{"id":32341,"date":"2013-12-19T10:20:35","date_gmt":"2013-12-19T01:20:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=32341"},"modified":"2014-04-30T19:15:07","modified_gmt":"2014-04-30T10:15:07","slug":"tax-article-64","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-64\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u963f\u90e8\u3000\u6cf0\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u672c\u7a3f\u306e\u69cb\u6210\u3011<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u306f\u3058\u3081\u306b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u7dcf\u52d9\u7701\u300c\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u3042\u308a\u65b9\u7b49\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a\u300d\u5831\u544a\u66f8<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e00\u90e8\u306e\u4ea4\u4ed8\u7a0e\u8ca1\u6e90\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff15\u3000\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u3068\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e<\/p>\n<\/div>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u308f\u304c\u56fd\u306e\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u304c\u9ad8\u3044\u306e\u306f\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u305f\u3081\u3067\u3042\u308a\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u306b\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u5730\u65b9\u7a0e\u5168\u4f53\u306e\u4e2d\u3067\u6cd5\u4eba\u6240\u5f97\u8ab2\u7a0e\u306e\u30a6\u30a8\u30a4\u30c8\u304c\u9ad8\u3044\u3053\u3068\u306b\u3088\u308a\u3001\u666f\u6c17\u5909\u52d5\u306b\u3088\u308b\u7a0e\u53ce\u306e\u4e0d\u5b89\u5b9a\u3055\u3068\u3068\u3082\u306b\u504f\u5728\u6027\u306e\u554f\u984c\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u7a0e\u5236\u629c\u672c\u6539\u9769\u307e\u3067\u306e\u66ab\u5b9a\u63aa\u7f6e\u3068\u3055\u308c\u3066\u3044\u308b\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u6271\u3044\u3068\u3068\u3082\u306b\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e00\u90e8\u3092\u56fd\u7a0e\u306b\u79fb\u3057\u305f\u4e0a\u3067\u5730\u65b9\u4ea4\u4ed8\u7a0e\u8ca1\u6e90\u3068\u3059\u308b\u3053\u3068\u304c\u5927\u304d\u306a\u8ab2\u984c\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u7dcf\u52d9\u7701\u300c\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u3042\u308a\u65b9\u7b49\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a\u300d\u5831\u544a\u66f8<\/strong><\/h4>\n<p>\u7dcf\u52d9\u7701\u5730\u65b9\u8ca1\u653f\u5be9\u8b70\u4f1a\u306e\u4e0b\u306b\u7f6e\u304b\u308c\u3066\u3044\u305f\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u3042\u308a\u65b9\u7b49\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a\uff08\u5ea7\u9577\uff1a\u795e\u91ce\u76f4\u5f66\u6771\u4eac\u5927\u5b66\u540d\u8a89\u6559\u6388\uff09\u306f\u300111\u6708\uff16\u65e5\u306b\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u305f\u304c\u3001\u305d\u306e\u4e2d\u3067\u306f\u3001\u4eca\u5f8c\u306e\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u3042\u308a\u65b9\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u8af8\u70b9\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<ul>\n<li>\u5730\u65b9\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u306b\u3088\u308a\u3001\u4e0d\u4ea4\u4ed8\u56e3\u4f53\u306e\u8ca1\u6e90\u8d85\u904e\u984d\u306f\u62e1\u5927\u3057\u3001\u4e0d\u4ea4\u4ed8\u56e3\u4f53\u3068\u4ea4\u4ed8\u56e3\u4f53\u9593\u306e\u8ca1\u653f\u529b\u683c\u5dee\u304c\u62e1\u5927\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u504f\u5728\u662f\u6b63\u306e\u305f\u3081\u306e\u63aa\u7f6e\u304c\u5fc5\u8981\u3002<\/li>\n<li>\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u5145\u5b9f\u53c8\u306f\u6d88\u8cbb\u7a0e\u306b\u4fc2\u308b\u5730\u65b9\u4ea4\u4ed8\u7a0e\u6cd5\u5b9a\u7387\u5206\u306e\u5730\u65b9\u6d88\u8cbb\u7a0e\u5316\u3068\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u6cd5\u4eba\u7a0e\u5272\u306e\u5730\u65b9\u4ea4\u4ed8\u7a0