{"id":44469,"date":"2014-05-01T10:20:44","date_gmt":"2014-05-01T01:20:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=44469"},"modified":"2014-04-30T19:39:54","modified_gmt":"2014-04-30T10:39:54","slug":"tax-article-89","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-89\/","title":{"rendered":"monthly TAX views\u3000-No.16-\u300c\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u3081\u3050\u308b\u8b70\u8ad6\u304c\u30d5\u30a7\u30a2\u3067\u306f\u306a\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\">monthly TAX views<\/h4>\n<h4 style=\"text-align: center;\">-No.16-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u3081\u3050\u308b\u8b70\u8ad6\u304c\u30d5\u30a7\u30a2\u3067\u306f\u306a\u3044\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388<br \/>\n\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u7814\u7a76\u54e1<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u9023\u4f11\u660e\u3051\u306b\u3001\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u306e\u5177\u4f53\u6848\u304c\u515a\u7a0e\u8abf\u306b\u63d0\u51fa\u3055\u308c\u308b\u3002<br \/>\n\u5177\u4f53\u6848\u3068\u3044\u3063\u3066\u3082\u3001\u3055\u307e\u3056\u307e\u306a\u5834\u5408\u5206\u3051\u306b\u3088\u308b\u9078\u629e\u80a2\u306e\u3088\u3046\u306a\u3082\u306e\u3060\u308d\u3046\u304c\u3001\u3053\u306e\u3088\u3046\u306a\u6848\u304c\u51fa\u308c\u3070\u3001\u30de\u30b9\u30b3\u30df\u306f\u3053\u305e\u3063\u3066\u53d6\u308a\u4e0a\u3052\u3001\u4e16\u306e\u4e2d\u306f\u5927\u9a12\u304e\u306b\u306a\u308b\u3067\u3042\u308d\u3046\u3002<!--more--><\/p>\n<p>\u3053\u3053\u3067\u3001\u8efd\u6e1b\u7a0e\u7387\u8b70\u8ad6\u306e\u539f\u70b9\u306b\u7acb\u3061\u8fd4\u3063\u3066\u307f\u3088\u3046\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u7387\u3092\u672c\u5e74\uff14\u6708\u304b\u3089\uff18\uff05\u306b\u5f15\u304d\u4e0a\u3052\u3001\u3055\u3089\u306b\u6765\u5e7410\u6708\u304b\u308910\uff05\u3078\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3092\u5185\u5bb9\u3068\u3057\u305f\u6539\u6b63\u6d88\u8cbb\u7a0e\u6cd5\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6cd5\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u6d88\u8cbb\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u3092\u8e0f\u307e\u3048\u3066\u3001\u6b21\u306b\u5b9a\u3081\u308b\u3068\u304a\u308a\u691c\u8a0e\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30a4\u3000\u4f4e\u6240\u5f97\u8005\u306b\u914d\u616e\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u756a\u53f7\u5236\u5ea6\u306e\u672c\u683c\u7684\u306a\u7a3c\u52d5\u53ca\u3073\u5b9a\u7740\u3092\u524d\u63d0\u306b\u3001\u95a2\u9023\u3059\u308b\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u306e\u898b\u76f4\u3057\u53ca\u3073\u6240\u5f97\u63a7\u9664\u306e\u629c\u672c\u7684\u306a\u6574\u7406\u3068\u4f75\u305b\u3066\u3001\u7dcf\u5408\u5408\u7b97\u5236\u5ea6\u3001<span style=\"color: #b22222;\">\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664<\/span>\u7b49\u306e\u65bd\u7b56\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u306e\u628a\u63e1\u3001\u8cc7\u7523\u306e\u628a\u63e1\u306e\u554f\u984c\u3001\u57f7\u884c\u9762\u3067\u306e\u5bfe\u5fdc\u306e\u53ef\u80fd\u6027\u7b49\u3092\u542b\u3081\u69d8\u3005\u306a\u89d2\u5ea6\u304b\u3089\u7dcf\u5408\u7684\u306b\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30ed\u3000\u4f4e\u6240\u5f97\u8005\u306b\u914d\u616e\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001<span style=\"color: #b22222;\">\u8907\u6570\u7a0e\u7387<\/span>\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066\u3001\u8ca1\u6e90\u306e\u554f\u984c\u3001\u5bfe\u8c61\u7bc4\u56f2\u306e\u9650\u5b9a\u3001\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u4e8b\u52d9\u8ca0\u62c5\u7b49\u3092\u542b\u3081\u69d8\u3005\u306a\u89d2\u5ea6\u304b\u3089\u7dcf\u5408\u7684\u306b\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30cf\u3000\u65bd\u7b56\u306e\u5b9f\u73fe\u307e\u3067\u306e\u9593\u306e\u66ab\u5b9a\u7684\u53ca\u3073\u81e8\u6642\u7684\u306a\u63aa\u7f6e\u3068\u3057\u3066\u3001\u793e\u4f1a\u4fdd\u969c\u306e\u6a5f\u80fd\u5f37\u5316\u3068\u306e\u95a2\u4fc2\u3082\u8e0f\u307e\u3048\u3064\u3064\u3001\u5bfe\u8c61\u7bc4\u56f2\u3001\u57fa\u6e96\u3068\u306a\u308b\u6240\u5f97\u306e\u8003\u3048\u65b9\u3001\u8ca1\u6e90\u306e\u554f\u984c\u3001\u57f7\u884c\u9762\u3067\u306e\u5bfe\u5fdc\u306e\u53ef\u80fd\u6027\u7b49\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u884c\u3044\u3001<span style=\"color: #b22222;\">\u7c21\u7d20\u306a\u7d66\u4ed8\u63aa\u7f6e<\/span>\u3092\u5b9f\u65bd\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u4f4e\u6240\u5f97\u8005\u5bfe\u7b56\u3068\u3057\u3066\u3001\u300c\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u300d\u304b\u300c\u8907\u6570\u7a0e\u7387\u300d\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3001\u305d\u306e\u5b9f\u73fe\u307e\u3067\u306e\u66ab\u5b9a\u7684\u30fb\u81e8\u6642\u7684\u306a\u63aa\u7f6e\u3068\u3057\u3066\u300c\u7c21\u7d20\u306a\u7d66\u4ed8\u63aa\u7f6e\u300d\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3001\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u8907\u6570\u7a0e\u7387\uff08\u8efd\u6e1b\u7a0e\u7387\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4e0e\u515a\uff08\u81ea\u6c11\u515a\u30fb\u516c\u660e\u515a\uff09\u306f\u6628\u5e74\u79cb\u53e3\u304b\u3089\u691c\u8a0e\u3092\u884c\u3063\u3066\u3044\u308b\u304c\u3001\u305d\u308c\u304c\u4eca\u5e74\u306b\u305a\u308c\u8fbc\u307f\u3001\u3044\u3088\u3044\u3088\u5177\u4f53\u6848\uff08\u9078\u629e\u80a2\uff09\u306e\u516c\u8868\u306b\u307e\u3067\u3053\u304e\u3064\u3051\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u8efd\u6e1b\u7a0e\u7387\u306f\u3001\u3044\u3064\u304b\u306f\u5c0e\u5165\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u306b\u3057\u3066\u3082\u3001\u98df\u6599\u54c1\u3078\u306e\u9069\u7528\u306f\u3001\u5de8\u984d\u306e\u8ca1\u6e90\u3092\u5931\u3046\u3002\uff11\uff05\u5f53\u305f\u308a4,000\u5104\u5186\u3068\u30825,000\u5104\u5186\u3068\u3082\u3044\u308f\u308c\u308b\u8ca1\u6e90\u3092\u3069\u3046\u3084\u3063\u3066\u637b\u51fa\u3059\u308b\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u3053\u308c\u304c\u6839\u672c\u7684\u306a\u554f\u984c\u3067\u3042\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u98df\u6599\u54c1\u306e\u8efd\u6e1b