{"id":45124,"date":"2014-05-22T10:15:40","date_gmt":"2014-05-22T01:15:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=45124"},"modified":"2017-05-08T19:01:04","modified_gmt":"2017-05-08T10:01:04","slug":"corporation-article-167","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-167\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0960\u3015\u3000\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u3068\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u6bd4\u8f03"},"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\u8f0960\u3015<\/h5>\n<h4 style=\"text-align: center;\"><strong>\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u3068\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u6bd4\u8f03<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u7af9\u5185 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\/>\n\u7a0e\u984d\u63a7\u9664\u3082\u5897\u52a0\u96c7\u7528\u8005\uff11\u4eba\u306b\u3064\u304d20\u4e07\u5186\u304b\u308940\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3002<\/p>\n<h4><strong>\uff12\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/h4>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u96c7\u7528\u8005\u306f\u3001\u96c7\u7528\u8005\u306e\u3046\u3061\u3001\u96c7\u7528\u4fdd\u967a\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3068\u3055\u308c\u305f\u3002<br \/>\n\u5f79\u54e1\u3084\u89aa\u65cf\u96c7\u7528\u8005\u3092\u9664\u304f\u70b9\u306f\u3001\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3068\u5171\u901a\u3067\u3042\u308b\u3002<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<ul>\n<li><span style=\"color: #666699;\">\u3010\u8981\u4ef6\uff11\u3011<\/span><br \/>\n\u5f53\u671f\u53ca\u3073\u524d\u671f\u306b\u4e8b\u696d\u4e3b\u90fd\u5408\u96e2\u8077\u8005\u304c\u3044\u306a\u3044\u3002<\/li>\n<li><span style=\"color: #666699;\">\u3010\u8981\u4ef6\uff12\u3011<\/span><br \/>\n\u57fa\u6e96\u96c7\u7528\u8005\u6570\uff15\u4eba\u4ee5\u4e0a\uff08\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u306f\uff12\u4eba\u4ee5\u4e0a\uff09<br \/>\n\u203b\u57fa\u6e96\u96c7\u7528\u8005\u6570\uff1d\u5f53\u671f\u672b\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u6570\uff0d\u524d\u671f\u672b\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u6570<\/li>\n<li><span style=\"color: #666699;\">\u3010\u8981\u4ef6\uff13\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-45125\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/05\/tax-city60-1.png\" alt=\"\" width=\"350\" height=\"62\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/05\/tax-city60-1.png 454w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/05\/tax-city60-1-300x52.png 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/li>\n<li><span style=\"color: #666699;\">\u3010\u8981\u4ef6\uff14\u3011<\/span><br \/>\n\u5f53\u671f\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u2267\u524d\u671f\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u00d7\uff08\uff11\uff0b\u57fa\u6e96\u96c7\u7528\u8005\u5272\u5408\u00d730\uff05\uff09<\/li>\n<li><span style=\"color: #666699;\">\u3010\u8981\u4ef6\uff15\u3011<\/span><br \/>\n\u2460\u3000\u671f\u9996\u304b\u3089\uff12\u6708\u4ee5\u5185\u306b\u3001\u8077\u5b89\u306b\u96c7\u7528\u4fc3\u9032\u8a08\u753b\u3092\u63d0\u51fa<br \/>\n\u2461\u3000\u4e0a\u8a18\u8981\u4ef6\u306b\u3064\u3044\u3066\u306e\u8077\u5b89\u78ba\u8a8d\u66f8\u985e\u3092\u6dfb\u4ed8<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\">\u3010\u8981\u4ef6\uff15\u3011<\/span>\u306e\u6dfb\u4ed8\u8981\u4ef6\u304c\u3042\u308b\u306e\u3067\u3001\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3068\u9078\u629e\u9069\u7528\u3067\u3042\u308b\u304c\u3001\u96c7\u7528\u4fc3\u9032\u8a08\u753b\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u4e8b\u5b9f\u4e0a\u3001\u671f\u672b\u306b\u304a\u3044\u3066\u306f\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9078\u629e\u3057\u304b\u306a\u3044\u3002<br \/>\n\u63a7\u9664\u7a0e\u984d\u306f\u300140\u4e07\u5186\uff08\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\u5f8c\uff09\u00d7\u57fa\u6e96\u96c7\u7528\u8005\u6570\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u5236\u5ea6\u6982\u8981\uff08\u6539\u6b63\u306e\u7d4c\u7def\uff09<\/strong><\/h4>\n<p>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306f\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u306e\u9069\u7528\u3067\u3042\u3063\u305f\u304c\u3001\u5e73\u621026\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u5e73\u621030\u5e74\uff13\u670831\u65e5\u306e\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u5ef6\u9577\u3055\u308c\u305f\u3002<\/p>\n<p>\u307e\u305f\u5897\u52a0\u984d\u5272\u5408\u306b\u3064\u3044\u3066\u3001\u5e73\u621025\u30fb26\u5e74\u5ea6\u306f\uff12\uff05\u4ee5\u4e0a\u3001\u5e73\u621027\u5e74\u5ea6\u306f\uff13\uff05\u4ee5\u4e0a\u306b\u5f15\u304d\u4e0b\u3052\u3001\u5ef6\u9577\u3057\u305f\u5e73\u621028\u30fb29\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\uff15\uff05\u4ee5\u4e0a\u306e\u636e\u3048\u7f6e\u304d\u3068\u3057\u305f\u3002<br \/>\n\u3053\u308c\u3089\u306f\u3044\u305a\u308c\u3082\u5e73\u621024\u5e74\u5ea6\u3067\u3042\u308b\u57fa\u6e96\u5e74\u5ea6\u3068\u306e\u6bd4\u8f03\u3067\u3042\u308a\u3001\u5bfe\u524d\u671f\u5897\u52a0\u8981\u4ef6\u304c\u3042\u308b\uff08\u8a73\u7d30\u306f\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\u53c2\u7167\uff09\u3002<!--more--><\/p>\n<p>\u3055\u3089\u306b\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u8a08\u7b97\u3092\u3001\u8cc3\u91d1\u53f0\u5e33\u30d9\u30fc\u30b9\u3067\u306e\u65e5\u96c7\u52b4\u50cd\u8005\u7d66\u4e0e\u306e\u307f\u3092\u9664\u304f\u8a08\u7b97\u304b\u3089\u3001\u3053\u3053\u3060\u3051\u3001\u9069\u7528\u5e74\u5ea6\u306e\u7d99\u7d9a\u96c7\u7528\u8005\u53ca\u3073\u524d\u671f\u7b49\u306e\u7d99\u7d9a\u96c7\u7528\u8005\u3068\u3057\u3001\uff12\u671f\u306b\u308f\u305f\u3063\u3066\u9023\u7d9a\u3057\u3066\u52e4\u52d9\u3059\u308b\u96c7\u7528\u4fdd\u967a\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3068\u3057\u305f\u3002<br \/>\n\u3064\u307e\u308a\u3001\u65e5\u96c7\u52b4\u50cd\u8005\u7d66\u4e0e\u7b49\u3092\u9664\u304f\u3068\u3044\u3046\u30b7\u30f3\u30d7\u30eb\u306a\u898f\u5b9a\u304b\u3089\u3001\u9023\u7d9a\u3059\u308b\uff12\u671f\u306b\u304a\u3044\u3066\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3067\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3068\u3057\u305f\uff08\u8a73\u7d30\u306f\u62d9\u7a3f\u300c<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-157\/\" target=\"_blank\">\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<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<h4><strong>\uff12\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<ul>\n<li><span style=\"color: #4682b4;\">\u3010\u8981\u4ef6\uff11\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-45126\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/05\/tax-city60-2.png\" alt=\"\" width=\"550\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/05\/tax-city60-2.png 969w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/05\/tax-city60-2-300x25.