{"id":46278,"date":"2014-05-29T10:14:04","date_gmt":"2014-05-29T01:14:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=46278"},"modified":"2016-09-26T18:17:02","modified_gmt":"2016-09-26T09:17:02","slug":"tax-article-95","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-95\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301036\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e22\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\u301036\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: center;\"><strong>\uff08\u305d\u306e22\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7acb\u6b63\u5927\u5b66\u6cd5\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>13\u3000\u79d1\u6599\u3068\u904e\u6599<\/strong><\/h4>\n<p><a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-93\/\" target=\"_blank\">\u524d\u56de<\/a>\u3001\u300c\u79d1\u3059\u308b\u300d\u306e\u8aac\u660e\u3092\u3059\u308b\u969b\u306b\u6b21\u56de\u8a73\u8ff0\u3059\u308b\u3068\u3057\u3066\u3044\u305f\u300c\u904e\u6599\u300d\u3068\u3001\u305d\u308c\u3068\u540c\u3058\u97f3\u3067\u3042\u308b\u300c\u79d1\u6599\u300d\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u3002<\/p>\n<h4>\u2460\u3000\u79d1\u6599<\/h4>\n<p>\u307e\u305a\u5211\u6cd5\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\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-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff19\u6761\u3000\u6b7b\u5211\u3001\u61f2\u5f79\u3001\u7981\u932e\u3001\u7f70\u91d1\u3001\u62d8\u7559\u53ca\u3073<span style=\"color: #ff0000;\">\u79d1\u6599<\/span>\u3092\u4e3b\u5211\u3068\u3057\u3001\u6ca1\u53ce\u3092\u4ed8\u52a0\u5211\u3068\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c15\u6761\u3000\u7f70\u91d1\u306f\u300110,000\u5186\u4ee5\u4e0a\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u3092\u6e1b\u8efd\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u300110,000\u5186\u672a\u6e80\u306b\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c17\u6761\u3000<span style=\"color: #ff0000;\">\u79d1\u6599<\/span>\u306f\u30011,000\u5186\u4ee5\u4e0a10,000\u5186\u672a\u6e80\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u308c\u304b\u3089\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u300c\u79d1\u6599\u300d\u306f\u3001\u6b7b\u5211\u30fb\u61f2\u5f79\u30fb\u7981\u932e\u30fb\u7f70\u91d1\u30fb\u62d8\u7559\u3068\u4e26\u3093\u3067\u4e3b\u5211\u306e\u4e00\u3064\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u3046\u3061\u6700\u3082\u8efd\u3044\u3082\u306e\u3067\u3042\u308a\u3001\u7f70\u91d1\u3068\u3068\u3082\u306b\u8ca1\u7523\u5211\u306e\u4e00\u7a2e\u3067\u3042\u308b\u3002\u3053\u306e\u305f\u3081\u300c\u79d1\u6599\u300d\u306e\u5834\u5408\u306b\u306f\u7279\u5225\u306e\u5b9a\u3081\u304c\u306a\u3044\u9650\u308a\u5211\u6cd5\u7dcf\u5247\u306e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u3001\u305d\u306e\u624b\u7d9a\u306f\u5211\u4e8b\u8a34\u8a1f\u6cd5\u306b\u3088\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u300c\u79d1\u6599\u300d\u306b\u3064\u3044\u3066\u3001<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-93\/\" target=\"_blank\">\u524d\u56de<\/a>\u8aac\u660e\u3057\u305f\u300c\u79d1\u3059\u308b\u300d\u304b\u300c\u8ab2\u3059\u308b\u300d\u3044\u305a\u308c\u3092