{"id":261967,"date":"2023-06-01T10:20:00","date_gmt":"2023-06-01T01:20:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261967"},"modified":"2023-05-31T11:40:03","modified_gmt":"2023-05-31T02:40:03","slug":"tax-article-493","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-493\/","title":{"rendered":"monthly TAX views\u3000-No.124-\u300c\u300e\u5b89\u500d\u664b\u4e09 \u56de\u9867\u9332\u300f\u306b\u6b74\u53f2\u7684\u306a\u4fa1\u5024\u304c\u3042\u308b\u304b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.124-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300e\u5b89\u500d\u664b\u4e09 \u56de\u9867\u9332\u300f\u306b\u6b74\u53f2\u7684\u306a\u4fa1\u5024\u304c\u3042\u308b\u304b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u7814\u7a76\u4e3b\u5e79<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5b89\u500d\u664b\u4e09\u5143\u7dcf\u7406\u304c\u8aad\u58f2\u65b0\u805e\u793e\u306e\u6a4b\u672c\u4e94\u90ce\u6c0f\u3068\u5c3e\u5c71\u5b8f\u6c0f\u306e\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u306b\u5fdc\u3058\u305f\u300e\u5b89\u500d\u664b\u4e09\u3000\u56de\u9867\u9332\u300f\u304c\u4e2d\u592e\u516c\u8ad6\u65b0\u793e\u304b\u3089\u4eca\u5e74\uff12\u6708\u306b\u767a\u520a\u3055\u308c\u305f\u3002\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u306f2020\u5e7410\u6708\u304b\u30892021\u5e7410\u6708\u307e\u3067\u8a0818\u56de\u300136\u6642\u9593\u306b\u308f\u305f\u308a\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3001\u30d9\u30b9\u30c8\u30bb\u30e9\u30fc\u672c\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u5b89\u500d\u6c0f\u304c\u5185\u653f\u30fb\u5916\u4ea4\u3092\u8d64\u88f8\u3005\u306b\u8a9e\u3063\u3066\u304a\u308a\u3001\u5f53\u6642\u306e\u30aa\u30d0\u30de\u5927\u7d71\u9818\u3001\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\u3001\u30d7\u30fc\u30c1\u30f3\u5927\u7d71\u9818\u3001\u7fd2\u8fd1\u5e73\u56fd\u5bb6\u4e3b\u5e2d\u306a\u3069\u3078\u306e\u500b\u4eba\u7684\u306a\u8a55\u4fa1\u3084\u79d8\u8a71\u3082\u63cf\u304b\u308c\u3066\u304a\u308a\u3001\u5927\u5909\u8208\u5473\u6df1\u3044\u5185\u5bb9\u3067\u3042\u308b\u3002<\/p>\n<p>\u7b46\u8005\u304c\u3068\u308a\u308f\u3051\u8208\u5473\u3092\u6301\u3063\u305f\u306e\u306f\u3001\uff12\u5ea6\u306e\u6d88\u8cbb\u5897\u7a0e\u5ef6\u671f\u3092\u5de1\u3063\u3066\u306e\u8ca1\u52d9\u7701\u3068\u306e\u99c6\u3051\u5f15\u304d\u306e\u90e8\u5206\u3067\u3001\u7279\u306b\u5370\u8c61\u306b\u6b8b\u308b\u306e\u306f\u4ee5\u4e0b\u306e\uff12\u30f6\u6240\u3067\u3042\u308b\u3002<!--more--><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3053\u306e\u6642\u8ca1\u52d9\u5b98\u50da\u306f\u3001\u9ebb\u751f\u3055\u3093\u306b\u3088\u308b\u8aac\u5f97\u3068\u3044\u3046\u624b\u6bb5\u306b\u52a0\u3048\u3066\u3001\u8c37\u57a3\u8c9e\u4e00\u5e79\u4e8b\u9577\u3092\u62c5\u3044\u3067\u5b89\u500d\u653f\u6a29\u6279\u5224\u3092\u5c55\u958b\u3057\u3001\u79c1\u3092\u5f15\u304d\u305a\u308a\u4e0b\u308d\u305d\u3046\u3068\u753b\u7b56\u3057\u305f\u306e\u3067\u3059\u3002\u30fb\u30fb\u30fb\u5f7c\u3089\u306f\u7701\u76ca\u306e\u305f\u3081\u306a\u3089\u653f\u6a29\u3092\u5012\u3059\u3053\u3068\u3082\u8f9e\u3055\u306a\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u8ca1\u52d9\u7701\u