{"id":271457,"date":"2026-01-13T14:19:07","date_gmt":"2026-01-13T05:19:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271457"},"modified":"2026-01-13T14:19:07","modified_gmt":"2026-01-13T05:19:07","slug":"tax-effects-report-36","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-36\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u304c\u300c\u6cd5\u4eba\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u3092\u516c\u8868\uff5e\u6cd5\u4eba\u7a0e\u305d\u306e\u4ed6\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5229\u76ca\u3092\u57fa\u790e\u3068\u3059\u308b\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u3092\u898f\u5b9a\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>ASBJ\u304c\u300c\u6cd5\u4eba\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6cd5\u4eba\u7a0e\u305d\u306e\u4ed6\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5229\u76ca\u3092\u57fa\u790e\u3068\u3059\u308b\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u3092\u898f\u5b9a\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c94\u53f7\u300c\u6cd5\u4eba\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u6b21\u306e\u5b9a\u7fa9\u3092\u898f\u5b9a\u3059\u308b\uff08\u6cd5\u4eba\u7a0e\u7b49\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\uff14\u9805\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/hojinkaikei1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-271459\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/hojinkaikei1-1.png\" alt=\"\" width=\"550\" height=\"230\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/hojinkaikei1-1.png 1219w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/hojinkaikei1-1-300x126.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/hojinkaikei1-1-1024x428.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/hojinkaikei1-1-768x321.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/hojinkaikei1-1-600x251.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u4f01\u696d\u306e\u7d14\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6301\u5206\u6240\u6709\u8005\u3068\u306e\u76f4\u63a5\u7684\u306a\u53d6\u5f15\u306e\u3046\u3061\u3001\u640d\u76ca\u306b\u53cd\u6620\u3055\u308c\u306a\u3044\u3082\u306e\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5229\u76ca\u3092\u57fa\u790e\u3068\u3059\u308b\u7a0e\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2167\u3000\u88dc\u8db3\u6587\u66f8\uff08\u6848\uff09<\/strong><\/h4>\n<p>\u6b21\u306e\u9805\u76ee\u306b\u95a2\u3059\u308b\u88dc\u8db3\u6587\u66f8\uff08\u6848\uff09\u3092\u516c\u8868\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u5bfe\u8c61\u5229\u76ca\u3092\u57fa\u790e\u3068\u3059\u308b\u7a0e\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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#006400;\">\u2463<\/span>\u306b\u95a2\u9023\u3057\u3066\u3001\u88dc\u8db3\u6587\u66f8\uff08\u6848\uff09\u306e\u5225\u7d19\uff11\u304b\u3089\u5225\u7d19\uff13\u306b\u304a\u3044\u3066\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u793a\u3057\u3066\u304a\u308a\u3001\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2168\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>20XX\u5e74\uff14\u6708\uff11\u65e5\uff3b\u516c\u8868\u304b\u3089\uff11\u5e74\u7a0b\u5ea6\u7d4c\u904e\u3057\u305f\u5e74\u306e\uff14\u6708\uff11\u65e5\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\uff3d\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u516c\u8868\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>20XX\u5e74\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u4f4f\u6c11\u7a0e\uff08\u5747\u7b49\u5272\uff09\u306b\u95a2\u3057\u3066\u65b0\u305f\u306a\u8868\u793a\u65b9\u6cd5\u306b\u5f93\u3044\u7d44\u66ff\u3048\u3092\u884c\u3046\u3053\u3068\u3092\u8981\u3057\u306a\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>2026\u5e74\uff11\u6708\uff19\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c94\u53f7\uff09\u7b49\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,258,167,231,289],"tags":[373],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-21 19:25:00","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271457"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=271457"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271457\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=271457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=271457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=271457"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=271457"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=271457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}