{"id":27747,"date":"2013-10-31T10:14:39","date_gmt":"2013-10-31T01:14:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=27747"},"modified":"2014-08-01T10:23:32","modified_gmt":"2014-08-01T01:23:32","slug":"corporation-article-130","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-130\/","title":{"rendered":"\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"},"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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15px;\">\uff08\uff11\uff09\u3000\u51fa\u5411\u5148\u6cd5\u4eba\u304c\u51fa\u5411\u5143\u6cd5\u4eba\u3078\u51fa\u5411\u8005\u306b\u4fc2\u308b\u7d66\u4e0e\u8ca0\u62c5\u91d1\u306e\u984d\u3092\u652f\u51fa\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u51fa\u5411\u5148\u6cd5\u4eba\u306e\u56fd\u5185\u306b\u6240\u5728\u3059\u308b\u4e8b\u696d\u6240\u306b\u3064\u304d\u4f5c\u6210\u3055\u308c\u305f\u8cc3\u91d1\u53f0\u5e33\u306b\u5f53\u8a72\u51fa\u5411\u8005\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u5f53\u8a72\u7d66\u4e0e\u8ca0\u62c5\u91d1\u306e\u984d\u306f\u3001\u300c\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u300d\u306b\u542b\u307e\u308c\u308b\u3002\u307e\u305f\u7559\u5b88\u5b85\u624b\u5f53\u306f\u56fd\u5185\u96c7\u7528\u8005\u3067\u306f\u306a\u3044\u306e\u3067\u9664\u304b\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#E9967A;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u89e3\u3000\u8aac<\/strong><\/h4>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/strong><\/h4>\n<p><strong>\u2460\u3000\u539f\u5247<\/strong><\/p>\n<p>\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306f\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u3046\u3061\u6700\u3082\u53e4\u3044\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306e\u524d\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\uff08\u4ee5\u4e0b\u300c\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3092\u3044\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd542\u306e12\u306e4\u2461\u56db\u30fb\u56db\u30a4\uff09\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u305d\u306e\u6cd5\u4eba\u306e\u6700\u521d\u306e\u9069\u7528\u5e74\u5ea6\u3068\u306a\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76f4\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u57fa\u6e96\u3068\u306a\u308b\u4e8b\u696d\u5e74\u5ea6\u3068\u3057\u3066\u3001\u3053\u306e\u57fa\u6e96\u3068\u306a\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u65b0\u8a2d\u3057\u305f\u6cd5\u4eba\u3092\u9664\u304d\u3001\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u3067\u3042\u308c\u3070\u540c\u5e74\uff13\u670831\u65e5\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304c\u3001\u305d\u308c\u4ee5\u5916\u306e\u6cd5\u4eba\u3067\u3042\u308c\u3070\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u304c\u3001\u305d\u308c\u305e\u308c\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u7b49\u3068\u306a\u308b\uff08<strong>\uff08\uff14\uff09\u4e8b\u4f8b\uff11<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p><strong>\u2461\u3000\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u7b49\u304c\u306a\u3044\u5834\u5408<\/strong><\/p>\n<p>\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u7b49\u304c\u306a\u3044\u5834\u5408\u306e\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306f\u3001\u6700\u3082\u53e4\u3044\u4e8b\u696d\u5e74\u5ea6\u7b49\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e70\uff05\u76f8\u5f53\u984d\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd542\u306e12\u306e4\u2461\u56db\u30cf\uff09\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u65b0\u8a2d\u3057\u305f\u6cd5\u4eba\uff08\u4ee5\u4e0b\u300c\u65b0\u8a2d\u6cd5\u4eba\u300d\u3068\u3044\u3046\uff09\u306e\u5834\u5408\u306b\u306f\u3001\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u7b49\u306f\u306a\u3044\u306e\u3067\u3001\u6700\u3082\u53e4\u3044\u4e8b\u696d\u5e74\u5ea6\u7b49\u3067\u3042\u308b\u8a2d\u7acb\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u3092\u57fa\u6e96\u3068\u306a\u308b\u4e8b\u696d\u5e74\u5ea6\u3068\u3057\u305f\u4e0a\u3067\u3001\u305d\u306e\u8a2d\u7acb\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\uff08\uff1d\u6700\u3082\u53e4\u3044\u4e8b\u696d\u5e74\u5ea6\u7b49\uff09\u306e\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e70\uff05\u76f8\u5f53\u984d\u3092\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3068\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u65b0\u8a2d\u6cd5\u4eba\u304c\u56fd\u5185\u96c7\u7528\u8005\u306b\u7d66\u4e0e\u7b49\u3092\u652f\u7d66\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5fc5\u305a\u3001\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\uff08<strong>\uff08\uff16\uff09\u4e8b\u4f8b\uff13<\/strong>\u53c2\u7167\uff09\u3002\u306a\u304a\u3001\u5408\u4f75\u3084\u5206\u5272\u306a\u3069\u7d44\u7e54\u518d\u7de8\u6210\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u5225\u306e\u53d6\u6271\u3044\