{"id":36039,"date":"2014-02-27T10:15:33","date_gmt":"2014-02-27T01:15:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=36039"},"modified":"2014-05-01T09:40:51","modified_gmt":"2014-05-01T00:40:51","slug":"corporation-article-151","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-151\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c12\u56de\u3011\u300c\u30b0\u30eb\u30fc\u30d7\u5185\u5408\u4f75\u3068\u7a0e\u91d1\uff08\u305d\u306e\uff12\uff09\u300d\u2015\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650\u2015"},"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: #333399;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u30b0\u30eb\u30fc\u30d7\u5185\u5408\u4f75\u3068\u7a0e\u91d1\uff08\u305d\u306e\uff12\uff09\u300d<\/h4>\n<p style=\"text-align: center;\"><span style=\"font-size: 12px;\">\u2015\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650\u2015<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u8349\u8599\u3000\u4fe1\u4e45<\/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\uff08P\u793e\uff09\u306f\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u306e\u88fd\u9020\u696d\u3092\u55b6\u3080\u5185\u56fd\u6cd5\u4eba\uff0812\u6708\u6c7a\u7b97\uff09\u3067\u3059\u3002\u5e73\u621025\u5e74\uff11\u6708\uff11\u65e5\u306b\u3001100\uff05\u5b50\u4f1a\u793e\u3067\u3042\u308bS\u793e\uff0812\u6708\u6c7a\u7b97\uff09\u3092\u9069\u683c\u5438\u53ce\u5408\u4f75\u3057\u307e\u3057\u305f\u3002S\u793e\u306f\u3001\u5e73\u621024\u5e74\uff11\u6708\uff11\u65e5\u306b\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5b50\u4f1a\u793e\u3067\u3042\u308a\u3001\u5408\u4f75\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304c\u652f\u914d\u95a2\u4fc2\u304c\u767a\u751f\u3057\u305f\u5f8c\uff15\u5e74\u3092\u7d4c\u904e\u3057\u3066\u304a\u3089\u305a\u3001\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u3082\u6e80\u305f\u3057\u3066\u3044\u307e\u305b\u3093\u3002<br \/>\n\u9069\u683c\u5408\u4f75\u5f8c\u3001\u7279\u5b9a\u8cc7\u7523\u304b\u3089\u767a\u751f\u3059\u308b\u8b72\u6e21\u7b49\u5229\u76ca\u3068\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u898b\u8fbc\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-tax12-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-36041\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-tax12-1.png\" alt=\"\" width=\"550\" height=\"171\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-tax12-1.png 829w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-tax12-1-300x93.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><br \/>\n\u672c\u4ef6\u306e\u3088\u3046\u306a\u9069\u683c\u5408\u4f75\u306e\u5834\u5408\u306b\u306f\u3001\u9069\u683c\u5408\u4f75\u5f8c\u306b\u751f\u3058\u308b\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u304c\u5236\u9650\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3068\u805e\u3044\u3066\u3044\u307e\u3059\u304c\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u3069\u306e\u3088\u3046\u306a\u5236\u9650\u3092\u53d7\u3051\u308b\u306e\u304b\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>\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u3068\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u6bce\u306b\u3001\u8b72\u6e21\u7b49\u640d\u5931\u304b\u3089\u8b72\u6e21\u7b49\u5229\u76ca\u3092\u63a7\u9664\u3057\u305f\u5f8c\u306e\u91d1\u984d\u304c\u3001\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306b\u8a72\u5f53\u3057\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3054\u8cea\u554f\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u3046\u3061\u3001\u640d\u91d1\u7b97\u5165\u3067\u304d\u306a\u3044\u91d1\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-tax12-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-36042\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-tax12-2.png\" alt=\"\" width=\"550\" height=\"100\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-tax12-2.png 923w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-tax12-2-300x54.