e\u539f\u8cc7\u5316\u306b\u3088\u308b\u7a0e\u6e90\u4ea4\u63db\u3092\u57fa\u672c\u7684\u306a\u76ee\u6a19\u3068\u3059\u3079\u304d\u3002<\/li>\n<li>\u4eca\u56de\u306e\u7a0e\u5236\u629c\u672c\u6539\u9769\u306b\u304a\u3044\u3066\u306f\u65e2\u306b\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\u5f15\u4e0a\u3052\u304c\u6c7a\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u7a0e\u5236\u629c\u672c\u6539\u9769\u6cd5\u7b2c\uff17\u6761\u7b2c\uff15\u53f7\u30ed\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u6cd5\u4eba\u7a0e\u5272\u306e\u4e00\u90e8\u306e\u4ea4\u4ed8\u7a0e\u539f\u8cc7\u5316\u3092\u56f3\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u3079\u304d\u3002<\/li>\n<li>\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u30fb\u8b72\u4e0e\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u7570\u4f8b\u306e\u66ab\u5b9a\u63aa\u7f6e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5ec3\u6b62\u306e\u4e0a\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u5fa9\u5143\u3059\u308b\u3053\u3068\u3092\u57fa\u672c\u306b\u691c\u8a0e\u3059\u3079\u304d\u3002\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u6cd5\u4eba\u7a0e\u5272\u306e\u4ea4\u4ed8\u7a0e\u539f\u8cc7\u5316\u306e\u898f\u6a21\u304c\u4e00\u5b9a\u306e\u7bc4\u56f2\u5185\u306b\u3068\u3069\u307e\u308b\u5834\u5408\u306b\u306f\u3001\u66ab\u5b9a\u63aa\u7f6e\u3068\u3057\u3066\u3001\u73fe\u5728\u3068\u540c\u69d8\u306e\u504f\u5728\u662f\u6b63\u5236\u5ea6\u3092\u88dc\u5b8c\u7684\u306b\u63aa\u7f6e\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.soumu.go.jp\/menu_news\/s-news\/01zeimu03_02000012.html\" target=\"_blank\">\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u3042\u308a\u65b9\u7b49\u306b\u95a2\u3059\u308b\u691c\u8a0e\u4f1a\u5831\u544a\u66f8\u306e\u516c\u8868<\/a>\u300d\uff08\u5e73\u621025\u5e7411\u67086\u65e5\uff09<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e<\/strong><\/h4>\n<p>\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5c0e\u5165\u3055\u308c\u305f\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306f\u3001\u5730\u65b9\u7a0e\u53ce\u306e\u504f\u5728\u5316\u306e\u662f\u6b63\u7b56\u3068\u3057\u3066\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u53ce\u306e\u304a\u3088\u305d\uff12\u5206\u306e\uff11\u3092\u56fd\u306b\u30d7\u30fc\u30eb\u3057\u305f\u4e0a\u3067\u3001\u5168\u984d\u3092\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u8b72\u4e0e\u7a0e\u3068\u3057\u3066\u3001\u305d\u306e\uff11\/\uff12\u3092\u76f4\u8fd1\u306e\u56fd\u52e2\u8abf\u67fb\u306b\u3088\u308b\u4eba\u53e3\u3001\uff11\/\uff12\u3092\u5f93\u696d\u8005\u6570\u306e\u57fa\u6e96\u306b\u3088\u3063\u3066\u90fd\u9053\u5e9c\u770c\u306b\u8b72\u4e0e\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u7a0e\u5236\u629c\u672c\u6539\u9769\u304c\u306a\u3055\u308c\u308b\u307e\u3067\u306e\u9593\u306e\u300c\u66ab\u5b9a\u7684\u63aa\u7f6e\u300d\u3068\u3057\u3066\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u6539\u6b63\u6cd5\u3067\u3082\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u30fb\u8b72\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u3001\u7a0e\u5236\u306e\u629c\u672c\u7684\u306a\u6539\u9769\u306b\u304a\u3044\u3066\u504f\u5728\u6027\u306e\u5c0f\u3055\u3044\u5730\u65b9\u7a0e\u4f53\u7cfb\u306e\u69cb\u7bc9\u304c\u884c\u308f\u308c\u308b\u307e\u3067\u306e\u9593\u306e\u63aa\u7f6e\u3067\u3042\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u300c\u7a0e\u5236\u306e\u629c\u672c\u7684\u306a\u6539\u9769\u306b\u4f75\u305b\u3066\u629c\u672c\u7684\u306b\u898b\u76f4\u3057\u3092\u884c\u3046\uff08\u7b2c\uff17\u6761\u4e94\u53f7\uff09\u300d\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p><strong>\u3010\u6cd5\u4eba\u4e8b\u696d\u7a0e\u6539\u6b63\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u8b72\u4e0e\u7a0e\u306e\u30b9\u30ad\u30fc\u30e0\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32351\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-1.png\" alt=\"\" width=\"650\" height=\"206\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-1.png 1043w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-1-300x94.