{"id":30683,"date":"2013-11-28T10:20:12","date_gmt":"2013-11-28T01:20:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=30683"},"modified":"2014-10-23T12:21:03","modified_gmt":"2014-10-23T03:21:03","slug":"tax-article-59","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-59\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c10\u56de\u3011\u300c\u5185\u7e01\u306e\u59bb\u306f\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\uff1f\uff08\u305d\u306e\uff11\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c10\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5185\u7e01\u306e\u59bb\u306f\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\uff1f\uff08\u305d\u306e\uff11\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u56fd\u58eb\u8218\u5927\u5b66\u6cd5\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br 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title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u6b66\u5bcc\u58eb\u4e8b\u4ef6\uff08\u305d\u306e\uff11\uff09\u300d\u3000\uff5e\u300c\u4f4f\u6240\u300d\u306e\u8a8d\u5b9a\u306f\u3044\u304b\u306b\u3057\u3066\u306a\u3055\u308c\u308b\u3079\u304d\u304b\uff1f\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-48\/\" target=\"_blank\">\u4ee5\u524d\u3053\u3053\u3067\u3082\u53d6\u308a\u4e0a\u3052\u305f<\/a>\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u300c\u4f4f\u6240\u300d\u306e\u6982\u5ff5\u3092\u6c11\u6cd5\u306e\u6982\u5ff5\u306e\u7406\u89e3\u306b\u5408\u308f\u305b\u3088\u3046\u3068\u3059\u308b\u901a\u8aac\u7684\u306a\u8003\u3048\u65b9\u3068\u540c\u3058\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u8003\u3048\u65b9\u306f\u3001\u501f\u7528\u6982\u5ff5\u306b\u3064\u3044\u3066\u306e\u73fe\u5728\u306e\u901a\u8aac\u3068\u3055\u308c\u308b\u201c\u7d71\u4e00\u8aac\u201d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u6c11\u6cd5\u306b\u300c\u914d\u5076\u8005\u300d\u3068\u3044\u3046\u7528\u8a9e\u306e\u5b9a\u7fa9\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002<br 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\/>\n\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u6c11\u6cd5\u81ea\u4f53\u304c\u300c\u914d\u5076\u8005\u300d\u3068\u3057\u3066\u305d\u306e\u4fdd\u8b77\u9818\u57df\u306e\u5c04\u7a0b\u3068\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u5fc5\u305a\u3057\u3082\u5c4a\u51fa\u5a5a\u4e3b\u7fa9\u306b\u57fa\u3065\u304f\u5a5a\u59fb\u95a2\u4fc2\u306e\u307f\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u6c17\u304c\u3064\u304f\u3002<\/p>\n<p>\u6c11\u6cd5\u4e0a\u306f\u3001\u5f62\u5f0f\u7684\u306b\u306f\u5a5a\u59fb\u95a2\u4fc2\u304c\u9069\u6cd5\u306b\u6210\u7acb\u3057\u305f\u5834\u5408\u306e\u914d\u5076\u8005\u3092\u6cd5\u5f8b\u4e0a\u306e\u300c\u914d\u5076\u8005\u300d\u3068\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u5b9f\u8cea\u7684\u306b\u306f\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3068\u985e\u4f3c\u306e\u6cd5\u7684\u4fdd\u8b77\u3092\u5185\u7e01\u306e\u59bb\u306b\u3082\u4e0e\u3048\u3066\u3044\u308b\u3068\u3044\u3046\u30c0\u30d6\u30eb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u63a1\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u300c\u914d\u5076\u8005\u300d\u3092\u89e3\u91c8\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u3001\u6c11\u6cd5\u306e\u30c0\u30d6\u30eb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e\u3046\u3061\u3001\u5b9f\u8cea\u7684\u306a\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u304b\u3089\u501f\u7528\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u306e\u3067\u3042\u308d\u3046\u304b\u3002<br \/>\n\u307e\u3057\u3066\u3084\u3001\u591a\u304f\u306e\u6cd5\u5f8b\u304c\u5b9f\u8cea\u7684\u306a\u898b\u5730\u304b\u3089\u3001\u5185\u7e01\u306e\u59bb\u306e\u3088\u3046\u306a\u4e8b\u5b9f\u4e0a\u306e\u5a5a\u59fb\u95a2\u4fc2\u8005\u3092\u3082\u914d\u5076\u8005\u306b\u53d6\u308a\u8fbc\u3093\u3067\u3044\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u306a\u304a\u3055\u3089\u3067\u3042\u308b\u3002<br 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center;\"><strong>\u3014\u5224\u6c7a\u306e\u8981\u65e8\u3015<\/strong><\/p>\n<p>\u6276\u990a\u63a7\u9664\u306e\u5236\u5ea6\u306f\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u500b\u4eba\u7684\u4e8b\u60c5\u3092\u659f\u914c\u3057\u3066\u3001\u3067\u304d\u308b\u3060\u3051\u7a0e\u8ca0\u62c5\u3092\u305d\u306e\u8ca0\u62c5\u80fd\u529b\u306b\u5408\u81f4\u3055\u305b\u3088\u3046\u3068\u3044\u3046\u8da3\u65e8\u306b\u3067\u3066\u3044\u308b\u3082\u306e\u3068\u89e3\u305b\u3089\u308c\u308b\u3002\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u6240\u5f97\u3092\u540c\u3058\u304f\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6276\u990a\u5bb6\u65cf\u306e\u306a\u3044\u8005\u3068\u3053\u308c\u306e\u3042\u308b\u8005\u3001\u53c8\u306f\u6276\u990a\u5bb6\u65cf\u306e\u5c11\u306a\u3044\u8005\u3068\u591a\u3044\u8005\u3068\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u62c5\u7a0e\u529b\u306b\u5dee\u7570\u304c\u3042\u308b\u304b\u3089\u3067\u3042\u308b\u3002\u5f93\u3063\u3066\u3053\u306e\u5236\u5ea6\u3067\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u73fe\u5b9f\u751f\u6d3b\u306b\u304a\u3051\u308b\u6276\u990a\u306e\u5b9f\u4f53\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002\u3068\u3053\u308d\u3067\u3001\u3044\u308f\u3086\u308b\u5185\u7e01\u306f\u7537\u5973\u304c\u76f8\u5354\u529b\u3057\u3066\u592b\u5a66\u3068\u3057\u3066\u306e\u751f\u6d3b\u3092\u55b6\u3080\u7d50\u5408\u3067\u3042\u308b\u70b9\u306b\u304a\u3044\u3066\u306f\u3001\u5a5a\u59fb\u95a2\u4fc2\u3068\u7570\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5185\u7e01\u306e\u5f53\u4e8b\u8005\u306f\u592b\u5a66\u3068\u3057\u3066\u4e92\u306b\u3001\u540c\u5c45\u3001\u5354\u529b\u3001\u6276\u52a9\u306e\u7fa9\u52d9\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u89e3\u3059\u3079\u304d\u3067\u3042\u308b\uff08\u6700\u9ad8\u662d\u548c33\u5e744\u670811\u65e5\u5224\u6c7a\u53c2\u7167\uff09\u3002\u3053\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u3068\u3001\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3082\u5185\u7e01\u306e\u914d\u5076\u8005\u3082\u3001\u3068\u3082\u306b\u73fe\u5b9f\u751f\u6d3b\u306b\u304a\u3044\u3066\u6276\u990a\u7fa9\u52d9\u306b\u57fa\u304d\u6276\u990a\u3055\u308c\u308b\u8005\u3067\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u306f\u5dee\u7570\u306f\u306a\u3044\u304b\u3089\u3001\u5185\u7e01\u306e\u914d\u5076\u8005\u306e\u3042\u308b\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u3082\u6276\u990a\u63a7\u9664\u3092\u8a8d\u3081\u308b\u3053\u3068\u306b\u5408\u7406\u6027\u306f\u3042\u308b\u3002\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3092\u5a5a\u59fb\u3057\u305f\u914d\u5076\u8005\u306b\u9650\u5b9a\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u5a5a\u59fb\u306e\u5c4a\u51fa\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u305d\u306e\u5229\u76ca\