\u4f7f\u3046\u304b\u3068\u3044\u3046\u70b9\u3067\u78ba\u8a8d\u3059\u308c\u3070\u3001\u3053\u308c\u306f\u5211\u7f70\u306e\u4e00\u7a2e\u3067\u3042\u308b\u304b\u3089\u3001\u300c\u79d1\u3059\u308b\u300d\u3092\u4f7f\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4>\u2461\u3000\u904e\u6599<\/h4>\n<p>\u300c\u904e\u6599\u300d\u306f\u3001<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-93\/\" target=\"_blank\">\u524d\u56de<\/a>\u3001\u79e9\u5e8f\u9055\u53cd\u306b\u5bfe\u3059\u308b\u5236\u88c1\u3067\u3042\u308b\u3068\u8a18\u3057\u305f\u3002\u3059\u306a\u308f\u3061\u3053\u308c\u306f\u3001\u6cd5\u4ee4\u9055\u53cd\u306b\u5bfe\u3057\u3066\u56fd\u53c8\u306f\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u79d1\u3059\u308b\u91d1\u92ad\u7f70\u306e\u4e00\u7a2e\u3067\u306f\u3042\u308b\u304c\u3001\u300c\u7f70\u91d1\u300d\u3084\u300c\u79d1\u6599\u300d\u3068\u7570\u306a\u308a\u3001\u5211\u7f70\u3067\u306f\u306a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u5211\u6cd5\u7dcf\u5247\u306e\u9069\u7528\u3082\u306a\u304f\u3001\u307e\u305f\u5211\u4e8b\u8a34\u8a1f\u6cd5\u3082\u9069\u7528\u3055\u308c\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u300c\u904e\u6599\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3001\u305d\u306e\u300c\u904e\u6599\u300d\u3092\u5b9a\u3081\u305f\u5404\u500b\u5225\u6cd5\u898f\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u305f\u624b\u7d9a\u306b\u5f93\u3046\u304c\u3001\u7279\u306b\u5b9a\u3081\u304c\u306a\u3044\u5834\u5408\u53c8\u306f\u5b9a\u3081\u306e\u306a\u3044\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u975e\u8a1f\u4e8b\u4ef6\u624b\u7d9a\u6cd5\uff08\u7b2c119\u6761\uff5e122\u6761\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u6761\u4f8b\u3084\u898f\u5247\u306b\u57fa\u3065\u304d\u79d1\u3055\u308c\u308b\u300c\u904e\u6599\uff63\u306b\u3064\u3044\u3066\u306f\uff64\u9996\u9577\u306e\u51e6\u5206\u3068\u3057\u3066\u306a\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u3066\u5730\u65b9\u81ea\u6cbb\u6cd5\uff08\u7b2c255\u6761\u306e\uff13\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u300c\u904e\u6599\u300d\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u79d1\u6599\u300d\u3068\u7570\u306a\u308a\u901a\u5247\u7684\u306a\u5b9a\u3081\u306f\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u300c\u79d1\u6599\u300d\u306e\u5834\u5408\u306b\u306f\u5358\u306b\u300c\u79d1\u6599\u306b\u51e6\u3059\u308b\u300d\u3068\u898f\u5b9a\u3059\u308b\u3053\u3068\u3082\u8a31\u3055\u308c\u308b\u304c\u3001\u300c\u904e\u6599\u300d\u306e\u5834\u5408\u306b\u306f\u3053\u306e\u300c\u904e\u6599\u300d\u3092\u5b9a\u3081\u305f\u5404\u500b\u5225\u6cd5\u898f\u306b\u304a\u3044\u3066\u984d\u304c\u5b9a\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u6b21\u306e\u4f8b\u306e\u3088\u3046\u306b\u3001\u984d\u3060\u3051\u3092\u5b9a\u3081\u308b\u4f8b\u304c\u591a\u3044\u3002\u4f8b\u3048\u3070\u5730\u65b9\u7a0e\u6cd572\u6761\u306e57\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\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-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u5730\u65b9\u7a0e\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c72\u6761\u306e57\u3000\u9053\u5e9c\u770c\u306f\u3001\u500b\u4eba\u306e\u884c\u3046\