{"id":43491,"date":"2014-04-24T10:13:55","date_gmt":"2014-04-24T01:13:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=43491"},"modified":"2017-07-10T17:54:40","modified_gmt":"2017-07-10T08:54:40","slug":"tax-effects-article-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/","title":{"rendered":"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9  \u3010\u7b2c\uff14\u56de\u3011\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p>\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u306b\u5bfe\u5fdc\u3057\u305f\u89e3\u8aac\u306f<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c35\u56de\u3011\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\uff08\u56de\u53ce\u6307\u91dd\u5bfe\u5fdc\u7248\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-50\/\">\u3010\u7b2c35\u56de\u3011<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<p>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u3068\u306f\u3001<span style=\"color: #b22222;\">\u5c06\u6765\u306e\u7a0e\u91d1\u3092\u6e1b\u5c11\u3055\u305b\u308b\u52b9\u679c\u3092\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a<\/span>\u3057\u3001<span style=\"color: #b22222;\">\u5c06\u6765\u306e\u7a0e\u91d1\u3092\u5897\u52a0\u3055\u305b\u308b\u52b9\u679c\u3092\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5<\/span>\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4f1a\u8a08\u4e0a\u306f\u5f53\u671f\u306b\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u304c\u3001\u7a0e\u52d9\u4e0a\u306f\u7fcc\u671f\u4ee5\u964d\u306b\u640d\u91d1\u7b97\u5165\u3059\u308b\u5834\u5408\u3001\u5c06\u6765\u306b\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u6e1b\u5c11\u3057\u3001\u5c06\u6765\u306e\u7a0e\u91d1\u304c\u6e1b\u5c11\u3059\u308b\u3002\u3053\u306e\u6e1b\u5c11\u306e\u539f\u56e0\u306f\u5f53\u671f\u306b\u767a\u751f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5f53\u671f\u306b<span style=\"text-decoration: underline;\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523<\/span>\uff08\u56de\u53ce\u53ef\u80fd\u6027\u3042\u308a\u306e\u5834\u5408\u3001\u8a73\u7d30\u306f<strong>\u3010STEP\uff14\u3011<\/strong>\u53c2\u7167\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u53cd\u5bfe\u306b\u3001\u7a0e\u52d9\u4e0a\u306f\u5f53\u671f\u306b\u640d\u91d1\u7b97\u5165\u3059\u308b\u304c\u3001\u4f1a\u8a08\u4e0a\u306f\u7fcc\u671f\u4ee5\u964d\u306b\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u5834\u5408\u3001\u5c06\u6765\u306e\u5f53\u8a72\u8cbb\u7528\u8a08\u4e0a\u984d\u306f\u7a0e\u52d9\u4e0a\u52a0\u7b97\u3055\u308c\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\u306f\u5897\u52a0\u3057\u3001\u5c06\u6765\u306e\u7a0e\u91d1\u304c\u5897\u52a0\u3059\u308b\u3002\u3053\u306e\u5897\u52a0\u306e\u539f\u56e0\u306f\u5f53\u671f\u306b\u767a\u751f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5f53\u671f\u306b<span style=\"text-decoration: underline;\">\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5<\/span>\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u5927\u304d\u304f\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u3001\u300c\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<span style=\"text-decoration: underline;\">\u4eca\u56de\u306f\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac<\/span>\u3057\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u306f\u7b2c\uff15\u56de\u3067\u3001\u300c\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u306f\u7b2c\uff16\u56de\u3067\u53d6\u308a\u4e0a\u3052\u305f\u3044\u3002<!--more--><\/p>\n<p>\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u3001\u4ee5\u4e0b\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-43794 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-1.png\" alt=\"\" width=\"514\" height=\"635\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-1.png 514w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-1-242x300.png 242w\" sizes=\"(max-width: 514px) 100vw, 514px\" \/><\/a><\/p>\n<p>\u3053\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u306b\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43548\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-2.png\" alt=\"\" width=\"650\" height=\"933\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-2.png 2240w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-2-208x300.png 208w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-2-713x1024.png 713w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff11\u3011\u4e00\u6642\u5dee\u7570\u7b49\u306e\u96c6\u8a08<\/strong><\/h4>\n<\/div>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u7a0e\u91d1\uff09\u3092\u5897\u6e1b\u3055\u305b\u308b\u52b9\u679c\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u3010STEP\uff11\u3011<\/strong>\u3067\u306f\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u306e\u5dee\u7570\u306e\u3046\u3061\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u7a0e\u91d1\uff09\u3092\u5897\u6e1b\u3055\u305b\u308b\u5dee\u7570\u3067\u3042\u308b\u4e00\u6642\u5dee\u7570\u7b49\u3092\u96c6\u8a08\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u4e00\u6642\u5dee\u7570\u7b49\u3068\u6c38\u4e45\u5dee\u7570\u306e\u5206\u985e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u4e00\u6642\u5dee\u7570<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2460\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2461\u3000\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u4e00\u6642\u5dee\u7570\u306b\u6e96\u305a\u308b\u3082\u306e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u6c38\u4e45\u5dee\u7570<\/strong><\/p>\n<\/div>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43836\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-3.png\" alt=\"\" width=\"650\" height=\"620\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-3.png 1293w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-3-300x286.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-3-1024x976.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u4e00\u6642\u5dee\u7570\u7b49\u3068\u6c38\u4e45\u5dee\u7570\u306e\u5206\u985e<\/strong><\/h4>\n<p>\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u306e\u5dee\u7570\u306b\u306f\u3001<span style=\"color: #b22222;\">\u4e00\u6642\u5dee\u7570\u7b49<\/span>\u3068<span style=\"color: #b22222;\">\u6c38\u4e45\u5dee\u7570<\/span>\u304c\u3042\u308b\u3002<\/p>\n<p>\u4e00\u6642\u5dee\u7570\u7b49\u306b\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3068\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u5dee\u984d\u304c\u5c06\u6765\u3001\u89e3\u6d88\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u7a0e\u91d1\uff09\u304c\u5897\u6e1b\u3059\u308b<span style=\"color: #b22222;\">\u4e00\u6642\u5dee\u7570<\/span>\u3068\u3001\u4e00\u6642\u5dee\u7570\u3067\u306f\u306a\u3044\u304c\u5c06\u6765\u306e\u7a0e\u91d1\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3082\u306e\u3067\u3042\u308b\u7e70\u8d8a\u6b20\u640d\u91d1\u7b49\u306e<span style=\"color: #b22222;\">\u4e00\u6642\u5dee\u7570\u306b\u6e96\u305a\u308b\u3082\u306e<\/span>\u304c\u3042\u308b\u3002<\/p>\n<p>\u6c38\u4e45\u5dee\u7570\u3068\u306f\u3001\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u306e\u5dee\u7570\u3067\u3042\u308b\u304c\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u7a0e\u91d1\uff09\u3092\u5897\u6e1b\u3055\u305b\u308b\u52b9\u679c\u304c\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305a\u3001\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u306e\u5dee\u7570\u3067\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u5897\u6e1b\u3055\u305b\u308b\u52b9\u679c\u304c\u3042\u308b\u4e00\u6642\u5dee\u7570\u7b49\u3068\u52b9\u679c\u304c\u306a\u3044\u6c38\u4e45\u5dee\u7570\u306b\u5206\u985e\u3059\u308b\u3002<\/p>\n<p>\u6b21\u306b\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u7b49\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3067\u3001\u4e00\u6642\u5dee\u7570\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u4e00\u6642\u5dee\u7570\u306b\u5206\u985e\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u4e00\u6642\u5dee\u7570<\/strong><\/h4>\n<p>\u4e00\u6642\u5dee\u7570\u3068\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u91d1\u984d\u3068\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u91d1\u984d\u3068\u306e\u5dee\u984d\u3092\u3044\u3046\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u300c\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09 \u7b2c\u4e8c \u4e00\uff12\uff09\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<ul>\n<li>\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u3067\u53ce\u76ca\u53c8\u306f\u8cbb\u7528\u306e\u5e30\u5c5e\u5e74\u5ea6\u304c\u76f8\u9055\u3059\u308b\u3082\u306e<\/li>\n<li>\u8cc7\u7523\u306e\u8a55\u4fa1\u66ff\u3048\u306b\u3088\u308a\u751f\u3058\u305f\u8a55\u4fa1\u5dee\u984d\u304c\u76f4\u63a5\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3055\u308c\u3001\u304b\u3064\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3082\u306e\uff08\u4f8b\u3048\u3070\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff09<br \/>\n<\/div><\/li>\n<\/ul>\n<p>\u307e\u305f\u3001\u4e00\u6642\u5dee\u7570\u306f\u305d\u306e\u5dee\u7570\u89e3\u6d88\u6642\u306b\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u7a0e\u91d1\uff09\u3092\u6e1b\u5c11\u3055\u305b\u308b\u304b\u3001\u5897\u52a0\u3055\u305b\u308b\u304b\u3067\u3001<span style=\"color: #b22222;\">\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/span>\u3068<span style=\"color: #b22222;\">\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570<\/span>\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u5b9f\u52d9\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\uff16\uff09\u3002<\/p>\n<p><span style=\"text-decoration: underline;\">\u4e00\u6642\u5dee\u7570\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2013\/pdf\/05_01.pdf\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u8868\uff15\uff08\uff11\uff09<\/a>\u304b\u3089\u96c6\u8a08\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<p><strong>\u2460\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/strong><\/p>\n<p>\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u306f\u3001\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u3067\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u5dee\u7570\u304c\u751f\u3058\u305f\u3068\u304d\u306b\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\uff08\u7a0e\u52d9\u4e0a\uff09\u52a0\u7b97\u3055\u308c\u3001<span style=\"color: #b22222;\">\u5c06\u6765\u3001\u5f53\u8a72\u5dee\u7570\u304c\u89e3\u6d88\u3059\u308b\u3068\u304d\u306b\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\uff08\u7a0e\u52d9\u4e0a\uff09\u6e1b\u7b97\u3055\u308c\u308b\u3082\u306e<\/span>\u3067\u3042\u308b\uff08\u5b9f\u52d9\u6307\u91dd\uff17\uff09\u3002\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u5dee\u7570\u306e\u5c06\u6765\u89e3\u6d88\u6642\u306b\u8ab2\u7a0e\u6240\u5f97\u304c\u6e1b\u5c11\u3057\u3001\u7a0e\u91d1\u304c\u6e1b\u5c11\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u306f\u3001\u672a\u6255\u4e8b\u696d\u7a0e\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u9650\u5ea6\u8d85\u904e\u984d\u3001\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u640d\u5426\u8a8d\u984d\u3001\u8cde\u4e0e\u5f15\u5f53\u91d1\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u7b49\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570<\/strong><\/p>\n<p>\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3068\u306f\u3001\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u3067\u5dee\u7570\u304c\u751f\u3058\u305f\u3068\u304d\u306b\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\uff08\u7a0e\u52d9\u4e0a\uff09\u6e1b\u7b97\u3055\u308c\u3001<span style=\"color: #b22222;\">\u5c06\u6765\u3001\u5f53\u8a72\u5dee\u7570\u304c\u89e3\u6d88\u3059\u308b\u3068\u304d\u306b\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\uff08\u7a0e\u52d9\u4e0a\uff09\u52a0\u7b97\u3055\u308c\u308b\u3082\u306e<\/span>\u3067\u3042\u308b\uff08\u5b9f\u52d9\u6307\u91dd\uff19\uff09\u3002\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u5dee\u7570\u306e\u5c06\u6765\u89e3\u6d88\u6642\u306b\u8ab2\u7a0e\u6240\u5f97\u304c\u5897\u52a0\u3057\u3001\u7a0e\u91d1\u304c\u5897\u52a0\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7a4d\u7acb\u91d1\u65b9\u5f0f\u306b\u3088\u308b\u7279\u5225\u511f\u5374\u30fb\u5727\u7e2e\u8a18\u5e33\u7b49\u304c\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u4e00\u6642\u5dee\u7570\u306b\u6e96\u305a\u308b\u3082\u306e<\/strong><\/h4>\n<p>\u4e00\u6642\u5dee\u7570\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u306f\u3001\u4e00\u6642\u5dee\u7570\u3067\u306f\u306a\u3044\u304c\u3001\u5c06\u6765\u306e\u7a0e\u91d1\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u4e00\u6642\u5dee\u7570\u3068\u540c\u69d8\u306b\u6271\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u8a72\u5f53\u3059\u308b\uff08\u5b9f\u52d9\u6307\u91dd11\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FDF5E6;color:#000000;border-color:#FF4500;\">\n\t\t<ul>\n<li>\u7e70\u8d8a\u6b20\u640d\u91d1<\/li>\n<li>\u7e70\u8d8a\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/li>\n<li>\u7e70\u8d8a\u53ef\u80fd\u306a\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u4e0a\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664<br \/>\n<\/div><\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">\u7e70\u8d8a\u6b20\u640d\u91d1\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2013\/pdf\/07_01.pdf\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u8868\uff17\uff08\uff11\uff09<\/a>\u304b\u3089\u96c6\u8a08\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u307e\u305f\u7e70\u8d8a\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2013\/pdf\/06_03.pdf\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u8868\uff16\uff08\uff13\uff09<\/a>\u304b\u3089\u96c6\u8a08\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff14\uff09\u3000\u6c38\u4e45\u5dee\u7570<\/strong><\/h4>\n<p>\u6c38\u4e45\u5dee\u7570\u3068\u306f\u3001\u4f1a\u8a08\u4e0a\u3001\u8cbb\u7528\u53c8\u306f\u53ce\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u304c\u3001\u7a0e\u52d9\u4e0a\u306f\u6c38\u4e45\u306b\u640d\u91d1\u53c8\u306f\u76ca\u91d1\u306b\u7b97\u5165\u3055\u308c\u306a\u3044\u3082\u306e\uff08\u793e\u5916\u6d41\u51fa\u9805\u76ee\uff09\u3067\u3042\u308b\u3002\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u7a0e\u91d1\uff09\u3092\u5897\u6e1b\u3055\u305b\u308b\u52b9\u679c\u304c\u306a\u3044\u305f\u3081\u3001\u4e00\u6642\u5dee\u7570\u7b49\u306b\u306f\u8a72\u5f53\u305b\u305a<span style=\"color: #b22222;\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u306a\u3044<\/span>\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ea4\u969b\u8cbb\u3084\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u8d85\u904e\u984d\u3001\u640d\u91d1\u7b97\u5165\u3067\u304d\u306a\u3044\u5f79\u54e1\u8cde\u4e0e\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u7f70\u79d1\u91d1\u3001\u53d7\u53d6\u914d\u5f53\u91d1\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d\u304c\u8a72\u5f53\u3059\u308b\uff08\u5b9f\u52d9\u6307\u91dd14\uff09\u3002<\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/2\/\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff12\u3011<\/strong>\u3078\u9032\u3080\uff09<\/a><br \/>\n<!--nextpage--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff11\u3011<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff12\u3011\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a<\/strong><\/h4>\n<\/div>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u3001\u4e00\u6642\u5dee\u7570\u7b49\u306b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u4e57\u3058\u3066\u7b97\u5b9a\u3059\u308b\u3002<br \/>\n<strong><\/strong><\/p>\n<p><strong>\u3010STEP\uff12\u3011<\/strong>\u3067\u306f\u3001\u3053\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u306f<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a<\/strong><\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43837\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-4.png\" alt=\"\" width=\"650\" height=\"234\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-4.png 957w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-4-300x108.