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u3053\u3068\u306e\u6545\u3092\u4ee5\u3066\u3001\u5185\u7e01\u306e\u914d\u5076\u8005\u306b\u3064\u304d\u6276\u990a\u63a7\u9664\u3092\u5426\u5b9a\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u3002\u5a5a\u59fb\u306e\u5c4a\u51fa\u306f\u3001\u5f53\u4e8b\u8005\u53cc\u65b9\u306b\u3088\u308a\u306a\u3055\u308c\u308b\u3079\u304f\u3001\u6276\u990a\u63a7\u9664\u3092\u6b32\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u5358\u72ec\u3067\u306a\u3057\u5f97\u308b\u3068\u3053\u308d\u3067\u306a\u3044\u3002\u5185\u7e01\u306e\u5b58\u5728\u306f\u53e4\u6765\u306e\u6163\u7fd2\u305d\u306e\u4ed6\u7a2e\u3005\u306e\u8907\u96d1\u306a\u308b\u4e8b\u60c5\u306b\u57fa\u304f\u3082\u306e\u3067\u3042\u3063\u3066\u6c11\u6cd5\u304c\u6cd5\u5f8b\u5a5a\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4ee5\u4e0a\u306f\u514d\u308c\u96e3\u3044\u3068\u3053\u308d\u3067\u3042\u308b\u3002\u3055\u308c\u3070\u3001\u5b66\u8aac\u5224\u4f8b\u3082\u7acb\u6cd5\uff08\u5404\u7a2e\u306e\u793e\u4f1a\u7acb\u6cd5\u3001\u7d66\u4e0e\u6cd5\u7b49\uff09\u3082\u3001\u3053\u306e\u73fe\u5b9f\u3092\u80af\u5b9a\u3057\u3001\u5185\u7e01\u95a2\u4fc2\u306b\u3082\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4fdd\u8b77\u3092\u4e0e\u3048\u308b\u3079\u304f\u3001\u52aa\u529b\u304c\u7d9a\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u7a0e\u6cd5\u4e0a\u5185\u7e01\u306e\u914d\u5076\u8005\u3092\u6cd5\u5f8b\u4e0a\u306e\u914d\u5076\u8005\u3068\u540c\u4e00\u306b\u53d6\u6271\u3046\u3053\u3068\u306f\u3001\u6c7a\u3057\u3066\u6c11\u6cd5\u304c\u6cd5\u5f8b\u5a5a\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u305f\u8da3\u65e8\u306b\u53cd\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u305d\u3053\u3067\u3001\u5185\u7e01\u306e\u914d\u5076\u8005\u306e\u3042\u308b\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u6276\u990a\u63a7\u9664\u3092\u8a8d\u3081\u308b\u3053\u3068\u304c\u3001\u4ed6\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306e\u95a2\u4fc2\u3067\u3001\u53c8\u306f\u5fb4\u7a0e\u4e8b\u52d9\u3068\u306e\u95a2\u4fc2\u3067\u306a\u3093\u3089\u304b\u306e\u4e0d\u90fd\u5408\u3092\u751f\u3058\u306a\u3044\u304b\u3092\u8003\u3048\u3066\u307f\u308b\u3002\u6240\u5f97\u7a0e\u984d\u306f\u6cd5\u5f8b\u306e\u5b9a\u3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class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p>\u5185\u7e01\u306e\u914d\u5076\u8005\u306e\u3042\u308b\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u6276\u990a\u63a7\u9664\u3092\u8a8d\u3081\u308b\u3053\u3068\u306b\u5408\u7406\u6027\u304c\u3042\u308a\u3001\u4e00\u65b9\u305d\u3046\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u306a\u3093\u3089\u304b\u306e\u4e0d\u90fd\u5408\u3092\u751f\u305a\u308b\u304a\u305d\u308c\u3082\u306a\u3044\u304b\u3089\u3001\u5185\u7e01\u306e\u914d\u5076\u8005\u306b\u6276\u990a\u89aa\u65cf\u3068\u540c\u3058\u53d6\u6271\u3044\u3092\u8a8d\u3081\u308b\u3079\u3057\u3068\u3059\u308b\u539f\u544a\u306e\u4e3b\u5f35\u306f\u4e00\u5fdc\u3082\u3063\u3068\u3082\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3044\u3046\u306e\u3067\u3042\u308b<span style=\"font-size: 12px;\">\uff08\u3053\u306e\u5224\u6c7a\u306f\u307e\u3060\u7d9a\u304f\uff09<\/span>\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u30fb\uff14\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/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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