{"id":46899,"date":"2014-06-26T10:13:42","date_gmt":"2014-06-26T01:13:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=46899"},"modified":"2014-06-26T10:50:51","modified_gmt":"2014-06-26T01:50:51","slug":"tax-effects-article-31","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/","title":{"rendered":"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u5927\u304d\u304f\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\uff08<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9  \u3010\u7b2c\uff14\u56de\u3011\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/\" target=\"_blank\">\u7b2c\uff14\u56de<\/a>\u53c2\u7167\uff09\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\uff08<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9  \u3010\u7b2c\uff15\u56de\u3011\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-30\/\" target=\"_blank\">\u7b2c\uff15\u56de<\/a>\u53c2\u7167\uff09\u3001\u300c\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p><span style=\"text-decoration: underline;\">\u4eca\u56de\u306f\u300c\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac<\/span>\u3059\u308b\u3002<\/p>\n<p>\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u307e\u3067\u3001\u4ee5\u4e0b\u306e10\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47423\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-1.png\" alt=\"\" width=\"650\" height=\"1277\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-1.png 671w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-1-152x300.png 152w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-1-521x1024.png 521w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u306f\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\uff08\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5404\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u3092\u5168\u4f53\u3067\uff11\u3064\u306e\u7d0d\u7a0e\u4e3b\u4f53\u3068\u3057\u305f\u5834\u5408\u306e\u5f53\u8a72\u7d0d\u7a0e\u4e3b\u4f53\uff09\u3067\u8a08\u7b97\u3057\u3001\u5730\u65b9\u7a0e\uff08\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\uff09\u306f\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u3054\u3068\u306b\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u7a0e\u52b9\u679c\u306b\u3064\u3044\u3066\u3082\u6cd5\u4eba\u7a0e\u90e8\u5206\u3001\u4f4f\u6c11\u7a0e\u90e8\u5206\u3001\u4e8b\u696d\u7a0e\u90e8\u5206\u306b\u5206\u3051\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30a6\u30a3\u30f3\u30c9\u30a6\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47808\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-2.png\" alt=\"\" width=\"650\" height=\"1348\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-2.png 3040w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-2-144x300.png 144w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30a6\u30a3\u30f3\u30c9\u30a6\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-3.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47810\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-3.png\" alt=\"\" width=\"650\" height=\"903\" \/><\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff11\u3011\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff0f\u4e00\u6642\u5dee\u7570\u7b49\u306e\u96c6\u8a08<\/strong><\/h4>\n<\/div>\n<p>\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u306b\u304a\u3044\u3066\u3082\u3001\u30b9\u30bf\u30fc\u30c8\u306f\u4e00\u6642\u5dee\u7570\u7b49\u306e\u96c6\u8a08\u304b\u3089\u59cb\u307e\u308b\u3002\u8a73\u7d30\u306f\u3001<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9  \u3010\u7b2c\uff14\u56de\u3011\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/\" target=\"_blank\">\u7b2c\uff14\u56de\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d<\/a>\u306e<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/\" target=\"_blank\"><strong>\u3010STEP\uff11\u3011<\/strong><\/a>\u53c2\u7167\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47164\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-4.png\" alt=\"\" width=\"650\" height=\"586\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-4.png 1418w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-4-300x269.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-4-1024x921.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u9023\u7d50\u7d0d\u7a0e\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u304a\u3044\u3066\u306f\u3001\u5358\u4f53\u7d0d\u7a0e\u3068\u7570\u306a\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6cd5\u4eba\u7a0e\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u3001\u4f4f\u6c11\u7a0e\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u3001\u4e8b\u696d\u7a0e\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u5206\u3051\u3066\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-46903\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-5.png\" alt=\"\" width=\"650\" height=\"359\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-5.png 988w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-5-300x165.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/2\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff12\u3011<\/strong>\u3078\u9032\u3080\uff09<\/a><\/p>\n<p><!