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u306f<\/strong><\/h4>\n<p>\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u306f\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u7a0e\u7387\u306b\u3088\u308a\u8a08\u7b97\u3055\u308c\u305f\u7a0e\u984d\u306e\u8ab2\u7a0e\u6a19\u6e96\uff08\u8ab2\u7a0e\u6240\u5f97\uff09\u306b\u5bfe\u3059\u308b\u5272\u5408\uff08\u8ca0\u62c5\u7387\uff09\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u7a0e\u91d1\u306b\u306f\u3044\u308d\u3044\u308d\u3042\u308b\u304c\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u5229\u76ca\uff08\u8ab2\u7a0e\u6240\u5f97\uff09\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3067\u3042\u308b\uff08\u5b9f\u52d9\u6307\u91dd36\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u306b\u4f7f\u7528\u3059\u308b\u7a0e\u7387\u306f\u5229\u76ca\uff08\u8ab2\u7a0e\u6240\u5f97\uff09\u306b\u4fc2\u308b\u7a0e\u91d1\u306e\u7a0e\u7387\u3067\u3042\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u5bfe\u8c61\u300d\u6b04\u306b\u300c<span style=\"color: #ff0000;\"><strong>\u3007<\/strong><\/span>\u300d\u3092\u4ed8\u3057\u305f\u7a0e\u91d1\u3092\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u306b\u4f7f\u7528\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43577\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-5.png\" alt=\"\" width=\"650\" height=\"446\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-5.png 987w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-5-300x205.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7b97\u5b9a\u3059\u308b\uff08\u5b9f\u52d9\u6307\u91dd17\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43592\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-6.png\" alt=\"\" width=\"532\" height=\"51\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-6.png 665w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-6-300x28.png 300w\" sizes=\"(max-width: 532px) 100vw, 532px\" \/><\/p>\n<p>\u7a0e\u7387\u306f\u6c7a\u7b97\u65e5\u73fe\u5728\u306e\u7a0e\u6cd5\u898f\u5b9a\u306b\u5f93\u3063\u305f\u7a0e\u7387\u3092\u4f7f\u7528\u3059\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6c7a\u7b97\u65e5\u307e\u3067\u306b\u6539\u6b63\u7a0e\u6cd5\u304c<span style=\"color: #b22222;\">\u516c\u5e03\u3055\u308c\u3066\u3044\u308b\uff08\u65bd\u884c\u3067\u306f\u306a\u3044\uff09<\/span>\u5834\u5408\u3001\u6539\u6b63\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u5f93\u3063\u305f\u7a0e\u7387\u3092\u4f7f\u7528\u3059\u308b\uff08\u5b9f\u52d9\u6307\u91dd18\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #228b22;\"><strong>\u300a\u8a2d\u4f8b\uff11\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#228B22;\"><\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u524d\u63d0\u6761\u4ef6\uff09<\/strong><\/p>\n<ul>\n<li>\u6cd5\u4eba\u7a0e25.5\uff05\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e4.292\uff05\u3001\u4e8b\u696d\u7a0e3.26\uff05\u3001\u4f4f\u6c11\u7a0e20.7\uff05<\/li>\n<\/ul>\n<\/div><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43593\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-7.png\" alt=\"\" width=\"460\" height=\"198\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-7.png 575w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-7-300x129.png 300w\" sizes=\"(max-width: 460px) 100vw, 460px\" \/><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/3\/\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff13\u3011<\/strong>\u3078\u9032\u3080\uff09<span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\"><br \/>\n<\/span><\/span><\/a><\/p>\n<p><!--nextpage--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/2\/\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff12\u3011<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff13\u3011\u56de\u53ce\u53ef\u80fd\u6027\u8003\u616e\u524d\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u7b97\u5b9a<\/strong><\/h4>\n<\/div>\n<strong>\u3010STEP\uff13\u3011<\/strong>\u3067\u306f\u3001\u56de\u53ce\u53ef\u80fd\u6027\u8003\u616e\u524d\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u56de\u53ce\u53ef\u80fd\u6027\u8003\u616e\u524d\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u7b97\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u7b97\u5b9a<\/strong><\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43839\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-8.png\" alt=\"\" width=\"650\" height=\"329\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-8.png 959w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-8-300x151.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u56de\u53ce\u53ef\u80fd\u6027\u8003\u616e\u524d\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u56de\u53ce\u53ef\u80fd\u6027\u8003\u616e\u524d\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43841\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-9.png\" alt=\"\" width=\"491\" height=\"63\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-9.png 767w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-9-300x38.png 300w\" sizes=\"(max-width: 491px) 100vw, 491px\" \/><\/p>\n<h4><\/h4>\n<h4><strong>\uff08\uff12\uff09\u3000\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43843\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-10.png\" alt=\"\" width=\"268\" height=\"34\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-10.png 419w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-10-300x38.png 300w\" sizes=\"(max-width: 268px) 100vw, 268px\" \/><\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/4\/\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff14\u3011\uff08\uff11\uff09<\/strong>\u3078\u9032\u3080\uff09<\/a><\/p>\n<p><!--nextpage--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/3\/\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff13\u3011<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff14\u3011\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/h4>\n<\/div>\n<strong>\u3010STEP\uff13\u3011<\/strong>\u3067\u7b97\u5b9a\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001\u305d\u306e\u5168\u984d\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u7a0e\u91d1\uff09\u3092\u6e1b\u5c11\u3055\u305b\u308b\u90e8\u5206\u3057\u304b\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u305d\u3053\u3067<strong>\u3010STEP\uff14\u3011<\/strong>\u3067\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3067\u304d\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u3092\u691c\u8a0e\u3059\u308b\u3002\u307e\u305f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3082\u4f8b\u5916\u7684\u306a\u5834\u5408\u306b\u652f\u6255\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e<strong>\uff08\uff11\uff09<\/strong>\uff5e<strong>\uff08\uff13\uff09<\/strong>\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u4f1a\u793e\u533a\u5206\u306e\u6c7a\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2460\u3000\u4f1a\u793e\u533a\u5206\u306e\u6c7a\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2461\u3000\u4f1a\u793e\u533a\u5206\u3054\u3068\u306e\u5224\u65ad\u6307\u91dd<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2460\u3000\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2461\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\uff08\u4e00\u6642\u5dee\u7570\u306b\u6e96\u305a\u308b\u3082\u306e\u3092\u542b\u3080\uff09\u3068\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u5e74\u5ea6\u3054\u3068\u306e\u76f8\u6bba<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2462\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u305d\u306e\u7e70\u8d8a\u671f\u9593\u5185\u306e\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3068\u306e\u76f8\u6bba<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2463\u3000\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306e\u7b97\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2464\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u8ab2\u7a0e\u6240\u5f97\u306e\u89e3\u6d88\u5e74\u5ea6\u3054\u3068\u306e\u76f8\u6bba<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2465\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u305d\u306e\u7e70\u8d8a\u671f\u9593\u5185\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u306e\u76f8\u6bba<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2466\u3000\u56de\u53ce\u53ef\u80fd\u6027\u306e\u3042\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u56de\u53ce\u53ef\u80fd\u6027\u306e\u306a\u3044\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\uff09\u306e\u7b97\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u652f\u6255\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<\/div>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43856\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-11.png\" alt=\"\" width=\"650\" height=\"1517\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-11.png 1345w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-11-128x300.png 128w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u4f1a\u793e\u533a\u5206\u306e\u6c7a\u5b9a<\/strong><\/h4>\n<p><strong>\u2460\u3000\u4f1a\u793e\u533a\u5206\u306e\u6c7a\u5b9a<\/strong><\/p>\n<p>\u65e5\u672c\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u3001\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u4ee5\u4e0b\u3001\u300c66\u53f7\u300d\u3068\u3044\u3046\uff09\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4ee5\u4e0b\u306e\uff16\u3064\u306e\u533a\u5206\u306b\u4f1a\u793e\u3092\u533a\u5206\u3057\u3066\u3001\u305d\u306e\u533a\u5206\u3054\u3068\u306e\u4e00\u5b9a\u306e\u5224\u65ad\u6307\u91dd\u3092\u3082\u3068\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3059\u308b\uff0866\u53f7\uff15\uff09\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-12.