{"id":43495,"date":"2014-04-17T10:18:52","date_gmt":"2014-04-17T01:18:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=43495"},"modified":"2017-05-08T19:01:26","modified_gmt":"2017-05-08T10:01:26","slug":"corporation-article-157","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-157\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0958\u3015\u3000\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u5e73\u621026\u5e74\u5ea6\u6539\u6b63\u4e8b\u9805\u3068\u5225\u8868\uff16\uff0820\uff09\u65b0\u69d8\u5f0f\u306e\u5909\u66f4\u70b9"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\">\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0958\u3015<\/h5>\n<h4 style=\"text-align: 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\/>\n\u306a\u304a\u3001\u5f53\u671f\u5b9a\u5e74\u9000\u8077\u8005\u306b\u3064\u3044\u3066\u300c\u9ad8\u5e74\u9f62\u8005\u7d99\u7d9a\u96c7\u7528\u8005\u300d\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u7d99\u7d9a\u96c7\u7528\u306b\u4fc2\u308b\u7d66\u4e0e\u7b49\u306f\u9664\u304b\u308c\u308b\uff08\u63aa\u6cd542\u306e12\u306e\uff14\u2461\u516d\u30fb\u4e03\u3001\u63aa\u4ee427\u306e12\u306e\uff14\u246a\u246b\u3001\u63aa\u898f20\u306e\uff19\uff09\u3002<\/p>\n<p>\u3053\u306e<strong>\uff08\uff14\uff09<\/strong>\u3068\u4e0b\u8a18<strong>\uff08\uff15\uff09<\/strong>\u306f\u6708\u5225\u5e73\u5747\u8a08\u7b97\u3067\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u305f\u3081\u306b\u306e\u307f\u3001\uff12\u671f\u306b\u304a\u3051\u308b\u7d66\u4e0e\u7b49\u6708\u5225\u652f\u7d66\u5bfe\u8c61\u8005\u6570\u3092\u5404\u6708\u5225\u306b\u8a08\u7b97\u3057\u5408\u8a08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u6cd542\u306e12\u306e\uff14\u2461\u4e03\u3001\u63aa\u4ee427\u306e12\u306e\uff14\u246c\u246d\uff09\u3002<\/p>\n<h4><strong>\uff08\uff15\uff09\u3000\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/strong><\/h4>\n<p><strong>\uff08\uff14\uff09<\/strong>\u306e\u524d\u671f\u5206\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e<strong>\uff08\uff14\uff09\uff08\uff15\uff09<\/strong>\u53ca\u3073<strong>\uff08\uff16\uff09<\/strong>\u306e\u7d66\u4e0e\u7b49\u6708\u5225\u652f\u7d66\u5bfe\u8c61\u8005\u306e\u5408\u8a08\u6570\u306f\u3001\u96c7\u7528\u4fdd\u967a\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u30d9\uff0d\u30b9\u3067\u3001<strong>\uff08\uff14\uff09\uff08\uff15\uff09<\/strong>\u306f\u5e74\u9593\u5408\u8a08\u984d\u3092\u3001<strong>\uff08\uff16\uff09<\/strong>\u306f\u6708\u5225\u3067\u4eba\u6570\u3092\u8a08\u7b97\u3057\u5408\u8a08\u3059\u308b\u3002<\/p>\n<h4><strong>\uff08\uff16\uff09\u3000\u6708\u5225\u652f\u7d66\u5bfe\u8c61\u8005\u306e\u5408\u8a08\u6570<\/strong><\/h4>\n<p><strong>\uff08\uff14\uff09\uff08\uff15\uff09<\/strong>\u306e\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u6c42\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u3053\u306e\uff12\u671f\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306e\u6708\u5225\u652f\u7d66\u5bfe\u8c61\u8005\u6570\u3092\u5408\u8a08\u3057\u3001\u305d\u306e\u5404\u671f\u306e\u6570\u3092\u5408\u8a08\u3059\u308b\uff08\u63aa\u4ee427\u306e12\u306e\uff14\u246b\uff09\u3002<\/p>\n<p>\u3053\u306e<strong>\uff08\uff14\uff09<\/strong>\u304b\u3089<strong>\uff08\uff16\uff09<\/strong>\u306b\u3064\u3044\u3066\u306e\u7d99\u7d9a\u96c7\u7528\u8005\u53ca\u3073\u7d99\u7d9a\u96c7\u7528\u8005\u306e\u7d66\u4e0e\u7b49\u3092\u56f3\u793a\u3059\u308b\u3068\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><strong><span style=\"color: #b22222;\">\u8d64\u306e\u90e8\u5206<\/span><\/strong>\u304c\u7d99\u7d9a\u96c7\u7528\u8005\u53ca\u3073\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306b\u8a72\u5f53\u3057\u3001<strong><span style=\"color: #333399;\">\u9752\u306e\u90e8\u5206<\/span><\/strong>\u304c\u7d99\u7d9a\u96c7\u7528\u8005\u53ca\u3073\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304b\u3089\u9664\u304b\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u300c\u5b9a\u5e74\u9000\u8077\u8005\u9ad8\u5e74\u9f62\u7d99\u7d9a\u96c7\u7528\u8005\u300d\u306f\u3001\u305d\u306e\u652f\u7d66\u984d\u304c\u3053\u306e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u300c\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u304b\u3089\u9664\u304b\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u305d\u306e\u53d7\u7d66\u8005\u306f\u7d66\u4e0e\u7b49\u6708\u5225\u652f\u7d66\u5bfe\u8c61\u6570\u304b\u3089\u3082\u9664\u304b\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43496\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-1.png\" alt=\"\" width=\"650\" height=\"460\" \/><\/a><br \/>\n<span style=\"font-size: 12px;\">\u3000\u3000\u3000\u3000<span style=\"color: #ff0000;\">\u203b<\/span>\u9ad8\u5e74\u9f62\u8005\u96c7\u7528\u5b89\u5b9a\u6cd5\uff19\u2460\u4e8c\u306b\u898f\u5b9a\u3059\u308b\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u306b\u3088\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u4fdd\u967a\u8005\u306f\u6b21\u56f3\u3092\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p><strong>\u3008\u96c7\u7528\u4fdd\u967a\u306e\u9069\u7528\u57fa\u6e96\uff08\u4e00\u822c\u88ab\u4fdd\u967a\u8005\uff09\u3009<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-43497\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-2.png\" alt=\"\" width=\"650\" height=\"411\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-2.png 1215w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-2-300x189.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-2-1024x648.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"font-size: 12px;\">\u3000\u3000\uff08<a title=\"\u539a\u751f\u52b4\u50cd\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mhlw.go.jp\/shingi\/2008\/12\/dl\/s1205-8b_0002.pdf\" target=\"_blank\">\u539a\u751f\u52b4\u50cd\u7701\u8cc7\u6599<\/a>\u3088\u308a\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\uff16\uff0820\uff09\u65b0\u69d8\u5f0f\u306e\u5909\u66f4\u70b9<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\u5ea6\u6539\u6b63\u306b\u5bfe\u5fdc\u3057\u305f\u5225\u8868\uff16\uff0820\uff09\u300c\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306f\u3001\u5e73\u621026\u5e74\uff14\u670814\u65e5\u4ed8\u3051\u3067\u516c\u5e03\u3055\u308c\u305f\u300c\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u300d\u306b\u304a\u3044\u3066\u660e\u3089\u304b\u3068\u306a\u3063\u305f\uff08<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/kanpou.npb.go.jp\/old\/20140414\/20140414g00084\/20140414g000840017f.html\" target=\"_blank\">\u5b98\u5831\u53f7\u5916\u7b2c84\u53f7P17<\/a>\uff09\u3002<\/p>\n<p>\u65b0\u305f\u306a\u69d8\u5f0f\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u3001<strong><span style=\"color: #ff0000;\">\u8d64\u67a0<\/span><\/strong>\u304c\u65b0\u898f\u8ffd\u52a0\u90e8\u5206\u3001<strong><span style=\"color: #0000ff;\">\u9752\u67a0<\/span><\/strong>\u304c\u4e00\u90e8\u6539\u6b63\u90e8\u5206\u3001<strong><span style=\"color: #008000;\">\u7dd1\u67a0<\/span><\/strong>\u304c\u5fae\u4fee\u6b63\u90e8\u5206\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u6539\u6b63\u524d\u306e\u65e7\u69d8\u5f0f\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_20.pdf\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff09\u3002<\/p>\n<p style=\"text-align: center;\"><strong>\u3010\u5225\u8868\uff16\uff0820\uff09\u65b0\u69d8\u5f0f\u3011<\/strong><br \/>\n<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/kanpou.npb.go.jp\/old\/20140414\/20140414g00084\/20140414g000840017f.html\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-43498\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-3-2.png\" alt=\"\" width=\"650\" height=\"1003\" \/><\/a><\/p>\n<h4><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\uff3b\uff14\u6b04\uff3d\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u5272\u5408\u3000<span