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u4e8b\u696d\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u7b2c72\u6761\u306e55\uff08\u500b\u4eba\u306e\u4e8b\u696d\u7a0e\u306e\u8ce6\u8ab2\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u7533\u544a\u53c8\u306f\u5831\u544a\u306e\u7fa9\u52d9\uff09\u306e\u898f\u5b9a\u306b\u3088\u3063\u3066\u7533\u544a\u3057\u3001\u53c8\u306f\u5831\u544a\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u304f\u3066\u7533\u544a\u53c8\u306f\u5831\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u8005\u306b\u5bfe\u3057\u3001\u5f53\u8a72\u9053\u5e9c\u770c\u306e\u6761\u4f8b\u306710\u4e07\u5186\u4ee5\u4e0b\u306e<span style=\"color: #ff0000;\">\u904e\u6599<\/span>\u3092\u79d1\u3059\u308b\u65e8\u306e\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u305d\u3057\u3066\u3053\u308c\u3092\u53d7\u3051\u3066\u6771\u4eac\u90fd\u3067\u306f\u3001\u6771\u4eac\u90fd\u90fd\u7a0e\u6761\u4f8b\u306e\u4e2d\u3067\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\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-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c28\u6761\u3000\u4e8b\u696d\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u3001\u90fd\u5185\u306b\u4f4f\u6240\u3001\u5c45\u6240\u3001\u4e8b\u52d9\u6240\u53c8\u306f\u4e8b\u696d\u6240\uff08\u7565\uff09\u3092\u6709\u3057\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u90fd\u5185\u306b\u4f4f\u6240\u7b49\u3092\u6709\u3059\u308b\u8005\u306e\u3046\u3061\u304b\u3089\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u5b9a\u3081\u3066\u3053\u308c\u3092\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u751f\u3058\u305f\u65e5\u304b\u308910\u65e5\u4ee5\u5185\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u7533\u544a\u66f8\u3092\u77e5\u4e8b\u306b\u63d0\u51fa\u3057\u3001\u53c8\u306f\u90fd\u5916\u306b\u4f4f\u6240\u7b49\u3092\u6709\u3059\u308b\u8005\u306e\u3046\u3061\u7d0d\u7a0e\u306b\u95a2\u3059\u308b\u4e00\u5207\u306e\u4e8b\u9805\u306e\u51e6\u7406\u306b\u3064\u304d\u4fbf\u5b9c\u3092\u6709\u3059\u308b\u8005\u3092\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u3057\u3066\u5b9a\u3081\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3053\u308c\u3092\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u65e5\u306e10\u65e5\u524d\u307e\u3067\u306b\u77e5\u4e8b\u306b\u7533\u8acb\u3057\u3066\u305d\u306e\u627f\u8a8d\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u524d\u9805\u306e\u898f\u5b9a\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u7ba1\u7406\u4eba\u7533\u544a\u66f8\u3092\u77e5\u4e8b\u306b\u63d0\u51fa\u3057\u3001\u53c8\u306f\u77e5\u4e8b\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u8005\u306f\u3001\u30fb\u30fb\u30fb\u305d\u306e\u5909\u66f4\u53c8\u306f\u7570\u52d5\u3092\u751f\u3058\u305f\u65e5\u304b\u308910\u65e5\u4ee5\u5185\u306b\u305d\u306e\u65e8\u3092\u77e5\u4e8b\u306b\u7533\u544a\u3057\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u90fd\u5916\u306b\u4f4f\u6240\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306f\u305d\u306e\u5909\u66f4\u53c8\u306f\u7570\u52d5\u3092\u751f\u3058\u308b\u65e5\u306e10\u65e5\u524d\u307e\u3067\u306b\u77e5\u4e8b\u306b\u7533\u8acb\u3057\u3066\u305d\u306e\u627f\u8a8d\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u