{"id":35080,"date":"2014-02-06T10:11:40","date_gmt":"2014-02-06T01:11:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=35080"},"modified":"2014-05-01T09:40:32","modified_gmt":"2014-05-01T00:40:32","slug":"tax-effects-article-25","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-25\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c32\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2460\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u300d\u2500\u4f01\u696d\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u76f8\u9055\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c32\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2460<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u300d<\/h4>\n<p style=\"text-align: center;\"><span style=\"font-size: 12px;\">\u2500\u4f01\u696d\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u76f8\u9055\u306b\u3064\u3044\u3066<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u83c5\u91ce\u3000\u9032<\/strong><\/p>\n<p>&nbsp;<\/p>\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:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f53\u793e\u306fX1\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u4f1a\u8a08\u4e0a\u3001\u68da\u5378\u8cc7\u7523\u306b\u3064\u3044\u306630\u306e\u8a55\u4fa1\u640d\u3092\u8a08\u4e0a\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u640d\u306b\u3064\u3044\u3066\u306f\u7a0e\u52d9\u4e0a\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u4e0a\u52a0\u7b97\u3057\u307e\u3057\u305f\u3002\u5f53\u8a72\u68da\u5378\u8cc7\u7523\u3092X2\u5e74\uff13\u6708\u671f\u306b\u51e6\u5206\u3057\u3001X1\u5e74\uff13\u6708\u671f\u306b\u8a08\u4e0a\u3057\u305f\u4f1a\u8a08\u4e0a\u306e\u8a55\u4fa1\u640d\u304c\u7a0e\u52d9\u4e0a\u640d\u91d1\u7b97\u5165\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\nX1\u5e74\uff13\u6708\u671f\u53ca\u3073X2\u5e74\uff13\u6708\u671f\u306b\u5fc5\u8981\u3068\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\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:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u984d\u3068\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u984d\u306b\u76f8\u9055\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u305d\u306e\u4ed6\u5229\u76ca\u306b\u95a2\u9023\u3059\u308b\u91d1\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3059\u308b\u7a0e\u91d1\u306e\u984d\u3092\u9069\u5207\u306b\u671f\u9593\u914d\u5206\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u3092\u5408\u7406\u7684\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u624b\u7d9a\u3067\u3059<span style=\"color: #333399;\">\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u3000\u7b2c\u4e00\uff09<\/span>\u3002<\/p>\n<p>\u3054\u8cea\u554f\u306e\u4ef6\u3067\u306f\u3001\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u640d\u306b\u5bfe\u3057\u3066\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4><strong>\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\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:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p>\u25cf\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff65\uff65\uff6540\uff05<\/p>\n<\/div>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><\/h4>\n<p><strong>\u25cbX1\u5e74\uff13\u670831\u65e5\uff08\u6c7a\u7b97\u65e5\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-35089\" style=\"font-size: 13px; line-height: 19px;\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-1.png\" alt=\"\" width=\"650\" height=\"32\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-1.png 995w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-1-300x14.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"color: #b22222; font-size: 12px;\"><strong>\uff08\uff0a\uff11\uff09<\/strong><\/span><span style=\"font-size: 12px; line-height: 19px;\">\u3000\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u640d30\u00d740\uff05\uff1d12<\/span><\/p>\n<p><strong>\u25cbX2\u5e74\uff13\u670831\u65e5\uff08\u6c7a\u7b97\u65e5\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-35090\" style=\"font-size: 13px; line-height: 19px;\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-2.png\" alt=\"\" width=\"650\" height=\"30\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-2.png 995w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-2-300x13.