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<\/div>\n<h4><strong>\uff11\u3000\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650<\/strong><\/h4>\n<p>\u5408\u4f75\u6cd5\u4eba\u53c8\u306f\u88ab\u5408\u4f75\u6cd5\u4eba\u304c\u6709\u3059\u308b\u8cc7\u7523\u7b49\u306b\u4fc2\u308b\u542b\u307f\u640d\u3092\u5b9f\u73fe\u3055\u305b\u306a\u3044\u307e\u307e\u9069\u683c\u5408\u4f75\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u542b\u307f\u640d\u3092\u9069\u683c\u5408\u4f75\u5f8c\u306e\u5408\u4f75\u6cd5\u4eba\u306b\u304a\u3044\u3066\u5b9f\u73fe\u3055\u305b\u3001\u5408\u4f75\u6cd5\u4eba\u306e\u4ed6\u306e\u6240\u5f97\u3068\u901a\u7b97\u3059\u308b\u3053\u3068\u3067\u6063\u610f\u7684\u306b\u5408\u4f75\u6cd5\u4eba\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u5727\u7e2e\u3057\u3001\u6f5c\u5728\u7684\u306a\u6b20\u640d\u91d1\uff08\u542b\u307f\u640d\uff09\u3092\u5229\u7528\u3057\u305f\u4e0d\u5f53\u306a\u79df\u7a0e\u56de\u907f\u884c\u70ba\u304c\u306a\u3055\u308c\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u304b\u3089\u306e\u672a\u51e6\u7406\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u5236\u9650\u3084\u5408\u4f75\u6cd5\u4eba\u306e\u81ea\u793e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u5236\u9650\u306e\u629c\u3051\u9053\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u540c\u4e00\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u9069\u683c\u5408\u4f75\u306b\u304a\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u5834\u5408\u306b\u306f\u9069\u683c\u5408\u4f75\u5f8c\u306e<span style=\"color: #b22222;\">\u7279\u5b9a\u8cc7\u7523<\/span>\u306b\u4fc2\u308b\u542b\u307f\u640d\u306e\u5b9f\u73fe\u640d\u5931\u306b\u3064\u3044\u3066\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3059\u308b\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\uff08\uff11\uff09\u3000\u9069\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u652f\u914d\u95a2\u4fc2\u304c\u767a\u751f\u3057\u305f\u5f8c\uff15\u5e74\u4ee5\u5185\u306b<span style=\"color: #b22222;\">\u7279\u5b9a\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u7b49<\/span>\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u8b72\u53d7\u6cd5\u4eba\u306e\u7279\u5b9a\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u7b49\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\u4e00\u5b9a\u306e\u671f\u9593\u307e\u3067\u306b\u751f\u3058\u308b\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u53c8\u306f\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u7b49\u640d\u5931\u984d\u7b49\uff08\u8b72\u6e21\u640d\u3001\u8a55\u4fa1\u640d\u3001\u8cb8\u5012\u640d\u5931\u3001\u9664\u5374\u640d\u7b49\uff09\u306f\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b\u7279\u5b9a\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u7b49<\/span>\u3068\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u9069\u683c\u5408\u4f75\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u9593\u306e\u975e\u9069\u683c\u5408\u4f75\u3067\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306e\u9069\u7528\u306b\u3088\u308a\u8b72\u6e21\u640d\u76ca\u304c\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b\u3082\u306e\u3001\u9069\u683c\u5206\u5272\u3001\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u53c8\u306f\u9069\u683c\u73fe\u7269\u5206\u914d\u306e\u3046\u3061\u3001\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3082\u306e\u3092\u3044\u3044\u307e\u3059\uff08\u6cd5\u6cd562\u306e\uff17\u2460\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u5236\u9650\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523<\/strong><\/p>\n<p>\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u3092<span style=\"color: #b22222;\">\u7279\u5b9a\u8cc7\u7523<\/span>\u3068\u3044\u3044\u3001\u6b21\u306e\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u53c8\u306f\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u306e\u3044\u305a\u308c\u304b\u306e\u8cc7\u7523\u3092\u3044\u3044\u307e\u3059\uff08\u6cd5\u6cd562\u306e\uff17\u2461\u3001\u6cd5\u4ee4123\u306e\uff18\u2462\u246c\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u3068\u306f\u3001\u7279\u5b9a\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u7b49\u306b\u3088\u3063\u3066\u79fb\u8ee2\u3092\u53d7\u3051\u305f\u8cc7\u7523\u3067\u3001\u8cc7\u7523\u306e\u79fb\u8ee2\u6cd5\u4eba\uff08\u672c\u4ef6\u306e\u5834\u5408\u306f\u88ab\u5408\u4f75\u6cd5\u4eba\uff09\u304c\u8cc7\u7523\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u305f\u6cd5\u4eba\u3068\u306e\u9593\u306b\u652f\u914d\u95a2\u4fc2\u304c\u767a\u751f\u3059\u308b\u524d\u304b\u3089\u6709\u3057\u3066\u3044\u305f\u8cc7\u7523\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u3068\u306f\u3001\u7279\u5b9a\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u7b49\u306b\u3088\u3063\u3066\u8cc7\u7523\u3092\u8b72\u308a\u53d7\u3051\u305f\u6cd5\u4eba