{"id":30828,"date":"2013-11-28T10:10:42","date_gmt":"2013-11-28T01:10:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=30828"},"modified":"2020-08-13T16:27:16","modified_gmt":"2020-08-13T07:27:16","slug":"tax-effects-article-23","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-23\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c23\u56de\u3011\u300c\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u56fd\u5185\u4f1a\u793e\u9593\u306e\u8b72\u6e21\u53d6\u5f15\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\uff0d\u304a\u77e5\u3089\u305b\uff0d<\/strong><\/span><\/p>\n<p 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2161\u3000\u8a2d\u4f8b<\/strong><\/h4>\n<p>\u4f01\u696d\u96c6\u56e3\u5185\u306e\u4f1a\u793e\u306b\u6295\u8cc7\uff08\u5b50\u4f1a\u793e\u682a\u5f0f\u53c8\u306f\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\uff09\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u7a0e\u52b9\u679c\u306b\u3064\u3044\u3066\u306f\u3001\u7406\u89e3\u3057\u306b\u304f\u3044\u5185\u5bb9\u3067\u3042\u308b\u306e\u3067\u3001\u9023\u7d50\u7a0e\u52b9\u679c\u5b9f\u52d9\u6307\u91dd\u3067\u3082\u6b21\u306e\u8a2d\u4f8b\u306b\u3088\u308a\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4B0082;\">\n\t\t<p style=\"margin-bottom: 3px; text-align: center;\"><span style=\"color: #4b0082;\"><strong>\u3010\u524d\u63d0\u6761\u4ef6\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\">\u2460<\/span>\u3000S1\u793e\u3001S2\u793e\u53ca\u3073S3\u793e\u306f\u3001\u3044\u305a\u308c\u3082P\u793e\u304c100%\u4fdd\u6709\u3059\u308b\u9023\u7d50\u5b50\u4f1a\u793e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\">\u2461<\/span>\u3000S1\u793e\u306f\u3001S3\u793e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001S1\u793e\u306b\u304a\u3051\u308b\u500b\u5225\u4e0a\u306e\u7c3f\u4fa1\u306f100\u3001\u9023\u7d50\u4e0a\u306e\u7c3f\u4fa1\u306f120\u3067\u3042\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\">\u2462<\/span>\u3000S1\u793e\u306f\u3001S2\u793e\u3078S3\u793e\u682a\u5f0f\u3092\u58f2\u5374\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308a\u3001\u7b2c30\u9805\u306b\u57fa\u3065\u304d\u3001\u4ed6\u306e\u5b50\u4f1a\u793e\u7b49\u3078\u306e\u58f2\u5374\u3067\u3042\u3063\u3066\u3082\u3001\u5b50\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\u3068\u3057\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\">\u2463<\/span>\u3000S1\u793e\u306f\u3001S2\u793e\u3078S3\u793e\u682a\u5f0f\u3092130\u3067\u58f2\u5374\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4b0082;\">\u2464<\/span>\u3000\u5404\u793e\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f40%\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p><strong>\u3010\u58f2\u5374\u524d\u5f8c\u3067\u7a0e\u52b9\u679c\u304c\u540c\u3058\u7d50\u679c\u3068\u306a\u308b\u30b1\u30fc\u30b9\uff08\u58f2\u5374\u5f8c\u3001\u5b50\u4f1a\u793e\u306e\u6295\u8cc7\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\uff09\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-30995 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-1.png\" alt=\"\" width=\"650\" height=\"158\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-1.png 1359w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-1-300x73.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-1-1024x249.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><br \/>\n<span style=\"color: #800000; font-size: 12px;\">\uff08\uff0a1\uff09<\/span>\u3000<span style=\"font-size: 12px;\">S1\u793e\u306b\u304a\u3051\u308bS3\u793e\u682a\u5f0f\u306e\u7a0e\u52d9\u4e0a\u306e\u7c3f\u4fa1<\/span><br \/>\n<span style=\"color: #800000; font-size: 12px;\">\uff08\uff0a2\uff09<\/span>\u3000<span style=\"font-size: 12px;\">S1\u793e\u306b\u304a\u3051\u308bS3\u793e\u682a\u5f0f\u58f2\u5374\u76ca\u306b\u4fc2\u308b\u7a0e\u52d9\u4e0a\u306e\u8abf\u6574\u8ca0\u50b5<\/span><br \/>\n<span style=\"color: #800000; font-size: 12px;\">\uff08\uff0a3\uff09<\/span>\u3000<span style=\"font-size: 12px;\">S2\u793e\u306b\u304a\u3051\u308bS3\u793e\u682a\u5f0f\u306e\u7a0e\u52d9\u4e0a\u306e\u7c3f\u4fa1<\/span><\/p>\n<p><strong>\u3010\u4ed5\u8a33\u3011<\/strong><br \/>\n<span style=\"color: #ff4500;\"><span style=\"color: #b22222;\">\u25a0\u58f2\u5374\u524d<\/span><br \/>\n<\/span>\u3008\u9023\u7d50\u3009<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-31007 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-2.png\" alt=\"\" width=\"650\" height=\"37\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-2.png 1685w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-2-300x17.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-2-1024x58.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><span style=\"color: #b22222;\">\u25a0\u58f2\u5374\u5f8c<\/span><br \/>\n\u3008S1\u793e\u500b\u5225\u3009<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-31008\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-3.png\" alt=\"\" width=\"650\" height=\"100\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-3.png 1686w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-3-300x46.