524d\uff12\u9805\u306e\u898f\u5b9a\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5f53\u8a72\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u3001\u5f53\u8a72\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u4fc2\u308b\u4e8b\u696d\u7a0e\u306e\u5fb4\u53ce\u306e\u78ba\u4fdd\u306b\u652f\u969c\u304c\u306a\u3044\u3053\u3068\u306b\u3064\u3044\u3066\u77e5\u4e8b\u306b\u7533\u8acb\u3057\u3066\u305d\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u3068\u304d\u306f\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u5b9a\u3081\u308b\u3053\u3068\u3092\u8981\u3057\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c29\u6761\u3000\u524d\u6761\u7b2c\uff13\u9805\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u4e8b\u696d\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u540c\u6761\u7b2c\uff11\u9805\u53c8\u306f\u7b2c\uff12\u9805\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3082\u306e\u304c\u3001\u540c\u6761\u7b2c\uff11\u9805\u53c8\u306f\u7b2c\uff12\u9805\u306e\u898f\u5b9a\u306b\u3088\u3063\u3066\u7533\u544a\u3059\u3079\u304d\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306b\u3064\u3044\u3066\u6b63\u5f53\u306a\u4e8b\u7531\u304c\u306a\u304f\u3066\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u8005\u3092\u300110\u4e07\u5186\u4ee5\u4e0b\u306e<span style=\"color: #ff0000;\">\u904e\u6599<\/span>\u306b\u51e6\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u3053\u306e\u300c\u904e\u6599\u300d\u306b\u3064\u3044\u3066\u5148\u306b\u300c\u79e9\u5e8f\u9055\u53cd\u306b\u5bfe\u3059\u308b\u5236\u88c1\u300d\u3068\u8a18\u3057\u305f\u304c\u3001\u8a73\u7d30\u306b\u5206\u985e\u3059\u308c\u3070\u3001\u305d\u306e\u6027\u683c\u304b\u3089\u5927\u304d\u304f\u6b21\u306e\uff13\u3064\u306e\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u308b\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 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff21\uff09<\/span>\u3000\u79e9\u5e8f\u7f70\u3068\u3057\u3066\u306e\u904e\u6599<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff22\uff09<\/span>\u3000\u57f7\u884c\u7f70\u3068\u3057\u3066\u306e\u904e\u6599<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff23\uff09<\/span>\u3000\u61f2\u6212\u7f70\u3068\u3057\u3066\u306e\u904e\u6599<\/p>\n<\/div>\n<p><strong>\uff08\uff21\uff09\u3000\u79e9\u5e8f\u7f70\u3068\u3057\u3066\u306e\u904e\u6599<\/strong><br \/>\n\u3053\u306e\u300c\u79e9\u5e8f\u7f70\u3068\u3057\u3066\u306e\u904e\u6599\u300d\u306f\u3001\u6cd5\u4ee4\u9055\u53cd\u306b\u5bfe\u3059\u308b\u4e00\u7a2e\u306e\u5236\u88c1\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u3053\u308c\u3092\u5211\u7f70\u306e\u300c\u7f70\u91d1\u300d\u3084\u300c\u79d1\u6599\u300d\u3068\u3057\u306a\u3044\u306e\u306f\u3001\u4e00\u822c\u306b\u306f\u3001\u9053\u5fb3\u7684\u306a\u975e\u96e3\u3092\u3059\u308b\u307b\u3069\u3067\u3082\u306a\u3044\u5f62\u5f0f\u7684\u3067\u8efd\u5fae\u306a\u7fa9\u52d9\u9055\u53cd\u306a\u3069\u306b\u5bfe\u3057\u3066\u79d1\u3055\u308c\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u300c\u8def\u4e0a\u7981\u7159\u5730\u533a\u300d\u3067\u306e\u55ab\u7159\u3084\u5438\u3044\u6bbb\u306e\u30dd\u30a4\u6368\u3066\u3092\u898f\u5236\u3059\u308b\u3044\u308f\u3086\u308b\u300c\u8def\u4e0a\u55ab\u7159\u7981\u6b62\u6761