\uff08\u672c\u4ef6\u306e\u5834\u5408\u306f\u3001\u5408\u4f75\u6cd5\u4eba\uff09\u304c\u8cc7\u7523\u306e\u79fb\u8ee2\u6cd5\u4eba\u3068\u306e\u9593\u306b\u652f\u914d\u95a2\u4fc2\u304c\u767a\u751f\u3059\u308b\u524d\u304b\u3089\u6709\u3057\u3066\u3044\u305f\u8cc7\u7523\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2462<\/span>\u3000\u3044\u305a\u308c\u306e\u8cc7\u7523\u306b\u304a\u3044\u3066\u3082\u3001\u571f\u5730\u7b49\u4ee5\u5916\u306e\u68da\u5378\u8cc7\u7523\u3001\u77ed\u671f\u58f2\u8cb7\u5546\u54c1\uff08\u5546\u54c1\u5148\u7269\u53d6\u5f15\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u7b49\uff09\u3001\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238\u3001\u9069\u683c\u5408\u4f75\u7b49\u306e\u65e5\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fa1\u984d\u7b49\u304c1,000\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u8cc7\u7523\u7b49\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><strong>\uff08\uff13\uff09\u3000\u5236\u9650\u3092\u53d7\u3051\u308b\u671f\u9593<\/strong><\/p>\n<p>\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u5236\u9650\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u306f\u3001\u8cc7\u7523\u306e\u8b72\u53d7\u6cd5\u4eba\u306e\u7279\u5b9a\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u7b49\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\u3001\u6b21\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u307e\u3067\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u6cd5\u6cd562\u306e\uff17\u2460\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span> \u3000\u7279\u5b9a\u7d44\u7e54\u518d\u7de8\u6210\u7b49\u4e8b\u696d\u5e74\u5ea6\u306e\u958b\u59cb\u306e\u65e5\u304b\u3089\uff13\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span> \u3000\u652f\u914d\u95a2\u4fc2\u304c\u767a\u751f\u3057\u305f\u65e5\u304b\u3089\uff15\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5<\/p>\n<\/div>\n<p>\u4ee5\u4e0a\u306e\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650\u306e\u7528\u4ef6\u3092\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306b\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/basic-tax12-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-36043 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/basic-tax12-3.png\" alt=\"\" width=\"450\" height=\"541\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff08\uff14\uff09\u3000\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u8a08\u7b97<\/strong><\/p>\n<p>\u640d\u91d1\u7b97\u5165\u5236\u9650\u3092\u53d7\u3051\u308b\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u6bce\u306b\u8a08\u7b97\u3057\u305f\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u53ca\u3073\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u3001\u8a55\u4fa1\u66ff\u3048\u3001\u8cb8\u5012\u308c\u3001\u9664\u5374\u7b49\u306e\u4e8b\u7531\u306b\u3088\u308b\u640d\u76ca\u3092\u30cd\u30c3\u30c8\u3057\u305f\u305d\u308c\u305e\u308c\u306e\u7d14\u640d\u5931\u984d\u3092\u3044\u3044\u307e\u3059\uff08\u6cd5\u4ee4123\u306e\uff18\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-tax12-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-36040\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-tax12-4.png\" alt=\"\" width=\"550\" height=\"124\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-tax12-4.png 965w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/basic-tax12-4-300x67.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"text-decoration: underline;\">\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d<\/span> \uff1d <span style=\"color: #b22222;\">\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d<\/span> \uff0b <span style=\"color: #333399;\">\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d<\/span><\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u3068\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306f\u3001\u7279\u5b9a\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u7b49\u306b\u3088\u3063\u3066\u8cc7\u7523\u3092\u8b72\u308a\u53d7\u3051\u305f\u6cd5\u4eba\u306b\u304a\u3044\u3066\u305d\u308c\u305e\u308c\u5225\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u3068\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u640d\u76ca\u984d\u306e\u76f8\u6bba\u306f\u3067\u304d\u305a\u3001\u4f8b\u3048\u3070\u3001\u5408\u4f75\u6cd5\u4eba\u304c\u6709\u3057\u3066\u3044\u305f\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u3068