{"id":4080,"date":"2013-01-10T10:12:22","date_gmt":"2013-01-10T01:12:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=4080"},"modified":"2026-02-26T12:23:52","modified_gmt":"2026-02-26T03:23:52","slug":"corporation-article","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f09\uff11\u3015\u3000\u682a\u5f0f\u4f1a\u793e\u306e\u89e3\u6563\u3068\u6cd5\u4eba\u7a0e\u7533\u544a\u306e\u5b9f\u52d9\u3000\u3010\u7b2c\uff11\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u306e\u89e3\u6563\u3068\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u6b8b\u4f59\u8ca1\u7523\u78ba\u5b9a\u5f8c\u306e\u53d6\u6271\u3044"},"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 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right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u9577\u8c37\u5ddd\u3000\u654f\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\uff21\u793e\uff08\uff13\u6708\u6c7a\u7b97\uff09\u306f\u3001\u671f\u4e2d\u306e\uff17\u670814\u65e5\u306b\u89e3\u6563\u306e\u7279\u5225\u6c7a\u8b70\u3092\u884c\u3044\u307e\u3057\u305f\u304c\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u6b8b\u4f59\u8ca1\u7523\u78ba\u5b9a\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u3002<!--more--><\/p>\n<h4><strong>\uff11\u3000\u7279\u5225\u6c7a\u8b70\u306b\u3088\u308b\u89e3\u6563\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6<\/strong><\/h4>\n<p>\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u3044\u3064\u3067\u3082\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u306b\u3088\u3063\u3066\u89e3\u6563\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u4f1a\u793e\u6cd5309\u2461\uff09\u3002\u305d\u3057\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u89e3\u6563\u306e\u7279\u5225\u6c7a\u8b70\u3092\u884c\u3063\u305f\u682a\u4e3b\u7dcf\u4f1a\u306e\u65e5\u306b\u89e3\u6563\u306e\u52b9\u529b\u304c\u751f\u305a\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\uff08\u4e0b\u8a18\u56f3\u2460\uff5e\u2462\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4f1a\u793e\u6cd5\u4e0a\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u958b\u59cb\u306e\u65e5\u304b\u3089\u89e3\u6563\u306e\u65e5\u307e\u3067\u3092\u4e00\u4e8b\u696d\u5e74\u5ea6\uff08\u89e3\u6563\u4e8b\u696d\u5e74\u5ea6\uff09\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001\u305d\u306e\u5f8c\u306f\u3001\u89e3\u6563\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u5404\uff11\u5e74\u306e\u671f\u9593\u3054\u3068\u306b\u3001\u5404\u6e05\u7b97\u4e8b\u52d9\u5e74\u5ea6\u304c\u751f\u305a\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\uff08\u4f1a\u793e\u6cd5494\u2460\uff09\u3002\u3053\u306e\u5404\u6e05\u7b97\u4e8b\u52d9\u5e74\u5ea6\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3082\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u3068\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\uff08\u6cd5\u6cd513\u2460\uff09\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\uff21\u793e\u306e\u5834\u5408\u306b\u306f\u3001\u5404\u6e05\u7b97\u4e8b\u52d9\u5e74\u5ea6\u304c\u6bce\u671f\uff17\u670814\u65e5\u306b\u7d42\u4e86\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3082\u3001\u6bce\u671f\u3001\uff17\u670814\u65e5\u3092\u672b\u65e5\u3068\u3057\u3066\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u306e\u65e5\u3092\u6708\u306e\u672b\u65e5\u3068\u3057\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308c\u3070\u3001\u4f1a\u793e\u6cd5\u4e0a\u306e\u5404\u6e05\u7b97\u4e8b\u52d9\u5e74\u5ea6\u53ca\u3073\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u3044\u305a\u308c\u3082\u305d\u306e\u672b\u65e5\u3092\u7d42\u4e86\u65e5\u3068\u3059\u308b\u3082\u306e\u3068\u306a\u308a\u3001\u5b9f\u52d9\u4e0a\u306f\u3001\u5bfe\u5fdc\u304c\u884c\u3044\u3084\u3059\u304f\u306a\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 12px;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4409\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-1.png\" alt=\"\" width=\"650\" height=\"150\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-1.png 1013w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-1-300x69.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-1.png\" target=\"_blank\" rel=\"noopener\"><br \/>\n<\/a>\u00a0\u00a0\u00a0\u00a0\u203b 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href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4081\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-2.png\" alt=\"\" width=\"650\" height=\"215\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-2.png 879w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-2-300x99.