\u7a0e\u7387\u5316\u306f\u3001\u9ad8\u7d1a\u98df\u54c1\u3092\u8cb7\u3046\u9ad8\u6240\u5f97\u8005\u307b\u3069\u6709\u5229\u3068\u306a\u308a\u300c\u9ad8\u6240\u5f97\u8005\u5bfe\u7b56\u300d\u3067\u3042\u308b\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u308b\u3002\u3053\u306e\u3053\u3068\u304c\u56fd\u6c11\u306b\u306f\u5e83\u304f\u8a8d\u8b58\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h3>\n<p>\u4e00\u65b9\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u4ee3\u66ff\u6848\u3068\u306a\u308b\u3079\u304d\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u5177\u4f53\u7684\u306a\u691c\u8a0e\u306f\u5168\u304f\u3068\u8a00\u3063\u3066\u3044\u3044\u307b\u3069\u9032\u3093\u3067\u3044\u306a\u3044\u3002<\/p>\n<p>\u8ca1\u52d9\u7701\u308210\uff05\u5f15\u4e0a\u3052\u6642\u3067\u306e\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165\u306f\u53cd\u5bfe\u306e\u7acb\u5834\u3060\u304c\u3001\u305d\u3046\u3067\u3042\u308b\u306a\u3089\u3001\u4ee3\u66ff\u6848\u3067\u3042\u308b\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306e\u5177\u4f53\u6848\u3092\u6025\u3050\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u300c\u8efd\u6e1b\u7a0e\u7387\u306b\u8cdb\u6210\u304b\u30fb\u53cd\u5bfe\u304b\u300d\u3068\u3044\u3046\u8b70\u8ad6\u3060\u3051\u3067\u306f\u3001\u30d5\u30a7\u30a2\u306a\u8b70\u8ad6\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<br \/>\n\u9078\u629e\u80a2\u304c\u8efd\u6e1b\u7a0e\u7387\u662f\u304b\u975e\u304b\u3060\u3051\u306b\u306a\u308c\u3070\u3001\u6e1b\u7a0e\u304c\u671b\u307e\u3057\u3044\u306e\u306f\u4e16\u306e\u4e2d\u306e\u5e38\u3067\u3042\u308b\u304b\u3089\u3001\u7d50\u5c40\u6700\u7d42\u7684\u306b\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u5c0e\u5165\u3068\u3044\u3046\u4e8b\u614b\u304c\u751f\u3058\u3046\u308b\u3002<\/p>\n<p>\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u304c\u691c\u8a0e\u3055\u308c\u306a\u3044\u7406\u7531\u306f\u3001\u304a\u305d\u3089\u304f\u306f\u6c11\u4e3b\u515a\u306e\u4e3b\u5f35\u3067\u3042\u3063\u305f\u3053\u3068\u304c\u95a2\u4fc2\u3057\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u308b\u3002\u3057\u304b\u3057\u6c11\u4e3b\u515a\u653f\u6a29\u4e0b\u3067\u5177\u4f53\u5316\u3057\u3001\u81ea\u6c11\u515a\u653f\u6a29\u4e0b\u3067\u56fd\u4f1a\u3092\u901a\u904e\u3057\u305f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u3088\u3046\u306b\u3001\u793e\u4f1a\u4fdd\u969c\u30fb\u7a0e\u4e00\u4f53\u6539\u9769\u306f\uff13\u515a\u3067\u5408\u610f\u3057\u305f\u5185\u5bb9\u3092\u5b9f\u884c\u306b\u79fb\u3059\u3053\u3068\u304c\u512a\u5148\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e00\u65e5\u3082\u65e9\u304f\u3001\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306e\u5177\u4f53\u6848\u306b\u5411\u3051\u305f\u4f5c\u696d\u3092\u958b\u59cb\u3059\u3079\u304d\u3060\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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>\u9023\u4f11\u660e\u3051\u306b\u3001\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u306e\u5177\u4f53\u6848\u304c\u515a\u7a0e\u8abf\u306b\u63d0\u51fa\u3055\u308c\u308b\u3002<br 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