{"id":27734,"date":"2013-10-24T10:13:49","date_gmt":"2013-10-24T01:13:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=27734"},"modified":"2014-08-01T10:23:39","modified_gmt":"2014-08-01T01:23:39","slug":"corporation-article-129","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-129\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0941\u3015\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u5236\u5ea6\uff08\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\uff09\u306e\u7591\u554f\u70b9\uff08\u524d\u7de8\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\">\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 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class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<strong><span style=\"color: #666699;\">\u3010\u8981\u4ef6\u30a4\u3011<\/span><\/strong>\uff08\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u5272\u5408\u306e\u8981\u4ef6\uff09\u306e\uff15\uff05\u4ee5\u4e0a\u306b\u3064\u3044\u3066\u3001\u5e73\u621025\u300126\u5e74\u5ea6\u306f\uff12\uff05\u4ee5\u4e0a\u3001\u5e73\u621027\u5e74\u5ea6\u306f\uff13\uff05\u4ee5\u4e0a\u3001\u5e73\u621028\u300129\u5e74\u5ea6\u306f\uff15\uff05\u4ee5\u4e0a\u306b\u7de9\u548c\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<strong><span style=\"color: #666699;\">\u3010\u8981\u4ef6\u30cf\u3011<\/span><\/strong>\uff08\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u8981\u4ef6\uff09\u306b\u3064\u3044\u3066\u3001\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u53ca\u3073\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u3092\u3001\u7d99\u7d9a\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\uff08\u9069\u7528\u5e74\u5ea6\u53ca\u3073\u305d\u306e\u524d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u3046\u3061\u3001\u96c7\u7528\u4fdd\u967a\u6cd5\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\uff09\u306b\u898b\u76f4\u3057\u305f\u4e0a\u3067\u3001\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u4e0a\u56de\u308b\u3053\u3068\u3068\u3059\u308b\u3002\u3064\u307e\u308a\u3001\u9069\u7528\u5e74\u5ea6\u53ca\u3073\u305d\u306e\u524d\u5e74\u5ea6\u306b\u5b9a\u5e74\u9000\u8077\u3057\u305f\u8005\u3084\u65b0\u5165\u793e\u54e1\u3092\u9664\u5916\u3059\u308b\u3053\u3068\u3067\u3053\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u7de9\u548c\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/strong><\/h4>\n<p><strong>\u2460\u3000\u56fd\u5185\u96c7\u7528\u8005<\/strong><\/p>\n<p>\u6cd5\u4eba\u306e\u4f7f\u7528\u4eba\u306e\u3046\u3061\u3001\u305d\u306e\u6cd5\u4eba\u306e\u56fd\u5185\u306e\u4e8b\u696d\u6240\u306b\u52e4\u52d9\u3059\u308b\u96c7\u7528\u8005\u3092\u3044\u3044\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u56fd\u5185\u306b\u6240\u5728\u3059\u308b\u4e8b\u696d\u6240\u306b\u3064\u3044\u3066\u4f5c\u6210\u3055\u308c\u305f\u52b4\u50cd\u57fa\u6e96\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u8cc3\u91d1\u53f0\u5e33\u306b\u8a18\u8f09\u3055\u308c\u305f\u8005\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd542\u306e12\u306e4\u2461\u4e00\u3001\u63aa\u4ee427\u306e12\u306e4\u2461\uff09\u3002<\/p>\n<p>\u52b4\u50cd\u57fa\u6e96\u6cd5\u4e0a\u3001\u8cc3\u91d1\u53f0\u5e33\u306b\u306f\u3001\u65e5\u3005\u96c7\u3044\u5165\u308c\u3089\u308c\u308b\u8005\u3082\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u65e5\u3005\u96c7\u3044\u5165\u308c\u3089\u308c\u308b\u8005\u3082\u56fd\u5185\u96c7\u7528\u8005\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u51fa\u5411\u5148\u304c\u6d77\u5916\u306b\u3042\u308b\u305f\u3081\u51fa\u5411\u5143\u6cd5\u4eba\u304c\u652f\u7d66\u3059\u308b\u3044\u308f\u3086\u308b\u7559\u5b88\u5b85\u624b\u5f53\u306e\u984d\u306f\u3001\u5f53\u8a72\u51fa\u5411\u8005\u304c\u300c\u305d\u306e\u6cd5\u4eba\u306e\u56fd\u5185\u306e\u4e8b\u696d\u6240\u306b\u52e4\u52d9\u3059\u308b\u96c7\u7528\u8005\u300d\u3067\u306f\u306a\u3044\u306e\u3067\u9664\u304b\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6cd5\u4eba\u306e\u4f7f\u7528\u4eba\u306b\u9650\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5f53\u7136\u306b\u5f79\u54e1\u306f\u5bfe\u8c61\u5916\u3067\u3042\u308a\u3001\u5b9f\u8cea\u7684\u306b\u5f79\u54e1\u3068\u540c\u4e00\u306e\u8005\u3068\u8003\u3048\u308b\u3079\u304d\u8005\u3068\u3057\u3066\u3001\u5f79\u54e1\u3068\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u6b21\u306e\u8005\u306f\u9664\u304b\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd542\u306e12\u306e4\u2461\u4e00\u3001\u63aa\u4ee427\u306e12\u306e4\u2460\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30a4\u3000\u5f79\u54e1\u306e\u89aa\u65cf<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30ed\u3000\u5f79\u54e1\u3068\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u8005<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30cf\u3000\u5f79\u54e1\u304b\u3089\u751f\u8a08\u306e\u652f\u63f4\u3092\u53d7\u3051\u3066\u3044\u308b\u8005<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30cb\u3000\u30ed\u53c8\u306f\u30cf\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