{"id":3983,"date":"2012-12-25T10:30:53","date_gmt":"2012-12-25T01:30:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=3983"},"modified":"2013-12-04T17:29:35","modified_gmt":"2013-12-04T08:29:35","slug":"tax-effects-report","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-report\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u9000\u8077\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u306b\u4f34\u3046\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u6539\u6b63\u306e\u516c\u958b\u8349\u6848"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\"><strong><span style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/span><\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u306b\u4f34\u3046<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u306e<\/strong><strong>\u516c\u958b\u8349\u6848<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6709\u9650\u8cac\u4efb \u3042\u305a\u3055\u76e3\u67fb\u6cd5\u4eba<br 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\/>\n\u672c\u7a3f\u306f\u3001\u516c\u958b\u8349\u6848\u306e\u89e3\u8aac\u3067\u3042\u308b\u305f\u3081\u3001\u6700\u7d42\u5316\u3057\u305f\u7a0e\u52b9\u679cQ&amp;A\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<!--more--><br 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class=\"brdr3\"><\/div><strong>\u3008\u4f8b\u3009<\/strong><\/p>\n<ul>\n<li>\u4f1a\u793e\u5206\u985e\uff08\u4f8b\u793a\u533a\u5206\uff09\u304c\u2460\uff08\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u5341\u5206\u306b\u4e0a\u56de\u308b\u8ab2\u7a0e\u6240\u5f97\u3092\u6bce\u671f\u8a08\u4e0a\u3057\u3066\u3044\u308b\u4f1a\u793e\u7b49\uff09\u3067\u3042\u308b\u3002<\/li>\n<li>\u9023\u7d50\u4fee\u6b63\u624b\u7d9a\uff08\u672a\u8a8d\u8b58\u9805\u76ee\u306e\u8ca0\u50b5\u8a8d\u8b58\uff09\u306b\u304a\u3044\u3066\u751f\u3058\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u5408\u7b97\u3059\u308b\u3068\u3001\u300c\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u5341\u5206\u306b\u4e0a\u56de\u308b\u8ab2\u7a0e\u6240\u5f97\u3092\u6bce\u671f\u8a08\u4e0a\u3057\u3066\u3044\u306a\u3044\u300d\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3002<\/li>\n<\/ul>\n<p>\u21d2\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u4f1a\u793e\u5206\u985e\uff08\u4f8b\u793a\u533a\u5206\uff09\u306f\u2461\u306b\u4fee\u6b63\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u4f1a\u793e\u5206\u985e\uff08\u4f8b\u793a\u533a\u5206\uff09\u3068\u540c\u3058\u2460\u3068\u3059\u308b\u3002<div class=\"brdr3\"><\/div>\n<p>\u306a\u304a\u3001\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\uff15\uff082\uff09\u306e\u9000\u8077\u7d66\u4e0e\u5f15\u5f53\u91d1\uff08\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\uff09\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u5c06\u6765\u89e3\u6d88\u5e74\u5ea6\u304c\u9577\u671f\u3068\u306a\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u3057\u3066\u306e\u6271\u3044\u306f\u3001\u5f53\u8a72\u9023\u7d50\u4fee\u6b63\u9805\u76ee\uff08\u672a\u8a8d\u8b58\u9805\u76ee\u306e\u8ca0\u50b5\u8a8d\u8b58\uff09\u306b\u304a\u3044\u3066\u751f\u3058\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u306b\u5f53\u3066\u306f\u307e\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8ca0\u50b5\u3068\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u306e\u5e33\u7c3f\u4fa1\u984d\u306f\u3001\u5f53\u521d\u306f\u76f8\u9055\u304c\u3042\u3063\u3066\u3082\u3001\u672a\u8a8d\u8b58\u9805\u76ee\u306e\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u305a\u308c\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u3057\u3066\u306e\u6027\u8cea\u306f\u7570\u306a\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3067\u3042\u308b\uff08\u7a0e\u52b9\u679cQ&amp;A\u306eQ15\uff082\uff09\uff09\u3002<\/p>\n<h4>\uff083\uff09\u3000\u56de\u53ce\u53ef\u80fd\u6027\u306e\u898b\u76f4\u3057\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p><strong><\/strong>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u898b\u76f4\u3057\u306b\u304a\u3044\u3066\u306f\u3001\u307e\u305a\u3001\u56de\u53ce\u53ef\u80fd\u6027\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u306b\u4fc2\u308b\u51e6\u7406\u3092\u884c\u3044\u3001\u3053\u308c\u306b\u52a0\u3048\u3066\u3001\u9023\u7d50\u4fee\u6b63\u9805\u76ee\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u306e\u8ffd\u52a0\u8a8d\u8b58\u53c8\u306f\u53d6\u5d29\u3057\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u7a0e\u52b9\u679cQ&amp;A\u306eQ15\uff083\uff09\uff09\u3002<\/p>\n<p><strong>\u2460\u3000\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u53ca\u3073\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8ca0\u50b5\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u904e\u53bb\u306a\u304b\u3063\u305f\u3082\u306e\u304c\u3001\u305d\u306e\u5f8c\u306b\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306e\u51e6\u7406<\/strong><br \/>\n<strong><\/strong>\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306b\u57fa\u3065\u304d\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\uff08\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u00d7\u00d7\uff0f\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u00d7\u00d7\uff09\u3002<br \/>\n\u3053\u308c\u306b\u52a0\u3048\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306b\u57fa\u3065\u304d\u3001\u672a\u8a8d\u8b58\u9805\u76ee\u306e\u8ca0\u50b5\u8a8d\u8b58\u306b\u304a\u3044\u3066\u751f\u3058\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u3082\u4e00\u90e8\u53c8\u306f\u5168\u984d\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\uff08\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u00d7\u00d7\uff0f\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8abf\u6574\u984d\u00d7\u00d7\uff09\u3002<\/p>\n<p><strong>\u2461\u3000\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u53ca\u3073\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8ca0\u50b5\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u904e\u53bb\u3042\u3063\u305f\u3082\u306e\u304c\u3001\u305d\u306e\u5f8c\u306b\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306e\u51e6\u7406<\/strong><br \/>\n<strong><\/strong>\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306b\u57fa\u3065\u304d\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u898b\u76f4\u3057\u3092\u884c\u3044\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u5224\u65ad\u3055\u308c\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u7b97\u51fa\u3057\u3001\u3053\u308c\u3092\u8d85\u3048\u3066\u8a08\u4e0a\u3055\u308c\u3066\u3044\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u984d\u306b\u3064\u3044\u3066\u53d6\u5d29\u3057\u3092\u884c\u3046\uff08\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u00d7\u00d7\uff0f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u00d7\u00d7\uff09\u3002<br 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<p style=\"text-align: left;\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\" href=\"http:\/\/www.hp.jicpa.or.jp\/specialized_field\/post_1653.html\" target=\"_blank\">\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09<\/a>\u300d<\/p>\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 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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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c26\u53f7\u300c\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u300c\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308bQ&#038;A\u300d\uff08\u4ee5\u4e0b\u300c\u7a0e\u52b9\u679cQ&#038;A\u300d\u3068\u3044\u3046\uff09\u306bQ15\u3092\u8ffd\u52a0\u3059\u308b\u6539\u6b63\u306e\u516c\u958b\u8349\u6848\u304c\u5e73\u621024\u5e7412\u670810\u65e5\u306b\u516c\u8868\u3055\u308c\u3001\u5e73\u621025\u5e74\uff11\u6708\uff19\u65e5\u307e\u3067\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u672c\u7a3f\u306f\u3001\u516c\u958b\u8349\u6848\u306e\u89e3\u8aac\u3067\u3042\u308b\u305f\u3081\u3001\u6700\u7d42\u5316\u3057\u305f\u7a0e\u52b9\u679cQ&#038;A\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\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":[370,178,180,258,167,231,254,289],"tags":[373,138],"backnumber":[1675],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-29 02:03:10","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/3983"}],"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=3983"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/3983\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=3983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=3983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=3983"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=3983"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=3983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}