\u4f8b\u300d\u3067\u306f\u3001\u591a\u304f\u306e\u5e02\u533a\u753a\u6751\u3067\u300c\u904e\u6599\u300d\u3092\u79d1\u3057\u3066\u3044\u308b\u304c\u3001\u300c\u7f70\u91d1\u300d\u3068\u3057\u3066\u3044\u308b\u3068\u3053\u308d\uff08\u4f8b\uff1a\u9ad8\u677e\u5e02\uff09\u3082\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u5f53\u8a72\u9055\u53cd\u884c\u70ba\u3092\u305d\u306e\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u3069\u3046\u6349\u3048\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u5f53\u8a72\u9055\u53cd\u884c\u70ba\u306b\u5bfe\u3059\u308b\u8a55\u4fa1\u306e\u554f\u984c\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u300c\u7f70\u91d1\u300d\u3084\u300c\u79d1\u6599\u300d\u306e\u5834\u5408\u306b\u306f\u5211\u6cd5\u7dcf\u5247\u3084\u5211\u4e8b\u8a34\u8a1f\u6cd5\u306e\u9069\u7528\u304c\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u4e0a\u8a18\u306e\u3054\u3068\u304f\u300c\u904e\u6599\u300d\u306b\u306f\u3053\u308c\u3089\u306e\u9069\u7528\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u5b9f\u52b9\u6027\u306e\u78ba\u4fdd\u306e\u70b9\u304b\u3089\u300c\u7f70\u91d1\u300d\u3084\u300c\u79d1\u6599\u300d\u3067\u306f\u306a\u304f\u300c\u904e\u6599\u300d\u3068\u3057\u3066\u3044\u308b\u3068\u3082\u3044\u308f\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u3088\u3046\u306b\u5b9f\u52b9\u6027\u306e\u8996\u70b9\u304b\u3089\u300c\u7f70\u91d1\u300d\u3084\u300c\u79d1\u6599\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u904e\u6599\u300d\u3068\u3057\u3066\u3044\u308b\u4f8b\u3082\u591a\u3044\u3002<\/p>\n<p><strong>\uff08\uff22\uff09\u3000\u57f7\u884c\u7f70\u3068\u3057\u3066\u306e\u904e\u6599<\/strong><br \/>\n\u57f7\u884c\u7f70\u3068\u306f\u3001\u300c\u7f70\u300d\u3068\u3044\u3046\u540d\u304c\u4ed8\u3044\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u5b9f\u614b\u306f\u5f37\u5236\u57f7\u884c\uff08\u9593\u63a5\u5f37\u5236\uff09\u306e\u65b9\u6cd5\u306e\uff11\u3064\u3068\u8003\u3048\u3089\u308c\u3001\u884c\u653f\u4e0a\u306e\u7fa9\u52d9\u3092\u5c65\u884c\u3057\u306a\u3044\u8005\u306b\u5bfe\u3057\u4e00\u5b9a\u984d\u306e\u904e\u6599\u3092\u79d1\u3059\u3053\u3068\u3092\u4e88\u544a\u3057\u3066\u5fc3\u7406\u7684\u306b\u5f37\u5236\u3092\u52a0\u3048\u3001\u9593\u63a5\u7684\u306b\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u4fc3\u3059\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u5f37\u5236\u57f7\u884c\u306e\u65b9\u6cd5\u3067\u3042\u308b\u305f\u3081\u3001\u4e0d\u4f5c\u70ba\u304c\u7d9a\u304f\u9650\u308a\u7e70\u308a\u8fd4\u3057\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u57f7\u884c\u7f70\u3068\u3057\u3066\u306e\u904e\u6599\u306e\u898f\u5b9a\u4f8b\u306f\u3001\u7802\u9632\u6cd5\u7b2c36\u6761\u306b\u898b\u308b\u3053\u3068\u304c\u3067\u304d\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-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7802\u9632\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c36\u6761\u3000\u79c1\u4eba\u30cb\u65bc\u30c6\u6b64\u30ce\u6cd5\u5f8b\u82e5\u30cf\u6b64\u30ce\u6cd5\u5f8b\u30cb\u57fa\u30ad\u30c6\u767a\u30b9\u30eb\u547d\u4ee4\u30cb\u4f9d\u30eb\u7fa9\u52d9\u30f2\u6020\u30eb\u30c8\u30ad\u30cf\u56fd\u571f\u4ea4\u901a\u5927\u81e3\u82e5\u30cf\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u30cf\u4e00\u5b9a\u30ce\u671f\u9650\u30f2\u793a\u30b7\u82e5\u30b7\u671f\u9650\u5185\u30cb\u5c65\u884c\u30bb\u30b5\u30eb\u30c8\u30ad\u82e5\u30cf\u4e4b\u30f2\u5c65\u884c\u30b9\u30eb\u30e2\u4e0d\u5145\u5206\u30ca\u30eb\u30c8\u30ad\u30cf500\u5186\u4ee5\u5185\u30cb\u65bc\u30c6\u6307\u5b9a\u30b7\u30bf\u30eb<span