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u63aa\u4ee427\u306e12\u306e4\u2462\uff5e\u2466\u4ed6\uff09\u3002<\/p>\n<p><strong>\u2462\u3000\u305d\u306e\u4ed6\u7279\u6b8a\u306a\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/strong><\/p>\n<p>\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u7b49\u306b\u304a\u3044\u3066\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3057\u3066\u7d66\u4e0e\u7b49\u3092\u652f\u7d66\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306f\uff11\u5186\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u4ee427\u306e12\u306e4\u2467\u4e09\uff09\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u5272\u5408\u306e\u8a08\u7b97\u3067\u7570\u5e38\u5024\u3068\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u306a\u308b\uff08<strong>\uff08\uff15\uff09\u4e8b\u4f8b\uff12<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u4e8b\u4f8b\uff11\uff08\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u3002\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u306e\u3042\u308b\u5834\u5408\uff09<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5bfe\u8c61\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621026\u5e74\uff13\u670831\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621025\u5e74\uff13\u670831\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u524d\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621025\u5e74\uff13\u670831\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\uff1a10,000,000\u5186\uff08\u6cd5\u4eba\u7a0e\u306e\u984d1,710,000\u5186\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u6cd5\u4eba\u7a0e\u984d\u8d85\u904e\u69cb\u6210\u984d\u306f\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff08\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621025\u5e74\uff13\u670831\u65e5\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8cc3\u91d1\u53f0\u5e33\u8a18\u8f09\u7d66\u4e0e\u984d\uff1a\u5ef6\u3079169\u540d\uff0c\u7dcf\u984d94,100,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u63a7\u9664\u5bfe\u8c61\u984d\uff1a\u5f79\u54e1\u7b49\u3000\u5ef6\u307924\u540d\uff0c\u7dcf\u984d24,000,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5dee\u5f15\u5bfe\u8c61\u984d\uff1a\u5ef6\u3079145\u540d\uff0c\u7dcf\u984d70,100,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3010\u8981\u4ef6\u5224\u5b9a\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30a4\u3000\uff08\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d77,100,000\u30fc\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d70,100,000\uff09\u00f770,100,000\u2267\uff15\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30ed\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d77,100,000\u2267\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d70,100,000<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30cf\u3000\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d550,000\u2267\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d500,000<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3010\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\uff08\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d77,100,000\u30fc\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d70,100,000\uff09\u00d710\uff05\uff1d700,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5f53\u671f\u7a0e\u984d\u57fa\u6e96\u984d\uff1d\u6cd5\u4eba\u7a0e\u984d\u00d720\uff05\uff1d342,000\u5186\u304c\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u984d\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3010\u4e8b\u4f8b\uff11\uff1a\u8a18\u8f09\u4f8b\u3011<\/strong><\/span><\/h4>\n<p><strong>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\uff16\uff0820\uff09<\/strong><br \/>\n<strong> \u300c\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\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/tax-city42-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-27759\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/tax-city42-1.png\" alt=\"\" width=\"555\" height=\"833\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/tax-city42-1.png 555w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/tax-city42-1-199x300.png 199w\" sizes=\"(max-width: 555px) 100vw, 