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43849\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-12.png\" alt=\"\" width=\"650\" height=\"328\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-12.png 998w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-12-300x151.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u3067\u306f\u3001\u307e\u305a\u4f1a\u793e\u533a\u5206\u3092\u6c7a\u5b9a\u3059\u308b\u3002<\/p>\n<p>\u4f1a\u793e\u533a\u5206\u306f\u3001\u4ee5\u4e0b\u306e\u9806\u306b\u5224\u65ad\u3059\u308b\uff0866\u53f7\uff15\uff08\uff11\uff09\uff09\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-13.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-44355\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-13.png\" alt=\"\" width=\"650\" height=\"731\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-13.png 1118w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-13-266x300.png 266w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-13-910x1024.png 910w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><strong>\u2461\u3000\u4f1a\u793e\u533a\u5206\u3054\u3068\u306e\u5224\u65ad\u6307\u91dd<\/strong><\/p>\n<p>66\u53f7\u3067\u306f\u3001\u4f1a\u793e\u533a\u5206\u3054\u3068\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u5224\u65ad\u6307\u91dd\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n\u4f1a\u793e\u533a\u5206\u306b\u3088\u3063\u3066\u306f\u3001<strong>\u3010STEP\uff14\u3011\uff08\uff12\uff09<\/strong>\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u691c\u8a0e\u304c\u4e0d\u8981\u3067\u3042\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-14.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43851\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-14.png\" alt=\"\" width=\"650\" height=\"813\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u300c\u56de\u53ce\u53ef\u80fd\u6027\u3042\u308a\u300d\u3068\u306f\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u7a0e\u91d1\uff09\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3053\u3068\u304b\u3089\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u300c\u56de\u53ce\u53ef\u80fd\u6027\u306a\u3057\u300d\u3068\u306f\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u7a0e\u91d1\uff09\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff11\uff09\u3000\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3068\u306f\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u6642\u671f\u3092\u5408\u7406\u7684\u306b\u6c7a\u3081\u308b\u3053\u3068\u3092\u3044\u3046\uff08<strong>\u3010STEP\uff14\u3011\uff08\uff12\uff09\u2460<\/strong>\u53c2\u7167\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff12\uff09\u3000\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3001\u500b\u3005\u306e\u9298\u67c4\u3054\u3068\u306b\u5224\u65ad\u3059\u308b\u304c\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u53ef\u80fd\u306a\u3082\u306e\u3068\u4e0d\u80fd\u306a\u3082\u306e\u306b\u5206\u985e\u3057\u305f\u4e0a\u3067\u3001\u8a55\u4fa1\u5dee\u984d\u306e\u7d14\u984d\u3067\u5224\u65ad\u3059\u308b\u5bb9\u8a8d\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u672c\u89e3\u8aac\u3067\u306f\u5b9f\u52d9\u4e0a\u3088\u304f\u4f7f\u3046\u5bb9\u8a8d\u51e6\u7406\u306e\u5834\u5408\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff13\uff09\u3000\u89e3\u6d88\u6642\u671f\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u306f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306e\u7d50\u679c\u3001\u4e00\u6642\u5dee\u7570\u306e\u767a\u751f\u304b\u3089\u89e3\u6d88\u307e\u3067\u306e\u671f\u9593\u304c\u9577\u671f\u3067\u3042\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u4f8b\u3048\u3070\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u3084\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8d85\u904e\u984d\u304c\u8a72\u5f53\u3059\u308b\uff0866\u53f7\uff15\uff08\uff12\uff09\uff09\u3002\u306a\u304a\u3001\u511f\u5374\u8cc7\u7523\u3092\u6e1b\u640d\u3057\u3001\u7a0e\u52d9\u4e0a\u52a0\u7b97\u3057\u305f\u5834\u5408\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u7c3f\u4fa1\uff1c\u7a0e\u52d9\u4e0a\u306e\u7c3f\u4fa1\u300d\u3068\u306a\u308a\u3001\u6e1b\u640d\u5f8c\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u969b\u306b\u306f\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1c\u7a0e\u52d9\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u3068\u306a\u308b\u304c\u3001\u3053\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u5dee\u984d\u306f\u300c\u901a\u5e38\u306e\u300d\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u8a72\u5f53\u3059\u308b\uff08\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c70\u53f7\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u640d\u5931\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u4ee5\u4e0b\u3001\u300c70\u53f7\u300d\u3068\u3044\u3046\uff09\u2161 \uff12\uff08\uff11\uff09\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px; text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/5\/\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff14\u3011\uff08\uff12\uff09<\/strong>\u3078\u9032\u3080\uff09<\/a><\/p>\n<p><!--nextpage--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/4\/\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff14\u3011\uff08\uff11\uff09<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<h4><strong style=\"font-size: 1em;\">\uff08\uff12\uff09\u3000\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/h4>\n<p><strong>\u2460\u3000\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0<\/strong><\/p>\n<p>\u4f1a\u793e\u533a\u5206\u306e\u6c7a\u5b9a\u306e\u5f8c\u306f\u3001\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3092\u884c\u3046\u3002<\/p>\n<p>\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3068\u306f\u3001\u4e00\u6642\u5dee\u7570\u7b49\u306e<span style=\"color: #b22222;\">\u89e3\u6d88\u6642\u671f\u304c\u300c\u3044\u3064\u306b\u306a\u308b\u304b\u300d\u3092\u691c\u8a0e<\/span>\u3059\u308b\u3053\u3068\u3092\u3044\u3046\uff0866\u53f7\uff13\u2460\u2461\uff09\u3002<\/p>\n<p>\u89e3\u6d88\u6642\u671f\u304c\u308f\u304b\u308b\u3082\u306e\u3092<span style=\"text-decoration: underline;\">\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u53ef\u80fd\u306a\u4e00\u6642\u5dee\u7570\u7b49<\/span>\u3068\u3044\u3044\u3001\u89e3\u6d88\u6642\u671f\u304c\u308f\u304b\u3089\u306a\u3044\u3082\u306e\u3092<span style=\"text-decoration: underline;\">\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u4e00\u6642\u5dee\u7570\u7b49<\/span>\u3068\u3044\u3046\u3002<\/p>\n<p>\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u3044\u3064\u89e3\u6d88\u3059\u308b\u304b\u304c\u4e0d\u660e\u3067\u3042\u308b\u305f\u3081\u3001\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u5b9a\u304c\u3067\u304d\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3067\u304d\u306a\u3044\uff08\u4f1a\u793e\u533a\u5206\u300c\uff11\u300d\u306e\u5834\u5408\u306f\u9664\u304f\uff09\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u2461<\/strong>\u4ee5\u964d\u306e\u691c\u8a0e\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5224\u65ad\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#000080;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><span style=\"color: #000080; text-decoration: underline;\">\u00a0\u25c6\u4e00\u6642\u5dee\u7570\u25c6<\/span><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<ul>\n<li><span style=\"color: #0000cd;\">\u672a\u6255\u4e8b\u696d\u7a0e<\/span><\/li>\n<li><span style=\"color: #0000cd;\">\u672a\u6255\u4e8b\u696d\u6240\u7a0e<\/span><br \/>\n\u7fcc\u5e74\u5ea6\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3067\u7a0e\u52d9\u4e0a\u3001\u6e1b\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u5e74\u5ea6\u3067\u3042\u308b\u7fcc\u5e74\u5ea6\u306e\u89e3\u6d88\u3068\u3057\u3066\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u9650\u5ea6\u8d85\u904e\u984d<\/span><br \/>\n\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u3001\u6e1b\u7b97\u3067\u304d\u308b\u304c\u3001\u76f8\u624b\u5148\u3054\u3068\u306b\u640d\u91d1\u7b97\u5165\u8981\u4ef6\u6642\u671f\u3092\u898b\u7a4d\u3082\u308b\u3053\u3068\u306f\u56f0\u96e3\u306a\u5834\u5408\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\n\u305f\u3060\u3057\u3001\u5c06\u6765\u767a\u751f\u304c\u898b\u8fbc\u307e\u308c\u308b\u640d\u5931\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u3063\u305f\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u640d\u5931\u306e\u767a\u751f\u6642\u671f\u3092\u500b\u5225\u306b\u7279\u5b9a\u3057\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3053\u3068\u304c\u5b9f\u52d9\u4e0a\u56f0\u96e3\u306a\u5834\u5408\u3001\u904e\u53bb\u306e\u640d\u91d1\u7b97\u5165\u5b9f\u7e3e\u306b\u5c06\u6765\u306e\u5408\u7406\u7684\u306a\u4e88\u6e2c\u3092\u52a0\u5473\u3057\u305f\u65b9\u6cd5\u7b49\u306b\u3088\u308a\u3001\u5408\u7406\u7684\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u300c\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u4e00\u6642\u5dee\u7570\u300d\u3068\u306f\u53d6\u308a\u6271\u308f\u306a\u3044<\/span>\uff0866\u53f7\uff14\uff09\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u640d\u5426\u8a8d\u984d<\/span><br \/>\n\u58f2\u5374\u30fb\u5ec3\u68c4\u7b49\u306b\u3088\u308a\u7a0e\u52d9\u4e0a\u3001\u6e1b\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u58f2\u5374\u30fb\u5ec3\u68c4\u7b49\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u3092\u3082\u3068\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<br \/>\n\u904e\u53bb\u306e\u640d\u91d1\u7b97\u5165\u5b9f\u7e3e\u306b\u5c06\u6765\u306e\u5408\u7406\u7684\u306a\u4e88\u6e2c\u3092\u52a0\u5473\u3057\u305f\u65b9\u6cd5\u7b49\u306b\u3088\u308a\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u640d\u5426\u8a8d\u984d<\/span><\/li>\n<li><span style=\"color: #0000cd;\">\u5b50\u4f1a\u793e\u682a\u5f0f\u8a55\u4fa1\u640d\u5426\u8a8d\u984d<\/span><br \/>\n\u58f2\u5374\u7b49\u306b\u3088\u308a\u7a0e\u52d9\u4e0a\u3001\u6e1b\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u58f2\u5374\u7b49\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u3092\u3082\u3068\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<br \/>\n\u58f2\u5374\u7b49\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u6e1b\u4fa1\u511f\u5374\u8d85\u904e\u984d<\/span><br \/>\n\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u3001\u58f2\u5374\u7b49\u306b\u3088\u308a\u7a0e\u52d9\u4e0a\u6e1b\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u5c06\u6765\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u6642\u671f\u3084\u58f2\u5374\u7b49\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u3092\u3082\u3068\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<br \/>\n\u3010\u5efa\u7269\u306e\u5834\u5408\u3001\u89e3\u6d88\u6642\u671f\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u8a72\u5f53\u3059\u308b\u3002\u3011<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u640d\u5931<\/span><br \/>\n\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\uff08\u511f\u5374\u8cc7\u7523\u306e\u5834\u5408\uff09\u3001\u58f2\u5374\u7b49\u306b\u3088\u308a\u7a0e\u52d9\u4e0a\u6e1b\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u5c06\u6765\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u6642\u671f\u3084\u58f2\u5374\u7b49\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u3092\u3082\u3068\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<br \/>\n\u975e\u511f\u5374\u8cc7\u7523\u306e\u5834\u5408\u3001\u58f2\u5374\u7b49\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u7e70\u5ef6\u8cc7\u7523\u511f\u5374\u8d85\u904e\u984d<\/span><br \/>\n\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u7b49\u306b\u3088\u308a\u7a0e\u52d9\u4e0a\u6e1b\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u5c06\u6765\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u7b49\u306e\u6642\u671f\u3092\u3082\u3068\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u8cde\u4e0e\u5f15\u5f53\u91d1<\/span><br \/>\n\u7fcc\u5e74\u5ea6\u306b\u8cde\u4e0e\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u3067\u7a0e\u52d9\u4e0a\u6e1b\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u652f\u7d66\u5e74\u5ea6\u3067\u3042\u308b\u7fcc\u5e74\u5ea6\u306e\u89e3\u6d88\u3068\u3057\u3066\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1<\/span><br \/>\n\u9000\u8077\u4e00\u6642\u91d1\u53c8\u306f\u9000\u8077\u5e74\u91d1\u306e\u652f\u7d66\u3001\u9000\u8077\u7d66\u4ed8\u5236\u5ea6\u306e\u79fb\u884c\u53c8\u306f\u7d42\u4e86\u7b49\u306b\u3088\u308a\u7a0e\u52d9\u4e0a\u3001\u6e1b\u7b97\u3067\u304d\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u904e\u53bb\u306e\u640d\u91d1\u7b97\u5165\u5b9f\u7e3e\u7b49\u3092\u3082\u3068\u306b\u5c06\u6765\u306e\u5408\u7406\u7684\u306a\u4e88\u6e2c\u3092\u3057\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<br \/>\n\u3010\u89e3\u6d88\u6642\u671f\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u8a72\u5f53\u3059\u308b\u3002\u3011<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1<\/span><br \/>\n\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u3067\u7a0e\u52d9\u4e0a\u3001\u6e1b\u7b97\u3067\u304d\u308b\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u904e\u53bb\u306e\u5f79\u54e1\u306e\u5728\u4efb\u671f\u9593\u306e\u5b9f\u7e3e\u3084\u5185\u898f\u7b49\u306b\u57fa\u3065\u3044\u3066<\/span>\u5f79\u54e1\u306e\u9000\u4efb\u6642\u671f\u3092\u5408\u7406\u7684\u306b\u898b\u8fbc\u307f\u3001\u305d\u306e\u9000\u4efb\u6642\u671f\uff08\u652f\u7d66\u5e74\u5ea6\uff09\u306e\u89e3\u6d88\u3068\u3057\u3066\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\uff08Q\uff06A Q\uff11\uff09\u3002<br \/>\n\u9000\u4efb\u6642\u671f\u3092\u5408\u7406\u7684\u306b\u898b\u8fbc\u3081\u306a\u3044\u5834\u5408\u306f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u4e0a\u8a18\u4ee5\u5916\u306e\u5f15\u5f53\u91d1<\/span><br \/>\n\u7a0e\u52d9\u4e0a\u3001\u6e1b\u7b97\u3067\u304d\u308b\u6642\u671f\u3092\u5408\u7406\u7684\u306b\u898b\u8fbc\u307f\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/span><br \/>\n\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u53bb\u6642\u306b\u7a0e\u52d9\u4e0a\u3001\u6e1b\u7b97\u3067\u304d\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u9664\u53bb\u6642\u3092\u5408\u7406\u7684\u306b\u898b\u8fbc\u307f\u3001\u305d\u306e\u9664\u53bb\u6642\u306e\u89e3\u6d88\u3068\u3057\u3066\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u7a0e\u5236\u975e\u9069\u683c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3<\/span><br \/>\n\u6a29\u5229\u884c\u4f7f\u6642\u306b\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u4e0a\u3001\u6e1b\u7b97\u3067\u304d\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u6a29\u5229\u884c\u4f7f\u6642\u3092\u5408\u7406\u7684\u306b\u898b\u8fbc\u307f\u3001\u305d\u306e\u6a29\u5229\u884c\u4f7f\u65e5\u306e\u89e3\u6d88\u3068\u3057\u3066\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u501f\u65b9\uff09<\/span><br \/>\n\u58f2\u5374\u7b49\u306b\u3088\u308a\u7a0e\u52d9\u4e0a\u3001\u6e1b\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u58f2\u5374\u7b49\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u3092\u3082\u3068\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<br \/>\n\u58f2\u5374\u7b49\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #0000cd;\">\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306b\u304a\u3051\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u56fd\u5185\u4f1a\u793e\u9593\u53d6\u5f15<\/span><br \/>\n\u8b72\u6e21\u5148\u306e\u8cc7\u7523\u306e\u58f2\u5374\uff08\u8b72\u6e21\u640d\u306e\u7e70\u5ef6\u3079\u306e\u5834\u5408\uff09\u3084\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\uff08\u5bc4\u9644\u91d1\u306b\u3088\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u7c3f\u4fa1\u4fee\u6b63\u306e\u5834\u5408\uff09\u7b49\u306b\u3088\u308a\u7a0e\u52d9\u4e0a\u3001\u6e1b\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u58f2\u5374\u7b49\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u3092\u3082\u3068\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<br \/>\n\u58f2\u5374\u7b49\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u3092\u8b72\u6e21\u5148\u304b\u3089\u5165\u624b\u3067\u304d\u306a\u3044\u5834\u5408\u3084\u3001\u305d\u3082\u305d\u3082\u306a\u3044\u306a\u3069\u306e\u5834\u5408\u306f\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u3068\u3059\u308b\u3002<\/p>\n<\/div><\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FDF5E6;color:#000000;border-color:#FF4500;\">\n\t\t<ul>\n<li><span style=\"color: #b22222;\">\u7a4d\u7acb\u91d1\u65b9\u5f0f\u306e\u7279\u5225\u511f\u5374<\/span><br \/>\n\u539f\u5247\u3001\uff17\u5e74\u306e\u5747\u7b49\u984d\u3067\u7a0e\u52d9\u4e0a\u3001\u52a0\u7b97\uff08\u76ca\u91d1\u7b97\u5165\uff09\u3059\u308b\u3002\u305d\u306e\u76ca\u91d1\u7b97\u5165\u6642\u671f\u306b\u3088\u308a\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\">\u7a4d\u7acb\u91d1\u65b9\u5f0f\u306e\u5727\u7e2e\u8a18\u5e33<\/span><br \/>\n\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u58f2\u5374\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u7b49\u306b\u3088\u308a\u3001\u7a0e\u52d9\u4e0a\u3001\u52a0\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u9664\u58f2\u5374\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u6642\u671f\u7b49\u3092\u3082\u3068\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<br \/>\n\u975e\u511f\u5374\u8cc7\u7523\u3067\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u58f2\u5374\u6642\u671f\u7b49\u3092\u5408\u7406\u7684\u306b\u898b\u8fbc\u3081\u306a\u3044\u5834\u5408\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u5bfe\u5fdc\u3059\u308b\u9664\u53bb\u8cbb\u7528\u3068\u3057\u3066\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u52a0\u3048\u305f\u91d1\u984d<\/span><br \/>\n\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u306b\u3088\u308a\u3001\u7a0e\u52d9\u4e0a\u3001\u52a0\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u6642\u671f\u3092\u3082\u3068\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\">\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u8cb8\u65b9\uff09<\/span><br \/>\n\u58f2\u5374\u7b49\u306b\u3088\u308a\u7a0e\u52d9\u4e0a\u3001\u52a0\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u58f2\u5374\u7b49\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u3092\u3082\u3068\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<br \/>\n\u58f2\u5374\u7b49\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\">\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306b\u304a\u3051\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u56fd\u5185\u4f1a\u793e\u9593\u53d6\u5f15<\/span><br \/>\n\u8b72\u6e21\u5148\u306e\u8cc7\u7523\u306e\u58f2\u5374\uff08\u8b72\u6e21\u76ca\u306e\u7e70\u5ef6\u3079\u306e\u5834\u5408\uff09\u3084\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u58f2\u5374\uff08\u5bc4\u9644\u91d1\u306b\u3088\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u7c3f\u4fa1\u4fee\u6b63\u306e\u5834\u5408\uff09\u7b49\u306b\u3088\u308a\u7a0e\u52d9\u4e0a\u3001\u52a0\u7b97\u3059\u308b\u305f\u3081\u3001\u58f2\u5374\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u7b49\u3092\u3082\u3068\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<br \/>\n\u58f2\u5374\u7b49\u306e\u5408\u7406\u7684\u306a\u8a08\u753b\u3092\u8b72\u6e21\u5148\u304b\u3089\u5165\u624b\u3067\u304d\u306a\u3044\u5834\u5408\u3084\u3001\u305d\u3082\u305d\u3082\u306a\u3044\u306a\u3069\u306e\u5834\u5408\u306f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u3068\u3059\u308b\u3002<\/p>\n<\/div><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"color: #000080;\">\u00a0<span style=\"text-decoration: underline;\">\u25c6\u4e00\u6642\u5dee\u7570\u306b\u6e96\u305a\u308b\u3082\u306e\u25c6<\/span><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0FFF0;color:#000000;border-color:#228B22;\">\n\t\t<ul>\n<li><span style=\"color: #2f4f4f;\">\u7e70\u8d8a\u6b20\u640d\u91d1<\/span><br \/>\n\u8ab2\u7a0e\u6240\u5f97\uff08\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u53ca\u3073\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u8003\u616e\u5f8c\uff09\u3092\u3082\u3068\u306b\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u89e3\u6d88\u6642\u671f\u3092\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #2f4f4f;\">\u7e70\u8d8a\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/span><br \/>\n\u4ed6\u306e\u4e00\u6642\u5dee\u7570\u7b49\u3068\u306f\u7570\u306a\u308a\u3001\u7fcc\u671f\u4ee5\u964d\u306b\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u4f59\u88d5\u984d\u304c\u751f\u3058\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u3002\u7fcc\u671f\u4ee5\u964d\u306b\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u4f59\u88d5\u984d\u304c\u78ba\u5b9f\u306b\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306e\u307f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3067\u304d\u308b\uff08\u5b9f\u52d9\u6307\u91dd25\uff09\u3002<\/p>\n<\/div><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#000080;\"><\/div>\n<p>\u306a\u304a\u3001<span style=\"text-decoration: underline;\">\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570<\/span>\uff08\u4f8b\u3048\u3070\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u7d14\u984d\uff09\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff09\u306f\u4ee5\u4e0b\u306e<strong>\u2461<\/strong>\u3001<strong>\u2462<\/strong>\u3067\u884c\u3046\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u3068\u5bfe\u5fdc\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001<strong>\u2461<\/strong>\u3001<strong>\u2462<\/strong>\u306b\u304a\u3044\u3066<span style=\"text-decoration: underline;\">\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3001\u4e00\u6642\u5dee\u7570\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u76f8\u6bba\u3057\u306a\u3044<\/span>\uff0866\u53f7\uff14\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u00a0\u2461\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\uff08\u4e00\u6642\u5dee\u7570\u306b\u6e96\u305a\u308b\u3082\u306e\u3092\u542b\u3080\u3002\u4ee5\u4e0b\u3001\u540c\u69d8\uff09\u3068\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u5e74\u5ea6\u3054\u3068\u306e\u76f8\u6bba<\/strong><\/p>\n<p>\u4e0a\u8a18<strong>\u2460<\/strong>\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3092\u3082\u3068\u306b\u3001<span style=\"color: #b22222;\"><span style=\"text-decoration: 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3px;\"><strong>\u2465\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3068\u305d\u306e\u7e70\u8d8a\u671f\u9593\u5185\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u306e\u76f8\u6bba<\/strong><\/p>\n<p>\u4e0a\u8a18<strong>\u2464<\/strong>\u3067\u3082\u76f8\u6bba\u3067\u304d\u306a\u304b\u3063\u305f\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u7a0e\u52d9\u4e0a\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u671f\u9593\u5185\u306e\uff08\u4e0a\u8a18<strong>\u2464<\/strong>\u76f8\u6bba\u5f8c\u306e\u6b8b\u984d\u306e\uff09\u8ab2\u7a0e\u6240\u5f97\u3068\u76f8\u6bba\u3059\u308b\u3002\u76f8\u6bba\u3067\u304d\u305f\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u3042\u308a\u3068\u5224\u65ad\u3059\u308b\uff0866\u53f7\uff13\u2465\uff09\u3002\u3053\u306e\u3088\u3046\u306a\u76f8\u6bba\u3092\u884c\u3046\u306e\u306f\u3001\u4e0a\u8a18<strong>\u2462<\/strong>\u3068\u540c\u3058\u7406\u7531\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u3053\u307e\u3067\u3067\u76f8\u6bba\u3067\u304d\u306a\u304b\u3063\u305f\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001\u56de\u53ce\u53ef\u80fd\u6027\u306a\u3057\u3068\u5224\u65ad\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2466\u3000\u56de\u53ce\u53ef\u80fd\u6027\u306e\u3042\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u56de\u53ce\u53ef\u80fd\u6027\u306e\u306a\u3044\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\uff09\u306e\u7b97\u5b9a<\/strong><\/p>\n<p><strong>\u3010STEP\uff13\u3011<\/strong>\u3067\u7b97\u5b9a\u3057\u305f\u56de\u53ce\u53ef\u80fd\u6027\u8003\u616e\u524d\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u304b\u3089\u4e0a\u8a18<strong>\u2465<\/strong>\u307e\u3067\u3067\u56de\u53ce\u53ef\u80fd\u6027\u306a\u3057\u3068\u5224\u65ad\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\uff09\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306e\u307f\u304c\u56de\u53ce\u53ef\u80fd\u6027\u306e\u3042\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u5b9f\u52d9\u6307\u91dd22\u300166\u53f7\uff13\u2466\uff09\u3002<\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/6\/\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff14\u3011\uff08\uff13\uff09<\/strong>\u3078\u9032\u3080\uff09<\/a><\/p>\n<p><!