style=\"color: #ff0000;\">\u904e\u6599<\/span>\u30cb\u51e6\u30b9\u30eb\u30b3\u30c8\u30f2\u4e88\u544a\u30b7\u30c6\u5176\u30ce\u5c65\u884c\u30f2\u547d\u30b9\u30eb\u30b3\u30c8\u30f2\u5f97<\/p>\n<\/div>\n<p><strong>\uff08\uff23\uff09\u3000\u61f2\u6212\u7f70\u3068\u3057\u3066\u306e\u904e\u6599<\/strong><br \/>\n\u300c\u61f2\u6212\u7f70\u3068\u3057\u3066\u306e\u904e\u6599\u300d\u306f\u3001\u4e00\u5b9a\u306e\u8eab\u5206\u306e\u3042\u308b\u8005\u306b\u5bfe\u3057\u3066\u61f2\u6212\u3068\u3057\u3066\u79d1\u3059\u904e\u6599\u306e\u3053\u3068\u3067\u3042\u308b\u3002<br \/>\n\u88c1\u5224\u5b98\u5206\u9650\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u300c\u904e\u6599\u300d\u306f\u3053\u308c\u306b\u5f53\u305f\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-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u88c1\u5224\u5b98\u5206\u9650\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff12\u6761\u3000\u88c1\u5224\u5b98\u306e\u61f2\u6212\u306f\u3001\u6212\u544a\u53c8\u306f\uff11\u4e07\u5186\u4ee5\u4e0b\u306e<span style=\"color: #ff0000;\">\u904e\u6599<\/span>\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u5148\u306b\u8a18\u3057\u305f\u3088\u3046\u306b\u3001\u300c\u904e\u6599\u300d\u306f\u56fd\u306e\u6cd5\u4ee4\u306e\u307f\u306a\u3089\u305a\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u6761\u4f8b\u3084\u898f\u5247\u306b\u57fa\u3065\u3044\u3066\u3082\u79d1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u5148\u306b\u793a\u3057\u305f\u5730\u65b9\u7a0e\u6cd572\u6761\u306e57\u306e\u4f8b\u306f\u3001\u6cd5\u5f8b\u3067\u300c\u5f53\u8a72\u9053\u5e9c\u770c\u306e\u6761\u4f8b\u306710\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u3092\u79d1\u3059\u308b\u65e8\u306e\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u300d\u3068\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u79d1\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u53d7\u3051\u3066\u6761\u4f8b\u3067\u79d1\u3057\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u305d\u308c\u4ee5\u5916\u306b\u3001\u5730\u65b9\u81ea\u6cbb\u6cd5\u7b2c14\u6761\u7b2c\uff13\u9805\u3067\u306f\u3001\uff15\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u306b\u3064\u3044\u3066\u4e00\u822c\u7684\u306a\u6a29\u9650\u3068\u3057\u3066\u6761\u4f8b\u3084\u898f\u5247\u3067\uff08\u3059\u306a\u308f\u3061\u5730\u65b9\u516c\u5171\u56e3\u4f53\u72ec\u81ea\u306b\uff09\u904e\u6599\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\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-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c14\u6761<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff13\u9805\u3000\u666e\u901a\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306f\u3001\u6cd5\u4ee4\u306b\u7279\u5225\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304f\u307b\u304b\u3001\u305d\u306e\u6761\u4f8b\u4e2d\u306b\u3001\u6761\u4f8b\u306b\u9055\u53cd\u3057\u305f\u8005\u306b\u5bfe\u3057\u3001\uff12\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u82e5\u3057\u304f\u306f\u7981\u932e\u3001100\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\u3001\u62d8\u7559\u3001<span