{"id":41443,"date":"2014-03-20T10:15:16","date_gmt":"2014-03-20T01:15:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=41443"},"modified":"2015-06-10T17:27:10","modified_gmt":"2015-06-10T08:27:10","slug":"tax-article-82","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-82\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301031\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e17\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\u301031\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\u306e17\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<p><span style=\"font-size: 12px;\">\uff08\u2460\u3000\u300c\u4ee5\u524d\u300d\u3068\u300c\u524d\u300d\u3001\u300c\u4ee5\u5f8c\u300d\u3068\u300c\u5f8c\u300d\uff09\u3000\u3010<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-72\/\" target=\"_blank\">\u7b2c27\u56de\u53c2\u7167<\/a>\u3011<br \/>\n\uff08\u2461\u3000\u300c\u671f\u9650\u300d\u300c\u671f\u65e5\u300d\u300c\u671f\u9593\u300d\u3001\u2462\u3000\u671f\u9593\u8a08\u7b97\u306b\u95a2\u3059\u308b\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u5b9a\u3081\u3068\u6c11\u6cd5\u3001\u2463\u3000\u300c\uff65\uff65\uff65\u304b\u3089\uff65\uff65\uff65\u307e\u3067\u300d\uff09\u3010<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301028\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e14\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-74\/\" target=\"_blank\">\u7b2c28\u56de\u53c2\u7167<\/a>\u3011<br \/>\n\uff08\u2464\u3000\u6642\u3092\u3082\u3063\u3066\u5b9a\u3081\u308b\u671f\u9650\u3001\u2465\u3000\u671f\u9650\u306e\u7279\u4f8b\u3068\u5404\u7a2e\u6d88\u8cbb\u7a0e\u306e\u5c4a\u51fa\u66f8\u3001\u2466\u3000\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c10\u6761\u7b2c\uff12\u9805\u306e\u671f\u9650\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u305d\u306e\u4ed6\u6ce8\u610f\u70b9\uff09\u3010<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301029\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e15\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-77\/\" target=\"_blank\">\u7b2c29\u56de<\/a>\u53c2\u7167\u3011<br \/>\n\uff08\u2467\u3000\u671f\u9593\u8a08\u7b97\u304c\u904e\u53bb\u306b\u3055\u304b\u306e\u307c\u308b\u5834\u5408\u3001\u2468\u3000\u300c\u7d4c\u904e\u3059\u308b\u65e5\u300d\u3068\u300c\u7d4c\u904e\u3057\u305f\u65e5\u300d\uff09\u3010<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301030\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e16\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-79\/\" target=\"_blank\">\u524d\u56de<\/a>\u53c2\u7167\u3011\u00a0<\/span><\/p>\n<h4><strong>\u2469\u3000\u300c\u7d4c\u904e\u3059\u308b\u65e5\u300d\u3068\u300c\u6e80\u4e86\u3059\u308b\u65e5\u300d\u3068\u6cd5\u5f8b\u4e0a\u306e\u5e74\u9f62<\/strong><\/h4>\n<p><a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301030\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e16\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-79\/\" target=\"_blank\">\u524d\u56de<\/a>\u300c\u7d4c\u904e\u3059\u308b\u65e5\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3002\u307e\u305f\u671f\u9593\u8a08\u7b97\u306b\u304a\u3044\u3066\u306f\u901a\u5e38\u521d\u65e5\u4e0d\u7b97\u5165\u304c\u539f\u5247\u3067\u3042\u308b\u65e8\u3082\u89e3\u8aac\u3057\u305f\u304c\u3001\u3053\u308c\u3089\u304b\u3089\u3001\u6cd5\u5f8b\u4e0a\u306e\u5e74\u9f62\u306f\u4e00\u822c\u5e38\u8b58\u3068\u7570\u306a\u308b\u70b9\u3092\u3054\u5b58\u3058\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u304b\u3064\u3066\u5e73\u621014\u5e74\uff17\u670825\u65e5\u306b\u3001\u56fd\u4f1a\u306b\u304a\u3044\u3066\u3082\u5e73\u91ce\u535a\u6587\u8b70\u54e1\u304c\u300c\u56fd\u6c11\u306e\u5e38\u8b58\u3068\u6cd5\u5f8b\u4e0a\u306e\u53d6\u6271\u3044\u3068\u306e\u9593\u3001\u3055\u3089\u306b\u306f\u5404\u6cd5\u4ee4\u76f8\u4e92\u306e\u9593\u306b\u304a\u3044\u3066\u3001\u9f5f\u9f6c\u3084\u6df7\u4e71\u304c\u898b\u3089\u308c\u308b\u300d\u3068\u3057\u3066\u8cea\u554f\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u901a\u5e38\u3001\u5e74\u9f62\u306f\u8a95\u751f\u65e5\u306e\u65e5\u306b\u52a0\u7b97\u3055\u308c\u308b\u3068\u601d\u308f\u308c\u3066\u3044\u308b\u304c\u3001\u6cd5\u5f8b\u4e0a\u306e\u5e74\u9f62\u306f\u3001\u8a95\u751f\u65e5\u306e\u524d\u65e5\u306b\u52a0\u7b97\u3055\u308c\u308b\u3002<\/p>\n<p>\u660e\u6cbb35\u5e74\u6cd5\u5f8b\u7b2c50\u53f7\u306b\u3088\u308a\u5236\u5b9a\u3055\u308c\u305f\u300c\u5e74\u9f62\u8a08\u7b97\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u3068\u3044\u3046\u306e\u304c\u3042