" target=\"_blank\" rel=\"noopener\"> \u306f\u3057\u304c\u304d<\/a><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-1.pdf\" target=\"_blank\" rel=\"noopener\">\u500b\u4eba\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u5275\u8a2d\u7b49<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-1.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-1.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-1.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-1.pdf#page=12\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63\uff08\u6c11\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u63aa\u7f6e\u306a\u3069\uff09<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-2.pdf\" target=\"_blank\" rel=\"noopener\">\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u4fc3\u9032\u306e\u305f\u3081\u306e\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-2.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5805\u30fb\u4e2d\u5c0f\u30fb\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306e\u652f\u63f4<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-2.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63\u7b49<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-2.pdf#page=20\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u500b\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-3.pdf\" target=\"_blank\" rel=\"noopener\">\uff2e\uff29\uff33\uff21\u53ca\u3073\u30b8\u30e5\u30cb\u30a2\uff2e\uff29\uff33\uff21\u306e\u6574\u5099<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-3.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u68ee\u6797\u74b0\u5883\u7a0e\u306e\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-3.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-3.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u5b50\u3069\u3082\u306e\u8ca7\u56f0\u3078\u306e\u5bfe\u5fdc\u7b49<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-3.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u4f4f\u5b85\u30fb\u571f\u5730\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-4.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u306b\u4f34\u3046\u9700\u8981\u5909\u52d5\u306e\u5e73\u6e96\u5316\u306b\u5411\u3051\u305f\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u7279\u4f8b\u306e\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-4.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u7a7a\u304d\u5bb6\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u306e\u898b\u76f4\u3057\u7b49<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-4.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u306e\u5186\u6ed1\u5229\u7528\u306b\u95a2\u3059\u308b\u63aa\u7f6e<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-5.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u969b\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-5.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u306b\u4f34\u3046\u9700\u8981\u5909\u52d5\u306e\u5e73\u6e96\u5316\u306b\u5411\u3051\u305f\u8eca\u4f53\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-5.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u7d0d\u7a0e\u74b0\u5883\u6574\u5099<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformr1-5.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3001\u7a0e\u7406\u58eb\u3000\u4f50\u85e4 \u5584\u6075\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; line-height: 120%;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09 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id=\"no14\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-0.pdf\" target=\"_blank\" rel=\"noopener\"> \u306f\u3057\u304c\u304d<\/a><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-1.pdf\" target=\"_blank\" rel=\"noopener\">\u8cc3\u4e0a\u3052\u30fb\u751f\u7523\u6027\u5411\u4e0a\u306e\u305f\u3081\u306e\u7a0e\u5236<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-1.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u306e\u8a2d\u5099\u6295\u8cc7\u306e\u652f\u63f4<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-1.pdf#page=12\" target=\"_blank\" rel=\"noopener\">\u7af6\u4e89\u529b\u5f37\u5316\u306e\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-1.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-1.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u624b\u7d9a\u306e\u96fb\u5b50\u5316\u7b49\u306e\u63a8\u9032<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-1.pdf#page=19\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u500b\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-2.pdf\" target=\"_blank\" rel=\"noopener\">\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-2.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u5e74\u672b\u8abf\u6574\u624b\u7d9a\u306e\u96fb\u5b50\u5316\u7b49<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u571f\u5730\u30fb\u5efa\u7269\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-3.pdf\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u53d6\u5f97\u306b\u4fc2\u308b\u7a0e\u984d\u8efd\u6e1b\u63aa\u7f6e\u306e\u5ef6\u9577<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-3.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u8a8d\u5b9a\u4f4f\u5b85\u53d6\u5f97\u306b\u4fc2\u308b\u7a0e\u984d\u8efd\u6e1b\u63aa\u7f6e\u306e\u5ef6\u9577<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-3.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u30ea\u30d5\u30a9\u30fc\u30e0\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8efd\u6e1b\u63aa\u7f6e\u306e\u5ef6\u9577<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-3.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u8cb7\u63db\u3048\u7b49\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e\u306e\u5ef6\u9577\u7b49<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-3.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7b49\u306e\u8ca0\u62c5\u8abf\u6574\u63aa\u7f6e\u306e\u5ef6\u9577<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-4.pdf\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u306e\u5275\u8a2d\u7b49<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-4.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u7b49\u306b\u95a2\u3059\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-4.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3068\u7279\u4f8b\u306e\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-4.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-4.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-4.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u306e\u76f8\u7d9a\u767b\u8a18\u306b\u5bfe\u3059\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306e\u514d\u7a0e\u63aa\u7f6e\u306e\u5275\u8a2d<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-5.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u969b\u8ab2\u7a0e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-5.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u8ab2\u7a0e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-5.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u68ee\u6797\u74b0\u5883\u7a0e\uff08\u4eee\u79f0\uff09\u306e\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-5.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u56fd\u969b\u89b3\u5149\u65c5\u5ba2\u7a0e\u306e\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-5.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u305f\u3070\u3053\u7a0e\u7387\u306e\u5f15\u4e0a\u3052<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh30-5.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u91d1\u306e\u5bc6\u8f38\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3001\u7a0e\u7406\u58eb\u3000\u4f50\u85e4 \u5584\u6075\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; line-height: 120%;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09 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id=\"no13\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 <a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-0.pdf\" target=\"_blank\" rel=\"noopener\">\u306f\u3057\u304c\u304d<\/a><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-1-1.pdf\" target=\"_blank\" rel=\"noopener\">\u7af6\u4e89\u529b\u5f37\u5316\u306e\u305f\u3081\u306e\u7814\u7a76\u958b\u767a\u7a0e\u5236\u7b49\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-1-1.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u8cc3\u4e0a\u3052\u3092\u4fc3\u3059\u305f\u3081\u306e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-1-1.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u6539\u9769\u30fb\u4e8b\u696d\u518d\u7de8\u306e\u74b0\u5883\u6574\u5099<\/a><\/li>\n<li>\u4e2d\u5805\u30fb\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u652f\u63f4<br \/>\n\uff08<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-1-1.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u524d\u534a<\/a>\uff09\uff08<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-1-2.pdf\" target=\"_blank\" rel=\"noopener\">\u5f8c\u534a<\/a>\uff09<\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-1-2.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u5186\u6ed1\u30fb\u9069\u6b63\u306a\u7d0d\u7a0e\u306e\u305f\u3081\u306e\u74b0\u5883\u6574\u5099<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-1-2.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u500b\u4eba\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-2.pdf\" target=\"_blank\" rel=\"noopener\">\u914d\u5076\u8005\u63a7\u9664\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-2.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u7a4d\u7acb\uff2e\uff29\uff33\uff21\u306e\u5275\u8a2d\u7b49<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-2.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u571f\u5730\u30fb\u5efa\u7269\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-3.pdf\" target=\"_blank\" rel=\"noopener\">\u65e2\u5b58\u4f4f\u5b85\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e\u306e\u62e1\u5145<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-3.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u5c45\u4f4f\u7528\u8d85\u9ad8\u5c64\u5efa\u7bc9\u7269\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-3.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\u5ef6\u9577<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-3.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306e\u5834\u5408\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057\u3068\u5ef6\u9577<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-3.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u30b5\u30fc\u30d3\u30b9\u4ed8\u304d\u9ad8\u9f62\u8005\u5411\u3051\u8cc3\u8cb8\u4f4f\u5b85\u306b\u4fc2\u308b\u63aa\u7f6e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-3.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-3.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306b\u304b\u304b\u308b\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-4.pdf\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u627f\u7d99\u4fc3\u9032\u306e\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e\u306e\u5f37\u5316\u7b49<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-4.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-4.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306e\u5224\u5b9a\u57fa\u6e96\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-4.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ca1\u7523\u306e\u9806\u4f4d\u306e\u898b\u76f4\u3057<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u56fd\u969b\u7684\u306a\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-5.pdf\" target=\"_blank\" rel=\"noopener\">\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u7b49\u306e\u7dcf\u5408\u7684\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-5.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u975e\u6c38\u4f4f\u8005\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2165\u3015\u3000\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-6.pdf\" target=\"_blank\" rel=\"noopener\">\u9152\u7a0e\u6539\u9769<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-6.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u4eee\u60f3\u901a\u8ca8\u306b\u4fc2\u308b\u8ab2\u7a0e\u95a2\u4fc2\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-6.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u8eca\u4f53\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-6.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u707d\u5bb3\u95a2\u9023\u7a0e\u5236\u306e\u5e38\u8a2d\u5316<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-6.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u72af\u5247\u8abf\u67fb\u624b\u7d9a\u7b49\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh29-6.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3001\u7a0e\u7406\u58eb\u3000\u4f50\u85e4 \u5584\u6075\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; line-height: 120%;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u53ca\u3073\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u73fe\u5728\u306e\u6cd5\u4ee4\u7b49\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u4ee5\u5f8c\u306e\u6cd5\u4ee4\u6539\u6b63\u7b49\u306b\u3082\u5341\u5206\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<br \/>\n\u3010\u672c\u518a\u5b50\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u7565\u79f0\u3011<br \/>\n\u6240\u6cd5\u2026\u6240\u5f97\u7a0e\u6cd5\u3001\u6240\u898f\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u6cd5\u6cd5\u2026\u6cd5\u4eba\u7a0e\u6cd5\u3001\u63aa\u6cd5\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u63aa\u898f\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u5730\u6cd5\u2026\u5730\u65b9\u7a0e\u6cd5\u3001\u5730\u65b9\u9644\u2026\u5730\u65b9\u7a0e\u6cd5\u9644\u5247\u3001\u5730\u4ee4\u2026\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u5730\u4ee4\u9644\u2026\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4\u9644\u5247\u3001\u5e7329\u6539\u6240\u6cd5\u7b49\u9644\u2026\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e<br \/>\n\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7b49\u306e\u6cd5\u5f8b\uff08\u5e73\u621029\u5e74\u6cd5\u5f8b\u7b2c\uff14\u53f7\uff09\u9644\u5247\u3001\u5e7329\u6539\u5730\u6cd5\u7b49\u9644\u2026\u5730\u65b9\u7a0e\u6cd5\u53ca\u3073\u822a\u7a7a\u6a5f\u71c3\u6599\u8b72\u4e0e\u7a0e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621029\u5e74\u6cd5\u5f8b\u7b2c\uff12\u53f7\uff09\u9644\u5247\u3001\u5e7329\u6539\u63aa\u898f\u9644\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\uff08\u5e73\u621029\u5e74\u8ca1\u52d9\u7701\u4ee4\u7b2c24\u53f7\uff09\u9644\u5247\u3001\u8a55\u57fa\u901a\u2026\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<span id=\"no12\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621028\u5e74\u79cb\u3000\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 \u306f\u3057\u304c\u304d\u3000\uff08<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-0.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u6642\u671f\u3000\uff08<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-1.