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/li>\n<li><span style=\"color: #4682b4;\">\u3010\u8981\u4ef6\uff12\u3011<\/span><br \/>\n\u5f53\u671f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u2267\u6bd4\u8f03\uff08\uff1d\u524d\u671f\uff09\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<br \/>\n\u203b<span style=\"color: #4682b4;\">\u3010\u8981\u4ef6\uff11\u3011\u3010\u8981\u4ef6\uff12\u3011<\/span>\u306f\u3001\u8cc3\u91d1\u53f0\u5e33\u8a18\u8f09\u8005\u3067\u8a08\u7b97\u3059\u308b\u3002<\/li>\n<li><span style=\"color: #4682b4;\">\u3010\u8981\u4ef6\uff13\u3011<\/span><br \/>\n\u5f53\u671f\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff1e\u6bd4\u8f03\uff08\uff1d\u524d\u671f\uff09\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<br \/>\n\u203b<span style=\"color: #4682b4;\">\u3010\u8981\u4ef6\uff13\u3011<\/span>\u306b\u3064\u3044\u3066\u306e\u307f\u3001\u8cc3\u91d1\u53f0\u5e33\u8a18\u8f09\u8005\u304b\u3089\u3001\u9069\u7528\u671f\u3068\u305d\u306e\u524d\u671f\u306b\u3064\u3044\u3066\u3001\u7d99\u7d9a\u3057\u3066\u52e4\u52d9\u3059\u308b\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3067\u8a08\u7b97\u3059\u308b\u3002<\/li>\n<\/ul>\n<div><div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div><\/div>\n<h4><strong>\uff13\u3000\u7528\u8a9e\u306e\u78ba\u8a8d<\/strong><\/h4>\n<p><span style=\"color: #4682b4;\">\u3010\u8981\u4ef6\uff11\u3011\u3010\u8981\u4ef6\uff12\u3011<\/span>\u306b\u304a\u3044\u3066\u3001\u300c\u96c7\u7528\u8005\u300d\u3068\u306f\u8cc3\u91d1\u53f0\u5e33\u8a18\u8f09\u8005\u3092\u3044\u3044\u3001\u305d\u306e\u652f\u7d66\u984d\u306e\u5408\u8a08\u3092\u3044\u3046\u3002<br \/>\n<span style=\"color: #4682b4;\">\u3010\u8981\u4ef6\uff13\u3011<\/span>\u306e\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u5bfe\u8c61\u8005\u306f\u7d99\u7d9a\u96c7\u7528\u8005\u3068\u3055\u308c\u3001\uff12\u671f\u306b\u304a\u3044\u3066\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3068\u3055\u308c\u305f\u3002<br \/>\n\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3067\u3042\u308b\u304c\u300160\u6b73\u5b9a\u5e74\u9000\u8077\u5f8c\u300165\u6b73\u307e\u3067\u306e\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u898f\u5b9a\u3092\u7f6e\u3044\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p>\u5f53\u671f\u306b\u304a\u3044\u3066\u306f\u3001\u671f\u4e2d\u306b\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u3068\u306a\u3063\u305f\u8005\u306e\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u652f\u7d66\u984d\u3092\u7d99\u7d9a\u96c7\u7528\u8005\u652f\u7d66\u984d\u304b\u3089\u9664\u304d\u3001\u524d\u671f\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u671f\u306e\u5168\u671f\u9593\u304c\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u7d99\u7d9a\u96c7\u7528\u8005\u304b\u3089\u9664\u304f\u3002<\/p>\n<\/div>\n<p>\u4ee5\u4e0a\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u8868\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\u3008\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u3068\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9055\u3044\u3009<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/05\/tax-city60-3.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-45128\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/05\/tax-city60-3.png\" alt=\"\u5bfe\u8c61\u4e8b\u696d\u5e74\u5ea6\t\u5e73\u621026\u5e743\u670831\u65e5\u8fc4\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\t\u5e73\u621028\u5e743\u670831\u65e5\u8fc4\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6 \u9805\u76ee\t\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\t\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236 \t\u524d\u3000\u671f\t\u5f53\u3000\u671f\t\u524d\u3000\u671f\t\u5f53\u3000\u671f \u5bfe\u8c61\u96c7\u7528\u8005\t\u671f\u672b\u4e00\u822c\u88ab\u4fdd\u967a\u8005\uff08\u5f53\u671f\u306b\u9ad8\u5e74\u9f62\u7d99\u7d9a\u88ab\u4fdd\u967a\u8005\u3068\u306a\u308b\u8005\u3092\u9664\u304f*1\uff09\t\u671f\u672b\u4e00\u822c\u88ab\u4fdd\u967a\u8005\uff08\u5f53\u671f\u306b\u9ad8\u5e74\u9f62\u7d99\u7d9a\u88ab\u4fdd\u967a\u8005\u306f\u3001\u5f53\u7136\u306b\u3082\u9664\u304b\u308c\u3066\u3044\u308b\uff09\t\u8cc3\u91d1\u53f0\u5e33\u8a18\u8f09\u8005 \u57fa\u672c\u7b97\u5f0f\t\u5f53\u671f\u96c7\u7528\u8005\u6570\uff0d\u524d\u671f\u96c7\u7528\u8005\u6570\t\uff08\u5f53\u671f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff0d\u57fa\u6e96\u5e74\u5ea6\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff09\/ \u57fa\u6e96\u5e74\u5ea6\u652f\u7d66\u984d \u57fa\u672c\u7b97\u5f0f\u8981\u4ef6\t5\u4eba\u4ee5\u4e0a\uff08\u4e2d\u5c0f\u4f01\u696d\u306f2\u4eba\u4ee5\u4e0a\uff09\t\u5e74\u5ea6\u306b\u3088\u308a2\uff05\u4ee5\u4e0a\u304b\u30895\uff05\u4ee5\u4e0a \u305d\u306e\u4ed6\u8981\u4ef6\t2\u671f\u306b\u304a\u3044\u3066\u4e8b\u696d\u4e3b\u90fd\u5408\u9000\u8077\u8005\u304c\u3044\u306a\u3044\t\u3000\u2015 \u6bd4\u8f03\u8981\u4ef6\t\u5897\u52a0\u96c7\u7528\u8005\u6570\/\u524d\u671f\u672b\u96c7\u7528\u8005\u6570 \u2267 10\uff05\t\u5f53\u671f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \u2267 \u524d\u671f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \t\u5f53\u671f\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \u2267 \u524d\u671f\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u00d7 \uff081+\u57fa\u6e96\u96c7\u7528\u8005\u5272\u5408\u00d730\uff05\uff09\t\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d*2 \uff1e \u3000\u524d\u671f\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d*2  \u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u8005\u306b\u4fc2\u308b\u7d99\u7d9a\u96c7\u7528\u8005\uff08\u4e00\u822c\u88ab\u4fdd\u967a\u8005\uff09\t\u3000\t\u524d\u671f\u7d99\u7d9a\u96c7\u7528\u8005\uff1d\u9023\u7d9a\u3059\u308b2\u671f\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\uff08\u305d\u306e\u524d\u671f\u306e\u7d66\u4e0e\u652f\u7d66\u984d\u3068\u6708\u6570\uff09\t\u5f53\u671f\u7d99\u7d9a\u96c7\u7528\u8005\uff1d\u9023\u7d9a\u3059\u308b2\u671f\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\uff08\u305d\u306e\u5f53\u671f\u306e\u7d66\u4e0e\u652f\u7d66\u984d\u3068\u6708\u6570\uff09 \u540c\u4e0a\u304b\u3089\u9664\u304f\u8005\uff08\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\uff09\t\t\u5f53\u671f\u306e\u3059\u3079\u3066\u304c\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u8005\u306f\u524d\u671f\u7d99\u7d9a\u96c7\u7528\u8005\u304b\u3089\u9664\u304b\u308c\u308b\t\u5f53\u671f\u306e\u4e00\u90e8\u304c\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u3068\u306a\u308b\u5834\u5408\u306e\u305d\u306e\u8005\u306e\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u671f\u9593 \u6dfb\u4ed8\u8981\u4ef6\t\u671f\u9996\u304b\u30892\u6708\u4ee5\u5185\u306b\u3001\u8077\u5b89\u306b\u96c7\u7528\u4fc3\u9032\u8a08\u753b\u3092\u63d0\u51fa\t\u3000 \t\u671f\u672b\u304b\u30892\u6708\u4ee5\u5185\u306b\u9054\u6210\u78ba\u8a8d\u3092\u53d7\u3051\u308b\t \uff08\uff0a1\uff09\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\uff08\u4ed6\u306b\u63a7\u9664\u91d1\u984d\u306e\uff11\u4eba20\u4e07\u5186\u304b\u308940\u4e07\u5186\u3078\u306e\u5f15\u4e0a\u3052\uff09 \uff08\uff0a2\uff09\u5e73\u621026\u5e74\u5ea6\u6539\u6b63\uff08\u4ed6\u306b\u671f\u9593\u306e\u5ef6\u9577\u3068\u3001\u5f53\u521d\u671f\u9593\u306e\u5897\u52a0\u7387\u306e\u5f15\u4e0b\u3052\uff09\" width=\"650\" height=\"891\" \/><\/a><br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a1\uff09<\/span>\u3000\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\uff08\u4ed6\u306b\u63a7\u9664\u91d1\u984d\u306e\uff11\u4eba20\u4e07\u5186\u304b\u308940\u4e07\u5186\u3078\u306e\u5f15\u4e0a\u3052\uff09<\/span><br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a2\uff09<\/span>\u3000\u5e73\u621026\u5e74\u5ea6\u6539\u6b63\uff08\u4ed6\u306b\u671f\u9593\u306e\u5ef6\u9577\u3068\u3001\u5f53\u521d\u671f\u9593\u306e\u5897\u52a0\u7387\u306e\u5f15\u4e0b\u3052\uff09<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<strong><\/strong><\/p>\n<p><strong>\u3008\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u53ef\u5426\u306e\u8a08\u7b97\u4f8b\uff0826\u5e74\uff14\u6708\u6c7a\u7b97\u6cd5\u4eba\u304b\u3089\uff09\u3009<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/05\/tax-city60-4.