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-1-1024x323.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u30fb\u8b72\u4e0e\u7a0e\u306e\u7a0e\u53ce\u306f\uff11\u51467,643\u5104\u5186\uff08\u5e73\u621025\u5e74\u5ea6\u5730\u65b9\u8ca1\u653f\u8a08\u753b\uff09\u3067\u3042\u308a\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e\uff11\uff05\u76f8\u5f53\u984d\uff12\u51466,650\u5104\u5186\u306b\u53ca\u3070\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u5730\u65b9\u6cd5\u4eba\u4e8c\u7a0e\u306e\u4eba\u53e3\uff11\u4eba\u5f53\u305f\u308a\u7a0e\u53ce\u984d\u304c\u6700\u5927\u306e\u6771\u4eac\u90fd\u3068\u6700\u5c0f\u306e\u5948\u826f\u770c\u3068\u306e\u9593\u30675.3\u500d\u306e\u683c\u5dee\u304c\u3042\u308b\u3068\u3053\u308d\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u8b72\u4e0e\u7a0e\u3092\u5165\u308c\u305f\u5834\u5408\u306f\uff14\u500d\u7a0b\u5ea6\u306b\u7e2e\u5c0f\u3057\u3066\u304a\u308a\u3001\u504f\u5728\u662f\u6b63\u306b\u306f\u4e00\u5b9a\u306e\u52b9\u679c\u3092\u4e0a\u3052\u3066\u3044\u308b\u3002<\/p>\n<p>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u5f8c\u8ff0\u306e\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5730\u65b9\u4ea4\u4ed8\u7a0e\u8ca1\u6e90\u5316\uff08\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d\uff09\u3068\u4f75\u305b\u3066\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u30fb\u8b72\u4e0e\u7a0e\u306e\uff11\/\uff13\uff08\u304a\u3088\u305d6,000\u5104\u5186\u5206\uff09\u3092\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u5fa9\u5143\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e00\u90e8\u306e\u4ea4\u4ed8\u7a0e\u8ca1\u6e90\u5316<\/strong><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u306f\u7a0e\u53ce\u306e\u5730\u57df\u504f\u5728\u6027\u304c\u5c11\u306a\u3044\u7a0e\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u305d\u308c\u3067\u3082\u4eba\u53e3\uff11\u4eba\u5f53\u305f\u308a\u7a0e\u53ce\u984d\u304c\u6700\u5927\u306e\u6771\u4eac\u90fd\u3068\u6700\u5c0f\u306e\u6c96\u7e04\u770c\u3068\u306e\u9593\u30672.9\u500d\u306e\u683c\u5dee\u304c\u3042\u308a\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306b\u3088\u308a\u3055\u3089\u306b\u62e1\u5927\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u73fe\u5728\u3001\u5730\u65b9\u8ca1\u653f\u5168\u4f53\u3067\u306f\u7d0413.3\u5146\u5186\u306e\u8ca1\u6e90\u4e0d\u8db3\u984d\u304c\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u4ea4\u4ed8\u7a0e\u4e0d\u4ea4\u4ed8\u56e3\u4f53\u306e\u7559\u4fdd\u8ca1\u6e90\u3068\u8ca1\u6e90\u8d85\u904e\u984d\u306e\u5408\u8a08\u984d\u306f1.8\u5146\u5186\u3092\u8d85\u3048\u3066\u304a\u308a\u3001\u5730\u65b9\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306b\u3088\u308a\u5897\u5927\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u3002<\/p>\n<p><a style=\"font-size: 13px; line-height: 19px;\" href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32353\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-2.png\" alt=\"\" width=\"650\" height=\"330\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-2.png 984w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-2-300x152.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u7a0e\u5236\u629c\u672c\u6539\u9769\uff1d\u5730\u65b9\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u306b\u3088\u308a\u3001\u5168\u4f53\u3068\u3057\u3066\u306e\u5730\u65b9\u306e\u8ca1\u6e90\u4e0d\u8db3\u306f\u7de9\u548c\u3055\u308c\u308b\u3068\u3057\u3066\u3082\u3001\u6771\u4eac\u90fd\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u4e00\u90e8\u306e\u5bcc\u88d5\u56e3\u4f53\u306f\u307e\u3059\u307e\u3059\u8c4a\u304b\u306b\u306a\u308a\u3001\u504f\u5728\u6027\u304c\u62e1\u5927\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u7387\u304c\uff18\uff05\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u3046\u3061\u304a\u3088\u305