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-1.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u738710\uff05\uff08\u56fd\u30fb\u5730\u65b9\uff09\u3078\u306e\u5f15\u4e0a\u3052\u6642\u671f\u306e\u5909\u66f4\u7b49<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-1.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u738710\uff05\uff08\u56fd\u30fb\u5730\u65b9\uff09\u3078\u306e\u5f15\u4e0a\u3052\u6642\u671f\u306e\u5909\u66f4\u7b49\u306b\u4f34\u3046\u63aa\u7f6e<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u4f4f\u5b85\u53d6\u5f97\u7b49\u306b\u4fc2\u308b\u63aa\u7f6e\u3000\uff08<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-2.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-2.pdf\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u7b49\u306e\u62e1\u5145\u63aa\u7f6e\u671f\u9593\u306e\u5ef6\u9577<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-2.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u7279\u4f8b\u306e\u62e1\u5145\u63aa\u7f6e\u671f\u9593\u306e\u5909\u66f4\u7b49<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u504f\u5728\u662f\u6b63\u3000\uff08<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-3.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-3.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u6cd5\u4eba\u7a0e\u5272\u306e\u7a0e\u7387\u6539\u6b63\u306e\u5b9f\u65bd\u6642\u671f\u306e\u5909\u66f4<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-3.pdf\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u6539\u6b63\u306e\u5b9f\u65bd\u6642\u671f\u306e\u5909\u66f4<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-3.pdf\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u8b72\u4e0e\u7a0e\u306e\u5ec3\u6b62\u6642\u671f\u306e\u5909\u66f4<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-3.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u4ea4\u4ed8\u91d1\u5236\u5ea6\u306e\u5275\u8a2d\u6642\u671f\u306e\u5909\u66f4\u7b49<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u8eca\u4f53\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u3000\uff08<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-4.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u3014\u8033\u5bc4\u308a\u60c5\u5831\u3015<\/strong>\u3000<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-4.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u8efd\u6e1b\u7a0e\u7387\u5bfe\u7b56\u88dc\u52a9\u91d1\u5236\u5ea6\u306e\u5ef6\u9577<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><strong>\u3010\u53c2\u8003\u3011<\/strong>\u3000<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28autumn-4.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u6642\u671f\u306e\u5909\u66f4\u306b\u4f34\u3046\u5bfe\u5fdc\u306b\u3064\u3044\u3066\uff08\u4e00\u89a7\u8868\uff09<\/a><\/p>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3001\u7a0e\u7406\u58eb\u3000\u4f50\u85e4 \u5584\u6075\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; line-height: 120%;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u3053\u306e\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001\uff62\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u6642\u671f\u306e\u5909\u66f4\u306b\u4f34\u3046\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u300d\uff08\u5e73\u621028\u5e748\u67082\u65e5\u3001\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\u3002\u540c\u5e748\u670824\u65e5\u3001\u95a3\u8b70\u6c7a\u5b9a\uff09\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u4ee5\u5f8c\u306e\u6cd5\u5f8b\u6539\u6b63\u7b49\u306b\u306f\u5341\u5206\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<span id=\"no11\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 \u306f\u3057\u304c\u304d\u3000\uff08<a title=\"\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u306f\u3057\u304c\u304d\uff09\" href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-0.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u6cd5\u4eba\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-1.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-1.pdf\" target=\"_blank\" rel=\"noopener\">\u8a2d\u5099\u6295\u8cc7\u306b\u95a2\u3059\u308b\u6cd5\u4eba\u7a0e\u5236\u306e\u6539\u6b63<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-1.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u5275\u751f\u5fdc\u63f4\u7a0e\u5236\uff08\u4f01\u696d\u7248\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff09\u306e\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-1.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u306e\u7e2e\u6e1b\u30fb\u5ef6\u9577\u3068\u7279\u5247\u63aa\u7f6e\u306e\u62e1\u5145<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-1.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u7387\u306e\u6bb5\u968e\u7684\u5f15\u4e0b\u3052\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\u53ca\u3073\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u62e1\u5927<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-1.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u504f\u5728\u662f\u6b63<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-1.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u306e\u898b\u76f4\u3057\u7b49<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-1.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6cd5\u4eba\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u6d88\u8cbb\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6d88\u8cbb\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-2.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-2.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u5c0e\u5165<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-2.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u5916\u56fd\u4eba\u65c5\u884c\u8005\u5411\u3051\u6d88\u8cbb\u7a0e\u514d\u7a0e\u5236\u5ea6\uff08\u8f38\u51fa\u7269\u54c1\u8ca9\u58f2\u5834\u5236\u5ea6\uff09\u306e\u62e1\u5145<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-2.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u9ad8\u984d\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u306e\u4e2d\u5c0f\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u95a2\u4fc2\u306e\u898b\u76f4\u3057<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u6240\u5f97\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6240\u5f97\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-3.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-3.pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u4e00\u822c\u7528\u533b\u85ac\u54c1\u7b49\u8cfc\u5165\u8cbb\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7279\u4f8b\uff08\u30b9\u30a4\u30c3\u30c1\uff2f\uff34\uff23\u85ac\u63a7\u9664\uff09\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-3.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6240\u5f97\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-4.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-4.pdf\" target=\"_blank\" rel=\"noopener\">\u7a7a\u304d\u5bb6\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u306e\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-4.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u306e\u591a\u4e16\u5e2f\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u7b49\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u306e\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-4.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u5229\u7528\u306e\u52b9\u7387\u5316\u53ca\u3073\u9ad8\u5ea6\u5316\u306e\u4fc3\u9032\u304c\u5fc5\u8981\u306a\u8fb2\u5730\u306e\u4fdd\u6709\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u5f37\u5316\u30fb\u8efd\u6e1b<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-4.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u571f\u5730\u4f4f\u5b85\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 36px;\"><strong>\u3014\u2164\u3015\u3000\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-5.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2165\u3015\u3000\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u305d\u306e\u4ed6\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-6.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-6.pdf\" target=\"_blank\" rel=\"noopener\">\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u56fd\u7a0e\u7d0d\u4ed8\u5236\u5ea6\u306e\u5275\u8a2d<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-6.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u52a0\u7b97\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-6.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u5ef6\u6ede\u7a0e\u306e\u8a08\u7b97\u671f\u9593\u7b49\u306e\u6539\u6b63\uff08\u5e73\u621026\u5e7412\u670812\u65e5\u6700\u9ad8\u88c1\u5224\u6c7a\u3092\u8e0f\u307e\u3048\u305f\u6539\u6b63\uff09<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-6.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u5bfe\u8c61\u66f8\u985e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-6.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u306e\u62e1\u5145<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-6.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u8eca\u4f53\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/2015\/02\/taxreformh28-6.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/a><\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3001\u7a0e\u7406\u58eb\u3000\u4f50\u85e4 \u5584\u6075\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"font-size: 12px;\">\u3008\u51e1\u4f8b\u3009<br \/>\n\u901a\u6cd5\u2026\u56fd\u7a0e\u901a\u5247\u6cd5\u3001\u901a\u4ee4\u2026\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4\u3001\u901a\u898f\u2026\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u898f\u5247\u3001\u63aa\u6cd5\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u63aa\u4ee4\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u3001\u63aa\u898f\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u9707\u707d\u7279\u4f8b\u6cd5\u2026\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u3001\u5e7327\u6539\u6240\u6cd5\u7b49\u9644\u2026\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621027\u5e74\u6cd5\u5f8b\u7b2c9\u53f7\uff09\u9644\u5247\u3001\u5e7328\u6539\u5730\u6cd5\u7b49\u9644\u2026\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7b49\u306e\u6cd5\u5f8b\uff08\u5e73\u621028\u5e74\u6cd5\u5f8b\u7b2c13\u53f7\uff09\u9644\u5247\u3001\u5e7328\u6539\u6240\u6cd5\u7b49\u9644\u2026\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621028\u5e74\u6cd5\u5f8b\u7b2c15\u53f7\uff09\u9644\u5247\u3001\u5e7328\u6539\u5730\u4ee4\u9644\u2026\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7b49\u306e\u653f\u4ee4\uff08\u5e73\u621028\u5e74\u653f\u4ee4\u7b2c133\u53f7\uff09\u3001\u5e7328\u6539\u6cd5\u4ee4\u9644\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\uff08\u5e73\u621028\u5e74\u653f\u4ee4\u7b2c146\u53f7\uff09\u9644\u5247\u3001\u5e7328\u6539\u6d88\u4ee4\u9644\u2026\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\uff08\u5e73\u621028\u5e74\u653f\u4ee4\u7b2c148\u53f7\uff09\u9644\u5247\u3001\u5e7328\u6539\u76f8\u898f\u9644\u2026\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\uff08\u5e73\u621028\u5e74\u8ca1\u52d9\u7701\u4ee4\u7b2c18\u53f7\uff09\u9644\u5247<br \/>\n\uff08\u6ce8\uff09\u3000\u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u73fe\u5728<\/span>\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/span>\n<\/div>\n<\/div>\n<\/div>\n<p><span id=\"no10\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 \u306f\u3057\u304c\u304d\u3000\uff08<a title=\"\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u306f\u3058\u3081\u306b\uff09\" href=\"https:\/\/profession-net.com\/taxreformh27-0\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u6cd5\u4eba\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh27-1\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u4e0b\u3052<\/li>\n<li>\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u306e\u7e2e\u6e1b<\/li>\n<li>\u53d7\u53d6\u914d\u5f53\u7b49\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u7e2e\u6e1b<\/li>\n<li>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u62e1\u5927<\/li>\n<li>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/li>\n<li>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u62e1\u5145<\/li>\n<li>\u5730\u65b9\u62e0\u70b9\u5f37\u5316\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u6d88\u8cbb\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6d88\u8cbb\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh27-2\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u6d88\u8cbb\u7a0e\u738710\uff05\u3078\u306e\u5f15\u4e0a\u3052\u6642\u671f\u306e\u5ef6\u671f\u7b49<\/li>\n<li>\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u5916\u56fd\u4eba\u65c5\u884c\u8005\u5411\u3051\u6d88\u8cbb\u7a0e\u514d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u6240\u5f97\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6240\u5f97\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh27-3\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>NISA \u306e\u62e1\u5145\uff08\u30b8\u30e5\u30cb\u30a2NISA \u306e\u5275\u8a2d\u7b49\uff09<\/li>\n<li>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u62e1\u5145<\/li>\n<li>\u56fd\u5916\u8ee2\u51fa\u3092\u3059\u308b\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u7279\u4f8b\u306e\u5275\u8a2d<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6240\u5f97\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh27-4\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u7b49\u306e\u5ef6\u9577\uff08\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u6642\u671f\u306e\u5ef6\u671f\u306b\u4f34\u3046\u5bfe\u5fdc\uff09<\/li>\n<li>\uff19\u53f7\u8cb7\u63db\u3048\u306e\u898b\u76f4\u3057\u7b49<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh27-5\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u62e1\u5145\u30fb\u5ef6\u9577<\/li>\n<li>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5275\u8a2d<\/li>\n<li>\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5ef6\u9577\u7b49<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2165\u3015\u3000\u56fd\u969b\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u56fd\u969b\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh27-6\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u7b49\u306e\u898b\u76f4\u3057<\/li>\n<li>\u5916\u56fd\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u56fd\u969b\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2166\u3015\u3000\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u305d\u306e\u4ed6\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh27-7\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u7d0d\u7a0e\u74b0\u5883\u306e\u6574\u5099<\/li>\n<li>\u8eca\u4f53\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/li>\n<li>\u305f\u3070\u3053\u7a0e\u306e\u898b\u76f4\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3001\u7a0e\u7406\u58eb\u3000\u4f50\u85e4 \u5584\u6075\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"font-size: 12px;\">\u3008\u51e1\u4f8b\u3009<br \/>\n\u6cd5\u6cd5\u2026\u6cd5\u4eba\u7a0e\u6cd5\u3001\u6cd5\u4ee4\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6240\u6cd5\u2026\u6240\u5f97\u7a0e\u6cd5\u3001\u6240\u4ee4\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6d88\u6cd5\u2026\u6d88\u8cbb\u7a0e\u6cd5\u3001\u901a\u6cd5\u2026\u56fd\u7a0e\u901a\u5247\u6cd5\u3001\u63aa\u6cd5\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u63aa\u4ee4\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u3001\u5730\u6cd5\u2026\u5730\u65b9\u7a0e\u6cd5\u3001\u5730\u4ee4\u2026\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6539\u6b63\u6cd5\u9644\u2026\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621027\u5e74\u6cd5\u5f8b\u7b2c9\u53f7\uff09\u9644\u5247<br \/>\n\u6539\u6b63\u6240\u4ee4\u9644\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\uff08\u5e73\u621027\u5e74\u653f\u4ee4\u7b2c141\u53f7<br \/>\n\uff08\u6ce8\uff09\u3000\u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u73fe\u5728<\/span>\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/span>\n<\/div>\n<\/div>\n<\/div>\n<p><span id=\"no9\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 \u306f\u3057\u304c\u304d\u3000\uff08<a title=\"\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u306f\u3058\u3081\u306b\uff09\" href=\"https:\/\/profession-net.com\/taxreformh26-0\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u6cd5\u4eba\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh26-1\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u62e1\u5145\u3068\u5ef6\u9577<\/li>\n<li>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u62e1\u5145\u3068\u5ef6\u9577<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306e\u5ef6\u9577<\/li>\n<li>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u8981\u4ef6\u7de9\u548c\u3068\u5ef6\u9577<\/li>\n<li>\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e \u5e74\u524d\u5012\u3057\u5ec3\u6b62<\/li>\n<li>\u4ea4\u969b\u8cbb\u8ab2\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u30d9\u30f3\u30c1\u30e3\u30fc\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<li>\u4e8b\u696d\u518d\u7de8\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<li>\u8010\u9707\u6539\u4fee\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<li>\u56fd\u5bb6\u6226\u7565\u7279\u5225\u533a\u57df\u6cd5\u306e\u5236\u5b9a\u306b\u4f34\u3046\u63aa\u7f6e<\/li>\n<li>\u5275\u696d\u4fc3\u9032\u306e\u305f\u3081\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u7387\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u5275\u8a2d<\/li>\n<li>\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u504f\u5728\u662f\u6b63<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6cd5\u4eba\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u6240\u5f97\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6240\u5f97\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh26-2\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4e0a\u9650\u984d\u306e\u5f15\u4e0b\u3052<\/li>\n<li>NISA\uff08\u5c11\u984d\u6295\u8cc7\u975e\u8ab2\u7a0e\u5236\u5ea6\uff09\u306e\u6574\u5099<\/li>\n<li>\u7279\u5b9a\u516c\u793e\u50b5\u304b\u3089\u306e\u540c\u65cf\u4f1a\u793e\u767a\u884c\u793e\u50b5\u306e\u9664\u5916\u7b49<\/li>\n<li>\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306a\u3044\u8cc7\u7523\u306e\u7bc4\u56f2\u306e\u62e1\u5927\uff08\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u7b49\uff09<\/li>\n<li>\u500b\u4eba\u306e\u50b5\u52d9\u514d\u9664\u76ca\u306e\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u7b49<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6240\u5f97\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh26-3\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u76f8\u7d9a\u8ca1\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057<\/li>\n<li>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u7279\u4f8b\u306e\u7e2e\u6e1b\u3068\u5ef6\u9577<\/li>\n<li>\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b\u306e\u898b\u76f4\u3057\u3068\u5ef6\u9577<\/li>\n<li>\u4e2d\u53e4\u4f4f\u5b85\u6d41\u901a\u30fb\u30ea\u30d5\u30a9\u30fc\u30e0\u5e02\u5834\u306e\u6d3b\u6027\u5316\u63aa\u7f6e<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh26-4\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u533b\u696d\u7d99\u7d9a\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7b49\u306e\u5275\u8a2d<\/li>\n<li>\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u6d88\u8cbb\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6d88\u8cbb\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh26-5\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u307f\u306a\u3057\u4ed5\u5165\u7387\u306e\u898b\u76f4\u3057<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6d88\u8cbb\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<li>\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306b\u4f34\u3046\u8ee2\u5ac1\u5bfe\u7b56\u95a2\u4fc2<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2165\u3015\u3000\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u3000\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u305d\u306e\u4ed6\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh26-6\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u8eca\u4f53\u8ab2\u7a0e\u306e\u898b\u76f4<\/li>\n<li>\u56fd\u969b\u8ab2\u7a0e\u539f\u5247\u306e\u898b\u76f4\u3057\uff08\u7dcf\u5408\u4e3b\u7fa9\u304b\u3089\u5e30\u5c5e\u4e3b\u7fa9\u3078\uff09<\/li>\n<li>\u7336\u4e88\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u7a0e\u7406\u58eb\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u7d0d\u7a0e\u74b0\u5883\u306e\u6574\u5099<\/li>\n<li>\u56fd\u7a0e\u4e0d\u670d\u7533\u7acb\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"font-size: 12px;\">\u3008\u51e1\u4f8b\u3009<br \/>\n\u6cd5\u6cd5\u2026\u6cd5\u4eba\u7a0e\u6cd5\u3001\u6240\u6cd5\u2026\u6240\u5f97\u7a0e\u6cd5\u3001\u6240\u4ee4\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u76f8\u6cd5\u2026\u76f8\u7d9a\u7a0e\u6cd5\u3001\u76f8\u4ee4\u2026\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6d88\u6cd5\u2026\u6d88\u8cbb\u7a0e\u6cd5\u3001\u6d88\u4ee4\u2026\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u901a\u6cd5\u2026\u56fd\u7a0e\u901a\u5247\u6cd5\u3001\u63aa\u6cd5\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u63aa\u4ee4\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u3001\u5730\u6cd5\u2026\u5730\u65b9\u7a0e\u6cd5\u3001\u5730\u4ee4\u2026\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6539\u6b63\u6cd5\u9644\u2026\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621026\u5e74\u6cd5\u5f8b\u7b2c10\u53f7\uff09\u9644\u5247<br \/>\n\u6539\u6b63\u6240\u4ee4\u9644\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\uff08\u5e73\u621026\u5e74\u653f\u4ee4\u7b2c137\u53f7\uff09\u9644\u5247<br \/>\n\uff08\u6ce8\uff09\u3000\u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u73fe\u5728<\/span>\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/span>\n<\/div>\n<\/div>\n<\/div>\n<p><span id=\"no8\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 \u306f\u3057\u304c\u304d\u3000\uff08<a title=\"\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u306f\u3058\u3081\u306b\uff09\" href=\"https:\/\/profession-net.com\/taxreformh25-0\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u6cd5\u4eba\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh25-1\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u751f\u7523\u7b49\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<li>\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<li>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<li>\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u306e\u62e1\u5145<\/li>\n<li>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u62e1\u5145<\/li>\n<li>\u74b0\u5883\u95a2\u9023\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u62e1\u5145<\/li>\n<li>\u4e2d\u5c0f\u6cd5\u4eba\u306e\u4ea4\u969b\u8cbb\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u62e1\u5145<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6cd5\u4eba\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u6240\u5f97\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6240\u5f97\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh25-2\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u306e\u5f15\u4e0a\u3052<\/li>\n<li>\u5c11\u984d\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u975e\u8ab2\u7a0e\u63aa\u7f6e\uff08\u65e5\u672c\u7248ISA\uff09\u306e\u62e1\u5145<\/li>\n<li>\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u4e00\u4f53\u5316<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6240\u5f97\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh25-3\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u53ca\u3073\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057\u7b49<\/li>\n<li>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u306e\u62e1\u5145<\/li>\n<li>\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u69cb\u9020\u53ca\u3073\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u7b49<\/li>\n<li>\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5275\u8a2d<\/li>\n<li>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c<\/li>\n<li>\u56fd\u5916\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u306e\u9069\u6b63\u5316<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh25-4\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u306e\u62e1\u5145\u3068\u5ef6\u9577<\/li>\n<li>\u30ed\u30fc\u30f3\u306b\u3088\u308a\u4f4f\u5b85\u306e\u5897\u6539\u7bc9\u3092\u3057\u305f\u5834\u5408\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u62e1\u5145<\/li>\n<li>\u81ea\u5df1\u8cc7\u91d1\u306b\u3088\u308a\u4f4f\u5b85\u306e\u5897\u6539\u7bc9\u3092\u3057\u305f\u5834\u5408\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u62e1\u5145<\/li>\n<li>\u81ea\u5df1\u8cc7\u91d1\u306b\u3088\u308a\u8a8d\u5b9a\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u62e1\u5145<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u6d88\u8cbb\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6d88\u8cbb\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh25-5\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5e73\u621024\u5e74\uff18\u6708\u306e\u6d88\u8cbb\u7a0e\u6cd5\u6539\u6b63\u306e\u6982\u8981<\/li>\n<li>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u3078\u306e\u5bfe\u5fdc<\/li>\n<li>\u6d88\u8cbb\u7a0e\u8ee2\u5ac1\u5bfe\u7b56\u7279\u63aa\u6cd5\uff08\u6848\uff09\u306e\u3042\u3089\u307e\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2165\u3015\u3000\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u305d\u306e\u4ed6\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh25-6\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5ef6\u6ede\u7a0e\u7b49\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\u306a\u3069\u306e\u7d0d\u7a0e\u74b0\u5883\u6574\u5099<\/li>\n<li>\u56fd\u969b\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/li>\n<li>\u5fa9\u8208\u652f\u63f4\u306e\u305f\u3081\u306e\u4e3b\u306a\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e<\/li>\n<li>\u300c\u9818\u53ce\u8a3c\u300d\u7b49\u306b\u4fc2\u308b\u5370\u7d19\u7a0e\u306e\u975e\u8ab2\u7a0e\u7bc4\u56f2\u306e\u62e1\u5927<\/li>\n<li>\u9152\u7a0e\u305d\u306e\u4ed6\u306e\u6d88\u8cbb\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"font-size: 12px;\">\u3008\u51e1\u4f8b\u3009<br \/>\n\u6cd5\u6cd5\u2026\u2026\u6cd5\u4eba\u7a0e\u6cd5\u3001\u6cd5\u4ee4\u2026\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6240\u6cd5\u2026\u2026\u6240\u5f97\u7a0e\u6cd5\u3001\u6240\u4ee4\u2026\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u76f8\u6cd5\u2026\u2026\u76f8\u7d9a\u7a0e\u6cd5\u3001\u6d88\u6cd5\u2026\u2026\u6d88\u8cbb\u7a0e\u6cd5\u3001\u901a\u6cd5\u2026\u2026\u56fd\u7a0e\u901a\u5247\u6cd5\u3001\u63aa\u6cd5\u2026\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u63aa\u4ee4\u2026\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u3001\u5730\u6cd5\u2026\u2026\u5730\u65b9\u7a0e\u6cd5\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u7279\u4f8b\u6cd5\u2026\u2026\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\uff08\u6ce8\uff09\u3000\u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u73fe\u5728<\/span>\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/span>\n<\/div>\n<\/div>\n<\/div>\n<p><span id=\"no7\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 \u306f\u3057\u304c\u304d\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u306f\u3058\u3081\u306b\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-0\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u6cd5\u4eba\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-1\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<div>\u3010\u5e73\u621023\u5e7412\u6708\u6539\u6b63\u7b49\u3011\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-1#1\">\u3053\u3061\u3089<\/a>\uff09<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5e73\u621023\u5e7412\u6708\u306b\u884c\u308f\u308c\u305f\u6539\u6b63\u306e\u3042\u3089\u307e\u3057<\/li>\n<li>\u6cd5\u4eba\u7a0e\u7387\u7b49\u306e\u5f15\u4e0b\u3052\u3068\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d<\/li>\n<li>250\uff05\u5b9a\u7387\u6cd5\u304b\u3089200\uff05\u5b9a\u7387\u6cd5\u3078\u306e\u7e2e\u6e1b\u7b49<\/li>\n<li>\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u4f7f\u7528\u5236\u9650<\/li>\n<li>\u8cb8\u5012\u5f15\u5f53\u91d1\u5236\u5ea6\u306e\u7e2e\u6e1b<\/li>\n<li>\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306e\u898b\u76f4\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div>\u3010\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-1#2\">\u3053\u3061\u3089<\/a>\uff09<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u7814\u7a76\u958b\u767a\u4fc3\u9032\u7a0e\u5236\u306e\u4e0a\u4e57\u305b\u7279\u4f8b\u306e\u5ef6\u9577<\/li>\n<li>\u74b0\u5883\u95a2\u9023\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u62e1\u5145\u7b49<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u62e1\u5145\u7b49<\/li>\n<li>\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306e\u5ef6\u9577<\/li>\n<li>\u798f\u5cf6\u5fa9\u8208\u518d\u751f\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u5236\u5b9a\u306b\u4f34\u3046\u63aa\u7f6e<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6cd5\u4eba\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u6240\u5f97\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><strong style=\"font-size: 