--nextpage--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/5\/\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff14\u3011\uff08\uff12\uff09<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u652f\u6255\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u7a0e\u91d1\uff09\u3092\u5897\u52a0\u3055\u305b\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7406\u8ad6\u4e0a\u306f\u5c06\u6765\u306e\u7a0e\u91d1\u306e\u652f\u6255\u304c\u898b\u8fbc\u307e\u308c\u308b\uff08\u652f\u6255\u53ef\u80fd\u6027\u306e\u3042\u308b\uff09\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u307f\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u652f\u6255\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u52d9\u6307\u91dd\u3067\u306f\u3001\u4e8b\u696d\u4f11\u6b62\u7b49\u306b\u3088\u308a\u3001\u4f1a\u793e\u304c\u6e05\u7b97\u3059\u308b\u307e\u3067\u306b\u660e\u3089\u304b\u306b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3092\u4e0a\u56de\u308b\u640d\u5931\u304c\u767a\u751f\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u306a\u3044\u3053\u3068\u304c\u5408\u7406\u7684\u306b\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408<span style=\"text-decoration: underline;\">\u306e\u307f<\/span>\u652f\u6255\u53ef\u80fd\u6027\u304c\u306a\u3044\u3068\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\uff08\u5b9f\u52d9\u6307\u91dd24\uff09\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u4e8b\u696d\u4f11\u6b62\u7b49\u306e\u72b6\u6cc1\u3067\u306a\u3044\u9650\u308a\u3001\u652f\u6255\u53ef\u80fd\u6027\u306f\u3042\u308b<\/span>\u3068\u3057\u3001\u4f1a\u793e\u304c\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u72b6\u6cc1\u3067\u306f\u652f\u6255\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u305b\u305a\u306b\u3001\uff08\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3082\u542b\u3080\uff08\u305f\u3060\u3057\u3001\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u304c\u5e38\u306b\u4e0d\u8981\u306a\u308f\u3051\u3067\u306f\u306a\u3044\u3002<strong>\u3010STEP\uff14\u3011\uff08\uff12\uff09\u2460<\/strong>\u306a\u304a\u66f8\u304d\u53c2\u7167\uff09\uff09\u3059\u3079\u3066\u306e\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u3053\u3053\u307e\u3067\u3092\u307e\u3068\u3081\u305f\u8a2d\u4f8b\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #228b22;\"><strong>\u300a\u8a2d\u4f8b\uff12\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#228B22;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u524d\u63d0\u6761\u4ef6\uff09<\/strong><\/p>\n<ul>\n<li>\u4f1a\u793e\u533a\u5206\u306f\u300c\uff13\u300d\u3067\u3042\u308b\u3002<\/li>\n<li>\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f35\uff05\u3067\u3042\u308b\u3002<\/li>\n<li>\u6bce\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u53ca\u3073\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u6e1b\u7b97\u53ca\u3073\u52a0\u7b97\u524d\uff09\u306f300\u3067\u3042\u308b\u3002<\/li>\n<li>X1\u5e74\u5ea6\u672b\u306e\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-17.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43882\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-17.png\" alt=\"\" width=\"550\" height=\"242\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-17.png 772w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-17-300x132.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<ul>\n<li>X1\u5e74\u5ea6\u672b\u306e\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-18.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43883\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-18.png\" alt=\"\" width=\"550\" height=\"91\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-18.png 772w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-18-300x49.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-19.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-44378\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-19.png\" alt=\"\" width=\"650\" height=\"374\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-19.png 2691w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-19-300x172.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-19-1024x588.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/7\/\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff15\u3011<\/strong>\u3078\u9032\u3080\uff09<\/a><br \/>\n<!--nextpage--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/6\/\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff14\u3011\uff08\uff13\uff09<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff15\u3011\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<\/div>\n<strong>\u3010STEP\uff15\u3011<\/strong>\u3067\u306f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-20.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43887\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-20.png\" alt=\"\" width=\"650\" height=\"328\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-20.png 1194w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-20-300x151.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-20-1024x516.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff08\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u7b49\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u76f4\u63a5\u8a08\u4e0a\u3055\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u3092\u9664\u304f\uff09\u306e\u8a08\u4e0a<\/strong><\/h4>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff08\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u7b49\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u76f4\u63a5\u8a08\u4e0a\u3055\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u3092\u9664\u304f\uff09\u306e\u5897\u6e1b\u984d\u3092<span style=\"color: #b22222;\">\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u300d\u3092\u76f8\u624b\u52d8\u5b9a\u79d1\u76ee<\/span>\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\uff08\u5b9f\u52d9\u6307\u91dd\uff12\uff09\u3002<\/p>\n<p>\u4f1a\u8a08\u51e6\u7406\u306e\u4f8b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43888\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-21.png\" alt=\"\" width=\"650\" height=\"57\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-21.png 950w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-21-300x26.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u3000\u5f53\u671f\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff0d\u524d\u671f\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523<\/span><br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span>\u3000\u5f53\u671f\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff0d\u524d\u671f\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u76f4\u63a5\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3055\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\uff0d\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306e\u5834\u5408<\/strong><\/h4>\n<p>\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u4f1a\u8a08\u51e6\u7406\uff08\u6642\u4fa1\uff1e\u53d6\u5f97\u4fa1\u984d\u306e\u5834\u5408\uff09\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43889\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-22.png\" alt=\"\" width=\"650\" height=\"57\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-22.png 950w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-22-300x26.