d6,000\u5104\u5186\u76f8\u5f53\u5206\u3092\u56fd\u7a0e\u5316\u3057\u3001\u305d\u306e\u5168\u984d\u3092\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u300d\u3068\u3044\u3046\u540d\u306e\u56fd\u7a0e\u3068\u3057\u305f\u4e0a\u3067\u4ea4\u4ed8\u7a0e\u539f\u8cc7\u306b\u7e70\u308a\u5165\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u504f\u5728\u6027\u306e\u662f\u6b63\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32354\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-3.png\" alt=\"\" width=\"650\" height=\"317\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-3.png 1043w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-3-300x146.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-3-1024x499.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><strong>\u3010\u504f\u5728\u6027\u662f\u6b63\u7b56\u306e\u30a4\u30e1\u30fc\u30b8\u3011<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32355\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/corporate-tax2-4.png\" alt=\"\" width=\"650\" height=\"389\" \/><\/a>\u00a0<\/strong><\/p>\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d\u3068\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u30fb\u8b72\u4e0e\u7a0e\u304b\u3089\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3078\u306e\u5fa9\u5143\u306f\u3001\u3068\u3082\u306b6,000\u5104\u5186\u7a0b\u5ea6\u3068\u3055\u308c\u308b\u304c\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u8b72\u4e0e\u7a0e\u306f\u6771\u4eac\u90fd\u7b49\u306e\u4e0d\u4ea4\u4ed8\u56e3\u4f53\u306b\u3082\u4e00\u5b9a\u984d\u306f\u914d\u5206\u3055\u308c\u308b\u4e00\u65b9\u3067\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u306f\u4ea4\u4ed8\u7a0e\u8ca1\u6e90\u3068\u3055\u308c\u308b\u305f\u3081\u4e0d\u4ea4\u4ed8\u56e3\u4f53\u306b\u306f\u914d\u5206\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u3088\u308a\u3001\u504f\u5728\u6027\u306e\u662f\u6b63\u306f\u9032\u3080\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u738710\uff05\u5f15\u4e0a\u3052\u6642\u306b\u304a\u3044\u3066\u306f\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u6cd5\u4eba\u7a0e\u5272\u306e\u5730\u65b9\u4ea4\u4ed8\u7a0e\u539f\u8cc7\u5316\u3092\u3055\u3089\u306b\u9032\u3081\u308b\u3068\u3068\u3082\u306b\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u30fb\u8b72\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u3001\u73fe\u884c\u5236\u5ea6\u306e\u610f\u7fa9\u3084\u52b9\u679c\u3092\u8e0f\u307e\u3048\u3064\u3064\u3001\u5ec3\u6b62\u305d\u306e\u4ed6\u306e\u63aa\u7f6e\u3092\u542b\u3081\u305f\u629c\u672c\u7684\u306a\u898b\u76f4\u3057\u3092\u884c\u3046\u306a\u3069\u3001\u7a0e\u6e90\u504f\u5728\u3092\u662f\u6b63\u3059\u308b\u89b3\u70b9\u304b\u3089\u95a2\u4fc2\u3059\u308b\u5236\u5ea6\u306b\u3064\u3044\u3066\u5e45\u5e83\u304f\u691c\u8a0e\u3092\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff15\u3000\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u3068\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u3053\u306e\u7d50\u679c\u3001\u6cd5\u4eba\u7a0e\u8ca0\u62c5\u306b\u5909\u5316\u304c\u3042\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306f\u5909\u308f\u3089\u306a\u3044\u3001\u3057\u304b\u3057\u3001\u4eca\u56de\u306e\u63aa\u7f6e\u306f\u3001\u5c06\u6765\u306e\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u306e\u305f\u3081\u306b\u306f\u6b20\u304b\u305b\u306a\u3044\u5e03\u77f3\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u65e5\u672c\u306e\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u304c\u9ad8\u3044\u5927\u304d\u306a\u7406\u7531\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u4e8c\u7a0e\u306e\u5b58\u5728\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u5730\u65b9\u7a0e\u306b\u304a\u3044\u3066\u6cd5\u4eba\u6240\u5f97\u8ab2\u7a0e\u306e\u30a6\u30a8\u30a4\u30c8\u304c\u5927\u304d\u3044\u3053\u3068\u306b\u3088\u308a\u3001\u666f\u6c17\u5909\u52d5\u306b\u3088\u308b\u7a0e\u53ce\u306e\u4e0d\u5b89\u5b9a\u6027\u3068\u3068\u3082\u306b\u3001\u