{"id":271950,"date":"2026-03-05T10:20:15","date_gmt":"2026-03-05T01:20:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271950"},"modified":"2026-03-04T13:49:15","modified_gmt":"2026-03-04T04:49:15","slug":"tax-article-655","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-655\/","title":{"rendered":"monthly TAX views\u3000-No.157-\u300c\u8cac\u4efb\u3042\u308b\u7a4d\u6975\u8ca1\u653f\u3001\u5224\u65ad\u3059\u308b\u306e\u306f\u56fd\u6c11\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.157-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8cac\u4efb\u3042\u308b\u7a4d\u6975\u8ca1\u653f\u3001\u5224\u65ad\u3059\u308b\u306e\u306f\u56fd\u6c11\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u3000\u30b7\u30cb\u30a2\u653f\u7b56\u30aa\u30d5\u30a3\u30b5\u30fc<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u7dcf\u9078\u6319\u3067\u5927\u52dd\u3057\u305f\u9ad8\u5e02\u9996\u76f8\u3001\uff12\u6708\u306e\u65bd\u653f\u65b9\u91dd\u6f14\u8aac\u3067\u653f\u7b56\u306e\u672c\u4e38\u306f\u300c\u8cac\u4efb\u3042\u308b\u7a4d\u6975\u8ca1\u653f\u300d\u3068\u6539\u3081\u3066\u8ff0\u3079\u305f\u3002<\/p>\n<p>\u4eca\u306e\u3068\u3053\u308d\u300c\u8cac\u4efb\u3042\u308b\u7a4d\u6975\u8ca1\u653f\u300d\u3092\u5360\u3046\u306e\u306f\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u4e88\u7b97\u6848\u3060\u3002\u4ee4\u548c\uff18\u5e74\u5ea6\u4e88\u7b97\u6848\u306f\u3001\u4e00\u822c\u4f1a\u8a08\u30d9\u30fc\u30b9\u3067\u300c\u56fd\u50b5\u8cbb\u3092\u9664\u304f\u4e00\u822c\u6b73\u51fa\u7b49\u300d\u3068\u300c\u516c\u50b5\u91d1\u53ce\u5165\u3092\u9664\u304f\u7a0e\u53ce\u7b49\u300d\u3092\u6bd4\u3079\u308b\u3068\u5f8c\u8005\u306e\u65b9\u304c1.7\u5146\u5186\u307b\u3069\u591a\u304f\u3001\u30d7\u30e9\u30a4\u30de\u30ea\u30fc\u30d0\u30e9\u30f3\u30b9\u306e\u9ed2\u5b57\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u3092\u7dcf\u7406\u3084\u8ca1\u52d9\u5927\u81e3\u306f\u3001\u300c\u8cac\u4efb\u3042\u308b\u300d\u3068\u80f8\u3092\u5f35\u3063\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u305d\u306e\u30d7\u30e9\u30a4\u30de\u30ea\u30fc\u30d0\u30e9\u30f3\u30b9\u5358\u5e74\u5ea6\u9ed2\u5b57\u5316\u3068\u3044\u3046\u8ca1\u653f\u76ee\u6a19\u3092\u53d6\u308a\u4e0b\u3052\u3001\u8907\u6570\u5e74\u5ea6\u3067\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3068\u3082\u8a00\u660e\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u8fba\u308a\u306e\u6574\u5408\u6027\u306f\u3069\u3046\u306a\u308b\u306e\u3060\u308d\u3046\u304b\u3002\u5358\u5e74\u5ea6\u3067\u8d64\u5b57\u306b\u306a\u3063\u3066\u3082\u3001\u7fcc\u5e74\u5ea6\u3001\u3042\u308b\u3044\u306f\u7fcc\u3005\u5e74\u5ea6\u3067\u3064\u3058\u3064\u307e\u3092\u5408\u308f\u305b\u308b\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3060\u308d\u3046\u304b\u3002<!--more--><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u306b\u8cac\u4efb\u304c\u554f\u308f\u308c\u308b\u306e\u306f\u3001\uff12\u5e74\u9593\u98df\u6599\u54c1\u6d88\u8cbb\u7a0e\u30bc\u30ed\uff08\u4ee5\u4e0b\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\uff09\u3060\u3002\u7279\u4f8b\u516c\u50b5\u306f\u51fa\u3055\u306a\u3044\u3068\u3044\u3046\u304c\u3001\u8ca1\u6e90\u306f\u4e0d\u660e\u78ba\u3067\u3001\u307e\u305f\uff12\u5e74\u9593\u3067\u7d42\u308f\u308b\u304b\u3069\u3046\u304b\u3082\u308f\u304b\u3089\u306a\u3044\u3002\u300c\u8cac\u4efb\u3042\u308b\u300d\u304b\u3069\u3046