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u3000\uff08\u6642\u4fa1\uff0d\u53d6\u5f97\u4fa1\u984d\uff09\u00d7 \u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u76f8\u6bba<\/strong><\/h4>\n<p>\u6d41\u52d5\u8cc7\u7523\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u6d41\u52d5\u8ca0\u50b5\u306e\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u3001\u76f8\u6bba\u3057\u3066\u8868\u793a\u3059\u308b\u3002\u307e\u305f\u3001\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u56fa\u5b9a\u8ca0\u50b5\u306e\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3082\u76f8\u6bba\u3057\u3066\u8868\u793a\u3059\u308b\uff08\u5b9f\u52d9\u6307\u91dd30\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u57fa\u6e96\u7b2c\u56db\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\uff18\u306e12\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#191970;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u767a\u751f\u539f\u56e0\u5225\u306e\u4e3b\u306a\u5185\u8a33\uff08\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u53ca\u3073\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u5408\u8a08\u984d\u306e\u6bd4\u7387\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\uff09\u3068\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u306e\u9593\u306b\u91cd\u8981\u306a\u5dee\u7570\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5dee\u7570\u306e\u539f\u56e0\u3068\u306a\u3063\u305f\u4e3b\u8981\u306a\u9805\u76ee\u5225\u306e\u5185\u8a33<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\u3068\u306e\u9593\u306e\u5dee\u7570\u304c<span style=\"text-decoration: underline;\">\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e<\/span><span style=\"color: #b22222;\">100\u5206\u306e\uff15\u4ee5\u4e0b<\/span>\u306e\u5834\u5408\u306f\u4e0d\u8981\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u7a0e\u7387\u306e\u5909\u66f4\u306b\u3088\u308a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u91d1\u984d\u304c\u4fee\u6b63\u3055\u308c\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u65e8\u53ca\u3073\u4fee\u6b63\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u6c7a\u7b97\u65e5\u5f8c\u306b\u7a0e\u7387\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5185\u5bb9\u53ca\u3073\u305d\u306e\u5f71\u97ff<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3001\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff08\u91cd\u8981\u3067\u306a\u3044\u3082\u306e\u3092\u9664\u304f\uff09\u306e\u767a\u751f\u306e\u4e3b\u306a\u539f\u56e0\u300d\u306e\u6ce8\u8a18\u3092\u3059\u308c\u3070\u8db3\u308a\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247107\uff09\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u6ce8\u8a18\u306f\u5fc5\u305a\u3057\u3082\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #228b22;\"><strong>\u300a\u8a2d\u4f8b\uff13\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#228B22;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u524d\u63d0\u6761\u4ef6\uff09<\/strong><\/p>\n<ul>\n<li>\u524d\u671f\u672b\u3068\u5f53\u671f\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/li>\n<li>\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f35\uff05\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-23.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43890\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-23.png\" alt=\"\" width=\"650\" height=\"249\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-23.png 884w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-23-300x115.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><strong>\u2460\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u4e0a<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43891\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-24.png\" alt=\"\" width=\"650\" height=\"86\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-24.png 950w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-24-300x39.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><strong>\u2461\u3000\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u524d\u671f\u672b\u306e\u4ed5\u8a33\u306e\u6d17\u3044\u66ff\u3048<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43892\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-25.png\" alt=\"\" width=\"650\" height=\"58\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-25.png 950w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-25-300x26.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u300035\u00f735\uff05\uff1d100<\/span><br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span>\u3000\u5dee\u984d<\/span><\/p>\n<p><strong>\u2462\u3000\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u4e0a<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43893\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-26.png\" alt=\"\" width=\"650\" height=\"57\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-26.png 950w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-26-300x26.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff13\uff09<\/span>\u300070\u00f735\uff05\uff1d200<\/span><br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff14\uff09<\/span>\u3000\u5dee\u984d<\/span><\/p>\n<p><strong>\u2463\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u76f8\u6bba<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43894\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-27.png\" alt=\"\" width=\"650\" height=\"29\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-27.png 950w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/f_chart4-27-300x13.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff15\uff09<\/span>\u3000\u56fa\u5b9a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523 \uff1e \u56fa\u5b9a\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u305f\u3081\u3001\u56fa\u5b9a\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u5168\u984d\u3092\u56fa\u5b9a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u76f8\u6bba\u3059\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p>\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/top.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/p>\n<\/div>\n<p style=\"text-align: right;\">\u00a0<span style=\"text-align: right;\">\u00a0<\/span><span style=\"text-align: right;\">\u00a0\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u00a0\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\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    <\/div>","protected":false},"excerpt":{"rendered":"<p> \u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u3068\u306f\u3001\u5c06\u6765\u306e\u7a0e\u91d1\u3092\u6e1b\u5c11\u3055\u305b\u308b\u52b9\u679c\u3092\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u5c06\u6765\u306e\u7a0e\u91d1\u3092\u5897\u52a0\u3055\u305b\u308b\u52b9\u679c\u3092\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3042\u308b\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u4f1a\u8a08\u4e0a\u306f\u5f53\u671f\u306b\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u304c\u3001\u7a0e\u52d9\u4e0a\u306f\u7fcc\u671f\u4ee5\u964d\u306b\u640d\u91d1\u7b97\u5165\u3059\u308b\u5834\u5408\u3001\u5c06\u6765\u306b\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u6e1b\u5c11\u3057\u3001\u5c06\u6765\u306e\u7a0e\u91d1\u304c\u6e1b\u5c11\u3059\u308b\u3002\u3053\u306e\u6e1b\u5c11\u306e\u539f\u56e0\u306f\u5f53\u671f\u306b\u767a\u751f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5f53\u671f\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08\u56de\u53ce\u53ef\u80fd\u6027\u3042\u308a\u306e\u5834\u5408\u3001\u8a73\u7d30\u306f\u3010STEP\uff14\u3011\u53c2\u7167\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n","protected":false},"author":4407,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,257,167,182,290,232],"tags":[373],"backnumber":[1741],"series":[1167],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 04:03:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/43491"}],"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\/4407"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=43491"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/43491\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=43491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=43491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=43491"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=43491"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=43491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}