style=\"font-size: 12px;\">\u203b\u69d8\u5f0f\u5909\u66f4\u306a\u3057<\/span><\/strong><\/h4>\n<p><span style=\"color: #800000;\">\uff3b\uff14\u6b04\uff3d\u300c\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u5272\u5408\u300d<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u69d8\u5f0f\u306b\u5909\u66f4\u306f\u306a\u3044\u304c\u3001\u5224\u5b9a\u304c\uff15\uff05\u4ee5\u4e0a\u304b\u3089\uff12\uff05\u7b49\u4ee5\u4e0a\u306b\u6539\u5b9a\u3055\u308c\u3066\u3044\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5e73\u621025\u5e74\u5ea6\u30fb26\u5e74\u5ea6\uff1a<span style=\"color: #800000;\">\uff12\uff05\u4ee5\u4e0a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5e73\u621027\u5e74\u5ea6\uff1a<span style=\"color: #800000;\">\uff13\uff05\u4ee5\u4e0a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5e73\u621028\u5e74\u5ea6\u30fb29\u5e74\u5ea6\uff1a<span style=\"color: #800000;\">\uff15\uff05\u4ee5\u4e0a<\/span><\/p>\n<\/div><\/div>\n<p style=\"text-align: center;\"><strong>\u3010\u5225\u8868\uff16\uff0820\uff09\u65b0\u69d8\u5f0f\u3088\u308a\u629c\u7c8b\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-43499\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-4-2.png\" alt=\"\" width=\"550\" height=\"381\" \/><\/p>\n<h4><\/h4>\n<h4><strong>\uff08\uff12\uff09\u3000\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u7b49\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong><span style=\"color: #0000ff;\">\u9752\u67a0<\/span><\/strong>\u90e8\u5206\u3067\u3042\u308b\u300c\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u53ca\u3073\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u8a08\u7b97\u300d\u67a0\uff08\u4e0b\u8a18\u629c\u7c8b\uff09\u306b\u304a\u3044\u3066\u306f\u3001<strong>\uff11<\/strong>\u3067\u89e3\u8aac\u3057\u305f\u5e73\u621026\u5e74\u5ea6\u6539\u6b63\u3092\u53d7\u3051\u3001\u4e0b\u8a18\u306e\u5909\u66f4\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u3067\u6ce8\u610f\u3057\u305f\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:3px;border-color:#B0C4DE;\"><\/div>\n<ul>\n<li><span style=\"color: #800000;\">\uff3b22\u6b04\uff3d\u300c\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\uff1a<\/span>\u8cc3\u91d1\u53f0\u5e33\u8a18\u8f09\u984d<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #800000;\">\uff3b23\u6b04\uff3d\u300c\u540c\u4e0a\u306e\u3046\u3061\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3067\u3042\u308b\u7d99\u7d9a\u96c7\u7528\u8005\u306b\u4fc2\u308b\u91d1\u984d\u300d\uff1a<\/span>\u540c\u4e0a\u306e\u3046\u3061\u3001\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306e\u7d99\u7d9a\u96c7\u7528\u8005\u3001\u3059\u306a\u308f\uff12\u671f\u7d99\u7d9a\u96c7\u7528\u8005\u306a\u306e\u3067\u3001\u5f53\u671f\u5165\u793e\u793e\u54e1\u3068\u524d\u671f\u9000\u8077\u8005\u306e\u7d66\u4e0e\u3092\u9664\u3044\u305f\u91d1\u984d<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #800000;\">\uff3b24\u6b04\uff3d\u300c\u540c\u4e0a\u306e\u3046\u3061\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u306b\u4fc2\u308b\u91d1\u984d\u300d\uff1a<\/span>\u5f53\u671f\u306b\u304a\u3044\u3066\u5b9a\u5e74\u9000\u8077\u5f8c\u306b\u9ad8\u5e74\u9f62\u7d99\u7d9a\u96c7\u7528\u8005\u3068\u306a\u3063\u305f\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\uff08\u9ad8\u5e74\u9f62\u8005\u96c7\u7528\u5b89\u5b9a\u6cd5\uff19\u2460\u4e8c\u306b\u898f\u5b9a\u3059\u308b\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u306b\u3088\u308b\uff09<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #800000;\">\uff3b25\u6b04\uff3d\u300c\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\uff1a<\/span>\uff3b23\u6b04\uff3d\uff0d\uff3b24\u6b04\uff3d<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #800000;\">\uff3b26\u6b04\uff3d\u300c\u6708\u5225\u652f\u7d66\