--nextpage--><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff11\u3011<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff12\u3011\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff0f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a<\/strong><\/h4>\n<\/div>\n<p>\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u306f\u3001\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u7a0e\u52b9\u679c\u3001\u4f4f\u6c11\u7a0e\u90e8\u5206\u306e\u7a0e\u52b9\u679c\u53ca\u3073\u4e8b\u696d\u7a0e\u90e8\u5206\u306e\u7a0e\u52b9\u679c\u306b\u5206\u3051\u3066\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47165\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-6.png\" alt=\"\" width=\"650\" height=\"243\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-46953\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-7.png\" alt=\"\" width=\"650\" height=\"709\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-7.png 755w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-7-275x300.png 275w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u7a0e\u7387\u306f\u6c7a\u7b97\u65e5\u73fe\u5728\u306e\u7a0e\u6cd5\u898f\u5b9a\u306b\u5f93\u3063\u305f\u7a0e\u7387\u3092\u4f7f\u7528\u3059\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6c7a\u7b97\u65e5\u307e\u3067\u306b\u6539\u6b63\u7a0e\u6cd5\u304c<span style=\"color: #b22222;\">\u516c\u5e03\u3055\u308c\u3066\u3044\u308b\uff08\u65bd\u884c\u3067\u306f\u306a\u3044\uff09<\/span>\u5834\u5408\u3001\u6539\u6b63\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u5f93\u3063\u305f\u7a0e\u7387\u3092\u4f7f\u7528\u3059\u308b\uff08\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u500b\u5225\u6307\u91dd\u300d\u3068\u3044\u3046\uff0918\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u6cd5\u4eba\u7a0e\u3068\u4e8b\u696d\u7a0e\u3067\u7570\u306a\u308b\u5834\u5408\u53c8\u306f\u4f4f\u6c11\u7a0e\u3068\u4e8b\u696d\u7a0e\u3067\u7570\u306a\u308b\u5834\u5408\u3067\u3001\u304b\u3064\u3001\u305d\u306e\u5f71\u97ff\u304c\u5927\u304d\u3044\u5834\u5408\u3001\u4e0a\u8a18\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u305d\u306e\u307e\u307e\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u9069\u5f53\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u5206\u6bcd\u306b\u4f7f\u7528\u3059\u308b\u4e8b\u696d\u7a0e\u7387\u3092\u4fee\u6b63\u3059\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff17\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff12\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u5b9f\u5831\uff17\u53f7\u300d\u3068\u3044\u3046\uff09Q\uff15\u3001[\u53c2\u8003]\uff09\u3002<\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/3\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff13\u3011<\/strong>\u3078\u9032\u3080\uff09<\/a><\/p>\n<p><!--nextpage--><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/2\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff12\u3011<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff13\u3011\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff0f\u56de\u53ce\u53ef\u80fd\u6027\u8003\u616e\u524d\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u7b97\u5b9a<\/strong><\/h4>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\" target=\"_blank\"><strong>\u3010STEP\uff11\u3011<\/strong><\/a>\u3067\u96c6\u8a08\u3057\u305f\u4e00\u6642\u5dee\u7570\u7b49\u306b<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/2\" target=\"_blank\"><strong>\u3010STEP\uff12\u3011<\/strong><\/a>\u3067\u7b97\u5b9a\u3057\u305f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u305d\u308c\u305e\u308c\u4e57\u3058\u3066\u3001\u6cd5\u4eba\u7a0e\u90e8\u5206\u3001\u4f4f\u6c11\u7a0e\u90e8\u5206\u3001\u4e8b\u696d\u7a0e\u90e8\u5206\u306b\u5206\u3051\u3066\u7b97\u5b9a\u3059\u308b\u3002\u8a73\u7d30\u306f\u3001<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9  \u3010\u7b2c\uff14\u56de\u3011\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/\" target=\"_blank\">\u7b2c\uff14\u56de\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d<\/a>\u306e<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/3\/\" target=\"_blank\"><strong>\u3010STEP\uff13\u3011<\/strong><\/a>\u53c2\u7167\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47166\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-8.png\" alt=\"\" width=\"650\" height=\"321\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-8.png 1067w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-8-300x148.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-8-1024x505.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/4\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff14\u3011<\/strong>\u3078\u9032\u3080\uff09<\/a><\/p>\n<p><!--nextpage--><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/3\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff13\u3011<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff14\u3011\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff0f\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/h4>\n<\/div>\n<p>\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff09\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u306f\u3001\u57fa\u672c\u7684\u306b\u306f<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/4\/\" target=\"_blank\">\u7b2c\uff14\u56de\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d<\/a>\u3068\u540c\u69d8\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u5358\u4f53\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u3067\u7570\u306a\u308b\uff08\u5b9f\u5831\uff17\u53f7Q\uff13\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FAF0E6;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2160\uff0e<\/span>\u6cd5\u4eba\u7a0e\u306f\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u3067\u8a08\u7b97\u3057\u3001\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u306f\u5404\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u5358\u4f4d\u3067\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u7a0e\u52b9\u679c\u306b\u304a\u3044\u3066\u3082\u3001<span style=\"color: #b22222;\">\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u305d\u308c\u305e\u308c\u306b\u533a\u5206\u3057\u3066\u691c\u8a0e<\/span>\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2161\uff0e<\/span>\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306f\u3001\u81ea\u793e\u306e\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u3060\u3051\u3067\u306a\u304f\u3001<span