{"id":43535,"date":"2014-04-11T10:58:16","date_gmt":"2014-04-11T01:58:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=43535"},"modified":"2014-07-02T13:30:39","modified_gmt":"2014-07-02T04:30:39","slug":"tax-report-9","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-9\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7a0e\u7406\u58eb\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u300c\u7a0e\u7406\u58eb\u6cd5\u57fa\u672c\u901a\u9054\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u7406\u58eb\u6cd5\u6539\u6b63\u306b\u4f34\u3046\u300c\u7a0e\u7406\u58eb\u6cd5\u57fa\u672c\u901a\u9054\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u3000<strong>\u6728\u6751\u3000\u6d69\u4e4b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u901a\u9054\u6539\u6b63\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u5e73\u621026\u5e74\uff13\u670831\u65e5\u4ed8\u3051\u3067\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/zeirishi\/kaisei\/140401\/index.htm\" target=\"_blank\">\u7a0e\u7406\u58eb\u6cd5\u57fa\u672c\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63<\/a>\u304c\u306a\u3055\u308c\u305f\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5927\u5e45\u306a\u6539\u6b63\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4eca\u56de\u306e\u901a\u9054\u6539\u6b63\u306f\u3001\u6539\u6b63\u9805\u76ee\u306e\u3046\u3061\u3001\u300c\u767b\u9332\u62d2\u5426\u4e8b\u7531\u300d\uff08\u7a0e\u7406\u58eb\u6cd524\u6761\uff09\u306b\u95a2\u3059\u308b\u3082\u306e\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/zeirishi\/kaisei\/140401\/index.htm\" target=\"_blank\">\u300c\u7a0e\u7406\u58eb\u6cd5\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621026\u5e74\uff13\u670831\u65e5\u306b\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621026\u5e74\u6cd5\u5f8b\u7b2c10\u53f7\uff09\u304c\u516c\u5e03\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u3068\u540c\u65e5\u3067\u3001\u95a2\u4fc2\u3059\u308b\u653f\u7701\u4ee4\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u3082\u516c\u5e03\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7279\u306b\u7a0e\u7406\u58eb\u6cd5\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u90e8\u306e\u91cd\u8981\u306a\u5185\u5bb9\u304c\u7701\u4ee4\u306b\u59d4\u4efb\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u6539\u6b63\u5168\u4f53\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6cd5\u5f8b\u6539\u6b63\u306e\u307f\u306a\u3089\u305a\u3001\u7701\u4ee4\u6539\u6b63\u306e\u5185\u5bb9\u3082\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u7559\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011<br \/>\n\u62d9\u7a3f\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7a0e\u7406\u58eb\u5236\u5ea6\u306e\u898b\u76f4\u3057\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-report-4\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b\u7a0e\u7406\u58eb\u5236\u5ea6\u306e\u898b\u76f4\u3057\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\u300d<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u767b\u9332\u62d2\u5426\u4e8b\u7531\u306b\u95a2\u3059\u308b\u7a0e\u7406\u58eb\u6cd5\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u7a0e\u7406\u58eb\u767b\u9332\u306e\u7533\u8acb\u304c\u306a\u3055\u308c\u305f\u969b\u306b\u3001\u767b\u9332\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u308b\u767b\u9332\u62d2\u5426\u4e8b\u7531\u3068\u3057\u3066\u3001\u6b20\u683c\u6761\u9805\uff08\u7a0e\u7406\u58eb\u6cd5\uff14\u6761\uff09\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u8005\uff08\u7a0e\u7406\u58eb\u3068\u306a\u308b\u8cc7\u683c\u3092\u55aa\u5931\u3057\u3066\u3044\u305f\u8005\uff09\u304c\u4e00\u5b9a\u306e\u5e74\u6570\u7d4c\u904e\u306b\u3088\u3063\u3066\u6b20\u683c\u6761\u9805\u306b\u8a72\u5f53\u3057\u306a\u304f\u306a\u3063\u305f\uff08\u7a0e\u7406\u58eb\u3068\u306a\u308b\u8cc7\u683c\u304c\u5fa9\u6d3b\u3057\u305f\uff09\u5834\u5408\u306b\u3001\u306a\u304a<span style=\"color: #b22222;\">\u7a0e\u7406\u58eb\u696d\u52d9\u3092\u884c\u308f\u305b\u308b\u3053\u3068\u304c\u305d\u306e\u9069\u6b63\u3092\u6b20\u304f\u304a\u305d\u308c\u304c\u3042\u308b\u3068\u304d<\/span>\u3001\u3068\u3044\u3046\u3082\u306e\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3002<\/p>\n<p>\u5f93\u524d\u306f\u3001\u3044\u3063\u305f\u3093\u6b20\u683c\u6761\u9805\u306b\u8a72\u5f53\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u4e00\u5b9a\u306e\u5e74\u6570\u3092\u7d4c\u904e\u3059\u308b\u3053\u3068\u3067\u7279\u306b\u8981\u4ef6\u306a\u304f\u3057\u3066\u767b\u9332\u304c\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u305f\u3002<br \/>\n\u3068\u3053\u308d\u304c\u3001\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u9069\u6b63\u3092\u6b20\u304f\u304a\u305d\u308c\u304c\u306a\u3044\u3068\u3044\u3046\u8981\u4ef6\u304c\u52a0\u91cd\u3055\u308c\u3001\u4e00\u5b9a\u306e\u5834\u5408\u306b\u767b\u9332\u62d2\u5426\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u6b20\u683c\u6761\u9805\u306b\u8a72\u5f53\u3059\u308b\u8005\u3068\u3057\u3066\u3001\u61f2\u6212\u514d\u8077\u306e\u51e6\u5206\u3092\u53d7\u3051\u305f\u516c\u52d9\u54e1\u306e\u307b\u304b\u3001\u61f2\u6212\u514d\u8077\u76f8\u5f53\u3067\u9000\u8077\u624b\u5f53\u7b49\u306e\u652f\u7d66\u3092\u5236\u9650\u3059\u308b\u51e6\u5206\u3092\u53d7\u3051\u305f\u516c\u52d9\u54e1\u304c\u8ffd\u52a0\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306e\u5834\u5408\u306f\u3001\u51e6\u5206\u304b\u3089\uff13\u5e74\u3092\u7d4c\u904e\u3059\u308b\u307e\u3067\u3001\u7a0e\u7406\u58eb\u3068\u306a\u308b\u8cc7\u683c\u3092\u55aa\u5931\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u901a\u9054\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u7a0e\u7406\u58eb\u6cd5\u306e\u6539\u6b63\u3067\u8ffd\u52a0\u3055\u308c\u305f\u767b\u9332\u62d2\u5426\u306e\u8981\u4ef6\u306f\u3001\u300c\u304a\u305d\u308c\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u4e0d\u78ba\u5b9a\u6982\u5ff5\u3067\u3042\u308a\u3001\u51e6\u5206\u3092\u3059\u308b\u5074\u306b\u4e00\u5b9a\u306e\u88c1\u91cf\u304c\u8a8d\u3081\u3089\u308c\u308b\u4f59\u5730\u304c\u3042\u308b\u3002<br \/>\n\u305d\u3053\u3067\u3001\u305d\u306e\u88c1\u91cf\u304c\u9069\u6b63\u306b\u884c\u4f7f\u3055\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u7a0e\u7406\u58eb\u6cd5\u57fa\u672c\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63\u3068\u3057\u3066\u3001\u300c\u304a\u305d\u308c\u304c\u3042\u308b\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306e\u4e00\u5b9a\u306e\u57fa\u6e96\u304c\u5b9a\u3081\u3089\u308c\u305f\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u975e\u884c\u306e\u6027\u8cea\u3084\u5185\u5bb9\u3001\u7d4c\u904e\u671f\u9593\u3001\u672c\u4eba\u306e\u53cd\u7701\u3084\u8b39\u614e\u306a\u3069\u306e\u5177\u4f53\u7684\u72b6\u6cc1\u7b49\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3066\u5224\u5b9a\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u304a\u308a\uff08\u65b0\u7a0e\u57fa\u901a24\uff0d\uff17\uff09\u3001\u305d\u306e\u57fa\u6e96\u81ea\u4f53\u306f\u9069\u5207\u306a\u3082\u306e\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u306a\u304a\u66f8\u304d\u3068\u3057\u3066\u3001\u61f2\u6212\u514d\u8077\u3055\u308c\u305f\u7a0e\u52d9\u8077\u54e1\u306a\u3069\u3092\u5ff5\u982d\u306b\u304a\u3044\u3066\u3001<span style=\"color: #b22222;\">\u671f\u9593\u306e\u7d4c\u904e\u3068\u3044\u3046\u3054\u304f\u5f62\u5f0f\u7684\u306a\u57fa\u6e96\u306e\u307f\u306b\u3088\u3063\u3066\u5b89\u6613\u306b\u767b\u9332\u3092\u8a8d\u3081\u308b\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u306b\u3059\u3079\u304d<\/span>\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u610f\u7fa9\u304c\u3042\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u308c\u3068\u5e73\u4ec4\u3092\u5408\u308f\u305b\u3066\u3001\u7a0e\u7406\u58eb\u306e\u4fe1\u7528\u53c8\u306f\u54c1\u4f4d\u3092\u5bb3\u3059\u308b\u300c\u304a\u305d\u308c\u304c\u3042\u308b\u300d\uff08\u7a0e\u7406\u58eb\u6cd524\u6761\uff17\u53f7\u524d\u6bb5\uff09\u3068\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3082\u65b0\u305f\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u65b0\u7a0e\u57fa\u901a24\uff0d\uff18\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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 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