\u304b\u3001\u3044\u3064\u306e\u6642\u70b9\u3067\u3001\u8ab0\u304c\u5224\u65ad\u3059\u308b\u306e\u304b\u3001\u4eee\u306b\u7121\u8cac\u4efb\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3068\u5f15\u304d\u8fd4\u3059\u3053\u3068\u306f\u3067\u304d\u308b\u306e\u304b\u3001\u8003\u3048\u308c\u3070\u8003\u3048\u308b\u307b\u3069\u7591\u554f\u304c\u6e67\u3044\u3066\u304f\u308b\u30b9\u30ed\u30fc\u30ac\u30f3\u3060\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u306b\u306f\u5358\u5e74\u5ea6\uff15\u5146\u5186\u306e\u8ca1\u6e90\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002\u7279\u4f8b\u516c\u50b5\u306f\u51fa\u3055\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u3001\u5916\u70ba\u7279\u4f1a\u3084\u65e5\u9280\u4fdd\u6709\u306eETF\u306e\u58f2\u5374\uff08\u65e5\u9280\u7d0d\u4ed8\u91d1\u3068\u3057\u3066\u7a0e\u5916\u53ce\u5165\u306e\u5897\u52a0\u3068\u306a\u308b\uff09\u3001\u57fa\u91d1\u306e\u6574\u7406\u7d71\u5408\u306a\u3069\u3044\u308f\u3086\u308b\u300c\u57cb\u8535\u91d1\u300d\u304b\u3089\u637b\u51fa\u3059\u308b\u8b70\u8ad6\u304c\u9032\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u3042\u3068\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u3092\u5c0e\u5165\u3059\u308b\u4e88\u5b9a\u306a\u306e\u3067\u3001\u305d\u306e\u8ca1\u6e90\u3082\u5fc5\u8981\u306b\u306a\u308b\u3002\uff13\u6708\u306e\u8a2a\u7c73\u3092\u7d42\u3048\u308c\u3070\u305f\u3061\u307e\u3061\u9632\u885b\u8cbb\u306e\u5897\u984d\u304c\u5927\u304d\u306a\u8ab2\u984c\u3068\u306a\u308b\u3002<\/p>\n<p>\u4f55\u3068\u304b\u57cb\u8535\u91d1\u304b\u3089\uff15\u5146\u5186\u637b\u51fa\u3067\u304d\u3066\u3082\u3001\u30de\u30fc\u30b1\u30c3\u30c8\u306f\u4eca\u5ea6\u3001\u9632\u885b\u8cbb\u306e\u8ca1\u6e90\u63a2\u3057\u306b\u76ee\u3092\u5411\u3051\u308b\u3060\u308d\u3046\u3002\u4e2d\u671f\u7684\u306a\u308f\u304c\u56fd\u306e\u8ca1\u653f\u9700\u8981\u306b\u304d\u3061\u3093\u3068\u7b54\u3048\u3066\u3044\u308b\u306e\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u5224\u65ad\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u96e3\u3057\u3044\u306e\u306f\u3001\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u3092\uff12\u5e74\u3067\u3084\u3081\u308b\u3053\u3068\u3068\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306e\u3064\u306a\u304e\u3092\u3069\u3046\u3059\u308b\u304b\u3068\u3044\u3046\u70b9\u3060\u3002\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u306f\u5e74\u91d1\u751f\u6d3b\u8005\u306a\u3069\u56fd\u6c11\u5168\u54e1\u306b\u6069\u6075\u304c\u884c\u304f\u304c\u3001\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306f\u57fa\u672c\u7684\u306b\u52e4\u52b4\u8005\u3092\u30bf\u30fc\u30b2\u30c3\u30c8\u306b\u3057\u305f\u3082\u306e\u3067\u3001\u53d7\u76ca\u8005\u306f\u7570\u306a\u308b\u3002\u305d\u3046\u306a\u308b\u3068\u3001\uff12\u5e74\u5f8c\u306b\u5e74\u91d1\u751f\u6d3b\u8005\u306a\u3069\u306f\u98df\u6599\u54c1\u304c\uff18\uff05\u306b\u5897\u7a0e\u3068\u306a\u308a\u3001\u7d66\u4ed8\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u306a\u3044\u3002\u3053\u308c\u3067\u653f\u6cbb\u7684\u306b\u8010\u3048\u3089\u308c\u308b\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u57fa\u790e\u5e74\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u9014\u300c\u5e74\u91d1\u5e95\u4e0a\u3052\u300d\u306e\u8b70\u8ad6\u304c\u5fc5\u8981\u3067\u3001\u5e74\u91d1\u6539\u9769\u3068\u3057\u3066\u8b70\u8