{"id":40273,"date":"2014-03-06T10:18:43","date_gmt":"2014-03-06T01:18:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=40273"},"modified":"2015-01-28T11:06:24","modified_gmt":"2015-01-28T02:06:24","slug":"corporation-article-153","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-153\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0955\u3015\u3000\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u7d4c\u904e\u63aa\u7f6e\uff08\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff09\uff0d\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u5834\u5408\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\">\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0955\u3015<\/h5>\n<h4 style=\"text-align: center;\"><strong>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u7d4c\u904e\u63aa\u7f6e\uff08\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff09<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u5834\u5408\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u7af9\u5185 \u967d\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u7d4c\u904e\u63aa\u7f6e\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\uff08\u63aa\u6cd542\u306e12\u306e\uff14\uff09\u306e\u7d4c\u904e\u63aa\u7f6e\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s.htm\" target=\"_blank\">\u7a0e\u5236\u6539\u6b63\u6cd5\u6848<\/a>\u9644\u524782\u6761\u95a2\u4fc2\uff09\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u500b\u4eba<\/strong><\/h4>\n<p>\u500b\u4eba\u306f\u3001\u5e73\u621025\u66a6\u5e74\u304c\u57fa\u6e96\u5e74\u5ea6\u3068\u306a\u308a\u3001\u9069\u7528\uff11\u5e74\u76ee\u304c\u5e73\u621026\u66a6\u5e74\u3067\u3001\u7279\u306b\u7d4c\u904e\u63aa\u7f6e\u306f\u306a\u3044\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u6cd5\u4eba<\/strong><\/h4>\n<p>\u6cd5\u4eba\u3067\u7d4c\u904e\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u3067\u3042\u308b\u3002\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u4ee5\u5916\u3067\u306f\u5e73\u621025\u5e74\u5ea6\u306b\u304a\u3044\u3066\u4e8b\u696d\u5e74\u5ea6\u3092\u5909\u66f4\u3057\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u4e8b\u696d\u5e74\u5ea6\u304c\u7d42\u4e86\u3059\u308b\u5834\u5408\u3067\u3042\u308b\u3002<\/p>\n<p>\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306b\u304a\u3044\u3066\u306f\u3001\u5e73\u621024\u5e74\u5ea6\u6c7a\u7b97\u304c\u57fa\u6e96\u5e74\u5ea6\u3001\u5897\u52a0\u7387\uff12\uff05\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306f\u5e73\u621026\u5e74\u5ea6\u6c7a\u7b97\u3068\u306a\u308a\u3001\u5e73\u621026\u5e74\uff13\u670831\u65e5\u306b\u7d42\u4e86\u3059\u308b\u5e73\u621025\u5e74\u5ea6\u6c7a\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u7fcc\u4e8b\u696d\u5e74\u5ea6\u3067\u3042\u308b\u5e73\u621026\u5e74\u5ea6\u304c\u3001\uff12\uff05\u8981\u4ef6\u3092\u30af\u30ea\u30a2\u3057\u3066\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u305d\u306e\u5e73\u621026\u5e74\u5ea6\u306b\u3001\u5e73\u621025\u5e74\u5ea6\u5897\u52a0\u984d\u3068\u5e73\u621026\u5e74\u5ea6\u5897\u52a0\u984d\u306e\u5408\u8a08\u984d\u306e10\uff05\u306e\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u306e\u63a7\u9664\u9650\u5ea6\u984d\u306f\u3001\u4e21\u4e8b\u696d\u5e74\u5ea6\u304c12\u6708\u6c7a\u7b97\u3067\u3042\u308b\u5834\u5408\u3001\u5e73\u621026\u5e74\u5ea6\u306e20\uff05\u304c\u63a7\u9664\u4e0a\u9650\u3068\u306a\u308b\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u306e\u5834\u5408\u306f40\uff05\u304c\u4e0a\u9650\u3068\u306a\u308a\u3001\u4ed6\u306e\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u4e0a\u9650\u306f90\uff05\u3068\u306a\u308b\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u3068\uff12\uff05\u9069\u7528\u5e74\u5ea6<\/strong><\/h4>\n<p>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u672c\u6765\u306e\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u306b\u5e73\u621026\u5e74\u5ea6\u6539\u6b63\u3092\u7e54\u308a\u8fbc\u3080\u3068\u3001\u4e0b\u56f3\u306e\u3088\u3046\u306b\u306a\u308b\u3002<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:6px;border-color:#666699;\"><\/div>\n<p><strong>\u3010\u5e73\u621026\u5e74\u5ea6\u6539\u6b63\u5f8c\u306e\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u30fb\uff12\uff05\u9069\u7528\u5e74\u5ea6\u30fb\uff13\uff05\u9069\u7528\u5e74\u5ea6\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-40274\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-1.png\" alt=\"\" width=\"650\" height=\"355\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-1.png 927w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-1-300x163.