\u9069\u683c\u5408\u4f75\u306b\u3088\u3063\u3066\u88ab\u5408\u4f75\u6cd5\u4eba\u304b\u3089\u5f15\u304d\u7d99\u3044\u3060\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u8b72\u6e21\u7b49\u5229\u76ca\u984d\u306e\u76f8\u6bba\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u8b72\u6e21\u7b49\u640d\u5931\u984d\u304c\u30de\u30a4\u30ca\u30b9\uff08\u8b72\u6e21\u7b49\u5229\u76ca\uff09\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u30bc\u30ed\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u542b\u307f\u76ca\u3092\u6709\u3059\u308b\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u53c8\u306f\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3088\u308b\u5b9f\u73fe\u5229\u76ca\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u542b\u307f\u640d\u3092\u6709\u3059\u308b\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u53c8\u306f\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u306e\u540c\u4e00\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u8b72\u6e21\u7b49\u3092\u5b9f\u884c\u3059\u308b\u7b49\u306e\u30bf\u30c3\u30af\u30b9\uff65\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3054\u8cea\u554f\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u3053\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u5f93\u3063\u3066\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u8a08\u7b97\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u2460\u3000\u5e73\u621025\u5e7412\u6708\u671f<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\uff1d100\u5343\u5186\uff0d0\u5343\u5186\uff1d100\u5343\u5186<br \/>\n\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\uff1d50\u5343\u5186\uff0d100\u5343\u5186\uff1d\u25b350\u5343\u5186\uff1c0\uff1d0<br \/>\n\u640d\u91d1\u4e0d\u7b97\u5165\u984d\uff1d100\u5343\u5186+0\u5343\u5186\uff1d100\u5343\u5186<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u2461\u3000\u5e73\u621026\u5e7412\u6708\u671f\u53ca\u3073\u5e73\u621027\u5e7412\u6708\u671f<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\uff1d50\u5343\u5186\uff0d200\u5343\u5186\uff1d\u25b3150\u5343\u5186\uff1c0\uff1d0<br \/>\n\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\uff1d50\u5343\u5186\uff0d0\u5343\u5186\uff1d50\u5343\u5186<br \/>\n\u640d\u91d1\u4e0d\u7b97\u5165\u984d\uff1d0\u5343\u5186+50\u5343\u5186\uff1d50\u5343\u5186<\/p>\n<\/div>\n<h4><strong>\uff12\u3000\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u7b97\u5165\u5236\u9650\u306b\u304a\u3051\u308b\u7279\u4f8b\u8a08\u7b97<\/strong><\/h4>\n<p>\u5408\u4f75\u6cd5\u4eba\u3068\u88ab\u5408\u4f75\u6cd5\u4eba\u3068\u306e\u9593\u306b\u3001\uff15\u5e74\u524d\u306e\u65e5\u304b\u3089\u7d99\u7d9a\u3057\u3066\u652f\u914d\u95a2\u4fc2\u304c\u306a\u3044\u5834\u5408\u3084\u3001\u9069\u683c\u5408\u4f75\u304c\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u5408\u4f75\u5f53\u4e8b\u6cd5\u4eba\u306e\u8cc7\u7523\u7b49\u306b\u542b\u307f\u76ca\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6f5c\u5728\u7684\u306a\u6b20\u640d\u91d1\uff08\u542b\u307f\u640d\uff09\u3092\u4e0d\u5f53\u306b\u5229\u7528\u3057\u305f\u4e0d\u5f53\u306a\u79df\u7a0e\u56de\u907f\u884c\u70ba\u306b\u306f\u8a72\u5f53\u305b\u305a\u3001\u7279\u5b9a\u8cc7\u7523\u306b\u4fc2\u308b\u542b\u307f\u640d\u306e\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\uff08\u6cd5\u4ee4123\u306e\uff19\u2460\u2463\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\u3068\u7c3f\u4fa1\u7d14\u8cc7\u7523\u984d\u306e\u5927\u5c0f\u95a2\u4fc2\u306b\u3088\u308a\u3001\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3068\u306a\u308b\u91d1\u984d\u304c\u76f8\u9055\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\uff08\uff11\uff09\u3000\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\u2267\u7c3f\u4fa1\u7d14\u8cc7\u7523\u984d\u306e\u5834\u5408<\/strong><span style=\"font-size: 12px;\">\uff08\u6cd5\u4ee4123\u306e\uff19\u2460\u4e00\uff09<\/span><\/p>\n<p>\u652f\u914d\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u672b\u306e\u6642\u70b9\u3067\u3001\u8cc7\u7523\u306e\u79fb\u8ee2\u6cd5\u4eba\uff08\u672c\u4ef6\u306e\u5834\u5408\u306f\u88ab\u5408\u4f75\u6cd5\u4eba\uff09\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\u304c\u7c3f\u4fa1\u7d14\u8cc7\u7523\u984d\u4ee5\u4e0a\uff08\u6642\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\uff09\u306e\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u8b72\u6e21\u640d\u5931\u984d\u306f\u3059\u3079\u3066\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\uff1c\u7c3f\u4fa1\u7d14\u8cc7\u7523\u984d\u306e\u5834\u5408<\/strong><span