{"id":45363,"date":"2014-05-15T10:20:52","date_gmt":"2014-05-15T01:20:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=45363"},"modified":"2014-05-15T11:19:53","modified_gmt":"2014-05-15T02:19:53","slug":"tax-article-92","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-92\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u653f\u7b56\u7a0e\u5236\u306e\u898b\u76f4\u3057\u306b\u4e0d\u53ef\u6b20\u306a\u8996\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u653f\u7b56\u7a0e\u5236\u306e\u898b\u76f4\u3057\u306b\u4e0d\u53ef\u6b20\u306a\u8996\u70b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u963f\u90e8\u3000\u6cf0\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u672c\u7a3f\u306e\u69cb\u6210\u3011<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u306f\u3058\u3081\u306b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u7a0e\u5236\u3068\u3057\u3066\u5f53\u7136\u306e\u63aa\u7f6e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u7523\u696d\u5b58\u7acb\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u63aa\u7f6e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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href=\"http:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/discussion3\/2013\/__icsFiles\/afieldfile\/2014\/03\/12\/25dis31kai3.pdf\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u306e\u6539\u9769\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066<\/a>\u300d\u3067\u306f\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u306e\u7b2c\uff11\u306b\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306f\u30bc\u30ed\u30d9\u30fc\u30b9\u3067\u898b\u76f4\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u78ba\u304b\u306b\u3001\u3042\u308b\u653f\u7b56\u3092\u63a8\u9032\u3059\u308b\u305f\u3081\u306b\u7a0e\u5236\u4e0a\u306e\u652f\u63f4\u63aa\u7f6e\u3068\u3057\u3066\u8b1b\u3058\u3089\u308c\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u653f\u7b56\u52b9\u679c\u3092\u691c\u8a3c\u3057\u3064\u3064\u898b\u76f4\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u7279\u306b\u300126\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u8b1b\u3058\u3089\u308c\u305f\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u3088\u3046\u306b\u3001\u5f53\u521d\u304b\u3089\u671f\u9650\u3092\u9650\u5b9a\u3057\u3066\u306e\u653f\u7b56\u52b9\u679c\u3092\u72d9\u3046\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u671f\u9650\u5230\u6765\u6642\u306b\u5ec3\u6b62\u3092\u542b\u3081\u3066\u898b\u76f4\u3059\u3053\u3068\u3082\u5f53\u7136\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u7a0e\u5236\u3068\u3057\u3066\u5f53\u7136\u306e\u63aa\u7f6e<\/strong><\/h4>\n<p>\u3057\u304b\u3057\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u4e2d\u306b\u306f\u3001\u7279\u5b9a\u306e\u653f\u7b56\u3092\u63a8\u9032\u3059\u308b\u305f\u3081\u3068\u306f\u8a00\u3044\u96e3\u3044\u3082\u306e\u304c\u3044\u304f\u3064\u304b\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3084\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306a\u3069\u3001\u56fd\u969b\u79df\u7a0e\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u306f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304c\uff08\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306f\u672c\u6cd5\u3067\u898f\u5b9a\uff09\u3001\u3053\u308c\u3089\u3092\u653f\u7b56\u7a0e\u5236\u3068\u8003\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5236\u5ea6\u306e\u8981\u5426\u3092\u5224\u65ad\u3059\u308b\u306e\u306f\u4e0d\u6bdb\u306a\u8b70\u8ad6\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u3067\u306f\u306a\u3044\u304c\u3001\u77f3\u6cb9\u5316\u5b66\u539f\u6599\u7528\u30ca\u30d5\u30b5\u306b\u5bfe\u3057\u3066\u63ee\u767a\u6cb9\u7a0e\u3084\u77f3\u6cb9\u77f3\u70ad\u7a0e\u3092\u8ab2\u3059\u306a\u3089\u3070\u3001\u65e5\u672c\u3067\u306f\u77f3\u6cb9\u5316\u5b66\u5de5\u696d\u306f\u5b58\u7acb\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002\u307e\u305f\u3001\u539f\u6599\u3078\u306e\u8ab2\u7a0e\u3068\u3057\u3066\u7a0e\u5236\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306b\u53cd\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u3092\u884c\u3063\u3066\u3044\u308b\u56fd\u306f\u306a\u3044\u3002<br 