{"id":45416,"date":"2014-05-15T10:14:44","date_gmt":"2014-05-15T01:14:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=45416"},"modified":"2014-05-14T17:26:06","modified_gmt":"2014-05-14T08:26:06","slug":"tax-article-93","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-93\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301035\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e21\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301035\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e<\/strong><\/h4>\n<h4 style=\"text-align: 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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-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c19\u6761\u30ce\uff12\u3000\u9593\u63a5\u56fd\u7a0e\u30cb\u95a2\u30b9\u30eb\u72af\u5247\u4e8b\u4ef6\u30cb\u4ed8\u7b2c\uff11\u6761\u7b2c\uff11\u9805\u30ce\u898f\u5b9a\u30cb\u4f9d\u30eb\u53ce\u7a0e\u5b98\u540f\u30ce\u691c\u67fb\u30f2\u62d2\u30df\u3001\u59a8\u30b1\u53c8\u30cf\u5fcc\u907f\u30b7\u30bf\u30eb\u8005\u30cf\uff13\u4e07\u5186\u4ee5\u4e0b\u30ce\u7f70\u91d1\u30cb<span style=\"color: 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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-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c158\u6761\u3000\u7b2c154\u6761\u304b\u3089\u524d\u6761\u307e\u3067\u306e\u6587\u66f8\u82e5\u3057\u304f\u306f\u56f3\u753b\u3092\u884c\u4f7f\u3057\u3001\u53c8\u306f\u524d\u6761\u7b2c\uff11\u9805\u306e\u96fb\u78c1\u7684\u8a18\u9332\u3092\u516c\u6b63\u8a3c\u66f8\u306e\u539f\u672c\u3068\u3057\u3066\u306e\u7528\u306b\u4f9b\u3057\u305f\u8005\u306f\u3001\u305d\u306e\u6587\u66f8\u82e5\u3057\u304f\u306f\u56f3\u753b\u3092\u507d\u9020\u3057\u3001\u82e5\u3057\u304f\u306f\u5909\u9020\u3057\u3001\u865a\u507d\u306e\u6587\u66f8\u82e5\u3057\u304f\u306f\u56f3\u753b\u3092\u4f5c\u6210\u3057\u3001\u53c8\u306f\u4e0d\u5b9f\u306e\u8a18\u8f09\u82e5\u3057\u304f\u306f\u8a18\u9332\u3092\u3055\u305b\u305f\u8005\u3068\u540c\u4e00\u306e\u5211\u306b<span style=\"color: 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\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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