style=\"font-size: 12px;\">\uff08\u6cd5\u4ee4123\u306e\uff19\u2460\u4e8c\uff09<\/span><\/p>\n<p>\u652f\u914d\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u672b\u306e\u6642\u70b9\u3067\u3001\u8cc7\u7523\u306e\u79fb\u8ee2\u6cd5\u4eba\u306e\u7c3f\u4fa1\u7d14\u8cc7\u7523\u984d\u304c\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\u3092\u8d85\u904e\uff08\u7c3f\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\uff09\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7c3f\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u307f\u306e\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u307e\u3059\u3002<\/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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\">\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\"><strong>\u5404\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\uff1d<span style=\"color: #800000;\">\uff08\uff21\uff09<\/span>\u53c8\u306f<span style=\"color: #333399;\">\uff08\uff22\uff09<\/span>\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u65b9\u306e\u91d1\u984d<\/strong><\/div>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800000;\"><strong>\uff08\uff21\uff09<\/strong><\/span>\uff1d\u9069\u7528\u671f\u9593\u306b\u304a\u3051\u308b\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\"><strong>\uff08\uff22\uff09<\/strong><\/span>\uff1d\u7c3f\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\u306e\u6b8b\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b\u7c3f\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\u306e\u6b8b\u984d<\/span>\u3068\u306f\u3001\uff3b\u652f\u914d\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u672b\u306e\u6642\u70b9\u3067\u306e\u8cc7\u7523\u306e\u79fb\u8ee2\u6cd5\u4eba\u306e\u7c3f\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\uff08\u7d14\u542b\u307f\u640d\uff09\uff3d\uff0d\uff3b\u5408\u4f75\u6cd5\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u306a\u304b\u3063\u305f\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u76f8\u5f53\u306e\u6b20\u640d\u91d1\uff08\u7279\u5b9a\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u7b49\u306e\u307f\u304c\u8a72\u5f53\uff09\uff3d\uff0d\uff3b\u904e\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u3063\u305f\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\uff3d\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5236\u9650\u3092\u53d7\u3051\u308b\u671f\u9593\u3067\u306e\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u7d2f\u8a08\u306f\u3001\u652f\u914d\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u672b\u306e\u6642\u70b9\u3067\u306e\u8cc7\u7523\u306e\u79fb\u8ee2\u6cd5\u4eba\u306e\u7d14\u542b\u307f\u640d\u306e\u984d\u3092\u8d85\u3048\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u540c\u69d8\u306e\u8da3\u65e8\u3067\u3001\u652f\u914d\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u304a\u3044\u3066\u8cc7\u7523\u3092\u8b72\u308a\u53d7\u3051\u305f\u6cd5\u4eba\u306b\u542b\u307f\u76ca\u304c\u3042\u308b\u5834\u5408\u306b\u3082\u3001\u7279\u5b9a\u8cc7\u7523\u306b\u4fc2\u308b\u542b\u307f\u640d\u306e\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3068\u306a\u308b\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\uff08\u6cd5\u4ee4123\u306e\uff19\u2463\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u306e\u652f\u914d\u95a2\u4fc2\u524d\u672a\u51e6\u7406\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u5236\u9650\u304c\u7de9\u548c\u3055\u308c\u308b\u7279\u4f8b\uff08\u6cd5\u4ee4113\u2460\u2461\u2462\uff09\u3084\u3001\u5408\u4f75\u6cd5\u4eba\u306e\u652f\u914d\u95a2\u4fc2\u524d\u81ea\u793e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u5236\u9650\u304c\u7de9\u548c\u3055\u308c\u308b\u7279\u4f8b\uff08\u6cd5\u4ee4113\u2460\u2461\u2462\u2463\uff09\u306b\u3082\u4e0a\u8a18\u3068\u540c\u69d8\u306e\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd534\u2460\u4e09\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u7b2c34\u6761\u7b2c\uff11\u9805\u7b2c\uff13\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6700\u7d42\u9031\u3092\u9664\u304f\u9031\u306f\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300d\u304c\u63b2\u8f09\u3055\u308c\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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