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\uff13\u6708\u7de0\u3081\u4ee5\u5916\u306e\u4f1a\u793e\u300d\u3068\u306f\u3001\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u958b\u59cb\u306e\uff14\u6708\u6c7a\u7b97\u6cd5\u4eba\u304b\u3089\u3001\u5e73\u621025\u5e74\uff13\u6708\uff11\u65e5\u958b\u59cb\u306e\uff12\u6708\u6c7a\u7b97\u6cd5\u4eba\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u306a\u304a\u3001\uff12\u6708\u6c7a\u7b97\u6cd5\u4eba\u306f\u3001\u3053\u306e\u7a0e\u5236\u306e\u9069\u7528\u304c\u6700\u3082\u9045\u3044\u6cd5\u4eba\u3068\u306a\u308a\u3001\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u306f\u5e73\u621025\u5e74\uff13\u6708\uff11\u65e5\u958b\u59cb\u5e73\u621026\u5e74\uff12\u670828\u65e5\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u500b\u4eba\u306e\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u306f\u5e73\u621025\u5e74\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:6px;border-color:#666699;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u4e8b\u4f8b<\/strong><\/h4>\n<p><strong>\u3010\u6570\u5024\u4f8b\uff11\u3011<\/strong>\u3000<span style=\"color: #333399;\">\uff08\u5e73\u621026\u5e74\u5ea6\u304c\u9069\u7528\u306e\u5834\u5408\uff09<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-40275\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-2.png\" alt=\"\" width=\"650\" height=\"413\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-2.png 843w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-2-300x190.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5404\u5e74\u5ea6\u306b\u304a\u3044\u3066<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2460\u3000\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u7dcf\u984d\uff1a<span style=\"text-decoration: underline;\">\u524d\u671f\u4ee5\u4e0a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2461\u3000\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5e73\u5747\uff1a<span style=\"text-decoration: underline;\">\u524d\u671f\u8d85<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e0a\u8a18<strong>\u3010\u6570\u5024\u4f8b\uff11\u3011<\/strong>\u3067\u306f\u3001\u5e73\u621025\u5e74\u5ea6\u3068\u5e73\u621026\u5e74\u5ea6\u306e\uff12\u5e74\u9593\u306e\u5897\u52a0\u5408\u8a08\u984d450\u4e07\u5186\u306b\u3064\u3044\u3066\u3001\u5e73\u621026\u5e74\u5ea6\u3067\u306e\u7a0e\u984d\u63a7\u9664\u984d\uff1d45\u4e07\u5186\uff08\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u305f\u3068\u3059\u308b\uff09\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3010\u6570\u5024\u4f8b\uff12\u3011<\/strong>\u3000<span style=\"color: #800080;\">\uff08\u5e73\u621026\u5e74\u5ea6\u304c\u4e0d\u9069\u7528\u306e\u5834\u5408\uff09<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-40276\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-3.png\" alt=\"\" width=\"650\" height=\"399\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-3.png 939w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-3-300x184.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e0a\u8a18<strong>\u3010\u6570\u5024\u4f8b\uff12\u3011<\/strong>\u3067\u306f\u3001\u5e73\u621025\u5e74\u5ea6\u5206\u306f\u3001\u5e73\u621026\u5e74\u5ea6\u306e\u63a7\u9664\u3068\u306a\u308a\u3001\u5e73\u621026\u5e74\u5ea6\u304c\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u9069\u7528\u4e0d\u53ef\u3068\u306a\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\u6cd5\u306b\u623b\u3063\u3066\u3001\uff15\uff05\u4ee5\u4e0a\u306e\u5834\u5408\u3057\u304b\u9069\u7528\u304c\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u307e\u3068\u3081<\/strong><\/h4>\n<p>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306b\u4fc2\u308b\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s.htm\" target=\"_blank\">\u7a0e\u5236\u6539\u6b63\u6cd5\u6848<\/a>\u9644\u524782\u2460\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u6cd5\u4eba\u304c\u540c\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\uff08\u7279\u4f8b\u4e8b\u696d\u5e74\u5ea6\uff09\u306b\u6539\u6b63\u5f8c\u306e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7d4c\u904e\u4e8b\u696d\u5e74\u5ea6\uff08\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3057\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3067\u3001\u6539\u6b63\u524d\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u4e8b\u696