7a0e\u6e90\u306e\u504f\u5728\u6027\u3092\u514d\u308c\u306a\u3044\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u5730\u65b9\u6cd5\u4eba\u4e8c\u7a0e\u3092\u3067\u304d\u308b\u9650\u308a\u56fd\u7a0e\u5316\u3057\u5730\u65b9\u5171\u6709\u306e\u8ca1\u6e90\u3068\u3059\u308b\u3053\u3068\u3067\u3001\u5730\u57df\u3054\u3068\u306e\u5927\u304d\u306a\u5909\u52d5\u3068\u504f\u5728\u6027\u306e\u662f\u6b63\u304c\u3044\u304f\u3089\u304b\u3067\u3082\u89e3\u6d88\u3067\u304d\u308b\u3002\u307e\u305f\u3001\u540c\u6642\u306b\u5730\u65b9\u6cd5\u4eba\u4e8c\u7a0e\u3092\u305d\u308c\u305e\u308c\u306e\u5730\u65b9\u81ea\u6cbb\u4f53\u56fa\u6709\u306e\u8ca1\u6e90\u3068\u3057\u3066\u3044\u305f\u306e\u3067\u306f\u3001\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u306b\u8010\u3048\u3089\u308c\u306a\u3044\u5730\u65b9\u81ea\u6cbb\u4f53\u304c\u51fa\u3066\u304f\u308b\u306e\u306b\u5bfe\u3057\u3001\u5171\u6709\u8ca1\u6e90\u3068\u3059\u308b\u3053\u3068\u3067\u305d\u306e\u5f71\u97ff\u3092\u548c\u3089\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u7d4c\u56e3\u9023\u3067\u306f\u3001\u4eca\u5e74\uff15\u6708\u306e\u300c<a title=\"\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.keidanren.or.jp\/policy\/2013\/041.html\" target=\"_blank\">\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u3042\u308a\u65b9<\/a>\u300d\u306e\u63d0\u8a00\u306e\u4e2d\u3067\u3001\u5730\u65b9\u6cd5\u4eba\u6240\u5f97\u8ab2\u7a0e\u306e\u56fd\u7a0e\u5316\u3092\u56f3\u3063\u305f\u4e0a\u3067\u3001\u5730\u65b9\u4ea4\u4ed8\u7a0e\u3001\u5730\u65b9\u8b72\u4e0e\u7a0e\u7b49\u3082\u3042\u308f\u305b\u305f\u4e00\u822c\u8ca1\u6e90\u3092\u4fdd\u969c\u3059\u308b\u4ed5\u7d44\u307f\u3092\u69cb\u7bc9\u3059\u3079\u304d\u3053\u3068\u3092\u6c42\u3081\u3066\u304a\u308a\u3001\u4eca\u56de\u306e\u6539\u6b63\u306f\u305d\u306e\u8da3\u65e8\u306b\u6cbf\u3063\u305f\u3082\u306e\u3068\u8a55\u4fa1\u3057\u3066\u3044\u308b\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>\u300c\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u308f\u304c\u56fd\u306e\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u304c\u9ad8\u3044\u306e\u306f\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u305f\u3081\u3067\u3042\u308a\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u306b\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u5730\u65b9\u7a0e\u5168\u4f53\u306e\u4e2d\u3067\u6cd5\u4eba\u6240\u5f97\u8ab2\u7a0e\u306e\u30a6\u30a8\u30a4\u30c8\u304c\u9ad8\u3044\u3053\u3068\u306b\u3088\u308a\u3001\u666f\u6c17\u5909\u52d5\u306b\u3088\u308b\u7a0e\u53ce\u306e\u4e0d\u5b89\u5b9a\u3055\u3068\u3068\u3082\u306b\u504f\u5728\u6027\u306e\u554f\u984c\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u7a0e\u5236\u629c\u672c\u6539\u9769\u307e\u3067\u306e\u66ab\u5b9a\u63aa\u7f6e\u3068\u3055\u308c\u3066\u3044\u308b\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u6271\u3044\u3068\u3068\u3082\u306b\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u4e00\u90e8\u3092\u56fd\u7a0e\u306b\u79fb\u3057\u305f\u4e0a\u3067\u5730\u65b9\u4ea4\u4ed8\u7a0e\u8ca1\u6e90\u3068\u3059\u308b\u3053\u3068\u304c\u5927\u304d\u306a\u8ab2\u984c\u3068\u306a\u3063\u305f\u3002<\/p>\n","protected":false},"author":4407,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[205,201,177,167,181,290],"tags":[592,456,455,560],"backnumber":[1725],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-22 14:29:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/32341"}],"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\/4407"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=32341"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/32341\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=32341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=32341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=32341"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=32341"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=32341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}