1em;\">\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6240\u5f97\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-2\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<div>\u3010\u5e73\u621023\u5e7412\u6708\u6539\u6b63\u7b49\u3011\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6240\u5f97\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-2#1\">\u3053\u3061\u3089<\/a>\uff09<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5275\u8a2d<\/li>\n<li>250\uff05\u5b9a\u7387\u6cd5\u304b\u3089200\uff05\u5b9a\u7387\u6cd5\u3078\u306e\u7e2e\u6e1b\u7b49<\/li>\n<li>\u767d\u8272\u7533\u544a\u8005\u306e\u8a18\u5e33\u7fa9\u52d9\u30fb\u8a18\u9332\u4fdd\u5b58\u7fa9\u52d9\u306e\u62e1\u5927<\/li>\n<li>\u9000\u8077\u6240\u5f97\u306b\u4fc2\u308b\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e10\uff05\u7a0e\u984d\u63a7\u9664\u306e\u5ec3\u6b62<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div>\u3010\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6240\u5f97\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-2#2\">\u3053\u3061\u3089<\/a>\uff09<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e\u4e0a\u9650\u8a2d\u5b9a<\/li>\n<li>\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306e\u898b\u76f4\u3057<\/li>\n<li>\u5f79\u54e1\u9000\u8077\u624b\u5f53\u7b49\u306b\u4fc2\u308b\u9000\u8077\u6240\u5f97\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6240\u5f97\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-3\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<div>\u3010\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u62e1\u5145<\/li>\n<li>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306b\u4fc2\u308b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u306e\u7279\u4f8b\u306e\u5ef6\u9577<\/li>\n<li>\u8fb2\u5730\u7b49\u3092\u8d08\u4e0e\u3057\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306b\u4fc2\u308b\u7279\u5b9a\u8cb8\u4ed8\u7279\u4f8b<\/li>\n<li>\u5c71\u6797\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u5275\u8a2d<\/li>\n<li>\u76f8\u7d9a\u7a0e\u306e\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u306e\u89e3\u9664<\/li>\n<li>\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u5ef6\u7d0d\u624b\u7d9a\u7b49\u306e\u6e96\u5099\u671f\u9593\u7b49\u306e\u898b\u76f4\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u56fd\u969b\u8ab2\u7a0e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u56fd\u969b\u8ab2\u7a0e\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-4\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<div>\u3010\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5fb4\u53ce\u5171\u52a9\u30fb\u9001\u9054\u5171\u52a9\u306b\u4fc2\u308b\u56fd\u5185\u6cd5\u306e\u6574\u5099<\/li>\n<li>\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u306e\u5275\u8a2d<\/li>\n<li>\u95a2\u9023\u8005\u9593\u306e\u5229\u5b50\u3092\u5229\u7528\u3057\u305f\u79df\u7a0e\u56de\u907f\u3078\u306e\u5bfe\u5fdc\uff08\u904e\u5927\u652f\u6255\u5229\u5b50\u7a0e\u5236\u306e\u5c0e\u5165\uff09<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u571f\u5730\u30fb\u4f4f\u5b85\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-5\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<div>\u3010\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u8a8d\u5b9a\u4f4e\u70ad\u7d20\u4f4f\u5b85\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u306e\u5275\u8a2d<\/li>\n<li>\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u306e\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u984d\u306e\u5f15\u4e0b\u3052\u30fb\u5ef6\u9577<\/li>\n<li>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u53ca\u3073\u4ea4\u63db\u306e\u7279\u4f8b\u306e\u8b72\u6e21\u5bfe\u4fa1\u8981\u4ef6\u306e\u5f15\u4e0b\u3052\u30fb\u5ef6\u9577<\/li>\n<li>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u5ef6\u9577<\/li>\n<li>\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u5ef6\u9577<\/li>\n<li>\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b\u306e\u7e2e\u6e1b\u30fb\u5ef6\u9577<\/li>\n<li>\u4f4f\u5b85\u7528\u5730\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ca0\u62c5\u8abf\u6574\u63aa\u7f6e\u306e\u898b\u76f4\u3057\u7b49<\/li>\n<li>\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730\u306e\u8ee2\u7528\u65b0\u7bc9\u8cb8\u5bb6\u4f4f\u5b85\u306e\u6e1b\u984d\u63aa\u7f6e\u306e\u7e2e\u6e1b\u30fb\u5ef6\u9577<\/li>\n<li>\u65b0\u7bc9\u5bb6\u5c4b\u7b49\u3092\u3081\u3050\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7279\u4f8b\u306e\u5ef6\u9577<\/li>\n<li>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u7b49\u306e\u5ef6\u9577\u7b49<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u571f\u5730\u4f4f\u5b85\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2165\u3015\u3000\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-6\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<div>\u3010\u5e73\u621023\u5e7412\u6708\u6539\u6b63\u7b49\u3011<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u66f4\u6b63\u306e\u8acb\u6c42\u671f\u9593\u306e\u5ef6\u9577\u7b49<\/li>\n<li>\u7a0e\u52d9\u8abf\u67fb\u624b\u7d9a\u306e\u898b\u76f4\u3057<\/li>\n<li>\u51e6\u5206\u306e\u7406\u7531\u9644\u8a18\u306e\u7bc4\u56f2\u62e1\u5927<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2166\u3015\u3000\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u305d\u306e\u4ed6\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-7\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<div>\u3010\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3011\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u305d\u306e\u4ed6\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-7#1\">\u3053\u3061\u3089<\/a>\uff09<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u8eca\u4f53\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/li>\n<li>\u5730\u7403\u6e29\u6696\u5316\u5bfe\u7b56\u306e\u305f\u3081\u306e\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u5c0e\u5165<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div>\u3010\u6771\u65e5\u672c\u5927\u9707\u707d\u3078\u306e\u7a0e\u5236\u4e0a\u306e\u5bfe\u5fdc\uff08\u7b2c\uff12\u5f3e\uff09\u3011\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u305d\u306e\u4ed6\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-7#2\">\u3053\u3061\u3089<\/a>\uff09<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u6240\u5f97\u7a0e\u95a2\u4fc2<\/li>\n<li>\u6cd5\u4eba\u7a0e\u95a2\u4fc2<\/li>\n<li>\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u95a2\u4fc2<\/li>\n<li>\u305d\u306e\u4ed6<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 15px;\"><strong>\uff3b\u4ed8\u9332\uff3d\u3000\u793e\u4f1a\u4fdd\u969c\u5b89\u5b9a\u8ca1\u6e90\u78ba\u4fdd\u306e\u305f\u3081\u306e\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u6539\u6b63\u6cd5\u6848\u306e\u3042\u3089\u307e\u3057\u3000\uff08<a title=\"\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u4ed8\u9332\u3000\u793e\u4f1a\u4fdd\u969c\u5b89\u5b9a\u8ca1\u6e90\u78ba\u4fdd\u306e\u305f\u3081\u306e\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u6539\u6b63\u6cd5\u6848\u306e\u3042\u3089\u307e\u3057\uff09\" href=\"https:\/\/profession-net.com\/taxreformh24-8\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"font-size: 12px;\">\u3008\u51e1\u4f8b\u3009<br \/>\n\u6cd5\u6cd5\u2026\u6cd5\u4eba\u7a0e\u6cd5\u3001\u6cd5\u4ee4\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6240\u6cd5\u2026\u6240\u5f97\u7a0e\u6cd5\u3001\u6240\u4ee4\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u76f8\u6cd5\u2026\u76f8\u7d9a\u7a0e\u6cd5\u3001\u63aa\u6cd5\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u63aa\u4ee4\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u3001\u901a\u6cd5\u2026\u56fd\u7a0e\u901a\u5247\u6cd5\u3001\u5730\u6cd5\u9644\u2026\u5730\u65b9\u7a0e\u6cd5\u9644\u5247\u3001\u7a0e\u5236\u69cb\u7bc9\u6cd5\u2026\u7d4c\u6e08\u793e\u4f1a\u306e\u69cb\u9020\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3057\u305f\u7a0e\u5236\u306e\u69cb\u7bc9\u3092\u56f3\u308b\u305f\u3081\u306e\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u3001\u5fa9\u8208\u8ca1\u6e90\u78ba\u4fdd\u6cd5\u2026\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u9707\u707d\u7279\u4f8b\u6cd5\u2026\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u306e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u63aa\u7f6e\u6cd5<br \/>\n\uff08\u6ce8\uff09\u3000\u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u73fe\u5728<\/span>\u306e\u6cd5\u4ee4\u7b49\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/span>\n<\/div>\n<\/div>\n<\/div>\n<span id=\"no6\">\u3000\u3000<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 \u306f\u3057\u304c\u304d\u3000\uff08<a title=\"\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u306f\u3058\u3081\u306b\uff09\" href=\"https:\/\/profession-net.com\/taxreformh23-0\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6848\u306e\u52d5\u5411\u3000\uff08<a title=\"\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6848\u306e\u52d5\u5411\uff08\u5e73\u621023\u5e74\uff16\u670830\u65e5\u73fe\u5728\uff09\uff09\" href=\"https:\/\/profession-net.com\/taxreformh23-1\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u300c\u7a0e\u5236\u6574\u5099\u6cd5\u300d\u4e26\u3073\u306b\u300c\u7a0e\u5236\u6574\u5099\u5730\u6cd5\u300d\u306b\u3088\u308a\u6210\u7acb\u3057\u305f\u4e3b\u306a\u6539\u6b63\u4e8b\u9805<\/li>\n<li>\u300c\u7a0e\u5236\u69cb\u7bc9\u6cd5\u6848\u300d\u4e26\u3073\u306b\u300c\u7a0e\u5236\u69cb\u7bc9\u5730\u6cd5\u6848\u300d\u306b\u3088\u308a\u7d99\u7d9a\u5be9\u8b70\u3068\u306a\u3063\u3066\u3044\u308b\u4e3b\u306a\u6539\u6b63\u4e8b\u9805<\/li>\n<li>\u7a0e\u5236\u6574\u5099\u6cd5\u306b\u3088\u308b\u671f\u9650\u5207\u308c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u7b49\u306e\u53d6\u6271\u3044<\/li>\n<li>\u7a0e\u5236\u6574\u5099\u5730\u6cd5\u306b\u3088\u308b\u671f\u9650\u5207\u308c\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\u7b49\u306e\u53d6\u6271\u3044<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u6cd5\u4eba\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh23-2\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<li>\u30b0\u30ea\u30fc\u30f3\u6295\u8cc7\u6e1b\u7a0e\u306e\u5275\u8a2d<\/li>\n<li>\u7dcf\u5408\u7279\u533a\u5236\u5ea6\u30fb\u30a2\u30b8\u30a2\u62e0\u70b9\u5316\u63a8\u9032\u306e\u305f\u3081\u306e\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<li>\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u4f34\u3046\u63aa\u7f6e<\/li>\n<li>100\uff05\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u6cd5\u4eba\u306b\u4fc2\u308b\u7a0e\u5236\u7b49\u306b\u3064\u3044\u3066\u306e\u898b\u76f4\u3057<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6cd5\u4eba\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\uff09\" href=\"https:\/\/profession-net.com\/taxreformh23-3\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u6d88\u8cbb\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6d88\u8cbb\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh23-4\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u306b\u304a\u3051\u308b\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u300c95\uff05\u30eb\u30fc\u30eb\u300d\u306e\u898b\u76f4\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u91d1\u878d\u8a3c\u5238\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u91d1\u878d\u8a3c\u5238\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh23-5\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u91d1\u878d\u8a3c\u5238\u512a\u9047\u7a0e\u5236\u306e\u5ef6\u9577\u7b49<\/li>\n<li>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/li>\n<li>\u300c\u65e5\u672c\u7248\u30d7\u30e9\u30f3\u30c9\u30fb\u30ae\u30d3\u30f3\u30b0\u4fe1\u8a17\u300d\u306b\u4fc2\u308b\u5229\u5b50\u6240\u5f97\u306e\u975e\u8ab2\u7a0e\u306e\u5275\u8a2d<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2165\u3015\u3000\u571f\u5730\u4f4f\u5b85\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u571f\u5730\u4f4f\u5b85\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh23-6\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u65e2\u5b58\u4f4f\u5b85\u306b\u4fc2\u308b\u7279\u5b9a\u306e\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u7b49\u306e\u898b\u76f4\u3057<\/li>\n<li>\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306e\u5834\u5408\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057<\/li>\n<li>\u9ad8\u9f62\u8005\u306e\u5c45\u4f4f\u306e\u5b89\u5b9a\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u6539\u6b63\u306b\u4f34\u3046\u898b\u76f4\u3057<\/li>\n<li>\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u7b49\u306b\u4fc2\u308b\u5370\u7d19\u7a0e\u306e\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\u306e\u5ef6\u9577<\/li>\n<li>\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u767b\u8a18\u7b49\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u7387\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u5ef6\u9577<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u571f\u5730\u4f4f\u5b85\u7a0e\u5236\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2166\u3015\u3000\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh23-7\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u306e\u5c65\u884c\u306b\u4fc2\u308b\u5ef6\u6ede\u7a0e\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057<\/li>\n<li>\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u7bc4\u56f2\u306e\u62e1\u5145<\/li>\n<li>\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u904b\u7528\u898b\u76f4\u3057<\/li>\n<li>\u300c\u4fdd\u967a\u5e74\u91d1\u300d\u306b\u4fc2\u308b\u6700\u9ad8\u88c1\u5224\u6c7a\u3092\u53d7\u3051\u305f\u5bfe\u5fdc<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2167\u3015\u3000\u6240\u5f97\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6240\u5f97\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh23-8\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5e74\u91d1\u6240\u5f97\u8005\u306e\u7533\u544a\u624b\u7d9a\u304d\u306e\u7c21\u7d20\u5316<\/li>\n<li>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9593<\/li>\n<li>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u5730<\/li>\n<li>\u300c\u91d1\u5730\u91d1\u7b49\u300d\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306b\u4fc2\u308b\u652f\u6255\u8abf\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2168\u3015\u3000\u5e02\u6c11\u516c\u76ca\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u5e02\u6c11\u516c\u76ca\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh23-9\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306e\u5c0e\u5165<\/li>\n<li>NPO\u6cd5\u4eba\u306e\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u5730\u57df\u306b\u304a\u3044\u3066\u6d3b\u52d5\u3059\u308bNPO\u6cd5\u4eba\u7b49\u306e\u652f\u63f4\uff08\u500b\u4eba\u4f4f\u6c11\u7a0e\uff09<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2169\u3015\u3000\u305d\u306e\u4ed6\u7a0e\u5236\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u305d\u306e\u4ed6\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh23-10\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u79df\u7a0e\u7f70\u5247\u306e\u898b\u76f4\u3057<\/li>\n<li>\u4e8b\u524d\u7167\u4f1a\u306b\u5bfe\u3059\u308b\u6587\u66f8\u56de\u7b54\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u9084\u4ed8\u52a0\u7b97\u91d1\u306e\u8a08\u7b97\u671f\u9593\u306e\u898b\u76f4\u3057<\/li>\n<li>\u6cd5\u5b9a\u8abf\u66f8\u306e\u5149\u30c7\u30a3\u30b9\u30af\u7b49\u306b\u3088\u308b\u63d0\u51fa\u7fa9\u52d9\u306e\u5275\u8a2d<\/li>\n<li>\u5b98\u516c\u7f72\u7b49\u306b\u5bfe\u3059\u308b\u5354\u529b\u8981\u8acb\uff08\u7167\u4f1a\uff09\u898f\u5b9a\u306e\u6574\u5099<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 