style=\"color: #ff0000;\">\u79d1\u6599<\/span>\u82e5\u3057\u304f\u306f\u6ca1\u53ce\u306e\u5211\u53c8\u306f\uff15\u4e07\u5186\u4ee5\u4e0b\u306e<span style=\"color: #ff0000;\">\u904e\u6599<\/span>\u3092\u79d1\u3059\u308b\u65e8\u306e\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u6700\u5f8c\u306b\u3001\u904e\u6599\u3068\u79d1\u6599\u3092\u533a\u5225\u3059\u308b\u305f\u3081\u306b\u3001\u79d1\u6599\u3092\u300c\u3068\u304c\u308a\u3087\u3046\u300d\u3068\u8aad\u307f\u3001\u904e\u6599\u3092\u300c\u3042\u3084\u307e\u3061\u308a\u3087\u3046\u300d\u3068\u8aad\u3080\u3053\u3068\u304c\u3042\u308b\u3053\u3068\u3092\u4ed8\u8a00\u3057\u3066\u304a\u304f\u3002\u307e\u305f<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-93\/\" target=\"_blank\">\u524d\u56de<\/a>\u8aac\u660e\u3057\u305f\u3088\u3046\u306b\u3001\u904e\u6599\u306e\u5834\u5408\u3082\u5236\u88c1\u3067\u3042\u308b\u304b\u3089\u300c\u8ab2\u3059\u308b\u300d\u3067\u306f\u306a\u304f\u300c\u79d1\u3059\u308b\u300d\u3092\u7528\u3044\u308b\u3002<\/p>\n<p 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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u3053\u308c\u304b\u3089\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u300c\u79d1\u6599\u300d\u306f\u3001\u6b7b\u5211\u30fb\u61f2\u5f79\u30fb\u7981\u9285\u30fb\u7f70\u91d1\u30fb\u62d8\u7559\u3068\u4e26\u3093\u3067\u4e3b\u5211\u306e\u4e00\u3064\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u3046\u3061\u6700\u3082\u8efd\u3044\u3082\u306e\u3067\u3042\u308a\u3001\u7f70\u91d1\u3068\u3068\u3082\u306b\u8ca1\u7523\u5211\u306e\u4e00\u7a2e\u3067\u3042\u308b\u3002\u3053\u306e\u305f\u3081\u300c\u79d1\u6599\u300d\u306e\u5834\u5408\u306b\u306f\u7279\u5225\u306e\u5b9a\u3081\u304c\u306a\u3044\u9650\u308a\u5211\u6cd5\u7dcf\u5247\u306e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u3001\u305d\u306e\u624b\u7d9a\u306f\u5211\u4e8b\u8a34\u8a1f\u6cd5\u306b\u3088\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u300c\u79d1\u6599\u300d\u306b\u3064\u3044\u3066\u3001\u524d\u56de\u8aac\u660e\u3057\u305f\u300c\u79d1\u3059\u308b\u300d\u304b\u300c\u8ab2\u3059\u308b\u300d\u3044\u305a\u308c\u3092\u4f7f\u3046\u304b\u3068\u3044\u3046\u70b9\u3067\u78ba\u8a8d\u3059\u308c\u3070\u3001\u3053\u308c\u306f\u5211\u7f70\u306e\u4e00\u7a2e\u3067\u3042\u308b\u304b\u3089\u3001\u300c\u79d1\u3059\u308b\u300d\u3092\u4f7f\u3046\u3053\u3068\u306b\u306a\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":[177,167,181,290],"tags":[163,366],"backnumber":[1746],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 16:37:14","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/46278"}],"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=46278"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/46278\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=46278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=46278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=46278"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=46278"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=46278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}