ad6\u3092\u3057\u3066\u57fa\u790e\u5e74\u91d1\u306e\u5145\u5b9f\u3092\u56f3\u308b\u3079\u304d\u3060\u3068\u8003\u3048\u308b\u304c\u3001\u3053\u306e\u8fba\u308a\u3092\u3069\u3046\u8a2d\u8a08\u3059\u308b\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u300c\u8cac\u4efb\u3042\u308b\u300d\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u306e\u306f\u3001\u4e00\u7fa9\u7684\u306b\u306f\u5e02\u5834\uff08\u30de\u30fc\u30b1\u30c3\u30c8\uff09\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u5e02\u5834\u3068\u3044\u3046\u306e\u306f\u30b0\u30ea\u30fc\u30c7\u30a3\u30fc\u306a\u6295\u8cc7\u5bb6\u306e\u3042\u3064\u307e\u308b\u91d1\u5132\u3051\u306e\u5834\u3067\u3082\u3042\u308b\u3002\u305d\u306e\u5224\u65ad\u304c\u5fc5\u305a\u3057\u3082\u7d76\u5bfe\u3068\u3044\u3046\u3053\u3068\u306b\u306f\u306a\u3089\u306a\u3044\u3002\u6700\u7d42\u7684\u306b\u306f\u56fd\u6c11\u304c\u5224\u65ad\u3059\u308b\u3079\u304d\u3060\u3068\u8003\u3048\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u66f4\u306a\u308b\u5186\u5b89\u304c\u9032\u307f\u30a4\u30f3\u30d5\u30ec\u8981\u56e0\u3068\u306a\u308c\u3070\u4e2d\u4f4e\u6240\u5f97\u8005\u306b\u306f\u5927\u304d\u306a\u6253\u6483\u3068\u306a\u308b\u3002\u56fd\u50b5\u91d1\u5229\u304c\u4e0a\u6607\u3059\u308c\u3070\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u91d1\u5229\u3084\u4e2d\u5c0f\u4f01\u696d\u306e\u501f\u5165\u91d1\u5229\u306e\u4e0a\u6607\u306b\u3064\u306a\u304c\u308a\u3001\u56fd\u6c11\u751f\u6d3b\u306b\u5927\u304d\u306a\u5f71\u97ff\u304c\u53ca\u3076\u3002\u300c\u8cac\u4efb\u3042\u308b\u8ca1\u653f\u653f\u7b56\u300d\u306e\u6700\u7d42\u7684\u306a\u5f71\u97ff\u306f\u56fd\u6c11\u81ea\u3089\u306b\u964d\u308a\u304b\u304b\u308b\u3002\u5b89\u6613\u306a\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u3092\u559c\u3093\u3067\u3044\u3044\u306e\u304b\u3069\u3046\u304b\u3002<\/p>\n<p>\u56fd\u6c11\u4f1a\u8b70\u3067\u306f\u3001\u4eca\u5f8c\u5897\u52a0\u304c\u4e88\u60f3\u3055\u308c\u308b\u9632\u885b\u8cbb\u3084\u793e\u4f1a\u4fdd\u969c\u8cbb\u306a\u3069\u3059\u3079\u3066\u3092\u30c6\u30fc\u30d6\u30eb\u306b\u4e57\u305b\u3066\u5927\u304d\u306a\u8b70\u8ad6\u3092\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3060\u3002\u90e8\u5206\u7684\u306a\u89e3\u6c7a\u3067\u306f\u5927\u304d\u306a\u65b9\u5411\u3092\u898b\u8aa4\u3063\u3066\u3057\u307e\u3046\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>\u6b21\u56de\u306f4\/2\u306e\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u7dcf\u9078\u6319\u3067\u5927\u52dd\u3092\u3057\u305f\u9ad8\u5e02\u9996\u76f8\u3001\uff12\u6708\u306e\u65bd\u653f\u65b9\u91dd\u6f14\u8aac\u3067\u653f\u7b56\u306e\u672c\u4e38\u306f\u300c\u8cac\u4efb\u3042\u308b\u7a4d\u6975\u8ca1\u653f\u300d\u3068\u6539\u3081\u3066\u8ff0\u3079\u305f\u3002<br 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01:22:58","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271950"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=271950"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271950\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=271950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=271950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=271950"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=271950"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=271950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}