555px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff15\uff09\u3000\u4e8b\u4f8b\uff12\uff08\u4e2d\u5c0f\u6cd5\u4eba\u3002\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u304c\u3042\u308b\u304c\u57fa\u6e96\u7d66\u4e0e\u7b49\u3092\u652f\u7d66\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff09<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5bfe\u8c61\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621026\u5e74\uff13\u670831\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621025\u5e74\uff13\u670831\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u524d\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621025\u5e74\uff13\u670831\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\uff1a10,000,000\u5186\uff08\u6cd5\u4eba\u7a0e\u306e\u984d1,710,000\u5186\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u6cd5\u4eba\u7a0e\u984d\u8d85\u904e\u69cb\u6210\u984d\u306f\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff08\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621025\u5e74\uff13\u670831\u65e5\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8cc3\u91d1\u53f0\u5e33\u8a18\u8f09\u7d66\u4e0e\u984d\uff1a\u5ef6\u307924\u540d\uff0c\u7dcf\u984d24,000,000\u5186\uff08\u5f79\u54e1\u306e\u307f\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u63a7\u9664\u5bfe\u8c61\u984d\uff1a\u5f79\u54e1\u7b49\u3000\u5ef6\u307924\u540d\uff0c\u7dcf\u984d24,000,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5dee\u5f15\u5bfe\u8c61\u984d\uff1a\u5ef6\u30790\u540d\uff0c\u7dcf\u984d0\u5186\u21921\u5186\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3068\u7570\u306a\u308a\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u7b49\u304c\u306a\u3044\u5834\u5408\u306e\u898f\u5b9a\u306f\u306a\u3044\u306e\u3067\u3001\u6700\u521d\u306e\u9069\u7528\u5e74\u5ea6\u304c\u8a2d\u7acb\u4e8b\u696d\u5e74\u5ea6\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306f0\u5186\u3067\u3042\u308b\u3068\u3057\u3066\u8981\u4ef6\u3092\u5224\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff08\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621025\u5e74\uff13\u670831\u65e5\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u65e5\u3005\u96c7\u3044\u5165\u308c\u3089\u308c\u308b\u8005\uff1a\u5ef6\u30790\u540d\uff0c\u7dcf\u984d0\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5dee\u5f15\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff1a0\u5186\u00f71\u4eba\uff1d0\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u6bd4\u8f03\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u300c\u96f6\uff080\uff09\u300d\u3068\u306a\u308b\u5834\u5408\u53c8\u306f\u524d\u4e8b\u696d\u5e74\u5ea6\u7b49\u304c\u306a\u3044\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6bd4\u8f03\u7d66\u4e0e\u7b49\u652f\u7d66\u8005\u6570\u306f\u300c0\u300d\u3067\u306f\u306a\u304f\u300c1\u300d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\uff08\u9069\u7528\u5e74\u5ea6\uff09\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff08\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621026\u5e74\uff13\u670831\u65e5\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8cc3\u91d1\u53f0\u5e33\u8a18\u8f09\u7d66\u4e0e\u984d\uff1a\u5ef6\u307948\u540d\uff0c\u7dcf\u984d36,000,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u63a7\u9664\u5bfe\u8c61\u984d\uff1a\u5f79\u54e1\u7b49\u3000\u5ef6\u307924\u540d\uff0c\u7dcf\u984d24,000,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5dee\u5f15\u5bfe\u8c61\u984d\uff1a\u5ef6\u307924\u540d\uff0c\u7dcf\u984d12,000,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\uff08\u9069\u7528\u5e74\u5ea6\uff09\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff08\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621026\u5e74\uff13\u670831\u65e5\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u65e5\u3005\u96c7\u3044\u5165\u308c\u3089\u308c\u308b\u8005\uff1a\u5ef6\u30790\u540d\uff0c\u7dcf\u984d0\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5dee\u5f15\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff1a12,000,000\u00f724\uff1d500,000\u5186<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3010\u8981\u4ef6\u5224\u5b9a\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30a4\u3000\uff08\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d12,000,000\u30fc\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d1\u5186\uff09\u00f71\u5186\u2267\uff15\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30ed\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d12,000,000\u2267\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d0<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30cf\u3000\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d500,000\u2267\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d0<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3010\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\uff08\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d12,000,000\u30fc\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d1\u5186\uff09\u00d710\uff05\uff1d1,199,999\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5f53\u671f\u7a0e\u984d\u57fa\u6e96\u984d\uff1d\u6cd5\u4eba\u7a0e\u984d\u00d720\uff05\uff1d342,000\u5186\u304c\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u984d\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3010\u4e8b\u4f8b\uff12\uff1a\u8a18\u8f09\u4f8b\u3011<\/strong><\/span><\/h4>\n<p><strong>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\uff16\uff0820\uff09<\/strong><br \/>\n<strong> \u300c\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\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/tax-city42-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-27759\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/tax-city42-2.png\" alt=\"\" width=\"555\" height=\"833\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff16\uff09\u3000\u4e8b\u4f8b\uff13\uff08\u4e2d\u5c0f\u6cd5\u4eba\u3002\u65b0\u8a2d\u6cd5\u4eba\u306e\u5834\u5408\uff09<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5bfe\u8c61\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621025\u5e74\uff16\u6708\uff11\u65e5\uff5e\u5e73\u621026\u5e74\uff13\u670831\u65e5\uff0810\u30f6\u6708\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\uff1a\u306a\u3057\u2192\u6700\u3082\u53e4\u3044\u4e8b\u696d\u5e74\u5ea6\uff1d\u5e73\u621025\u5e74\uff16\u6708\uff11\u65e5\uff5e\u5e73\u621026\u5e74\uff13\u670831\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u524d\u4e8b\u696d\u5e74\u5ea6\uff1a\u306a\u3057\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\uff1a10,000,000\u5186\uff08\u6cd5\u4eba\u7a0e\u306e\u984d1,849,965\u5186\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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15px;\">\u30fb\u5dee\u5f15\u5bfe\u8c61\u984d\uff1a\u5ef6\u307920\u540d\uff0c\u7dcf\u984d10,000,000\u5186\u00d710\/10\u00d770\uff05\uff1d7,000,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u305f\u3081\u306a\u3057\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u305f\u3081\u306a\u3057\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000 \uff08\u9069\u7528\u5e74\u5ea6\uff09\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff08\u5e73\u621025\u5e74\uff16\u6708\uff11\u65e5\uff5e\u5e73\u621026\u5e74\uff13\u670831\u65e5\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8cc3\u91d1\u53f0\u5e33\u8a18\u8f09\u7d66\u4e0e\u984d\uff1a\u5ef6\u307940\u540d\uff0c\u7dcf\u984d30,000,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u63a7\u9664\u5bfe\u8c61\u984d\uff1a\u5f79\u54e1\u7b49\u3000\u5ef6\u307920\u540d\uff0c\u7dcf\u984d20,000,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5dee\u5f15\u5bfe\u8c61\u984d\uff1a\u5ef6\u307920\u540d\uff0c\u7dcf\u984d10,000,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\uff08\u9069\u7528\u5e74\u5ea6\uff09\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff08\u5e73\u621025\u5e74\uff16\u6708\uff11\u65e5\uff5e\u5e73\u621026\u5e74\uff13\u670831\u65e5\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u65e5\u3005\u96c7\u3044\u5165\u308c\u3089\u308c\u308b\u8005\uff1a\u5ef6\u30790\u540d\uff0c\u7dcf\u984d0\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5dee\u5f15\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff1a10,000,000\u00f720\uff1d500,000\u5186<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3010\u8981\u4ef6\u5224\u5b9a\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30a4\u3000\uff08\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d10,000,000\u30fc\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d7,000,000\uff09\u00f77,000,000\u2267\uff15\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30ed\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d10,000,000\u2267\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d0<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30cf\u3000\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d500,000\u2267\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d0<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3010\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\uff08\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d10,000,000\u30fc\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d7,000,000\uff09\u00d710\uff05\uff1d300,000\u5186<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3010\u4e8b\u4f8b\uff13\uff1a\u8a18\u8f09\u4f8b\u3011<\/strong><\/span><\/h4>\n<p><strong>\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\uff16\uff0820\uff09<\/strong><br \/>\n<strong> \u300c\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\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/tax-city42-3.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-27759\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/tax-city42-3.png\" alt=\"\" width=\"555\" height=\"833\" \/><\/a><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\uff08\u4ee5\u4e0b\u3001\u524d\u53f7\uff08<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-129\/\" target=\"_blank\">\u524d\u7de8<\/a>\uff09\u63b2\u8f09\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u5236\u5ea6\u306e\u6982\u8981<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u56fd\u5185\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/p>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;\">\n\t\t<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u3008\u7a0e\u306e\u8857.jp\u306f<a title=\"\u7a0e\u306e\u8857\" 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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