u5bfe\u8c61\u8005\u306e\u5408\u8a08\u984d\u300d\uff1a<\/span>\uff3b23\u6b04\uff3d\u306e\u6708\u5225\u793e\u54e1\u6570\uff0d\uff3b24\u6b04\uff3d\u306e\u6708\u5225\u793e\u54e1\u6570<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #800000;\">\uff3b27\u6b04\uff3d\u300c\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u53ca\u3073\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\uff1a<\/span>\uff3b25\u6b04\uff3d\uff0f\uff3b26\u6b04\uff3d<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:3px;border-color:#B0C4DE;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3010\u5225\u8868\uff16\uff0820\uff09\u65b0\u69d8\u5f0f\u3088\u308a\u629c\u7c8b\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-43500 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-5-2.png\" alt=\"\" width=\"650\" height=\"203\" \/><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u65b0\u898f\u306b\u8ffd\u52a0\u3055\u308c\u305f\u300c\u5404\u7d4c\u904e\u5e74\u6570\u306b\u304a\u3051\u308b\u8a08\u7b97\u300d<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e<strong><span style=\"color: #ff0000;\">\u8d64\u67a0<\/span><\/strong>\u90e8\u5206\uff08\u4e0b\u8a18\u629c\u7c8b\uff09\u306f\u3001\u5e73\u621026\u5e74\u6539\u6b63\u6cd5<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260204h_40.pdf#page=13\" target=\"_blank\">\u9644\u524782\u6761\uff12\u9805<\/a>\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u8a18\u8f09\u4e8b\u9805\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><strong>\u3010\u5225\u8868\uff16\uff0820\uff09\u65b0\u69d8\u5f0f\u3088\u308a\u629c\u7c8b\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-43721\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-7.png\" alt=\"\" width=\"650\" height=\"332\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-7.png 1154w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-7-300x153.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-7-1024x523.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u305d\u306e\u4ed6\u306e\u6ce8\u610f\u70b9<\/strong><\/h4>\n<p>\u4f01\u696d\u30b0\u30eb\uff0d\u30d7\u5185\u306b\u304a\u3044\u3066\u3001\u51fa\u5411\u304c\u3042\u308a\u3001\u304b\u3064\u3001\u305d\u306e\u8005\u306e\u7d66\u4e0e\u306b\u3064\u3044\u3066\u51fa\u5411\u5148\u3068\u51fa\u5411\u5143\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8cc3\u91d1\u53f0\u5e33\u306b\u8a18\u8f09\u3055\u308c\u305f\u7d66\u4e0e\u3068\u306a\u308b\u305d\u308c\u305e\u308c\u306e\u8ca0\u62c5\u984d\uff1d\u640d\u91d1\u7b97\u5165\u984d\u3092\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3068\u3059\u308b\uff08\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/pdf\/p0390_0563.pdf#page=46\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300dp.435\uff09\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306f\u3053\u306e\u89e3\u8aac\u3067\u660e\u5feb\u3067\u3042\u308b\u304c\u3001\u5e73\u621026\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u3001\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u7d99\u7d9a\u96c7\u7528\u8005\u304c\u96c7\u7528\u4fdd\u967a\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u3053\u306e\u51fa\u5411\u8005\u7d66\u4e0e\u5206\u62c5\u91d1\u3092\u652f\u51fa\u3059\u308b\u4f01\u696d\u306e\u53d6\u6271\u3044\u306f\u5b9a\u304b\u3067\u306f\u306a\u3044\u304c\u3001\u3053\u306e\u3088\u3046\u306b\u3001\u51fa\u5411\u5143\u3068\u51fa\u5411\u5148\u306e\u4e21\u65b9\u3067\u8cc3\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u306f\u3001\u96c7\u7528\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u306f\u4e3b\u305f\u308b\u8cc3\u91d1\u3092\u652f\u6255\u3046\u4e8b\u696d\u4e3b\u3068\u306e\u96c7\u7528\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306e\u88ab\u4fdd\u967a\u8005\u3068\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u4f01\u696d\u306b\u304a\u3051\u308b\u7d99\u7d9a\u96c7\u7528\u8005\u3068\u306a\u308b\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u5e73\u621026\u5e74\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u6ce8\u610f\u70b9<\/strong><\/h4>\n<p>\u4e0b\u56f3\u306e\u3068\u304a\u308a\u3001\u65e7\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u65e7\u57fa\u6e96\u306e\u307f\u306e\u9069\u7528\u3068\u306a\u308b\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u672c\u8a8c\u63b2\u8f09\u306e\u62d9\u7a3f\u300c<a