d\u5e74\u5ea6\uff09\u306b\u304a\u3044\u3066\u6539\u6b63\u5f8c\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u3068\u304d\u306f\u3001\u305d\u306e\u7d4c\u904e\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u6539\u6b63\u5f8c\u306e\u898f\u5b9a\u3092\u9069\u7528\u3057\u3066\u7b97\u51fa\u3055\u308c\u308b\u7a0e\u984d\u63a7\u9664\u76f8\u5f53\u984d\u3092\u3001\u305d\u306e\uff12\uff05\u7279\u4f8b\u9069\u7528\u5e74\u5ea6\uff08\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff09\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u7a0e\u984d\u63a7\u9664\u984d\u306b\u4e0a\u4e57\u305b\u3057\u3066\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\uff08\uff1d\u5e73\u621026\u5e74\u5ea6\u3082\u9069\u7528\u306e\u5834\u5408\u306b\u306f\u3001\u52a0\u7b97\u3057\u3066\u63a7\u9664\uff09\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s.htm\" target=\"_blank\">\u7a0e\u5236\u6539\u6b63\u6cd5\u6848<\/a>\u9644\u524782\u2461\uff09\u3002<\/p>\n<p>\u63a7\u9664\u4e0a\u9650\u984d\u306b\u3064\u3044\u3066\u3082\u3001\u7d4c\u904e\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9593\u306b\u5fdc\u3058\u3066\u4e0a\u4e57\u305b\u3055\u308c\u308b<span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u3053\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u63a7\u9664\u4e0a\u9650\u984d\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-40277\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-4.png\" alt=\"\" width=\"550\" height=\"72\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-4.png 897w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city55-4-300x39.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;\">\n\t\t<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u3008\u7a0e\u306e\u8857.jp\u306f<a title=\"\u7a0e\u306e\u8857\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002\u3009<br \/>\n<a title=\"\u7a0e\u306e\u8857.jp\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-3.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p>\u3053\u306e\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306f\u3001\u300e\u4f1a\u793e\u5408\u4f75\u5b9f\u52d9\u5fc5\u643a\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u30fb\u300e\u8a73\u89e3\u30b0\u30eb\uff0d\u30d7\u6cd5\u4eba\u7a0e\u5236\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u53ca\u3073\u6bce\u5e74\u5ea6\u767a\u884c\u306e\u300e\u7a0e\u5236\u6539\u6b63\u306e\u8981\u70b9\u89e3\u8aac\u300f\uff08\u6e05\u6587\u793e\uff09\u306e\u57f7\u7b46\u8005\u6709\u5fd7\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u69cb\u6210\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<br \/>\n\u5f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u306e\u8a71\u984c\u3001\u6cd5\u4ee4\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u306e\u3042\u308b\u4e8b\u9805\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u4e8b\u9805\u3001\u7d0d\u7a0e\u8005\u3068\u5f53\u5c40\u3068\u306e\u9593\u306e\u4e89\u8a1f\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\u3092\u57fa\u306b\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u305d\u306e\u6210\u679c\u3092\uff31\uff06\uff21\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6210\u679c\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001Profession Journal\u306b\u9023\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<\/div>\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        \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>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\uff08\u63aa\u6cd542\u306e12\u306e\uff14\uff09\u306e\u7d4c\u904e\u63aa\u7f6e\uff08\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u9644\u524782\u6761\u95a2\u4fc2\uff09\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\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":[186,177,167,181,290],"tags":[417],"backnumber":[1734],"series":[1172],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-26 19:44:43","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/40273"}],"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=40273"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/40273\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=40273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=40273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=40273"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=40273"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=40273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}