15px;\"><strong>\uff3b\u9644\u9332\uff3d\u3000\u6771\u65e5\u672c\u5927\u9707\u707d\u7279\u4f8b\u6cd5\u306b\u3088\u308b\u7a0e\u91d1\u6551\u6e08\u63aa\u7f6e\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u9644\u9332\u3000\u6771\u65e5\u672c\u5927\u9707\u707d\u7279\u4f8b\u6cd5\u306b\u3088\u308b\u7a0e\u91d1\u6551\u6e08\u63aa\u7f6e\u306e\u30dd\u30a4\u30f3\u30c8\uff09\" href=\"https:\/\/profession-net.com\/taxreformh23-11\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"font-size: 12px;\">\u3008\u51e1\u4f8b\u3009<br \/>\n\u7a0e\u5236\u6574\u5099\u6cd5\u2026\u73fe\u4e0b\u306e\u53b3\u3057\u3044\u7d4c\u6e08\u72b6\u6cc1\u53ca\u3073\u96c7\u7528\u60c5\u52e2\u306b\u5bfe\u5fdc\u3057\u3066\u7a0e\u5236\u306e\u6574\u5099\u3092\u56f3\u308b\u305f\u3081\u306e\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u7b2c82\u53f7\uff09<br \/>\n\u7a0e\u5236\u69cb\u7bc9\u6cd5\u6848\u2026\u7d4c\u6e08\u793e\u4f1a\u306e\u69cb\u9020\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3057\u305f\u7a0e\u5236\u306e\u69cb\u7bc9\u3092\u56f3\u308b\u305f\u3081\u306e\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u3001\u7a0e\u5236\u6574\u5099\u5730\u6cd5\u2026\u73fe\u4e0b\u306e\u53b3\u3057\u3044\u7d4c\u6e08\u72b6\u6cc1\u53ca\u3073\u96c7\u7528\u60c5\u52e2\u306b\u5bfe\u5fdc\u3057\u3066\u7a0e\u5236\u306e\u6574\u5099\u3092\u56f3\u308b\u305f\u3081\u306e\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u7b2c83\u53f7\uff09\u3001\u7a0e\u5236\u69cb\u7bc9\u5730\u6cd5\u6848\u2026\u7d4c\u6e08\u793e\u4f1a\u306e\u69cb\u9020\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3057\u305f\u7a0e\u5236\u306e\u69cb\u7bc9\u3092\u56f3\u308b\u305f\u3081\u306e\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u3001\u9707\u707d\u7279\u4f8b\u6cd5\u2026\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u306e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u7b2c29\u53f7\uff09\u3001\u9707\u707d\u7279\u4f8b\u4ee4\u2026\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u306e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4\uff08\u7b2c112\u53f7\uff09\u3001\u9707\u707d\u7279\u4f8b\u898f\u2026\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u306e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\uff08\u7b2c20\u53f7\uff09\u3001\u8cbb\u7528\u901a\u9054\u2026\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u95a2\u3059\u308b\u8af8\u8cbb\u7528\u306e\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u5e7323.4.18\u8ab2\u6cd52\u20103\u901a\u9054\uff09\u3001\u7279\u4f8b\u901a\u9054\u2026\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\uff08\u5e7323.4.27\u8ab2\u6cd52\u20105\u901a\u9054\uff09\u3001\u6cd5\u6cd5\u2026\u6cd5\u4eba\u7a0e\u6cd5\u3001\u6240\u6cd5\u2026\u6240\u5f97\u7a0e\u6cd5\u3001\u6d88\u6cd5\u2026\u6d88\u8cbb\u7a0e\u6cd5\u3001\u76f8\u6cd5\u2026\u76f8\u7d9a\u7a0e\u6cd5\u3001\u63aa\u6cd5\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u5730\u6cd5\u2026\u5730\u65b9\u7a0e\u6cd5\u3001\u5730\u6cd5\u9644\u2026\u5730\u65b9\u7a0e\u6cd5\u9644\u5247<br \/>\n\uff08\u6ce8\uff09\u3000\u672c\u518a\u5b50\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621023\u5e74\uff16\u670830\u65e5<\/span>\u306b\u516c\u5e03\u3055\u308c\u305f\u300c\u73fe\u4e0b\u306e\u53b3\u3057\u3044\u7d4c\u6e08\u72b6\u6cc1\u53ca\u3073\u96c7\u7528\u60c5\u52e2\u306b\u5bfe\u5fdc\u3057\u3066\u7a0e\u5236\u306e\u6574\u5099\u3092\u56f3\u308b\u305f\u3081\u306e\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u7b2c82\u53f7\uff09\u4e26\u3073\u306b\u300c\u73fe\u4e0b\u306e\u53b3\u3057\u3044\u7d4c\u6e08\u72b6\u6cc1\u53ca\u3073\u96c7\u7528\u60c5\u52e2\u306b\u5bfe\u5fdc\u3057\u3066\u7a0e\u5236\u306e\u6574\u5099\u3092\u56f3\u308b\u305f\u3081\u306e\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u7b2c83\u53f7\uff09\u3068\u5e73\u621023\u5e74\uff14\u670827\u65e5\u306b\u6210\u7acb\u3057\u305f\u300c\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u306e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u7b2c29\u53f7\uff09\u3001\u300c\u5730\u65b9\u7a0e\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u7b2c30\u53f7\uff09\u3068\u305d\u306e\u95a2\u9023\u6cd5\u4ee4\u30fb\u901a\u9054\u30fb\u544a\u793a\u7b49\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/span>\n<\/div>\n<\/div>\n<\/div>\n<p><span id=\"no5\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 \u306f\u3057\u304c\u304d\u3000\uff08<a title=\"\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u306f\u3058\u3081\u306b\uff09\" href=\"https:\/\/profession-net.com\/taxreformh22-0\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u6cd5\u4eba\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh22-1\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306e\u6574\u5099\u7b49<\/li>\n<li>\u4e00\u4eba\u30aa\u30fc\u30ca\u30fc\u4f1a\u793e\u8ab2\u7a0e\u5236\u5ea6\u306e\u5ec3\u6b62<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577<\/li>\n<li>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306e\u5ef6\u9577<\/li>\n<li>\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306e\u9084\u4ed8\u306e\u4e0d\u9069\u7528\u306e\u9069\u7528\u9664\u5916\u63aa\u7f6e\u306e\u5ef6\u9577<\/li>\n<li>\u7814\u7a76\u958b\u767a\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u7b49\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u306e\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577<\/li>\n<li>\u60c5\u5831\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u306e\u5ec3\u6b62\u53ca\u3073\u79fb\u884c\u7b49<\/li>\n<li>\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u7279\u4f8b\u306e\u5ef6\u9577<\/li>\n<li>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u7b49\u306e\u898b\u76f4\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u56fd\u969b\u8ab2\u7a0e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u56fd\u969b\u8ab2\u7a0e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh22-2\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u7a0e\u5236\uff08\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff09\u7b49\u306e\u898b\u76f4\u3057<\/li>\n<li>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/li>\n<li>\u5916\u56fd\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u60c5\u5831\u4ea4\u63db\u7b49<\/li>\n<li>\u632f\u66ff\u56fd\u50b5\u7b49\u306e\u5229\u5b50\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u7b49\u306e\u6574\u5099\u7b49<\/li>\n<li>\u632f\u66ff\u793e\u50b5\u7b49\u306e\u5229\u5b50\u7b49\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u306e\u5275\u8a2d<\/li>\n<li>\u6c11\u9593\u56fd\u5916\u50b5\u7b49\u306e\u5229\u5b50\u53ca\u3073\u767a\u884c\u5dee\u91d1\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057\u7b49<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh22-3\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u7279\u4f8b\u5236\u5ea6\u306e\u7e2e\u6e1b\u7b49<\/li>\n<li>\u5b9a\u671f\u91d1\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u8a55\u4fa1\u306e\u898b\u76f4\u3057<\/li>\n<li>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u67a0\u306e\u62e1\u5927\u5ef6\u9577\u7b49<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u6d88\u8cbb\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6d88\u8cbb\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh22-4\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u306e\u9069\u7528\u306e\u898b\u76f4\u3057<\/li>\n<li>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u306e\u898b\u76f4\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u500b\u4eba\u6240\u5f97\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u500b\u4eba\u6240\u5f97\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh22-5\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u6276\u990a\u63a7\u9664\u5236\u5ea6\u306e\u6539\u6b63\u306e\u65b9\u5411\u6027\u3068\u4f4d\u7f6e\u4ed8\u3051<\/li>\n<li>\u6276\u990a\u63a7\u9664\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u540c\u5c45\u7279\u5225\u969c\u5bb3\u8005\u52a0\u7b97\u306e\u7279\u4f8b\u306e\u6539\u7d44<\/li>\n<li>\u8af8\u63a7\u9664\u306e\u898b\u76f4\u3057\u306b\u4f34\u3046\u6240\u8981\u306e\u63aa\u7f6e<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2165\u3015\u3000\u91d1\u878d\u30fb\u4fdd\u967a\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u91d1\u878d\u30fb\u4fdd\u967a\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh22-6\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5c11\u984d\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u53ca\u3073\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5275\u8a2d<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u6539\u7d44<\/li>\n<li>\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u81ea\u5df1\u306e\u682a\u5f0f\u306e\u516c\u958b\u8cb7\u4ed8\u3051\u306e\u5834\u5408\u306e\u307f\u306a\u3057\u914d\u5f53\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057\u7b49<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u91d1\u878d\u95a2\u4fc2\u7a0e\u5236\u306e\u6539\u6b63\u4e8b\u9805<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2166\u3015\u3000\u571f\u5730\u5efa\u7269\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u571f\u5730\u5efa\u7269\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh22-7\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u6240\u5f97\u7a0e\u30fb\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u6539\u6b63<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u571f\u5730\u5efa\u7269\u95a2\u4fc2\u306e\u7a0e\u5236<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2167\u3015\u3000\u305d\u306e\u4ed6\u7a0e\u5236\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u305d\u306e\u4ed6\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh22-8\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u305f\u3070\u3053\u7a0e\u306e\u5f15\u4e0a\u3052<\/li>\n<li>\u9152\u7a0e\u3084\u305d\u306e\u4ed6\u306e\u6d88\u8cbb\u8ab2\u7a0e\u306e\u7e2e\u6e1b\u7b49<\/li>\n<li>\u5e02\u6c11\u516c\u76ca\u7a0e\u5236\uff08\u5bc4\u9644\u7a0e\u5236\uff09<\/li>\n<li>\u71c3\u6599\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/li>\n<li>\u8eca\u4f53\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/li>\n<li>\u79df\u7279\u900f\u660e\u5316\u6cd5\u306e\u5236\u5b9a\u7b49<\/li>\n<li>\u7d0d\u7a0e\u74b0\u5883\u306e\u6574\u5099<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u76e3\u4fee\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3000\uff0f\u3000\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u30fb\u4f50\u85e4 \u5584\u6075\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"font-size: 12px;\">\u3008\u51e1\u4f8b\u3009<br \/>\n\u6240\u6cd5\u2026\u6240\u5f97\u7a0e\u6cd5\u3001\u6240\u4ee4\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6cd5\u6cd5\u2026\u6cd5\u4eba\u7a0e\u6cd5\u3001\u6cd5\u4ee4\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u76f8\u6cd5\u2026\u76f8\u7d9a\u7a0e\u6cd5\u3001\u76f8\u4ee4\u2026\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6d88\u6cd5\u2026\u6d88\u8cbb\u7a0e\u6cd5\u3001\u63aa\u6cd5\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u63aa\u4ee4\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u3001\u63aa\u898f\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u5730\u6cd5\u2026\u5730\u65b9\u7a0e\u6cd5\u3001\u5730\u4ee4\u2026\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u5730\u898f\u2026\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u5730\u6cd5\u9644\u2026\u5730\u65b9\u7a0e\u6cd5\u9644\u5247\u3001\u5e7322\u6539\u6240\u6cd5\u7b49\u9644\u2026\u5e73\u621022\u5e74\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u9644\u5247\u3001\u5e7322\u6539\u6cd5\u4ee4\u9644\u2026\u5e73\u621022\u5e74\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u65bd\u884c\u4ee4\u9644\u5247\u3001\u5e7322\u6539\u6240\u4ee4\u9644\u2026\u5e73\u621022\u5e74\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u65bd\u884c\u4ee4\u9644\u5247\u3001\u5e7322\u6539\u76f8\u4ee4\u9644\u2026\u5e73\u621022\u5e74\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u65bd\u884c\u4ee4\u9644\u5247\u3001\u76f8\u57fa\u901a\u2026\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u3001\u8a55\u57fa\u901a\u2026\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u6ce8\uff09 \u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001\u4e3b\u3068\u3057\u3066<span style=\"text-decoration: underline;\">\u5e73\u621022\u5e74\uff14\u6708\uff11\u65e5\u73fe\u5728<\/span>\u306e\u6cd5\u4ee4\u7b49\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/span>\n<\/div>\n<\/div>\n<\/div>\n<p><span id=\"no4\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 \u306f\u3057\u304c\u304d\u3000\uff08<a