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-45130\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/05\/tax-city60-4.png\" alt=\"\u3000\t\u5bfe\u8c61\u671f\u9593\tH24.5\uff5e H25.4\tH25.5\uff5e H26.4\tH26.5\uff5e H27.4\tH26.5\uff5e H27.4\tH27.5\uff5e H28.4 \u56fd\u5185\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\t\u6c7a\u7b97\u66f8\u7d66\u4e0e\u984d\uff08\u8cc3\u91d1\u53f0\u5e33\u8a18\u8f09\u8005\u7d66\u4e0e\u7b49\uff09\t 19,000,000 \t19,200,000 \t 22,200,000 \t 22,200,000 \t 22,800,000  \t\u3000\u25b3\u5f79\u54e1\u306e\u7279\u6b8a\u95a2\u4fc2\u5f93\u696d\u54e1\u7d66\u4e0e\t         \u2015 \t\u3000\t\u3000\t\u3000\t\u3000 \t\u3000\u25b3\u4ed6\u8005\u7d66\u4e0e\u8ca0\u62c5\u91d1\u53d7\u5165\u984d\t\u3000\t\u3000\t\u3000\t\u3000\t\u3000 \t\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\t 19,000,000 \t19,200,000 \t22,200,000 \t 22,200,000 \t22,800,000  \t\u5bfe\u524d\u671f\u5897\u52a0\u5224\u5b9a\t(\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d)\t\u3000\t\u5897\u52a0\t\u3000\t\u5897\u52a0 \t\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\t\t   \t3,200,000\t\u3000\t 3,800,000  \t\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u5272\u5408\t\t\u3000\t17\uff05\t\u3000\t20\uff05 \u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\t\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\t\u3000\t19,200,000 \t 22,200,000 \t 22,200,000 \t22,800,000  \t\u4e0a\u8a18\u306e\u5185\u3001\u524d\u671f\u672b\u671f\u9996\u304b\u3089\u5f53\u671f\u672b\u8fc4\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306b\u4fc2\u308b\u91d1\u984d\t\u3000\t 9,600,000 \t 14,400,000 \t 16,800,000 \t18,000,000  \t\u524d\u671f\u65b0\u898f\u4e00\u822c\u88ab\u4fdd\u967a\u8005\t\u3000\t\u3000\t\u3000\t  2,400,000 \t 4,800,000  \t\u5f53\u671f\u671f\u4e2d\u8fc4\u4e00\u822c\u88ab\u4fdd\u967a\u8005\t\u3000\t 9,600,000 \t  3,000,000 \t\u3000\t         \u2015  \t\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3067\u3042\u308b\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u306b\u4fc2\u308b\u91d1\u984d\t\u3000\t19,200,000 \t 17,400,000 \t 19,200,000 \t22,800,000  \t\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306e\u5185\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u306b\u4fc2\u308b\u91d1\u984d\t\u3000\t\u3000\t\u3000\t\u3000\t   900,000  \t\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\t\u3000\t19,200,000 \t 17,400,000 \t 19,200,000 \t21,900,000  \u6708\u5225\u652f\u7d66\u5bfe\u8c61\u8005\u6570\t\u96c7\u7528\u8005\u306e\u5185\u3001\u524d\u671f\u672b\u671f\u9996\u304b\u3089\u5f53\u671f\u672b\u8fc4\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306b\u4fc2\u308b\u6708\u6570(12\u306e\u500d\u6570)\t\u3000\t        24 \t         24 \t         36 \t        36  \t\u524d\u671f\u65b0\u898f\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306e\u6708\u6570\t\u3000\t\u3000\t\u3000\t          6 \t        12  \t\u5f53\u671f\u671f\u4e2d\u9650\u308a\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306e\u6708\u6570\t\u3000\t        12 \t          3 \t\u3000\t\u3000 \t\u5f53\u671f\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u306b\u4fc2\u308b\u6708\u6570\t\u3000\t        \u2015 \t\u3000\t\u3000\t         3  \t\u6708\u5225\u652f\u7d66\u5bfe\u8c61\u8005\u306e\u5408\u8a08\u6570\t         \u2015 \t        36 \t         27 \t         42 \t        45  \u5e73\u5747\u7d66\u4e0e\u652f\u7d66\u984d\uff08\u7dcf\u984d\u00f7\u5ef6\u3079\u4eba\u6570\uff09\t\t533,333\t644,444\t457,143\t486,667 \u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5897\u52a0\u5224\u5b9a\t\u3000 (\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d)\t(\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d)\t(\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d)\t(\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d) \t\t\t\u5897\u52a0\t\u3000\t\u5897\u52a0 \u63a7\u9664\u7a0e\u984d\t\uff08\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u7d66\u4e0e\u7b49\u652f\u7d66\u984d \uff0d\u57fa\u6e96\u5e74\u5ea6\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff09\u00d710\uff05\t\u3000\t \u3000 \t    320,000 \t \u3000 \t    380,000 \" width=\"650\" height=\"853\" \/><\/a>\u00a0<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808000;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"color: #808000;\"><strong>\u3008\u4f5c\u6210\u624b\u9806\u3009<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff21\uff09\u3000\u56fd\u5185\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u8cc3\u91d1\u53f0\u5e33\u306b\u8a18\u8f09\u3055\u308c\u305f\u96c7\u7528\u8005\u306e\u6c7a\u7b97\u66f8\u7d66\u4e0e\u984d\u3092\u3082\u3063\u3066\u304f\u308b\u3002\u901a\u5e38\u306f\u5168\u984d\u304c\u640d\u91d1\u7b97\u5165\u984d\u3068\u306a\u308b\uff08\u5f79\u54e1\u53ca\u3073\u5f79\u54e1\u306e\u89aa\u65cf\u3067\u3042\u308b\u96c7\u7528\u8005\u7d66\u4e0e\u306f\u9664\u304f\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u51fa\u5411\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u51fa\u5411\u8005\u8ca0\u62c5\u91d1\u306f\u3001\u8cc3\u91d1\u53f0\u5e33\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8cc3\u91d1\u53f0\u5e33\u8a18\u8f09\u8005\u7d66\u4e0e\u3068\u3057\u3066\u3001\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306b\u8a72\u5f53\u3059\u308b\u3002\u51fa\u5411\u8005\u5206\u62c5\u91d1\u53d7\u5165\u984d\u306f\u3001\u4ed6\u306e\u8005\u304b\u3089\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u91d1\u984d\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff22\uff09\u3000\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u5f53\u671f\u7d99\u7d9a\u96c7\u7528\u8005\u306f\u3001\uff12\u671f\u306b\u304a\u3044\u3066\u7d66\u4e0e\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3067\u3042\u308b\u304c\u3001\u8a08\u7b97\u4e0a\u306f\u3001\u307e\u305a\u3001\u524d\u671f\u671f\u9996\u304b\u3089\u5f53\u671f\u671f\u672b\u307e\u3067\u3001\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3068\u3057\u3066\u52e4\u52d9\u3057\u305f\u8005\u306e\u7d66\u4e0e\u306e\u5404\u671f\u306e\u5408\u8a08\u984d\u3068\u3001\u4eba\u6570\u3092\u628a\u63e1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\uff12\u671f\u306e\u52e4\u52d9\u3067\u3042\u308b\u304c\u3001\u4e0a\u8a18\u4ee5\u5916\u306e\u52e4\u52d9\u8005\u306b\u3064\u3044\u3066\u3001\u4e00\u4eba\u305a\u3064\u3001\u524d\u671f\u306e\u652f\u7d66\u984d\u3068\u6708\u6570\u3001\u5f53\u671f\u306e\u652f\u7d66\u984d\u3068\u6708\u6570\u3092\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"padding-left: 20px; margin-bottom: 3px;\">\u3059\u306a\u308f\u3061<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\uff11\uff09\u3000\u524d\u671f\u5165\u793e\u793e\u54e1<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\uff12\uff09\u3000\u5f53\u671f\u9000\u8077\u793e\u54e1<\/p>\n<p style=\"padding-left: 20px; margin-bottom: 3px;\">\u306b\u3064\u3044\u3066\u3001\u4e00\u4eba\u305a\u3064\u3001\u5404\u671f\u306e\u652f\u7d66\u984d\u3068\u6708\u6570\u3092\u8a08\u7b97\u3057\u3066\u52a0\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"padding-left: 20px; margin-bottom: 