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306f\u3001\u305d\u306e\u6b8b\u4f59\u8ca1\u7523\u304c\u78ba\u5b9a\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff11\u6708\u4ee5\u5185\uff08\u5f53\u8a72\u671f\u9593\u5185\u306b\u6b8b\u4f59\u8ca1\u7523\u306e\u6700\u5f8c\u306e\u5206\u914d\u53c8\u306f\u5f15\u6e21\u3057\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u884c\u308f\u308c\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\uff09\u306b\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u6e05\u7b97\u7d50\u4e86\u767b\u8a18\u307e\u3067\u306e\u671f\u9593\u306e\u640d\u76ca\u306e\u5e30\u5c5e\u304c\u3001\u89e3\u6563\u6cd5\u4eba\u306a\u306e\u304b\u682a\u4e3b\u306a\u306e\u304b\u306f\u3063\u304d\u308a\u3057\u307e\u305b\u3093\u304c\u3001\u89e3\u6563\u6cd5\u4eba\u306e\u6700\u5f8c\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u65e5\u306b\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u8cbb\u7528\u3001\u6b8b\u4f59\u8ca1\u7523\u306e\u5206\u914d\u306e\u305f\u3081\u306e\u8cbb\u7528\u3001\u682a\u4e3b\u7dcf\u4f1a\u8cbb\u7528\u3001\u6e05\u7b97\u7d50\u4e86\u767b\u8a18\u8cbb\u7528\u306a\u3069\u3092\u672a\u6255\u91d1\u3068\u3057\u3066\u6700\u5f8c\u4e8b\u696d\u5e74\u5ea6\u306e\u8cbb\u7528\u53ca\u3073\u50b5\u52d9\u306b\u8a08\u4e0a\u3057\u3066\u7533\u544a\u3059\u308b\u5b9f\u52d9\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u53d6\u6271\u3044\u3092\u524d\u63d0\u306b\u3059\u308b\u3068\u78ba\u5b9a\u50b5\u52d9\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u640d\u91d1\u306b\u306a\u3089\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u7b49\u306e\u7591\u7fa9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6e05\u7b97\u6cd5\u4eba\u306e\u6e05\u7b97\u306e\u305f\u3081\u306e\u8af8\u8cbb\u7528\u3067\u3042\u308b\u3053\u3068\u306f\u7570\u8ad6\u304c\u306a\u304f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u6700\u5f8c\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6b8b\u4f59\u8ca1\u7523\u306e\u78ba\u5b9a\u5f8c\u3001\u6b8b\u4f59\u8ca1\u7523\u304c\u8cc3\u8cb8\u7269\u4ef6\u3067\u3042\u3063\u305f\u308a\u3059\u308b\u3068\u3001\u682a\u4e3b\u306b\u5206\u914d\u3059\u308b\u307e\u3067\u306e\u9593\u306b\u6b8b\u4f59\u8ca1\u7523\u304b\u3089\u53ce\u76ca\u30fb\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u306e\u5e30\u5c5e\u306b\u3064\u3044\u3066\u306f\u6cd5\u4ee4\u3084\u901a\u9054\u306b\u306f\u4f55\u3082\u793a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u682a\u4e3b\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd562\u6761\u306e\uff15\u7b2c\uff11\u9805\u3067\u306f\u3001\u6b8b\u4f59\u8ca1\u7523\u306e\u5168\u90e8\u306e\u5206\u914d\u53c8\u306f\u5f15\u6e21\u3057\uff08\u9069\u683c\u73fe\u7269\u5206\u914d\u3092\u9664\u304f\uff09\u306b\u3088\u308a\u88ab\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u305d\u306e\u4ed6\u306e\u8005\u306b\u305d\u306e\u6709\u3059\u308b\u8cc7\u7523\u306e\u79fb\u8ee2\u3092\u3059\u308b\u3068\u304d\u306f\u3001\u88ab\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u305d\u306e\u4ed6\u306e\u8005\u306b\u79fb\u8ee2\u3092\u3059\u308b\u8cc7\u7523\u306e\u3001\u6b8b\u4f59\u8ca1\u7523\u306e\u78ba\u5b9a\u306e\u6642\u306e\u4fa1\u984d\u306b\u3088\u308b\u8b72\u6e21\u3092\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u3055\u308c\u3001\u7b2c\uff12\u9805\u3067\u306f\u3001\u305d\u306e\u79fb\u8ee2\u306b\u3088\u308b\u8b72\u6e21\u306b\u4fc2\u308b\u8b72\u6e21\u5229\u76ca\u984d\u53c8\u306f\u8b72\u6e21\u640d\u5931\u984d\u306f\u3001\u305d\u306e\u6b8b\u4f59\u8ca1\u7523\u306e\u78ba\u5b9a\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u5224\u5b9a\u306f\u3001\u6b8b\u4f59\u8ca1\u7523\u306e\u78ba\u5b9a\u306e\u65e5\u3067\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u304c\u7d42\u4e86\u3057\uff08\u6cd5\u6cd514\u2460\u4e8c\u5341\u4e00\uff09\u3001\u305d\u308c\u4ee5\u5f8c\u306f\u7533\u544a\u3057\u306a\u3044\u3053\u3068\u304c\u524d\u63d0\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u8b72\u6e21\u640d\u76ca\u3092\u6240\u5f97\u8a08\u7b97\u306b\u53cd\u6620\u3059\u308b\u3079\u304f\u3001\u6b8b\u4f59\u8ca1\u7523\u306e\u78ba\u5b9a\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3053\u306e\u8b72\u6e21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\/>\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 style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\uff21\u793e\uff08\uff13\u6708\u6c7a\u7b97\uff09\u306f\u3001\u671f\u4e2d\u306e\uff17\u670814\u65e5\u306b\u89e3\u6563\u306e\u7279\u5225\u6c7a\u8b70\u3092\u884c\u3044\u307e\u3057\u305f\u304c\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u6b8b\u4f59\u8ca1\u7523\u78ba\u5b9a\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\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":[186,177,167,181,290],"tags":[376,372,723,332,384],"backnumber":[1676],"series":[1172],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-01 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