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title=\"\u6587\u90e8\u79d1\u5b66\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mext.go.jp\/a_menu\/kagaku\/kihon\/main5_a4.htm\" target=\"_blank\">\u7b2c\uff14\u671f\u79d1\u5b66\u6280\u8853\u57fa\u672c\u8a08\u753b<\/a>\u300d\u3067\u306f\u3001\u5b98\u6c11\u5408\u308f\u305b\u305f\u7814\u7a76\u958b\u767a\u6295\u8cc7\u306e\u5bfeGDP\uff14\uff05\u4ee5\u4e0a\u3092\u76ee\u6a19\u306b\u3057\u3066\u3044\u308b\u304c\u3001\u7d44\u7e54\u5225\u7814\u7a76\u8cbb\u8ca0\u62c5\u5272\u5408\u306b\u304a\u3044\u3066\u65e5\u672c\u306f\u6c11\u9593\u4f01\u696d\u306e\u5360\u3081\u308b\u5272\u5408\u304c81\uff05\u3068\u3001\u4ed6\u56fd\uff08\u82f1\u56fd\uff1a50.\uff11\uff05\u3001\u30c9\u30a4\u30c4\uff1a66.4\uff05\u3001\u7c73\u56fd\uff1a67.5\uff05 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\u7a0e\u984d\u63a7\u9664\uff1a \u7dcf\u984d\u578b 1\u3000\u91cd\u70b9\u5206\u91ce\uff1a20\uff05\uff08\u4e2d\u5c0f\u4f01\u696d30\uff05\uff09 2\u3000\u975e\u91cd\u70b9\u5206\u91ce\uff1a \u2460\u3000\u7dcf\u984d\u578b\uff13\uff5e15\uff05\uff08\u4e2d\u5c0f\u4f01\u696d25\uff05\uff09 \u307e\u305f\u306f \u2461\u3000\u5897\u52a0\u578b40\uff05\uff08\u4e2d\u5c0f\u4f01\u696d\u306f50\uff05\uff09 \u7121\u5236\u9650 \uff08\u4e2d\u5805\u30fb\u5927\u4f01\u696d\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u984d\u304c\u6700\u4f4e\u9650\u5ea6\u6bd4\u7387\uff088\uff5e16\uff05\uff09\u3092\u4e0b\u56de\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\uff09 \uff15\u5e74\" width=\"650\" height=\"661\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/05\/corporate-tax7-2.png 914w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/05\/corporate-tax7-2-294x300.png 294w\" sizes=\"(max-width: 650px) 100vw, 650px\" 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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>\u300c\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\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 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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>\u6cd5\u4eba\u7a0e\u7387\u5f15\u4e0b\u3052\u306e\u8ca1\u6e90\u3068\u3057\u3066\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u898b\u76f4\u3057\u304c\u5f53\u7136\u306e\u3088\u3046\u306b\u8a00\u308f\u308c\u3066\u3044\u308b\u3002<br \/>\n\u4f8b\u3048\u3070\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u6cd5\u4eba\u8ab2\u7a0e\uff24\uff27\u306e\u7b2c\uff11\u56de\u4f1a\u5408\uff082014\u5e74\uff13\u670812\u65e5\uff09\u306b\u304a\u3044\u3066\u3001\u5927\u7530\u5f18\u5b50\u5ea7\u9577\u540d\u3067\u914d\u5e03\u3055\u308c\u305f\u300c\u6cd5\u4eba\u7a0e\u306e\u6539\u9769\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066\u300d\u3067\u306f\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u306e\u7b2c\uff11\u306b\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306f\u30bc\u30ed\u30d9\u30fc\u30b9\u3067\u898b\u76f4\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u3055\u308c\u3066\u3044\u308b\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":[509,433,510],"backnumber":[1744],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 20:26:48","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/45363"}],"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=45363"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/45363\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=45363"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=45363"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=45363"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=45363"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=45363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}