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"color: #b22222; font-size: 12px;\"><strong>\uff08\uff0a\uff12\uff09<\/strong><\/span><span style=\"font-size: 12px; line-height: 19px;\">\u3000\u524d\u671f\u8a08\u4e0a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u752312\uff0d\u5f53\u671f\u8a08\u4e0a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff10\uff1d12<\/span><\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3068\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u7a0e\u52d9\u4e0a\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u76f8\u9055\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u3053\u306e\u76f8\u9055\u306b\u4fc2\u308b\u7a0e\u91d1\u8cbb\u7528\u3092\u4f01\u696d\u4f1a\u8a08\u4e0a\u3067\u8abf\u6574\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u306b\u898b\u5408\u3046\u7a0e\u91d1\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u3054\u8cea\u554f\u306e\u5834\u5408\u3001\u4f01\u696d\u4f1a\u8a08\u4e0a\u306f\u8cbb\u7528\u3068\u306a\u308b\u304c\u7a0e\u52d9\u4e0a\u306f\u640d\u91d1\u3068\u306f\u306a\u3089\u306a\u3044\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u640d\u304c30\u3042\u308a\u3001\u8ab2\u7a0e\u6240\u5f97\u306f\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u7a0e\u5f15\u524d\u5229\u76ca\u3088\u308a30\u591a\u304f\u306a\u308a\u307e\u3059\uff08<strong>\u56f3\uff11<\/strong>\uff09\u3002<\/p>\n<p><strong>\u3008\u56f3\uff11\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-35104\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-3.png\" alt=\"\" width=\"650\" height=\"212\" \/><\/a><br \/>\n<span style=\"font-size: 12px;\">\u203b\u56f3\u4e2d\u306e\u300c\uff05\u300d\u306f\u3001\u7a0e\u5f15\u524d\u5229\u76ca\u53c8\u306f\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u53ca\u3073\u7a0e\u5f15\u5f8c\u5229\u76ca\u306e\u5272\u5408\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u6cd5\u4eba\u7a0e\u7b49\u306f\u3001\u8ab2\u7a0e\u6240\u5f9780\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u3067\u3042\u308b40\uff05\u3092\u4e57\u3058\u306632\u3068\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u6cd5\u4eba\u7a0e\u7b49\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u91d1\u984d\u306f\u3001\u7a0e\u52d9\u4e0a\u8a08\u7b97\u3055\u308c\u305f\u6cd5\u4eba\u7a0e\u7b4932\u3067\u3042\u308b\u305f\u3081\u3001\u7a0e\u5f15\u524d\u5229\u76ca50\uff08100%\uff09\u306b\u5bfe\u3057\u3066\u6cd5\u4eba\u7a0e\u7b49\u304c32\uff0864%\uff09\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u7a0e\u5f15\u524d\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u306e\u5272\u5408\u304c64\uff05\u3068\u9ad8\u3044\u6bd4\u7387\u306b\u306a\u308a\u3001\u5b9f\u969b\u306e\u7a0e\u7387\u3067\u3042\u308b40%\u3068\u4e56\u96e2\u3059\u308b\u7d50\u679c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4f01\u696d\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u76f8\u9055\u3067\u3042\u308b\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u640d30\u306b\u5bfe\u3057\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u306b\u304a\u3044\u3066\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738740\uff05\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3055\u308c\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d12\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u7a0e\u5f15\u524d\u5229\u76ca\u3068\u7a0e\u91d1\u8cbb\u7528\uff08\uff1d\u6cd5\u4eba\u7a0e\u7b49\uff0b\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\uff09\u3092\u5bfe\u5fdc\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08<strong>\u56f3\uff12<\/strong>\uff09\u3002<\/p>\n<p>\u3053\u306e\u624b\u7d9a\u304c\u7a0e\u52b9\u679c\u4f1a\u8a08\u3067\u3059\u3002<\/p>\n<p><strong>\u3008\u56f3\uff12\u3009<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-35114\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-4.png\" alt=\"\" width=\"650\" height=\"255\" \/><\/a><br \/>\n<\/strong><\/p>\n<p>\u7fcc\u671fX2\u5e74\uff13\u6708\u671f\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u524d\u306eP\/L\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\uff08<strong>\u56f3\uff13<\/strong>\uff09\u3002<\/p>\n<p><strong>\u3008\u56f3\uff13\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-35118\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-5.png\" alt=\"\" width=\"650\" height=\"217\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306b\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u3068\u3001P\/L\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff08<strong>\u56f3\uff14<\/strong>\uff09\u3002<\/p>\n<p><strong>\u3008\u56f3\uff14\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-35119\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-6.png\" alt=\"\" width=\"650\" height=\"303\" \/><\/a><\/p>\n<p>\uff381\u5e74\uff13\u6708\u671f\u3068\uff382\u5e74\uff13\u6708\u671f\u306e\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u7a0e\u91d1\u8cbb\u7528\u3068\u7a0e\u52d9\u4e0a\u306e\u6cd5\u4eba\u7a0e\u7b49\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-35122\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-7.png\" alt=\"\" width=\"650\" height=\"99\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-7.png 863w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-ac32-7-300x45.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" 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