3053\u308c\u3089\u306e\u8005\u306e\u89aa\u65cf<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1\u306f\u3001\u4f7f\u7528\u4eba\u3068\u3057\u3066\u306e\u8077\u52d9\u3092\u6709\u3059\u308b\u5f79\u54e1\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u4f7f\u7528\u4eba\u3068\u3057\u3066\u306e\u90e8\u5206\u3092\u542b\u3081\u3001\u5bfe\u8c61\u304b\u3089\u9664\u304b\u308c\u3066\u3044\u308b\u306e\u3067\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u7d66\u4e0e\u7b49<\/strong><\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c28\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u7d66\u4e0e\u7b49\u3092\u3044\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd542\u306e12\u306e4\u2461\u4e8c\uff09\u306e\u3067\u3001\u4ff8\u7d66\u3001\u7d66\u6599\u3001\u8cc3\u91d1\u3001\u6b73\u8cbb\u53ca\u3073\u8cde\u4e0e\u4e26\u3073\u306b\u3053\u308c\u3089\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u7d66\u4e0e\u3092\u3044\u3046\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\u2462\u3000\u51fa\u5411\u8005\u306e\u53d6\u6271\u3044<\/strong><\/p>\n<p>\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/index.html\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d\uff08\u8ca1\u52d9\u7701\uff0c435\u9801\uff09\u306b\u3088\u308c\u3070\u3001\u6b21\u306e\u901a\u308a\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u51fa\u5411\u5143\u6cd5\u4eba\u306e\u4e8b\u696d\u6240\u3084\u51fa\u5411\u5148\u6cd5\u4eba\u306e\u4e8b\u696d\u6240\u306b\u3064\u3044\u3066\u4f5c\u6210\u3055\u308c\u305f\u8cc3\u91d1\u53f0\u5e33\u306b\u8a18\u8f09\u3055\u308c\u305f\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u3068\u3057\u3066\u3001\u51fa\u5411\u5143\u6cd5\u4eba\u53c8\u306f\u51fa\u5411\u5148\u6cd5\u4eba\u306e\u305d\u308c\u305e\u308c\u306b\u304a\u3044\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u305d\u306e\u8005\u306b\u5bfe\u3059\u308b\u652f\u7d66\u984d\u306f\u3001\u901a\u5e38\u3001\u305d\u308c\u305e\u308c\u306b\u304a\u3044\u3066\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u307e\u3059\u3002<br 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3px;\"><strong>\uff08\u4ed6\u306e\u8005\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u984d\u306e\u7bc4\u56f2\uff09<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>42\u306e12\u306e4-2<\/strong>\u3000\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff14\u7b2c\uff12\u9805\u7b2c\uff13\u53f7\u306e\u898f\u5b9a\u306e\u9069\u7528\u4e0a\u3001\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u300c\u4ed6\u306e\u8005\uff08\u5f53\u8a72\u6cd5\u4eba\u3068\u306e\u9593\u306b\u9023\u7d50\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u4ed6\u306e\u9023\u7d50\u6cd5\u4eba\u3092\u542b\u3080\u3002\uff09\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u984d\u300d\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306b\u63b2\u3052\u308b\u91d1\u984d\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\uff08\u4ee5\u4e0b\u3001<a title=\"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0942\u3015\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u5236\u5ea6\uff08\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\uff09\u306e\u7591\u554f\u70b9\uff08\u5f8c\u7de8\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-130\/\">\u6b21\u53f7\uff08\u5f8c\u7de8\uff09<\/a>\u63b2\u8f09\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002\u3009<br \/>\n<a title=\"\u7a0e\u306e\u8857.jp\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-3.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p>\u3053\u306e\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306f\u3001\u300e\u4f1a\u793e\u5408\u4f75\u5b9f\u52d9\u5fc5\u643a\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u30fb\u300e\u8a73\u89e3\u30b0\u30eb\uff0d\u30d7\u6cd5\u4eba\u7a0e\u5236\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u53ca\u3073\u6bce\u5e74\u5ea6\u767a\u884c\u306e\u300e\u7a0e\u5236\u6539\u6b63\u306e\u8981\u70b9\u89e3\u8aac\u300f\uff08\u6e05\u6587\u793e\uff09\u306e\u57f7\u7b46\u8005\u6709\u5fd7\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u69cb\u6210\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<br \/>\n\u5f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u306e\u8a71\u984c\u3001\u6cd5\u4ee4\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u306e\u3042\u308b\u4e8b\u9805\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u4e8b\u9805\u3001\u7d0d\u7a0e\u8005\u3068\u5f53\u5c40\u3068\u306e\u9593\u306e\u4e89\u8a1f\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\u3092\u57fa\u306b\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u305d\u306e\u6210\u679c\u3092\uff31\uff06\uff21\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6210\u679c\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001Profession Journal\u306b\u9023\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u305b\u3066\u9802\u304d\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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