title=\"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0955\u3015\u3000\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u7d4c\u904e\u63aa\u7f6e\uff08\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff09\uff0d\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u5834\u5408\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-153\/\" target=\"_blank\">\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u7d4c\u904e\u63aa\u7f6e\uff08\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff09\uff0d\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u5834\u5408\uff0d<\/a>\u300d\u3092\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n\u3010\u53c2\u8003\u56f3\u3011<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-43512 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-6.png\" alt=\"\" width=\"550\" height=\"407\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-6.png 550w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/tax-city58-6-300x221.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p><span style=\"font-size: 12px;\">\u3000\uff08\uff08\u51fa\u5178\uff09\u9577\u8c37\u5ddd\u654f\u4e5f\u300c\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u62e1\u5145\u3068\u5e73\u621025\u5e74\u5ea6\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u300d\u300eT&amp;A master\u300f\uff08No.539\uff082014.3.17\uff09<\/span><span style=\"font-size: 12px;\">p.16<\/span><span style=\"font-size: 12px;\">\uff09\uff09<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u3000\u63aa\u6cd542\u306e12\u306e\uff14\u2461\u516d\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff14\u7b2c\uff12\u9805\u7b2c\uff16\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;\">\n\t\t<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u3008\u7a0e\u306e\u8857.jp\u306f<a title=\"\u7a0e\u306e\u8857\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002\u3009<br \/>\n<a title=\"\u7a0e\u306e\u8857.jp\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-3.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p>\u3053\u306e\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306f\u3001\u300e\u4f1a\u793e\u5408\u4f75\u5b9f\u52d9\u5fc5\u643a\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u30fb\u300e\u8a73\u89e3\u30b0\u30eb\uff0d\u30d7\u6cd5\u4eba\u7a0e\u5236\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u53ca\u3073\u6bce\u5e74\u5ea6\u767a\u884c\u306e\u300e\u7a0e\u5236\u6539\u6b63\u306e\u8981\u70b9\u89e3\u8aac\u300f\uff08\u6e05\u6587\u793e\uff09\u306e\u57f7\u7b46\u8005\u6709\u5fd7\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u69cb\u6210\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<br \/>\n\u5f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u306e\u8a71\u984c\u3001\u6cd5\u4ee4\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u306e\u3042\u308b\u4e8b\u9805\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u4e8b\u9805\u3001\u7d0d\u7a0e\u8005\u3068\u5f53\u5c40\u3068\u306e\u9593\u306e\u4e89\u8a1f\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\u3092\u57fa\u306b\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u305d\u306e\u6210\u679c\u3092\uff31\uff06\uff21\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6210\u679c\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001Profession Journal\u306b\u9023\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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