{"id":28043,"date":"2013-11-07T10:20:58","date_gmt":"2013-11-07T01:20:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=28043"},"modified":"2014-02-06T19:53:12","modified_gmt":"2014-02-06T10:53:12","slug":"tax-article-54","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-54\/","title":{"rendered":"monthly TAX views\u3000-No.10-\u300c\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306f\u3082\u3046\u6a5f\u80fd\u3057\u306a\u3044\u306e\u304b\uff1f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><em>monthly TAX views<\/em><\/h4>\n<h4 style=\"text-align: center;\"><em>-No.10-<\/em><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306f\u3082\u3046\u6a5f\u80fd\u3057\u306a\u3044\u306e\u304b\uff1f\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388<br \/>\n\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u7814\u7a76\u54e1<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u304c\u6c7a\u307e\u3063\u305f\u3082\u306e\u306e\u3001\u6d88\u8cbb\u7a0e\u3092\u3081\u3050\u308b\u8ab2\u984c\u306f\u5c71\u7a4d\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165\u306e\u662f\u975e\u3067\u3042\u308b\u3002<\/p>\n<p>\u5c0e\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308c\u3070\u3001\u3069\u306e\u3088\u3046\u306a\u7bc4\u56f2\u306b\u3059\u308b\u306e\u304b\u3001\u7a0e\u7387\u306f\uff15\uff05\u304b\uff18\uff05\u304b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5c0e\u5165\u306f\u907f\u3051\u3089\u308c\u306a\u3044\u304c\u305d\u306e\u5177\u4f53\u7684\u8a2d\u8a08\u306f\u3069\u3046\u3059\u308b\u306e\u304b\u3001\u306a\u3069\u591a\u304f\u306e\u8ad6\u70b9\u3092\u8a70\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u3082\u3046\u4e00\u3064\u3001\u6cd5\u4eba\u7a0e\u306e\u554f\u984c\u3082\u8b70\u8ad6\u304c\u59cb\u307e\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u524d\u5012\u3057\u5ec3\u6b62\u3092\u884c\u3046\u3079\u304d\u304b\u3001\u524d\u5012\u3057\u3059\u308b\u306a\u3089\u3001\u305d\u308c\u306f\u3069\u306e\u3088\u3046\u306a\u7406\u7531\u304b\u3089\u304b\u3001\u6240\u5f97\u7a0e\u306e\u8d85\u904e\u8ab2\u7a0e\u90e8\u5206\u306f\u3069\u3046\u3059\u308b\u306e\u304b\u3001\u3055\u3089\u306b\u306f\u308f\u304c\u56fd\u306e\u7d4c\u6e08\u7a7a\u6d1e\u5316\u306e\u539f\u56e0\u3068\u306a\u3063\u3066\u3044\u308b\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u308b\u3079\u304d\u304b\u3001\u305d\u306e\u5834\u5408\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3092\u3069\u3053\u307e\u3067\u5e83\u3052\u308b\u306e\u304b\u3001\u5730\u65b9\u7a0e\u306f\u3069\u3046\u3059\u308b\u306e\u304b\u3001\u306a\u3069\u5b9f\u306b\u591a\u304f\u306e\u8ad6\u70b9\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u7a0e\u5236\u3092\u3081\u3050\u308b\u8ab2\u984c\u304c\u5c71\u7a4d\u3057\u3066\u3044\u308b\u4e2d\u3067\u3001\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u304c\u5168\u304f\u6a5f\u80fd\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u53bb\u308b10\u6708\uff18\u65e5\u306b\u7dcf\u4f1a\u304c\u958b\u50ac\u3055\u308c\u305f\u304c\u3001\u56fd\u969b\u8ab2\u7a0e\u3068\u756a\u53f7\u5236\u5ea6\u306b\u3064\u3044\u3066\u4f5c\u696d\u30b0\u30eb\u30fc\u30d7\u3092\u8a2d\u3051\u3066\u8b70\u8ad6\u3057\u3088\u3046\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u305f\u3002<!