title=\"\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u306f\u3058\u3081\u306b\uff09\" href=\"https:\/\/profession-net.com\/taxreformh21-0\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u76f8\u7d9a\u3068\u4e8b\u696d\u627f\u7d99\u306e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u76f8\u7d9a\u3068\u4e8b\u696d\u627f\u7d99\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh21-1\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u7b49\u306e\u5275\u8a2d<\/li>\n<li>\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u5275\u8a2d<\/li>\n<li>\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u7b49\u306e\u898b\u76f4\u3057<\/li>\n<li>\u907a\u7559\u5206\u306b\u95a2\u3059\u308b\u6c11\u6cd5\u306e\u7279\u4f8b<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u6cd5\u4eba\u306e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh21-2\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u6642\u9650\u7684\u5f15\u4e0b\u3052<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u306e\u5fa9\u6d3b<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u7b49\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u306e\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577<\/li>\n<li>\u7701\u30a8\u30cd\u30fb\u65b0\u30a8\u30cd\u8a2d\u5099\u7b49\u306e\u6295\u8cc7\u4fc3\u9032\u306e\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e<\/li>\n<li>\u4f01\u696d\u518d\u751f\u95a2\u4fc2\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u898b\u76f4\u3057<\/li>\n<li>\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306e\u8a18\u8f09\u306e\u7701\u7565<\/li>\n<li>\u5f79\u54e1\u7d66\u4e0e\u306e\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306e\u660e\u78ba\u5316\u306a\u3069<\/li>\n<li>\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u640d\u306e\u640d\u91d1\u7b97\u5165\u8981\u4ef6\u306e\u660e\u78ba\u5316<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u4f4f\u307e\u3044\u3068\u571f\u5730\u306e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u4f4f\u307e\u3044\u3068\u571f\u5730\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh21-3\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u5236\u5ea6\u306e\u5927\u5e45\u62e1\u5145\u7b49<\/li>\n<li>\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u306b\u4fc2\u308b\u6295\u8cc7\u578b\u6e1b\u7a0e\u306e\u7dca\u6025\u63aa\u7f6e\u306e\u5275\u8a2d<\/li>\n<li>\u7701\u30a8\u30cd\u30fb\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u30fb\u8010\u9707\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\u306e\u6295\u8cc7\u578b\u6e1b\u7a0e\u5236\u5ea6\u306e\u5275\u8a2d<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u5236\u5ea6\u95a2\u4fc2\u306e\u6539\u6b63<\/li>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u6b8b\u984d\u306e\u4f4f\u6c11\u7a0e\u984d\u6e1b\u984d\u5236\u5ea6\u306e\u5275\u8a2d<\/li>\n<li>\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e1,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u5236\u5ea6\u306e\u5275\u8a2d<\/li>\n<li>\u5e73\u621021\u5e74\u53ca\u3073\u5e73\u621022\u5e74\u306b\u571f\u5730\u7b49\u306e\u5148\u884c\u53d6\u5f97\u3092\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u5275\u8a2d<\/li>\n<li>\u571f\u5730\u7b49\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306b\u4fc2\u308b\u7a0e\u7387\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u5ef6\u9577<\/li>\n<li>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u6a19\u6e96\u7a0e\u7387\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u5ef6\u9577<\/li>\n<li>\u571f\u5730\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ca0\u62c5\u8abf\u6574\u63aa\u7f6e\u306e\u5ef6\u9577<\/li>\n<li>\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u7b49\u306b\u4fc2\u308b\u5370\u7d19\u7a0e\u306e\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\u306e\u5ef6\u9577<\/li>\n<li>\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u63db\u7279\u4f8b\u306e\u5ef6\u9577<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u571f\u5730\u30fb\u4f4f\u5b85\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u91d1\u878d\u30fb\u8a3c\u5238\u306e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u91d1\u878d\u30fb\u8a3c\u5238\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh21-4\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u53ca\u3073\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u5ef6\u9577\u7b49<\/li>\n<li>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u7b49\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u7b49\u306e\u7279\u4f8b\u306e\u5ef6\u9577\u7b49<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u9078\u629e\u53e3\u5ea7\u306b\u304a\u3051\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u306e\u7279\u4f8b\u306e\u5ef6\u9577<\/li>\n<li>\u5c11\u984d\u306e\u4e0a\u5834\u682a\u5f0f\u7b49\u6295\u8cc7\u306e\u305f\u3081\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5275\u8a2d<\/li>\n<li>\u30ab\u30d0\u30fc\u30c9\u30ef\u30e9\u30f3\u30c8\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u65b9\u5f0f\u7b49\u306e\u898b\u76f4\u3057<\/li>\n<li>\u7279\u5b9a\u53e3\u5ea7\u5185\u4fdd\u7ba1\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u6240\u5f97\u8a08\u7b97\u7b49\u306e\u7279\u4f8b\u7b49<\/li>\n<li>\u7279\u5b9a\u53e3\u5ea7\u3078\u306e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u4fdd\u7ba1\u306e\u59d4\u8a17\u306b\u95a2\u3059\u308b\u7279\u4f8b\u306e\u5ec3\u6b62<\/li>\n<li>\u7279\u5b9a\u7ba1\u7406\u4f1a\u682a\u5f0f\u304c\u4fa1\u5024\u3092\u5931\u3063\u305f\u5834\u5408\u306e\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u306e\u62e1\u5927<\/li>\n<li>\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u81ea\u5df1\u306e\u682a\u5f0f\u306e\u516c\u958b\u8cb7\u4ed8\u3051\u306e\u5834\u5408\u306e\u307f\u306a\u3057\u914d\u5f53\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577<\/li>\n<li>\u516c\u5171\u6cd5\u4eba\u7b49\u53c8\u306f\u91d1\u878d\u6a5f\u95a2\u7b49\u304c\u63d0\u51fa\u3059\u308b\u56fd\u5916\u516c\u793e\u50b5\u7b49\u306e\u5229\u5b50\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e0d\u9069\u7528\u7533\u544a\u66f8\u306e\u4e0d\u63d0\u51fa<\/li>\n<li>\u5185\u56fd\u6cd5\u4eba\u7b49\u304c\u56fd\u5185\u306b\u304a\u3044\u3066\u767a\u884c\u3055\u308c\u305f\u4e0a\u5834\u516c\u52df\u682a\u5f0f\u6295\u8cc7\u4fe1\u8a17\u306b\u4fc2\u308b\u4fe1\u8a17\u5951\u7d04\u306e\u7d42\u4e86\u7b49\u306b\u3088\u308a\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u92ad\u7b49\u306e\u3046\u3061\u53ce\u76ca\u306e\u5206\u914d\u90e8\u5206\u306e\u975e\u8ab2\u7a0e<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u56fd\u969b\u8ab2\u7a0e\u306e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u56fd\u969b\u8ab2\u7a0e\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh21-5\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5916\u56fd\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u5275\u8a2d<\/li>\n<li>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306e\u6539\u6b63<\/li>\n<li>\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/li>\n<li>\u6295\u8cc7\u7d44\u5408\u306b\u51fa\u8cc7\u3092\u884c\u3046\u5916\u56fd\u7d44\u5408\u54e1\u306b\u5bfe\u3059\u308b\u63aa\u7f6e<\/li>\n<li>\u5916\u56fd\u6cd5\u4eba\u304c\u53d7\u3051\u308b\u5272\u5f15\u50b5\u306e\u511f\u9084\u5dee\u76ca\u306b\u4fc2\u308b\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u7bc4\u56f2\u7b49<\/li>\n<li>\u793e\u50b5\u3001\u682a\u5f0f\u7b49\u306e\u632f\u66ff\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u632f\u66ff\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u306b\u3088\u308a\u751f\u305a\u308b\u6240\u5f97<\/li>\n<li>\u50b5\u5238\u73fe\u5148\u53d6\u5f15\u304b\u3089\u751f\u305a\u308b\u6240\u5f97<\/li>\n<li>\u5916\u56fd\u5b50\u4f1a\u793e\u914d\u5f53\u76ca\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u5275\u8a2d\u7b49\u306b\u4f34\u3046\u5730\u65b9\u7a0e\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2165\u3015\u3000\u81ea\u52d5\u8eca\u30fb\u9053\u8def\u306e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u81ea\u52d5\u8eca\u30fb\u9053\u8def\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh21-6\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4f4e\u516c\u5bb3\u8eca\u8cfc\u5165\u306b\u4fc2\u308b\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306e\u8efd\u6e1b\u30fb\u514d\u9664\uff08\u56fd\u7a0e\uff09<\/li>\n<li>\u4f4e\u516c\u5bb3\u8eca\u8cfc\u5165\u306b\u4fc2\u308b\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u306e\u8efd\u6e1b\u30fb\u514d\u9664\uff08\u5730\u65b9\u7a0e\uff09<\/li>\n<li>\u9053\u8def\u7279\u5b9a\u8ca1\u6e90\u306e\u4e00\u822c\u8ca1\u6e90\u5316<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2166\u3015\u3000\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u305d\u306e\u4ed6\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh21-7\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u5236\u5ea6\u306e\u6539\u7d44<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u5e73\u621021\u5e74\u5ea6\u6539\u6b63<\/li>\n<li>\u7a0e\u5236\u306e\u629c\u672c\u7684\u306a\u6539\u9769\u306b\u4fc2\u308b\u63aa\u7f6e<\/li>\n<li>\u300c\u7d4c\u6e08\u5371\u6a5f\u5bfe\u7b56\u300d\u306b\u3088\u308b\u7a0e\u5236\u6539\u6b63\u306e\u6982\u8981\uff08\u7dca\u6025\u53ce\u9332\uff09<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3001\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"font-size: 12px;\">\u3008\u51e1\u4f8b\u3009<br \/>\n\u6240\u6cd5\u2026\u6240\u5f97\u7a0e\u6cd5\u3001\u6240\u4ee4\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6cd5\u6cd5\u2026\u6cd5\u4eba\u7a0e\u6cd5\u3001\u6cd5\u4ee4\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6cd5\u898f\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u63aa\u6cd5\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u63aa\u4ee4\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u3001\u63aa\u898f\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u5730\u6cd5\u2026\u5730\u65b9\u7a0e\u6cd5\u3001\u5730\u6cd5\u9644\u2026\u5730\u65b9\u7a0e\u6cd5\u9644\u5247\u3001\u5e7321\u6539\u6240\u6cd5\u7b49\u9644\u2026\u5e73\u621021\u5e74\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u9644\u5247\u3001\u5e7321\u6539\u6cd5\u4ee4\u9644\u2026\u5e73\u621021\u5e74\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u65bd\u884c\u4ee4\u9644\u5247\u3001\u5e7321\u6539\u6240\u4ee4\u9644\u2026\u5e73\u621021\u5e74\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u65bd\u884c\u4ee4\u9644\u5247\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\u2026\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\uff08\u6ce8\uff09\u3000\u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u539f\u5247\u3068\u3057\u3066<span style=\"text-decoration: underline;\">\u5e73\u621021\u5e74\uff16\u670826\u65e5\u73fe\u5728<\/span>\u306e\u6cd5\u4ee4\u7b49\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/span>\n<\/div>\n<\/div>\n<\/div>\n<p><span id=\"no3\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 \u306f\u3057\u304c\u304d\u3000\uff08<a title=\"\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u306f\u3058\u3081\u306b\uff09\" href=\"https:\/\/profession-net.com\/taxreformh20-0\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u6cd5\u4eba\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh20-1\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u5927\u5e45\u7c21\u7d20\u5316\uff0d\u662d\u548c39\u5e74\u4ee5\u6765\u306e\u5927\u5e45\u898b\u76f4\u3057\uff0d390\u533a\u5206\u309255\u533a\u5206\u306b\u3001\u56fd\u969b\u7af6\u4e89\u529b\u306e\u5f37\u5316\u3068\u7a0e\u52d9\u30b3\u30b9\u30c8\u6e1b\uff0d<\/li>\n<li>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u5f37\u5316<\/li>\n<li>\u60c5\u5831\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/li>\n<li>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306e\u5ef6\u9577<\/li>\n<li>\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u7279\u4f8b\u306e\u5ef6\u9577<\/li>\n<li>\u6b20\u640d\u306e\u7e70\u623b\u3057\u9084\u4ed8\u306e\u4e0d\u9069\u7528\u306e\u9069\u7528\u9664\u5916\u63aa\u7f6e\u306e\u5ef6\u9577<\/li>\n<li>\u4eba\u6750\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u62e1\u5145\u30fb\u5ef6\u9577\uff0d\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u306e\u4e2d\u306b\u4f4d\u7f6e\u4ed8\u3051\uff0d\u6559\u80b2\u8a13\u7df4\u8cbb\u3092\u5897\u52a0\u3067\u304d\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u306b\u3082\u9069\u7528\u62e1\u5927\u7b49\uff0d<\/li>\n<li>\u4f01\u696d\u518d\u751f\u7a0e\u5236\u306e\u7279\u4f8b\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u79c1\u7684\u6574\u7406\u8981\u4ef6\u306e\u7de9\u548c\uff0d\u4fe1\u7528\u4fdd\u8a3c\u5354\u4f1a\u306e\u8ffd\u52a0\u7b49\uff0d<\/li>\n<li>\u5de5\u4e8b\u53ce\u76ca\u306e\u8a08\u4e0a\u65b9\u6cd5\u7b49\u306e\u898b\u76f4\u3057<\/li>\n<li>\u511f\u5374\u8cc7\u7523\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff09\u306e\u4fa1\u683c\u306e\u7b97\u51fa\u65b9\u6cd5\u306e\u898b\u76f4\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u516c\u76ca\u6cd5\u4eba\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u516c\u76ca\u6cd5\u4eba\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh20-2\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u516c\u76ca\u6cd5\u4eba\u306e\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff0d\u6c11\u9593\u304c\u62c5\u3046\u516c\u76ca\u6d3b\u52d5\u306e\u63a8\u9032\uff0d\u55b6\u5229\u4e8b\u696d\u306e\u8ab2\u7a0e\u5f37\u5316\u3001\u8a8d\u5b9a\u516c\u76ca\u6cd5\u4eba\u306f\u975e\u8ab2\u7a0e\u62e1\u5927\u7b49\uff0d<\/li>\n<li>\u516c\u76ca\u6cd5\u4eba\u95a2\u4fc2\u7a0e\u5236\u306e\u6574\u5099\u7b49<\/li>\n<li>\u516c\u76ca\u6cd5\u4eba\u5236\u5ea6\u6539\u9769\u306b\u4f34\u3046\u5730\u65b9\u7a0e\u95a2\u9023\u306e\u63aa\u7f6e<\/li>\n<li>NPO\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u62e1\u5145\u7b49<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u76f8\u7d9a\u8d08\u4e0e\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u76f8\u7d9a\u8d08\u4e0e\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh20-3\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u5275\u8a2d\uff0d\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u5bfe\u5fdc\u3059\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u5c0e\u5165\u7b49\u3002\u6cd5\u5b9a\u76f8\u7d9a\u5206\u8ab2\u7a0e\u65b9\u5f0f\u304b\u3089\u907a\u7523\u53d6\u5f97\u8ab2\u7a0e\u65b9\u5f0f\u3078\uff0d<\/li>\n<li>\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u5275\u8a2d<\/li>\n<li>\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u4fc2\u308b\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u306b\u304a\u3051\u308b\u55b6\u696d\u6a29\u306e\u8a55\u4fa1\u306e\u898b\u76f4\u3057<\/li>\n<li>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u5ef6\u9577<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u4f4f\u5b85\u571f\u5730\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u4f4f\u5b85\u571f\u5730\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh20-4\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4f4f\u5b85\u306e\u7701\u30a8\u30cd\u6539\u4fee\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\uff0d\u5929\u4e95\u3001\u58c1\u3001\u5e8a\u3001\u7a93\u306a\u3069\u306e\u65ad\u71b1\u5de5\u4e8b\u8cbb\u7528\u306b\u4fc2\u308b\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306e\uff12\uff05\u3092\uff15\u5e74\u9593\u63a7\u9664\uff0d<\/li>\n<li>\u9577\u671f\u512a\u826f\u4f4f\u5b85\uff08\u300c200\u5e74\u4f4f\u5b85\u300d\uff09\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\uff0d\u767b\u9332\u514d\u8a31\u7a0e\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u7a0e\u7387\u8efd\u6e1b\u7b49\uff0d<\/li>\n<li>\u571f\u5730\u306e\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u767b\u8a18\u7b49\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306e\u5ef6\u9577\uff0d\u5e73\u621023\u5e74\uff13\u670831\u65e5\u307e\u3067\uff13\u5e74\u5ef6\u9577\uff0d<\/li>\n<li>\u65b0\u7bc9\u5bb6\u5c4b\u7b49\u3092\u3081\u3050\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057<\/li>\n<li>\u65b0\u7bc9\u4f4f\u5b85\u7279\u4f8b\u9069\u7528\u4f4f\u5b85\u7528\u571f\u5730\u306b\u4fc2\u308b\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u6e1b\u984d\u63aa\u7f6e<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u91d1\u878d\u8a3c\u5238\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u91d1\u878d\u8a3c\u5238\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh20-5\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u4e00\u4f53\u5316\u3078\u306e\u63aa\u7f6e\uff08\u5e73\u621021\u5e74\u304b\u3089\uff09\uff0d\u682a\u5f0f\u8b72\u6e21\u640d\u5931\u3068\u914d\u5f53\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u53ef\u80fd\u30fb\u682a\u5f0f\u8b72\u6e21\u76ca\u306e10\uff05\u8efd\u6e1b\u7a0e\u7387\u306f500\u4e07\u5186\u4ee5\u4e0b\u306b\u9650\u308a\uff12\u5e74\u5ef6\u9577\u30fb\u914d\u5f53\u6240\u5f97\u306e10\uff05\u8efd\u6e1b\u7a0e\u7387\u306f100\u4e07\u5186\u306b\u9650\u308a\uff12\u5e74\u5ef6\u9577\uff0d<\/li>\n<li>\u30a8\u30f3\u30b8\u30a7\u30eb\u7a0e\u5236\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u62e1\u5145\uff0d\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306e\u4e0a\u9650\u5f15\u304d\u4e0a\u3052\u7b49\uff0d<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2165\u3015\u3000\u5730\u65b9\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u5730\u65b9\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh20-6\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u5206\u96e2\u30fb\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u5275\u8a2d\uff0d2009\u5e74\u5ea6\u304b\u3089\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u8b72\u4e0e\u7a0e\u3068\u3057\u3066\u90fd\u9053\u5e9c\u770c\u306b\u8b72\u4e0e\uff0d<\/li>\n<li>\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u304a\u3051\u308b\u5bc4\u9644\u91d1\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u5275\u8a2d\uff09<\/li>\n<li>\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u516c\u7684\u5e74\u91d1\u304b\u3089\u306e\u7279\u5225\u5fb4\u53ce\u5236\u5ea6\u306e\u5c0e\u5165<\/li>\n<li>\u81ea\u52d5\u8eca\u95a2\u4fc2\u8af8\u7a0e\u306e\u7c21\u7d20\u5316\u63aa\u7f6e\u306e\u5275\u8a2d<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2166\u3015\u3000\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh20-7\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u7a0e\u52d9\u624b\u7d9a\u306e\u96fb\u5b50\u5316\u4fc3\u9032\u63aa\u7f6e<\/li>\n<li>\u4e8b\u524d\u7167\u4f1a\u306b\u5bfe\u3059\u308b\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306e\u6539\u5584<\/li>\n<li>\u4e0d\u670d\u7533\u7acb\u3066\u624b\u7d9a\u306e\u6574\u5099<\/li>\n<li>\u9152\u7a0e\u306e\u898b\u76f4\u3057<\/li>\n<li>\u30c8\u30f3\u6570\u6a19\u6e96\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u6539\u6b63\u4e8b\u9805<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3001\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"font-size: 