style=\"color: #b22222;\">\u4ed6\u306e\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u3082\u8003\u616e\u3059\u308b<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2162\uff0e<\/span>\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u306f\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u3092\u9650\u5ea6\u306b\u9023\u7d50\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u306e\u5834\u5408\u3001<span style=\"color: #b22222;\">\u5404\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u53ca\u3073\u9023\u7d50\u6240\u5f97\u898b\u7a4d\u984d\u306e\u4e21\u65b9\u3092\u8003\u616e\u3059\u308b<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2163\uff0e<\/span>\u975e\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u306f\u9023\u7d50\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u305f\u3081\u3001<span style=\"color: #b22222;\">\u9023\u7d50\u6240\u5f97\u898b\u7a4d\u984d\u3092\u8003\u616e\u3059\u308b<\/span>\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e<span style=\"color: #b22222;\">\u2160\uff0e<\/span>\uff5e<span style=\"color: #b22222;\">\u2163\uff0e<\/span>\u3092\u8e0f\u307e\u3048\u3066\u3001\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff09\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u306f\u3001\u4ee5\u4e0b\u306e\u9806\u306b\u884c\u3046\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u4f1a\u793e\u533a\u5206\u306e\u6c7a\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2460\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2461\u3000\u975e\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2462\u3000\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2463\u3000\u5730\u65b9\u7a0e\u90e8\u5206<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2460\u3000\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2461\u3000\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2462\u3000\u4f4f\u6c11\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2463\u3000\u4e8b\u696d\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u652f\u6255\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<\/div>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47449\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-1.png\" alt=\"\" width=\"598\" height=\"841\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-1.png 1318w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-1-213x300.png 213w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-1-727x1024.png 727w\" sizes=\"(max-width: 598px) 100vw, 598px\" \/><\/a><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-47794 alignleft\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-2.png\" alt=\"\" width=\"650\" height=\"963\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-2.png 1432w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-2-202x300.png 202w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-47795 alignleft\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-3.png\" alt=\"\" width=\"650\" height=\"1114\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-3.png 1439w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-3-175x300.png 175w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-3-597x1024.png 597w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-47796\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-4.png\" alt=\"\" width=\"642\" height=\"612\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-4.png 1422w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-4-300x286.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-9-4-1024x976.png 1024w\" sizes=\"(max-width: 642px) 100vw, 642px\" \/><\/a><\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u4f1a\u793e\u533a\u5206\u306e\u6c7a\u5b9a<\/strong><\/h4>\n<p>\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u3067\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3057\u3001\u5730\u65b9\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u3054\u3068\u306b\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<span style=\"color: #b22222;\">\u5404\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4f1a\u793e\u533a\u5206\u306e\u307f\u306a\u3089\u305a\u3001\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306e\u4f1a\u793e\u533a\u5206\u3092\u6c7a\u5b9a\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\u3002\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306e\u4f1a\u793e\u533a\u5206\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3082\u5404\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4f1a\u793e\u533a\u5206\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3068\u540c\u69d8\u3067\u3042\u308b\u3002\u8a73\u7d30\u306f<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9  \u3010\u7b2c\uff14\u56de\u3011\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/\" target=\"_blank\">\u7b2c\uff14\u56de\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d<\/a>\u306e<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/4\/\" target=\"_blank\"><strong>\u3010STEP\uff14\u3011<\/strong><\/a>\u53c2\u7167\u3002<\/p>\n<p>\u307e\u305f\u3001\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u3067\u306f\u3001<span style=\"color: #b22222;\">\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u30fb\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u7a2e\u985e\u3001\u5730\u65b9\u7a0e\u90e8\u5206\u305d\u308c\u305e\u308c\u3067\u7528\u3044\u308b\u4f1a\u793e\u533a\u5206\u304c\u7570\u306a\u308b<\/span>\u306e\u3067\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u2460\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\uff08\u6cd5\u4eba\u7a0e\u90e8\u5206\uff09<\/strong><\/p>\n<p>\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\uff08\u6cd5\u4eba\u7a0e\u90e8\u5206\uff09\u306f\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3044\u3066\u306f\u9023\u7d50\u6240\u5f97\u3092\u30d9\u30fc\u30b9\u306b\u89e3\u6d88\u3055\u308c\u308b\u305f\u3081\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u5834\u5408\u3001<span