\u308b\u3002\u3053\u306e\u6cd5\u5f8b\u306f\u4ee5\u4e0b\u306e\uff13\u6761\u304b\u3089\u306a\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff11\u6761\u3000\u5e74\u9f62\u306f\u51fa\u751f\u306e\u65e5\u3088\u308a\u4e4b\u3092\u8d77\u7b97\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff12\u6761\u3000\u6c11\u6cd5\u7b2c143\u6761\u306e\u898f\u5b9a\u306f\u5e74\u9f62\u306e\u8a08\u7b97\u306b\u4e4b\u3092\u6e96\u7528\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff13\u6761\u3000\u660e\u6cbb\uff16\u5e74\u7b2c36\u53f7\u5e03\u544a\u306f\u4e4b\u3092\u5ec3\u6b62\u3059\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u7b2c\uff11\u6761\u306b\u3088\u308c\u3070\u3001\u307e\u305a\u51fa\u751f\u65e5\u304c\u671f\u9593\u8a08\u7b97\u4e0a\u306e\u521d\u65e5\u3068\u3057\u3066\u3001\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u305d\u3057\u3066\u6c11\u6cd5143\u6761\uff08<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301030\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e16\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-79\/\" target=\"_blank\">\u524d\u56de<\/a>\u3001\u53ca\u3073<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301028\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e14\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-74\/\" target=\"_blank\">\u7b2c28\u56de<\/a>\u53c2\u7167\uff09\u306b\u3088\u308c\u3070\u300c\u8d77\u7b97\u65e5\u306b\u5fdc\u5f53\u3059\u308b\u65e5\u306e\u524d\u65e5\u306b\u6e80\u4e86\u3059\u308b\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u5e73\u621025\u5e74\uff13\u670815\u65e5\u304c\u51fa\u751f\u65e5\u3067\u3042\u3063\u305f\u5834\u5408\u306e\u5fdc\u5f53\u65e5\u5e73\u621026\u5e74\uff13\u670815\u65e5\u306e\u524d\u65e5\u3067\u3042\u308b\u5e73\u621026\u5e74\uff13\u670814\u65e5\u306b\u6e80\u4e86\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3053\u306e\u300c\u524d\u65e5\u306b\u6e80\u4e86\u3059\u308b\u300d\u3068\u3044\u3063\u3066\u3082\u3001\u901a\u5e38\u306f\u3001\u524d\u65e5\u306e\u5348\u5f8c12\u6642\u3092\u3082\u3063\u3066\u6e80\u4e86\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002\u305d\u306e\u8005\u306e\u300c\u8a95\u751f\u65e5\u306e\u524d\u65e5\u306e\u5348\u5f8c12\u6642\uff1d\u8a95\u751f\u65e5\u306e\u5f53\u65e5\u306e\u5348\u524d\u96f6\u6642\u300d\u306b\u52a0\u7b97\u3055\u308c\u308b\u3082\u306e\u8003\u3048\u305f\u5834\u5408\u306b\u306f\u3001\u4e00\u822c\u5e38\u8b58\u3068\u7570\u306a\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u300c\u6e80\u4e86\u3059\u308b\u65e5\u300d\u306f\u3044\u3064\u304b\u3089\u59cb\u307e\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u300c\u3053\u306e\u6e80\u4e86\u3059\u308b\u65e5\u300d\u81ea\u4f53\u306f\u3001\u4e0a\u8a18\u306e\u4f8b\u3067\u3044\u3048\u3070\u3001\uff13\u670814\u65e5\u3067\u3042\u308b\u3002\u5e38\u8b58\u7684\u306b\u306f\u3001\u3053\u306e\uff13\u670814\u65e5\u304c\u7d4c\u904e<span style=\"text-decoration: 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target=\"_blank\">\u9ad8\u9f62\u8005\u533b\u7642\u5236\u5ea6\u306b\u95a2\u3059\u308bQ&amp;A\u3000\u8ffd\u52a0\u2160<\/a>\u300d\u203bPDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059<\/p>\n<\/div>\n<p>\u3053\u306e\u539a\u751f\u52b4\u50cd\u7701\u304c\u4ed6\u3068\u7570\u306a\u308b\u53d6\u6271\u3044\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u308b\u554f\u984c\u70b9\u3084\u3001\u4e0a\u8a18\u306e\u5c31\u5b66\u3084\u9078\u6319\u6a29\u306b\u95a2\u3057\u3066\u306f\u3001\u4e0a\u8a18\u5e73\u91ce\u8b70\u54e1\u306e\u8cea\u554f\u306b\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002\u5e73\u91ce\u8b70\u54e1\u306e\u8cea\u554f\u5185\u5bb9\u306b\u95a2\u3057\u3066\u306f\u3001\u4e0b\u8a18\u306e\u8846\u8b70\u9662\u306e\u30b5\u30a4\u30c8\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 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title=\"\u8846\u8b70\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.shugiin.go.jp\/internet\/itdb_shitsumon_pdf_t.nsf\/html\/shitsumon\/pdfT\/b154154.pdf\/$File\/b154154.pdf\" target=\"_blank\">\u8846\u8b70\u9662\u8b70\u54e1\u5e73\u91ce\u535a\u6587\u541b\u63d0\u51fa\u5e74\u9f62\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u8cea\u554f\u306b\u5bfe\u3059\u308b\u7b54\u5f01\u66f8\uff08\u5185\u95a3\u8846\u8cea154\u7b2c154\u53f7\u3000\u5e73\u621014\u5e74\uff19\u670818\u65e5\uff09<\/a>\u300d<\/p>\n<\/div>\n<p 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<\/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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