12px;\">\u3008\u51e1\u4f8b\u3009<br \/>\n\u6240\u6cd5\u2026\u6240\u5f97\u7a0e\u6cd5\u3001\u6240\u4ee4\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6240\u898f\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u6cd5\u6cd5\u2026\u6cd5\u4eba\u7a0e\u6cd5\u3001\u6cd5\u4ee4\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6cd5\u898f\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u63aa\u6cd5\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u63aa\u4ee4\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u3001\u6d88\u6cd5\u2026\u6d88\u8cbb\u7a0e\u6cd5\u3001\u5730\u6cd5\u2026\u5730\u65b9\u7a0e\u6cd5\u3001\u5730\u4ee4\u2026\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u5730\u6cd5\u9644\u2026\u5730\u65b9\u7a0e\u6cd5\u9644\u5247\u3001\u5730\u4ee4\u9644\u2026\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4\u9644\u5247\u3001\u767b\u514d\u6cd5\u2026\u767b\u9332\u514d\u8a31\u7a0e\u6cd5\u3001\u56fd\u901a\u6cd5\u2026\u56fd\u7a0e\u901a\u5247\u6cd5\u3001\u56fd\u5fb4\u6cd5\u2026\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u3001\u5e7320\u6539\u6240\u6cd5\u7b49\u9644\u2026\u5e73\u621020\u5e74\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u7b2c23\u53f7\uff09\u300d\u9644\u5247\u3001\u5e7320\u6539\u5730\u6cd5\u9644\u2026\u5e73\u621020\u5e74\u300c\u5730\u6cd5\u7a0e\u6cd5\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u7b2c21\u53f7\uff09\u300d\u9644\u5247\u7d4c\u904e\u63aa\u7f6e\u4ee4\u2026\u5e73\u621020\u5e74\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u9644\u5247\u7b2c\uff11\uff11\uff19\u6761\u306e\uff12\u306e\u898f\u5b9a\u306b\u3088\u308b\u7d4c\u904e\u63aa\u7f6e\u3092\u5b9a\u3081\u308b\u653f\u4ee4\u300d<br \/>\n\uff08\u6ce8\uff09\u3000\u672c\u5c0f\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621020\u5e74\uff14\u670830\u65e5<\/span>\u306b\u7b2c169\u56de\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u305f\u7a0e\u5236\u6539\u6b63\u95a2\u9023\u6cd5\u7b49\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/span>\n<\/div>\n<\/div>\n<\/div>\n<span id=\"no2\">\u3000\u3000<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 \u306f\u3057\u304c\u304d\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u306f\u3058\u3081\u306b\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-0\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u6cd5\u4eba\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-1\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u4e00\u3009\u3000\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u306e\u629c\u672c\u7684\u898b\u76f4\u3057\uff0d40\u5e74\u632f\u308a\u3068\u306a\u308b\u5236\u5ea6\u5275\u8a2d\u4ee5\u6765\u306e\u5927\u6539\u6b63\uff01\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-1#1\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u6b8b\u5b58\u4fa1\u984d\u3068\u511f\u5374\u53ef\u80fd\u9650\u5ea6\u984d\u306e\u64a4\u5ec3<\/li>\n<li>\u65e2\u5b58\u8cc7\u7523<\/li>\n<li>\u6280\u8853\u9032\u6b69\u306e\u8457\u3057\u3044IT \u5206\u91ce\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u77ed\u7e2e<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u4e8c\u3009\u3000\u5f79\u54e1\u7d66\u4e0e\u95a2\u4fc2\u306e\u6539\u6b63\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-1#2\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u306e\u660e\u78ba\u5316<\/li>\n<li>\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306e\u5c4a\u51fa\u7b49\u306e\u898b\u76f4\u3057<\/li>\n<li>\u7279\u6b8a\u652f\u914d\u540c\u65cf\u4f1a\u793e\u306e\u696d\u52d9\u4e3b\u5bb0\u5f79\u54e1\u7d66\u4e0e\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650\u63aa\u7f6e\u306e\u898b\u76f4\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u4e09\u3009\u3000\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u306b\u3088\u308b\u7a0e\u5236\u306e\u6539\u6b63\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-1#3\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u30ea\u30fc\u30b9\u53d6\u5f15\u95a2\u4fc2\u7a0e\u5236\u306e\u6574\u5099<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u56db\u3009\u3000\u4e2d\u5c0f\u4f01\u696d\u95a2\u4fc2\u7a0e\u5236\u306e\u6539\u6b63\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-1#4\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4e2d\u5c0f\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u8ab2\u7a0e\u5236\u5ea6\u306e\u64a4\u5ec3<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u7b49\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u306e\u898b\u76f4\u3057\u30fb\u5ef6\u9577<\/li>\n<li>\u96c6\u7a4d\u533a\u57df\u306b\u304a\u3051\u308b\u96c6\u7a4d\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u7279\u5225\u511f\u5374\u5236\u5ea6\u306e\u5275\u8a2d<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u4e94\u3009\u3000\u305d\u306e\u4ed6\u306e\u6cd5\u4eba\u7a0e\u5236\u95a2\u4fc2\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-1#5\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4f01\u696d\u306b\u5bfe\u3059\u308b\u5b50\u80b2\u3066\u6e1b\u7a0e\u63aa\u7f6e\u306e\u5275\u8a2d<\/li>\n<li>\u4e8b\u696d\u9769\u65b0\u8a2d\u5099\u306e\u7279\u5225\u511f\u5374\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u7d4c\u55b6\u6240\u5f97\u5b89\u5b9a\u5bfe\u7b56\u7b49\u306e\u5c0e\u5165\u306b\u4f34\u3046\u7279\u4f8b\u63aa\u7f6e\u306e\u5275\u8a2d<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u4fe1\u8a17\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u4fe1\u8a17\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-2\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4fe1\u8a17\u5236\u5ea6\u306e\u3042\u3089\u307e\u3057<\/li>\n<li>\u6539\u6b63\u4fe1\u8a17\u6cd5\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/li>\n<li>\u6539\u6b63\u4fe1\u8a17\u6cd5\u306b\u4f34\u3046\u4fe1\u8a17\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u56fd\u969b\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u56fd\u969b\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-3\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4e09\u89d2\u5408\u4f75\u7b49<\/li>\n<li>\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u306e\u7d44\u7e54\u518d\u7de8\u306b\u4f34\u3046\u56fd\u969b\u7684\u79df\u7a0e\u56de\u907f\u306e\u9632\u6b62\u63aa\u7f6e<\/li>\n<li>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u6539\u5584\u63aa\u7f6e<\/li>\n<li>\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u5224\u5b9a\u8981\u4ef6\u306e\u898b\u76f4\u3057\u53ca\u3073\u9069\u7528\u9664\u5916\u306e\u66f8\u985e\u4fdd\u5b58<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u56fd\u969b\u8ab2\u7a0e\u95a2\u9023\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u76f8\u7d9a\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u76f8\u7d9a\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-4\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u7279\u5b9a\u540c\u65cf\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u7279\u4f8b\u306e\u5275\u8a2d<\/li>\n<li>\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u7a2e\u985e\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u7b49\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u660e\u78ba\u5316<\/li>\n<li>\u4eee\u88c5\u53c8\u306f\u96a0\u307a\u3044\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u914d\u5076\u8005\u7a0e\u984d\u8efd\u6e1b\u63aa\u7f6e\u306e\u898b\u76f4\u3057<\/li>\n<li>\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u306e\u7bc4\u56f2\u306b\u56fd\u5916\u751f\u547d\u4fdd\u967a\u7b49\u3092\u8ffd\u52a0<\/li>\n<li>\u53d6\u5f97\u8cbb\u52a0\u7b97\u7279\u4f8b\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u984d\u304c\u6e1b\u5c11\u3057\u305f\u5834\u5408\u306e\u5ef6\u6ede\u7a0e\u306e\u4e00\u90e8\u514d\u9664<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u571f\u5730\u5efa\u7269\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u571f\u5730\u5efa\u7269\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-5\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u5236\u5ea6\u306e\u62e1\u5145\u7b49<\/li>\n<li>\u4f4f\u5b85\u306e\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<li>\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u63db\u7279\u4f8b\uff08\u6cd5\u4eba17\u53f7\u8cb7\u63db\u3048\u30fb\u500b\u4eba16\u53f7\u8cb7\u63db\u3048\uff09\u306e\u5ef6\u9577<\/li>\n<li>2,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u8907\u6570\u5e74\u63a7\u9664\u306e\u9069\u7528\u5236\u9650<\/li>\n<li>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u30fb\u4ea4\u63db\u7279\u4f8b\u306e\u5ef6\u9577\u3068\u76f8\u7d9a\u7b49\u306e\u5c45\u4f4f\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b\u306e\u5ec3\u6b62\u7b49<\/li>\n<li>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u5834\u5408\u53ca\u3073\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u7b49\u306e\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577<\/li>\n<li>\u512a\u826f\u8cc3\u8cb8\u4f4f\u5b85\u7b49\u306e\u5272\u5897\u511f\u5374\u5236\u5ea6\u306e\u7e2e\u6e1b\u5ef6\u9577<\/li>\n<li>\u7279\u5b9a\u518d\u958b\u767a\u5efa\u7bc9\u7269\u7b49\u306e\u5272\u5897\u511f\u5374\u5236\u5ea6\u306e\u898b\u76f4\u3057\u5ef6\u9577<\/li>\n<li>\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u7b49\u306b\u4fc2\u308b\u5370\u7d19\u7a0e\u306e\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\u306e\u5ef6\u9577<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u571f\u5730\u5efa\u7269\u95a2\u4fc2\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2165\u3015\u3000\u91d1\u878d\u8a3c\u5238\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u91d1\u878d\u8a3c\u5238\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-6\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306e\uff11\u5e74\u5ef6\u9577<\/li>\n<li>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u516c\u958b\u8cb7\u4ed8\u3051\u306e\u5834\u5408\u306e\u307f\u306a\u3057\u914d\u5f53\u8ab2\u7a0e\u7279\u4f8b\u306e\u5ef6\u9577<\/li>\n<li>\u30a8\u30f3\u30b8\u30a7\u30eb\u7a0e\u5236\u306e\u62e1\u5145<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2166\u3015\u3000\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-7\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u96fb\u5b50\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3057\u305f\u500b\u4eba\u306e\u96fb\u5b50\u7533\u544a\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d<\/li>\n<li>\u7a0e\u52d9\u624b\u7d9a\u306e\u96fb\u5b50\u5316\u4fc3\u9032\u63aa\u7f6e<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2167\u3015\u3000\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u95a2\u4fc2\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u95a2\u4fc2\uff09\" href=\"https:\/\/profession-net.com\/taxreformh19-8\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u518d\u30c1\u30e3\u30ec\u30f3\u30b8\u652f\u63f4\u5bc4\u9644\u91d1\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<li>\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u63a7\u9664\u5bfe\u8c61\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052<\/li>\n<li>\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u306e\u6539\u6b63<\/li>\n<li>\u305f\u3070\u3053\u7a0e\u306e\u6539\u6b63<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u30fb\u4e0a\u897f \u5de6\u5927\u4fe1\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"font-size: 12px;\">\u3008\u51e1\u4f8b\u3009<br \/>\n\u6240\u6cd5\u2026\u6240\u5f97\u7a0e\u6cd5\u3001\u6240\u4ee4\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6cd5\u6cd5\u2026\u6cd5\u4eba\u7a0e\u6cd5\u3001\u6cd5\u4ee4\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6cd5\u898f\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u63aa\u6cd5\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u63aa\u4ee4\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u3001\u63aa\u898f\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u6d88\u6cd5\u2026\u6d88\u8cbb\u7a0e\u6cd5\u3001\u5730\u6cd5\u2026\u5730\u65b9\u7a0e\u6cd5\u3001\u5730\u4ee4\u2026\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u5730\u6cd5\u9644\u5247\u2026\u5730\u65b9\u7a0e\u6cd5\u9644\u5247\u3001\u5730\u4ee4\u9644\u5247\u2026\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4\u9644\u5247\u3001\u767b\u514d\u6cd5\u2026\u767b\u9332\u514d\u8a31\u7a0e\u6cd5\u3001\u901a\u5247\u6cd5\u2026\u56fd\u7a0e\u901a\u5247\u6cd5\u3001\u5fb4\u53ce\u6cd5\u2026\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u3001\u79df\u7a0e\u6761\u7d04\u7279\u4f8b\u6cd5\u2026\u79df\u7a0e\u6761\u7d04\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u3001\u5e7319\u6539\u6b63\u6240\u6cd5\u7b49\u9644\u5247\u2026\u5e73\u621019\u5e74\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u9644\u5247\u3001\u5e7319\u6539\u6b63\u5730\u6cd5\u9644\u5247\u2026\u5e73\u621019\u5e74\u5730\u65b9\u7a0e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u9644\u5247\u3001\u5e7319\u6539\u6b63\u6240\u4ee4\u9644\u5247\u2026\u5e73\u621019\u5e74\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\u9644\u5247\u3001\u5e7319\u6539\u6b63\u76f8\u4ee4\u9644\u5247\u2026\u5e73\u621019\u5e74\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\u9644\u5247\u3001\u5e7319\u6539\u63aa\u4ee4\u9644\u5247\u2026\u5e73\u621019\u5e74\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\u9644\u5247<br \/>\n\uff08\u6ce8\uff09 \u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f<span style=\"text-decoration: underline;\">\u5e73\u621019\u5e74\uff14\u6708\uff11\u65e5<\/span>\u73fe\u5728\u306e\u6cd5\u4ee4\u7b49\u306b\u3088\u3063\u3066\u3044\u307e\u3059\u3002<\/span>\n<\/div>\n<\/div>\n<\/div>\n<span id=\"no1\">\u3000\u3000<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#B0C4DE;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><strong>\u25b7 \u306f\u3057\u304c\u304d\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u306f\u3058\u3081\u306b\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-0\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2160\u3015\u3000\u6cd5\u4eba\u95a2\u9023\u7a0e\u5236\u306e\u6539\u6b63\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u95a2\u9023\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-1\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u4e00\u3009\u3000\u4f1a\u793e\u6cd5\u65bd\u884c\u306b\u3088\u308b\u6c7a\u7b97\u7533\u544a\u5b9f\u52d9\u306e\u5909\u66f4\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u95a2\u9023\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-1#1\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u4e8c\u3009\u3000\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u8ab2\u7a0e\u5236\u5ea6\u306e\u629c\u672c\u7684\u898b\u76f4\u3057\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u95a2\u9023\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-1#2\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u4e09\u3009\u3000\u4f1a\u793e\u6cd5\u306e\u5236\u5b9a\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6574\u5099\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u95a2\u9023\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-1#3\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u53d7\u53d6\u914d\u5f53\u7b49\u3001\u307f\u306a\u3057\u914d\u5f53\u306e\u53d6\u6271\u3044\u306e\u6574\u5099<\/li>\n<li>\u682a\u5f0f\u7b49\u306e\u53d6\u5f15\u306e\u53d6\u6271\u3044<\/li>\n<li>\u914d\u5f53\u306e\u6d41\u51fa\u6642\u671f\u7b49\u306e\u898b\u76f4\u3057<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u56db\u3009\u3000\u5f79\u54e1\u7d66\u4e0e\u306e\u640d\u91d1\u7b97\u5165\u5236\u5ea6\u306e\u898b\u76f4\u3057\u7b49\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u95a2\u9023\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-1#4\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u306e\u640d\u91d1\u7b97\u5165<\/li>\n<li>\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306e\u640d\u91d1\u7b97\u5165<\/li>\n<li>\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\u306e\u640d\u91d1\u7b97\u5165<\/li>\n<li>\u7279\u6b8a\u652f\u914d\u540c\u65cf\u4f1a\u793e\u306e\u5f79\u54e1\u7d66\u4e0e\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u90e8\u5206\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u63aa\u7f6e<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u4e94\u3009\u3000\u4e2d\u5c0f\u4f01\u696d\u30fb\u30d9\u30f3\u30c1\u30e3\u30fc\u652f\u63f4\u95a2\u4fc2\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u95a2\u9023\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-1#5\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u7279\u4f8b\u306e\u5ef6\u9577\u53ca\u3073\u8ab2\u7a0e\u306e\u7bc4\u56f2\u306e\u660e\u78ba\u5316<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306e\u5ef6\u9577\u53ca\u3073\u640d\u91d1\u7b97\u5165\u984d\u306e\u898b\u76f4\u3057<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u8005\u306b\u5bfe\u3059\u308b\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u306e\u4e0d\u9069\u7528\u63aa\u7f6e\u306e\u5ef6\u9577<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\u30fb\u5ef6\u9577<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u516d\u3009\u3000\u7814\u7a76\u958b\u767a\u7a0e\u5236\u30fb\u60c5\u5831\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u95a2\u9023\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-1#6\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u8a66\u9a13\u7814\u7a76\u8cbb\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306e\u898b\u76f4\u3057\u30fb\u5f37\u5316<\/li>\n<li>\u60c5\u5831\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u306e\u5275\u8a2d<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u4e03\u3009\u3000\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u7b49\u306e\u6539\u6b63\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u95a2\u9023\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-1#7\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u682a\u5f0f\u4ea4\u63db\u30fb\u682a\u5f0f\u79fb\u8ee2\u306b\u4fc2\u308b\u7a0e\u5236\u306e\u672c\u5247\u5316\u3068\u7a0e\u5236\u306e\u6574\u5099<\/li>\n<li>\u975e\u9069\u683c\u5408\u4f75\u7b49\u306b\u4fc2\u308b\u53d7\u5165\u51e6\u7406\u306e\u898b\u76f4\u3057<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u516b\u3009\u3000\u56fd\u969b\u8ab2\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u6cd5\u4eba\u95a2\u9023\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-1#8\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u975e\u6c38\u4f4f\u8005\u5236\u5ea6\u306e\u5bfe\u8c61\u8005\u306e\u898b\u76f4\u3057<\/li>\n<li>\u904e\u5c11\u8cc7\u672c\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/li>\n<li>\u6761\u7d04\u76f8\u624b\u56fd\u304b\u3089\u72af\u5247\u8abf\u67fb\u76ee\u7684\u306e\u60c5\u5831\u63d0\u4f9b\u8981\u8acb\u306b\u57fa\u3065\u304f\u60c5\u5831\u53ce\u96c6\u624b\u7d9a\u306e\u6574\u5099<\/li>\n<li>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u300c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u300d\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u6574\u5099<\/li>\n<li>\u79df\u7a0e\u6761\u7d04\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e<\/li>\n<li>\u671f\u9650\u5ef6\u9577<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2161\u3015\u3000\u571f\u5730\u5efa\u7269\u306b\u4fc2\u308b\u7a0e\u5236\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u571f\u5730\u5efa\u7269\u306b\u4fc2\u308b\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-2\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u4e00\u3009\u3000\u5730\u9707\u5bfe\u7b56\u7a0e\u5236\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u571f\u5730\u5efa\u7269\u306b\u4fc2\u308b\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-2#1\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u65e2\u5b58\u4f4f\u5b85\u306e\u8010\u9707\u6539\u4fee\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u5236\u5ea6\u306e\u5275\u8a2d<\/li>\n<li>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5275\u8a2d<\/li>\n<li>\u4e8b\u696d\u7528\u5efa\u7bc9\u7269\u306b\u306f\uff12\u5e74\u9593\u306e\u7279\u5225\u511f\u5374\u5236\u5ea6\u306e\u5c0e\u5165<\/li>\n<li>\u65e2\u5b58\u4f4f\u5b85\u3092\u8010\u9707\u6539\u4fee\u3057\u305f\u5834\u5408\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6e1b\u984d\u5236\u5ea6\u306e\u5275\u8a2d<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3008\u4e8c\u3009\u3000\u571f\u5730\u6d41\u901a\u8ab2\u7a0e\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u571f\u5730\u5efa\u7269\u306b\u4fc2\u308b\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-2#2\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u571f\u5730\u3092\u58f2\u8cb7\u3057\u305f\u5834\u5408\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306e\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u5ef6\u9577\u7b49<\/li>\n<li>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u6a19\u6e96\u7a0e\u7387\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u5ef6\u9577\u7b49<\/li>\n<li>\u571f\u5730\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7a0e\u8ca0\u62c5\u306e\u8abf\u6574\u63aa\u7f6e\u7b49\u306e\u7d99\u7d9a\u7b49<\/li>\n<li>\u571f\u5730\u306b\u4fc2\u308b\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u7a0e\u8ca0\u62c5\u306e\u8abf\u6574\u63aa\u7f6e\u7b49\u306e\u7d99\u7d9a\u7b49<\/li>\n<li>\u65b0\u7bc9\u4f4f\u5b85\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6e1b\u984d\u63aa\u7f6e\u306e\u5ef6\u9577<\/li>\n<li>\u9ad8\u9f62\u8005\u5411\u3051\u512a\u826f\u8cc3\u8cb8\u4f4f\u5b85\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6e1b\u984d\u63aa\u7f6e\u306e\u5ef6\u9577<\/li>\n<li>\u7279\u5b9a\u5e02\u306e\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730\u3092\u8ee2\u7528\u3057\u305f\u5834\u5408\u306e\u65b0\u7bc9\u8cc3\u8cb8\u4f4f\u5b85\u7b49\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6e1b\u984d\u63aa\u7f6e\u306e\u898b\u76f4\u3057\u7b49<\/li>\n<li>\u512a\u826f\u8cc3\u8cb8\u4f4f\u5b85\u7b49\u306e\u5272\u5897\u511f\u5374\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306e\u5834\u5408\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u5236\u5ea6\u306e\u898b\u76f4\u3057\u7b49<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2162\u3015\u3000\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-3\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u7269\u7d0d\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/li>\n<li>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u7279\u4f8b\u5ef6\u9577<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2163\u3015\u3000\u56fd\u30fb\u5730\u65b9\u3092\u901a\u305a\u308b\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u56fd\u30fb\u5730\u65b9\u3092\u901a\u305a\u308b\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-4\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u56fd\u304b\u3089\u5730\u65b9\u3078\u306e\uff13\u5146\u5186\u306e\u7a0e\u6e90\u79fb\u8b72\u2015\u2015\u4f4f\u6c11\u7a0e\u7387\u306f\u4e00\u5f8b10\uff05\u306b\u3001\u6240\u5f97\u7a0e\u7387\u306f\uff15\uff05\uff5e40\uff05\u306e\uff16\u6bb5\u968e\u306b\u2015\u2015<\/li>\n<li>\u4eba\u7684\u63a7\u9664\u984d\u306e\u5dee\u306b\u57fa\u3065\u304f\u8ca0\u62c5\u5897\u306e\u6e1b\u984d\u63aa\u7f6e<\/li>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u9069\u7528\u8005\u306b\u5bfe\u3059\u308b\u8abf\u6574\u63aa\u7f6e<\/li>\n<li>\u5206\u96e2\u8ab2\u7a0e\u7b49\u306b\u4fc2\u308b\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u7a0e\u7387\u5272\u5408\u7b49<\/li>\n<li>\u7a0e\u6e90\u79fb\u8b72\u306b\u4f34\u3046\u305d\u306e\u4ed6\u6240\u8981\u306e\u63aa\u7f6e<\/li>\n<li>\u5b9a\u7387\u6e1b\u7a0e\u306e\u5ec3\u6b62\u7b49<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u2164\u3015\u3000\u305d\u306e\u4ed6\u306e\u7a0e\u5236\u306e\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\uff08<a title=\"\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u305d\u306e\u4ed6\u306e\u7a0e\u5236\uff09\" href=\"https:\/\/profession-net.com\/taxreformh18-5\/\">\u3053\u3061\u3089<\/a>\uff09<\/strong><\/h4>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\u5bc4\u4ed8\u91d1\u63a7\u9664\u306e\u5b9a\u984d\u63a7\u9664\u306e\u5f15\u4e0b\u3052<\/li>\n<li>\u8a8d\u5b9aNPO \u6cd5\u4eba\u5236\u5ea6\u306e\u8a8d\u5b9a\u8981\u4ef6\u306e\u7de9\u548c<\/li>\n<li>\u9152\u7a0e\u306e\u6539\u6b63<\/li>\n<li>\u305f\u3070\u3053\u7a0e\u306e\u5f15\u4e0a\u3052<\/li>\n<li>\u81ea\u52d5\u8eca\u30b0\u30ea\u30fc\u30f3\u5316\u7a0e\u5236\u306e\u6539\u6b63<\/li>\n<li>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u6574\u5099<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6539\u6b63<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding: 10px; padding-left: 25px; margin-bottom: 10px; border: 1px solid #DDDDDD; border-radius: 25px; background-color: #ffffff; font-size: 12px;\">\u57f7\u7b46\uff1a\u7a0e\u7406\u58eb\u3000\u6749\u7530 \u5b97\u4e45\u3001\u7a0e\u7406\u58eb\u3000\u4e0a\u897f \u5de6\u5927\u4fe1\u3000\uff0f\u3000\u4f01\u753b\u30fb\u5236\u4f5c\uff1a\u6e05\u6587\u793e<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"font-size: 12px;\">\u3008\u51e1\u4f8b\u3009<br \/>\n\u6240\u6cd5\u2026\u6240\u5f97\u7a0e\u6cd5\u3001\u6240\u4ee4\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6cd5\u6cd5\u2026\u6cd5\u4eba\u7a0e\u6cd5\u3001\u6cd5\u4ee4\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u6d88\u6cd5\u2026\u6d88\u8cbb\u7a0e\u6cd5\u3001\u6d88\u4ee4\u2026\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u63aa\u6cd5\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3001\u63aa\u4ee4\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u3001\u63aa\u898f\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u5730\u6cd5\u2026\u5730\u65b9\u7a0e\u6cd5\u3001\u5730\u6cd5\u9644\u2026\u5730\u65b9\u7a0e\u6cd5\u9644\u5247\u3001\u5730\u4ee4\u2026\u5730\u6cd5\u7a0e\u6cd5\u65bd\u884c\u4ee4\u3001\u56fd\u901a\u6cd5\u2026\u56fd\u7a0e\u901a\u5247\u6cd5\u3001\u56fd\u901a\u4ee4\u2026\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4\u3001\u5e7318\u6539\u6240\u6cd5\u7b49\u9644\u2026\u5e73\u621018\u5e74\u6cd5\u5f8b\u7b2c10\u53f7\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u9644\u5247\u3001\u5e7318\u6539\u5730\u6cd5\u9644\u2026\u5e73\u621018\u5e74\u6cd5\u5f8b\u7b2c\uff17\u53f7\u5730\u6cd5\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u9644\u5247\u3001\u5e7318\u6539\u63aa\u4ee4\u9644\u2026\u5e73\u621018\u5e74\u653f\u4ee4135\u53f7\u9644\u5247<br \/>\n\uff08\u6ce8\uff09 \u3000\u672c\u518a\u5b50\u306e\u5185\u5bb9\u306f\u3001\u4e3b\u306b<span style=\"text-decoration: underline;\">\u5e73\u621018\u5e74\uff13\u670831\u65e5<\/span>\u516c\u5e03\u306e\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u7b2c10\u53f7\uff09\u300d\u3001\u5e73\u621018\u5e74\uff13\u670825\u65e5\u516c\u5e03\u306e\u300c\u5730\u6cd5\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u7b2c\uff17\u53f7\uff09\u300d\u53ca\u3073\u305d\u308c\u3089\u306e\u95a2\u4fc2\u6539\u6b63\u653f\u7701\u4ee4\u7b49\u4e26\u3073\u306b\u5e73\u621018\u5e74\uff15\u6708\uff11\u65e5\u65bd\u884c\u306e\u300c\u4f1a\u793e\u6cd5\uff08\u5e73\u621017\u5e74\u6cd5\u5f8b\u7b2c86\u53f7\uff09\u300d\u306b\u3088\u3063\u3066\u3044\u307e\u3059\u3002<\/span>\n<\/div>\n<\/div>\n<\/div>\n<\/p><\/p><\/p><\/p><\/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\u5236\u6539\u6b63\u60c5\u5831 \u5e73\u621018\u5e74\u5ea6\u4ee5\u964d\u306e\u7a0e\u5236\u6539\u6b63\u60c5\u5831\u3092\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059\u3002\u904e\u5e74\u5ea6\u6539\u6b63\u306e\u78ba\u8a8d\u306a\u3069\u306b\u304a\u4f7f\u3044\u304f\u3060\u3055\u3044\u3002 \u4ee5\u4e0b\u306e\u5185\u5bb9\u306f\u6e05\u6587\u793e\u767a\u884c\u306e\u5c0f\u518a\u5b50\u300c\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u3092\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7528\u306b\u518d\u69cb\u6210\u3057\u305f\u3082\u306e\u3067\u3059 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[290],"tags":[],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-29 17:05:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261204"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=261204"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261204\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261204"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261204"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}