306f\u68ee\u53cb\u5074\u3068\u306e\u571f\u5730\u53d6\u5f15\u304c\u6df1\u523b\u306a\u554f\u984c\u3068\u308f\u304b\u3063\u3066\u3044\u305f\u3053\u3068\u3001\u81ea\u5206\u306e\u3068\u3053\u308d\u306b\u571f\u5730\u53d6\u5f15\u306e\u516c\u8a3c\u8a18\u9332\u306a\u3069\u8cc7\u6599\u306f\u5c4a\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u3053\u3068\u306a\u3069\u3092\u7406\u7531\u306b\uff09\u68ee\u53cb\u5b66\u5712\u306e\u56fd\u6709\u5730\u58f2\u5374\u554f\u984c\u306f\u3001\u79c1\u306e\u8db3\u3092\u63ac\u3046\u305f\u3081\u306e\u8ca1\u52d9\u7701\u306e\u7b56\u7565\u306e\u53ef\u80fd\u6027\u304c\u30bc\u30ed\u3067\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n\u3068\u308a\u308f\u3051\u5f8c\u8005\u306e\u8a8d\u8b58\u306f\u3001\u4e16\u9593\u4e00\u822c\u3067\u8a00\u308f\u308c\u3066\u3044\u308b\u3001\u300c\u7dcf\u7406\u592b\u4eba\u306e\u540d\u524d\u304c\u51fa\u3066\u304f\u308b\u306e\u3067\u8ca1\u52d9\u7701\u306e\u62c5\u5f53\u5c40\u9577\u304c\u300e\u5fd6\u5ea6\u3057\u3066\u300f\u516c\u6587\u66f8\u3092\u6539\u3056\u3093\u3057\u305f\u300d\u3068\u3044\u3046\u8a55\u4fa1\u3068\u771f\u9006\u306a\u3082\u306e\u3067\u3001\u9a5a\u304b\u3055\u308c\u305f\u3002<\/p>\n<p>\u305d\u308c\u306f\u3068\u3082\u304b\u304f\u3001\u56de\u9867\u9332\u304c\u6b74\u53f2\u306b\u8010\u3048\u308b\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u3001\u6587\u85dd\u6625\u79cb2023\u5e74\uff15\u6708\u53f7\u306b\u5fa1\u53a8\u8cb4\u6c0f\u3068\u4e2d\u5317\u6d69\u74bd\u4e2d\u592e\u5927\u5b66\u6559\u6388\u3068\u306e\u5bfe\u8ac7\u304c\u63b2\u8f09\u3055\u308c\u3001\u305d\u308c\u306b\u5bfe\u3057\u3066\u30a4\u30f3\u30bf\u30d3\u30e5\u30a2\u30fc\u3067\u3042\u308b\u6a4b\u672c\u4e94\u90ce\u8aad\u58f2\u65b0\u805e\u7279\u5225\u7de8\u96c6\u59d4\u54e1\u304c\u300c\uff3b\u4e94\u90ce\u30ef\u30fc\u30eb\u30c9\uff3d\u6b63\u7fa9\u306f\u4e00\u3064\u3067\u306f\u306a\u3044\u300d\uff082023\u5e74\uff15\u6708\uff16\u65e5\u4ed8\u8aad\u58f2\u65b0\u805e\uff09\u3067\u771f\u3063\u5411\u304b\u3089\u53cd\u8ad6\u3059\u308b\u306a\u3069\u8208\u5473\u6df1\u3044\u8b70\u8ad6\u304c\u7d9a\u3044\u3066\u3044\u308b\u306e\u3067\u3001\u7b46\u8005\u306e\u611f\u60f3\u3092\u66f8\u3044\u3066\u307f\u305f\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #f7cbcb;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u5fa1\u53a8\u6c0f\u306e\u8ad6\u70b9\u3092\u7b46\u8005\u306a\u308a\u306b\u8981\u7d04\u3059\u308b\u3068\u3001\u300c\u30a4\u30f3\u30bf\u30d3\u30e5\u30a2\u30fc\u306e\u6a4b\u672c\u4e94\u90ce\u6c0f\u306f\u7acb\u5834\u304b\u3089\u3057\u3066\u5b89\u500d\u30b7\u30f3\u30d1\u3067\u3001\u3044\u308f\u3070\u8eab\u5185\u3068\u3082\u3044\u3048\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u8cea\u554f\u304c\u5bfe\u7b49\u306e\u7acb\u5834\u3067\u306a\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u5b89\u500d\u6c0f\u306e\u81ea\u5df1\u6b63\u5f53\u5316\u3084\u7f8e\u5316\u3092\u305d\u306e\u307e\u307e\u5bb9\u8a8d\u3059\u308b\u5185\u5bb9\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u30aa\u30fc\u30e9\u30eb\u30d2\u30b9\u30c8\u30ea\u30fc\u3068\u3057\u3066\u6b74\u53f2\u7684\u306a\u4fa1\u5024\u304c\u3042\u308b\u3068\u306f\u8a00\u3048\u306a\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u3053\u308c