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-3-1024x157.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n\u3008S2\u793e\u500b\u5225\u3009<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-31014\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-4.png\" alt=\"\" width=\"650\" height=\"36\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-4.png 1684w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-4-300x16.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-4-1024x55.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n\u3008\u9023\u7d50\u3009<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-31010\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-5.png\" alt=\"\" width=\"650\" height=\"68\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-5.png 1684w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-5-300x31.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/zeikoka23-5-1024x107.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>\u89aa\u4f1a\u793eP\u793e\u3068\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u4f01\u696d\u96c6\u56e3\u5185\u306eS1\u793e\u304c\u3001\u540c\u3058\u304f\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u4f01\u696d\u96c6\u56e3\u5185\u306e\u4ed6\u306eS2\u793e\u306b\u6295\u8cc7\uff08S1\u793e\u500b\u5225\u4e0a\u306e\u7c3f\u4fa1100\u3001\u9023\u7d50\u4e0a\u306e\u7c3f\u4fa1120\uff09\u3092130\u3067\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u58f2\u5374\u524d\u306b\u3001\u5b50\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u306b\u4fc2\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u757020\u306b\u5bfe\u3057\u3066\u3001\u9023\u7d50\u4e0a\u3001\u4f01\u696d\u96c6\u56e3\u5185\u3067\u3042\u308b\u304c\u3001\u58f2\u5374\u4e88\u5b9a\u304c\u3042\u308b\u305f\u3081\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff18\uff08=20\u00d740%\uff09\u3092\u8a08\u4e0a\u3057\u3066\u3044\u305f\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u6295\u8cc7\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u5f53\u8a72\u4e00\u6642\u5dee\u757020\u304c\u89e3\u6d88\u3057\u3001\u65b0\u305f\u306b10\uff08=120-130\uff09\u306e\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff18\u3092\u623b\u3057\u3001\u307e\u305f\u3001S2\u793e\u306b\u304a\u3044\u3066\u6295\u8cc7\u3092\u58f2\u5374\u3059\u308b\u4e88\u5b9a\u304c\u3042\u308a\u3001\u304b\u3064\u3001\u56de\u53ce\u53ef\u80fd\u6027\u306b\u554f\u984c\u306a\u3044\u3068\u304d\u306f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff14\uff08=10\u00d740%\uff09\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001S1\u793e\u3068S2\u793e\u304c\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u3068\u3044\u3046\u524d\u63d0\u306b\u304a\u3044\u3066\u306f\u3001S1\u793e\u306b\u304a\u3044\u3066\u3001\u8b72\u6e21\u640d\u76ca\u306e\u7e70\u5ef6\u3079\u306b\u4fc2\u308b\u7a0e\u52d9\u4e0a\u306e\u8abf\u6574\u8ca0\u50b530\uff08=130\uff0d100\uff09\uff09\u306b\u3064\u3044\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b512\uff08=30\u00d740%\uff09\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3002\u3053\u308c\u306f\u3001\u4e0a\u8a18\u306e\u6295\u8cc7\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u3068\u306f\u7570\u306a\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u3082\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b512\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001\u6295\u8cc7\u306e\u58f2\u5374\u524d\u5f8c\u3068\u3082\u3001\u7d14\u984d\u306e\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\uff18\u3068\u306a\u308a\u3001\u540c\u3058\u7d50\u679c\u3068\u306a\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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 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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>\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c10\u53f7\u3002\u4ee5\u4e0b\u300c\u500b\u5225\u7a0e\u52b9\u679c\u5b9f\u52d9\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u3068\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff16\u53f7\u3002\u4ee5\u4e0b\u300c\u9023\u7d50\u7a0e\u52b9\u679c\u5b9f\u52d9\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u3067\u306f\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u56fd\u5185\u4f1a\u793e\u9593\u306e\u8b72\u6e21\u53d6\u5f15\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,257,167,182,290,232],"tags":[412,373],"backnumber":[1721],"series":[1101],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-26 23:55:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/30828"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=30828"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/30828\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=30828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=30828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=30828"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=30828"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=30828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}