--more--><\/p>\n<p>\u3064\u307e\u308a\u3001\u4e0a\u8ff0\u3057\u305f\u73fe\u4e0b\u306e\u308f\u304c\u56fd\u7a0e\u5236\u306e\u6700\u5927\u306e\u8ab2\u984c\u3067\u3042\u308b\u300c\u6d88\u8cbb\u7a0e\u300d\u3068\u300c\u6cd5\u4eba\u7a0e\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u8b70\u8ad6\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8ab0\u304c\u8003\u3048\u3066\u3082\u3001\u4e0a\u8a18\u306e\u554f\u984c\u70b9\u306f\u3001\u4e0e\u515a\u306e\u7a0e\u5236\u8abf\u67fb\u4f1a\u3067\u653f\u6cbb\u5bb6\u540c\u58eb\u304c\u8b70\u8ad6\u3059\u308b\u3088\u308a\u3001\u6709\u8b58\u8005\u304c\u96c6\u307e\u3063\u3066\u8b70\u8ad6\u3059\u308b\u65b9\u304c\u3001\u610f\u7fa9\u306e\u3042\u308b\u7d50\u8ad6\u304c\u5f97\u3089\u308c\u308b\u306e\u3067\u306f\u306a\u304b\u308d\u3046\u304b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u304c\u6a5f\u80fd\u3057\u306a\u3044\u80cc\u666f\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u7406\u7531\u304c\u3042\u308b\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u3092\u8b70\u8ad6\u3059\u308c\u3070\u3001\u6e1b\u7a0e\u6d3e\u304c\u591a\u6570\u3092\u5360\u3081\u308b\u3060\u308d\u3046\u3002\u307e\u305f\u8efd\u6e1b\u7a0e\u7387\u3092\u8b70\u8ad6\u3059\u308c\u3070\u3001\u5c0e\u5165\u3059\u3079\u304d\u3067\u306a\u3044\u3068\u3044\u3046\u610f\u898b\u304c\u592a\u5b97\u3092\u5360\u3081\u308b\u3060\u308d\u3046\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u3042\u3089\u304b\u3058\u3081\u5206\u304b\u3063\u3066\u3044\u308b\u304b\u3089\u3001\u8b70\u8ad6\u3057\u306a\u3044\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u515a\u7a0e\u8abf\u3078\u306e\u914d\u616e\u30fb\u9060\u616e\u3060\u308d\u3046\u304b\u3002\u305d\u3046\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u3002<br \/>\n\u3080\u3057\u308d\u653f\u6a29\u3078\u306e\u914d\u616e\u30fb\u9060\u616e\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u300c\u6cd5\u4eba\u7a0e\u8b70\u8ad6\u3092\u5148\u5c0e\u3059\u308b\u306e\u306f\u3001\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u3092\u63b2\u3052\u308b\u5b98\u90b8\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u914d\u616e\u306a\u306e\u3060\u308d\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306f\u3001\u8ca1\u52d9\u7701\u306e\u5225\u50cd\u968a\u3067\u306f\u306a\u3044\u3002<br \/>\n\u73fe\u306b\u3001\u6cd5\u4eba\u7a0e\u3092\u8b70\u8ad6\u3059\u308c\u3070\u3001\u6e1b\u7a0e\u306b\u6d88\u6975\u7684\u306a\u8ca1\u52d9\u7701\u306e\u601d\u60d1\u3068\u306f\u304b\u3051\u96e2\u308c\u3066\u304f\u308b\u3002\u3060\u304b\u3089\u3053\u305d\u8b70\u8ad6\u306e\u4fa1\u5024\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308b\u306f\u305a\u3067\u3001\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u9577\u306e\u3082\u3068\u3067\u3001\u81ea\u5f8b\u7684\u306b\u3055\u307e\u3056\u307e\u306a\u8ab2\u984c\u3092\u8b70\u8ad6\u3057\u3066\u3082\u3088\u3044\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h3>\n<p>\u52a0\u85e4\u5bdb\u4f1a\u9577\u306e\u6642\u4ee3\u3092\u601d\u3044\u51fa\u3059\u3002<\/p>\n<p>\u7b46\u8005\u306f1997\u5e74\u306e\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u6642\u306b\u5927\u8535\u7701\uff08\u73fe\u3001\u8ca1\u52d9\u7701\uff09\u7a0e\u5236\u7b2c\u4e8c\u8ab2\u9577\u3001\u7dcf\u52d9\u8ab2\u9577\u3092\u7d4c\u9a13\u3057\u3001\u5f53\u6642\u306e\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u9577\u3067\u3042\u3063\u305f\u52a0\u85e4\u5bdb\u6c0f\u3068\u6bce\u9031\u306e\u3088\u3046\u306b\u304a\u4f1a\u3044\u3057\u3066\u8b70\u8ad6\u3092\u3057\u305f\u7d4c\u9a13\u304c\u3042\u308b\u3002<\/p>\n<p>\u52a0\u85e4\u6c0f\u306f\u5e38\u306b\u300c\u7a0e\u5236\u306f\u56fd\u6c11\u306e\u3082\u306e\u3060\u304b\u3089\u3001\u5927\u8535\u7701\u306e\u8a00\u3044\u306a\u308a\u306b\u306f\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u77dc\u6301\u3092\u6301\u305f\u308c\u3066\u304a\u308a\u3001\u308f\u308c\u308f\u308c\u306e\u4f5c\u6210\u3057\u305f\u60f3\u5b9a\u554f\u7b54\u3092\u8aad\u307f\u4e0a\u3052\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u81ea\u5f8b\u7684\u306b\u6d3b\u52d5\u3092\u5c55\u958b\u3055\u308c\u305f\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u6d88\u8cbb\u7a0e\u7387\uff15\uff05\u3078\u306e\u5f15\u4e0a\u3052\u5f8c\u306e\u6052\u4e45\u7684\u6e1b\u7a0e\u3092\u3081\u3050\u3063\u3066\u3001\u5927\u8535\u7701\u3068\u30ae\u30af\u30b7\u30e3\u30af\u3057\u305f\u306e\u3060\u304c\u3001\u5b66\u8005\u9b42\u306e\u3088\u3046\u306a\u3082\u306e\u3092\u57a3\u9593\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3002<br \/>\n\u5927\u8535\u7701\u306e\u7acb\u5834\u306b\u7acb\u3064\u7b46\u8005\u306b\u3068\u3063\u3066\u306f\u5927\u5909\u306a\u7d4c\u9a13\u3067\u3042\u3063\u305f\u304c\u3001\u82af\u306e\u901a\u3063\u305f\u8ad6\u7406\u306b\u306f\u3001\u4eca\u601d\u3044\u8fd4\u3057\u3066\u3082\u3001\u7d0d\u5f97\u3059\u308b\u9762\u304c\u6570\u591a\u304f\u3042\u308b\u3002<\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h3>\n<p>\u7a0e\u5236\u6539\u6b63\u306b\u306f\u3001\u8ad6\u7406\u304c\u5fc5\u8981\u3060\u3002<\/p>\n<p>\u6700\u8fd1\u306e\u7a0e\u5236\u6539\u6b63\u306b\u306f\u3001\u307b\u3068\u3093\u3069\u8ad6\u7406\u304c\u306a\u304f\u3001\u6c7a\u5b9a\u3060\u3051\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<p>\u56fd\u6c11\u3092\u8aac\u5f97\u3059\u308b\u8ad6\u7406\u3001\u4e16\u754c\u306b\u767a\u4fe1\u3059\u308b\u8ad6\u7406\u3001\u305d\u308c\u306a\u304f\u3057\u3066\u306e\u7a0e\u5236\u6539\u6b63\u307b\u3069\u7121\u5473\u4e7e\u71e5\u306a\u3082\u306e\u306f\u306a\u3044\u3002<\/p>\n<p>\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306f\u6b7b\u3093\u3067\u3057\u307e\u3063\u305f\u306e\u3060\u308d\u3046\u304b\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 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