\u306b\u6a4b\u672c\u6c0f\u306f\u8272\u3092\u306a\u3057\u3066\u300c\u771f\u5263\u52dd\u8ca0\u3092\u3057\u305f\u300d\u3068\u53cd\u8ad6\u3092\u3057\u3066\u3044\u308b\u306e\u3060\u304c\u3001\u7b46\u8005\u306e\u5c02\u9580\u5206\u91ce\u3067\u3042\u308b\u7d4c\u6e08\u653f\u7b56\u30fb\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306b\u95a2\u3059\u308b\u8a18\u8ff0\u3092\u898b\u308b\u9650\u308a\u3001\u5fa1\u53a8\u6c0f\u306b\u8ecd\u914d\u3092\u4e0a\u3052\u3056\u308b\u3092\u3048\u306a\u3044\u3002<\/p>\n<p>10\u5e74\u3082\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u30fb\u7570\u6b21\u5143\u306e\u91d1\u878d\u7de9\u548c\u3092\u7d99\u7d9a\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u30c8\u30ea\u30af\u30eb\u30c0\u30a6\u30f3\u306f\u751f\u3058\u305a\u9ad8\u6240\u5f97\u5c64\u3068\u4f4e\u6240\u5f97\u5c64\u3078\u306e\uff12\u6975\u5206\u5316\u304c\u9032\u307f\u3001\u56fd\u6c11\u306e\u5b9f\u8cea\u8cc3\u91d1\u3082\u505c\u6ede\u3057\u305f\u3053\u3068\u3092\u3069\u3046\u8a8d\u8b58\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u3069\u3053\u306b\u3082\u8cea\u554f\u3084\u8a18\u8ff0\u306f\u306a\u3044\u3002<\/p>\n<p>\u6b63\u7d71\u6d3e\u7d4c\u6e08\u5b66\u304b\u3089\u306f\u7570\u7aef\u3068\u3055\u308c\u308b\u300c\u30ea\u30d5\u30ec\u6d3e\u300d\u306e\u8003\u3048\u65b9\u3092\u4fe1\u5949\u3057\u3001\u56fd\u50b5\u767a\u884c\u3057\u3066\u3082\u653f\u5e9c\u306e\u5b50\u4f1a\u793e\u3067\u3042\u308b\u65e5\u9280\u304c\u7121\u5236\u9650\u306b\u8cb7\u3046\u306e\u3067\u554f\u984c\u306f\u306a\u3044\u3001\u5b6b\u5b50\u306b\u501f\u91d1\u3092\u6b8b\u3059\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u300cMMT\uff08\u73fe\u4ee3\u8ca8\u5e63\u7406\u8ad6\uff09\u300d\u3092\u62c5\u3044\u3060\u306e\u306f\u306a\u305c\u306a\u306e\u304b\u3002<\/p>\n<p>\u30c7\u30d5\u30ec\u8131\u5374\u3068\u6301\u7d9a\u7684\u306a\u7d4c\u6e08\u6210\u9577\u306e\u5b9f\u73fe\u306b\u5411\u3051\u3066\u65e5\u672c\u9280\u884c\u3068\u653f\u5e9c\u304c\u51fa\u3057\u305f<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/public_relations\/statement\/other\/20130122.pdf\" target=\"_blank\" rel=\"noopener\">\u5171\u540c\u58f0\u660e\uff082013\u5e74\uff11\u670822\u65e5\uff09<\/a>\u3067\u3001\u653f\u5e9c\u306e\u30b3\u30df\u30c3\u30c8\u3057\u305f\u69cb\u9020\u6539\u9769\u3084\u6210\u9577\u6226\u7565\u304c\u9032\u307e\u306a\u304b\u3063\u305f\u7406\u7531\u306f\u3069\u3053\u306b\u3042\u308b\u306e\u304b\u306a\u3069\u3001\u672c\u6765\u554f\u3046\u3079\u304d\u4e8b\u67c4\u306f\u6570\u591a\u304f\u3042\u308b\u306f\u305a\u3060\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001\u7d4c\u6e08\u653f\u7b56\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u8ca1\u52d9\u7701\u6279\u5224\u306b\u7d42\u59cb\u3057\u3066\u304a\u308a\u3001\u6b74\u53f2\u7684\u4fa1\u5024\u3092\u8ad6\u305a\u308b\u306b\u306f\u3042\u307e\u308a\u306b\u3082\u8cea\u306e\u9762\u3067\u554f\u984c\u304c\u3042\u308b\u3002\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306e\u8a55\u4fa1\u306f\u3001\u5ba2\u89b3\u7684\u306a\u8cc7\u6599\u306b\u57fa\u3065\u304f\u51b7\u9759\u306a\u5206\u6790\u304c\u5fc5\u8981\u3060\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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