3px;\">\u3000\u4ee5\u4e0a\u3067\u3001\u5225\u8868\uff16\uff0820\uff09\uff3b23\u6b04\uff3d\u306e\u300c\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u3046\u3061\u306e\u3001\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u3067\u3042\u308b\u7d99\u7d9a\u96c7\u7528\u8005\u306b\u4fc2\u308b\u91d1\u984d\u300d\u304c\u8a08\u7b97\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u5f53\u671f\u306b\u304a\u3044\u3066\u3001\u5f53\u671f\u9000\u8077\u793e\u54e1\u304c\u7d99\u7d9a\u96c7\u7528\u5236\u5ea6\u5bfe\u8c61\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u4e0a\u8a18\u3088\u308a\u63a7\u9664\u3059\u308b\u3002\u4ee5\u4e0a\u3067\u300c\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u304c\u8a08\u7b97\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000\u3053\u308c\u3089\u306b\u4fc2\u308b\u300c\u6708\u5225\u652f\u7d66\u5bfe\u8c61\u8005\u306e\u5408\u8a08\u6570\u300d\u306b\u3064\u3044\u3066\u3001\u4e0a\u8a18\u306e\u7d66\u4e0e\u652f\u7d66\u984d\u3068\u540c\u3058\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000\u4ee5\u4e0a\u3067\u300c\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u53ca\u3073\u300c\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u304c\u8a08\u7b97\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<h4><strong>\uff14\u3000\u5e73\u621025\u5e74\u5ea6\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306f\u3001<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/kanpou.npb.go.jp\/old\/20140414\/20140414g00084\/20140414g000840017f.html\" target=\"_blank\">\u5e73\u621026\u5e74\u6539\u6b63\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\uff16\uff0820\uff09<\/a>\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304c\u3001\u5e73\u621025\u5e74\u5ea6\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306b\u3064\u3044\u3066\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\">\u6539\u6b63\u524d\u306e\u5225\u8868\uff16\uff0820\uff09<\/a>\u3067\u8a08\u7b97\u3057\u3001\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u5272\u5408\u304c\uff15\uff05\u306b\u9054\u3057\u306a\u3044\u5834\u5408\u3001\u5e73\u621026\u5e74\u5ea6\uff13\u6708\u6c7a\u7b97\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u5e73\u621026\u5e74\u5ea6\u304c\u8981\u4ef6\u306b\u9069\u5408\u3057\u305f\u5834\u5408\u306b\u521d\u3081\u3066\u3001\u6539\u6b63\u5f8c\u5225\u8868\u306e\u4e0b\u6bb5\u306e\u5404\u7d4c\u904e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u9069\u7528\u306e\u53ef\u5426\u3092\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\u00a0<span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u306f\u5e73\u621023\u5e74\u5ea6\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u3001\u5e73\u621023\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621026\u5e74\uff13\u670831\u65e5\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u306e\u9069\u7528\uff08\u5e73\u621026\u5e74\u6539\u6b63\u3067\u5e73\u621028\u5e74\uff13\u670831\u65e5\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u5ef6\u9577\uff09\u3067\u3001\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u9069\u7528\u5e74\u5ea6\u306b65\u6b73\u4ee5\u4e0a\u306e\u9ad8\u5e74\u9f62\u96c7\u7528\u8005\uff08\u96c7\u7528\u4fdd\u967a\u9ad8\u5e74\u9f62\u7d99\u7d9a\u88ab\u4fdd\u967a\u8005\uff09\u3068\u306a\u308b\u8005\u304c\u51fa\u305f\u5834\u5408\u3001\u305d\u306e\u8005\u306f\u5f53\u671f\u96c7\u7528\u8005\u304b\u3089\u306f\u9664\u5916\u3055\u308c\u308b\u306e\u3067\u3001\u524d\u671f\u96c7\u7528\u8005\u304b\u3089\u9664\u304f\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[417],"backnumber":[1745],"series":[1172],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 04:03:51","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/45124"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=45124"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/45124\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=45124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=45124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=45124"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=45124"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=45124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}