{"id":36071,"date":"2014-01-23T10:13:35","date_gmt":"2014-01-23T01:13:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=36071"},"modified":"2014-02-07T18:30:32","modified_gmt":"2014-02-07T09:30:32","slug":"tax-article-72","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-72\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301027\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e13\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301027\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e13\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>10\u3000\u671f\u9650\u3084\u671f\u65e5\u3092\u793a\u3059\u8868\u73fe<\/strong><\/h4>\n<h4>\u2460\u3000\u300c\u4ee5\u524d\u300d\u3068\u300c\u524d\u300d\u3001\u300c\u4ee5\u5f8c\u300d\u3068\u300c\u5f8c\u300d<\/h4>\n<p><a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301026\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e12\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-69\/\" target=\"_blank\">\u524d\u56de<\/a>\u3001\u57fa\u6e96\u3068\u306a\u308b\u6570\u5024\u3092\u542b\u3080\u5834\u5408\u306b\u306f\u300c\u4ee5\u300d\u306e\u5b57\u3092\u542b\u3080\u3053\u3068\u3092\u66f8\u3044\u305f\u304c\u3001\u3053\u308c\u306f\u671f\u9650\u3084\u671f\u65e5\u3092\u793a\u3059\u5834\u5408\u3082\u540c\u69d8\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u4ee5\u524d\u300d\u3068\u300c\u4ee5\u5f8c\u300d\u306f\u3001\u3068\u3082\u306b\u305d\u306e\u57fa\u6e96\u3068\u306a\u308b\u65e5\u6642\u3092\u542b\u3080\u8868\u73fe\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u300c\u524d\u300d\u3068\u300c\u5f8c\u300d\u306f\u3001\u3068\u3082\u306b\u305d\u306e\u57fa\u6e96\u3068\u306a\u308b\u65e5\u6642\u3092\u542b\u307e\u306a\u3044\u3002<\/p>\n<p>\u307e\u305a\u300c\u4ee5\u524d\u300d\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u3001\u305d\u306e\u6642\u9593\u7684\u95a2\u4fc2\u306f\u3001\u57fa\u6e96\u6642\u70b9\u3088\u308a\u300c\u524d\u300d\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u57fa\u6e96\u3068\u306a\u308b\u65e5\u6642\u3059\u306a\u308f\u3061\u8d77\u7b97\u70b9\u3092\u542b\u3080\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3092\u6240\u5f97\u7a0e\u6cd5\u7b2c70\u6761\u7b2c\uff11\u9805\u304b\u3089\u78ba\u8a8d\u3057\u3088\u3046\u3002<!--more--><\/p>\n<div 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\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        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\/>\n\u307e\u305a\u300c\u4ee5\u524d\u300d\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u3001\u305d\u306e\u6642\u9593\u7684\u95a2\u4fc2\u306f\u3001\u57fa\u6e96\u6642\u70b9\u3088\u308a\u300c\u524d\u300d\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u57fa\u6e96\u3068\u306a\u308b\u65e5\u6642\u3059\u306a\u308f\u3061\u8d77\u7b97\u70b9\u3092\u542b\u3080\u3002<br \/>\n\u3053\u306e\u70b9\u3092\u6240\u5f97\u7a0e\u6cd5\u7b2c70\u6761\u7b2c\uff11\u9805\u304b\u3089\u78ba\u8a8d\u3057\u3088\u3046\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":[177,167,181,290],"tags":[163,366],"backnumber":[1728],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 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