style=\"color: #b22222;\">\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306e\u4f1a\u793e\u533a\u5206\u304c\u3001\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4f1a\u793e\u533a\u5206\u3068\u540c\u3058\u304b\u4e0a\u4f4d\u306b\u3042\u308b\u3068\u304d\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306e\u4f8b\u793a\u533a\u5206\u3092\u7528\u3044\u308b<\/span>\u3002<\/p>\n<p>\u8a00\u3044\u63db\u3048\u308b\u3068\u3001<span style=\"color: #b22222;\">\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4f1a\u793e\u533a\u5206\u304c\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306e\u4f1a\u793e\u533a\u5206\u306e\u4e0a\u4f4d\u306b\u3042\u308b\u3068\u304d\u306f\u3001<\/span>\u307e\u305a\u81ea\u5df1\u306e\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u3092\u30d9\u30fc\u30b9\u306b\u5224\u65ad\u3059\u308b\u305f\u3081\u3001\u5f53\u8a72<span style=\"color: #b22222;\">\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4f1a\u793e\u533a\u5206\u3092\u7528\u3044\u308b<\/span>\uff08\u5b9f\u5831\uff17\u53f7Q\uff13\uff09\u3002<\/p>\n<p><strong>\u2461\u3000\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\uff08\u6cd5\u4eba\u7a0e\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\uff09<\/strong><\/p>\n<p>\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u500b\u5225\u6240\u5f97\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001\u9023\u7d50\u6240\u5f97\u3088\u308a\u7e70\u8d8a\u63a7\u9664\u3067\u304d\u308b\u3002\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u9023\u7d50\u6240\u5f97\u306e\u767a\u751f\u304c\u5c11\u306a\u3044\uff08\u3057\u306a\u3044\uff09\u5834\u5408\u3084\u500b\u5225\u6240\u5f97\u306e\u767a\u751f\u304c\u5c11\u306a\u3044\uff08\u3057\u306a\u3044\uff09\u5834\u5408\u306f\u3001\u7e70\u8d8a\u63a7\u9664\u304c\u3067\u304d\u306a\u3044\u90e8\u5206\u304c\u767a\u751f\u3059\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u3068\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4f8b\u793a\u533a\u5206\u306e\u3046\u3061\u3001<span style=\"color: #b22222;\">\u3088\u308a\u4e0b\u4f4d\u306e\u4f8b\u793a\u533a\u5206\u3092\u7528\u3044\u308b<\/span>\u3002<\/p>\n<p><strong>\u2462\u3000\u975e\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\uff08\u6cd5\u4eba\u7a0e\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\uff09<\/strong><\/p>\n<p>\u975e\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u306f\u9023\u7d50\u6240\u5f97\u3068\u76f8\u6bba\u3055\u308c\u308b\u3053\u3068\u3067\u89e3\u6d88\u3059\u308b\u305f\u3081\u3001<span style=\"color: #b22222;\">\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306e\u4f1a\u793e\u533a\u5206\u3092\u7528\u3044\u308b<\/span>\u3002<\/p>\n<p><strong>\u2463\u3000\u5730\u65b9\u7a0e\u90e8\u5206<\/strong><\/p>\n<p>\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3044\u3066\u3082\u5730\u65b9\u7a0e\u306f\u5358\u4f53\u7d0d\u7a0e\u3068\u540c\u69d8\u306b\u5358\u4f53\u306e\u307f\u3067\u7a0e\u984d\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001<span style=\"color: #b22222;\">\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4f1a\u793e\u533a\u5206\u3092\u7528\u3044\u308b<\/span>\u3002<\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #ff6600;\">\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/span><\/strong><\/p>\n<p>\u4ee5\u4e0a\u306e<strong>\u2460<\/strong>\u304b\u3089<strong>\u2463<\/strong>\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-10.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-46988\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-10.png\" alt=\"\" width=\"650\" height=\"192\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-10.png 2270w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-10-300x88.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-10-1024x303.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u306f\u3001\u6cd5\u4eba\u7a0e\u90e8\u5206\u30fb\u4f4f\u6c11\u7a0e\u5206\u30fb\u4e8b\u696d\u7a0e\u5206\u305d\u308c\u305e\u308c\u5225\u306b\u884c\u3046\u3002<\/p>\n<p><strong>\u2460\u3000\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0<\/strong><\/p>\n<p>\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u3068\u540c\u69d8\u3067\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u8a73\u7d30\u306f\u3001<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9  \u3010\u7b2c\uff14\u56de\u3011\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/\" target=\"_blank\">\u7b2c\uff14\u56de\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d<\/a>\u306e<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/5\/\" target=\"_blank\"><strong>\u3010STEP\uff14\u3011<\/strong><\/a>\u3092\u53c2\u7167\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306b\u304a\u3044\u3066\u7559\u610f\u3059\u308b\u70b9\u304c\uff11\u3064\u3042\u308b\u3002<\/p>\n<p>\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u3067\u306f\u3001<span style=\"color: #b22222;\">\u3059\u3079\u3066\u306e\u4f1a\u793e\u533a\u5206\u304c<\/span>\u300c\uff11\u300d\u53c8\u306f\u300c\uff15\u300d\u3067\u306a\u3044\u9650\u308a\u3001\u5fc5\u305a\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u3082\u540c\u69d8\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793eA\u306e\u4f1a\u793e\u533a\u5206\u304c\u300c\uff11\u300d\u3067\u3001\u4ed6\u306e\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4f1a\u793e\u533a\u5206\u304c\u300c\uff13\u300d\u3067\u3001\u304b\u3064\u3001\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306e\u4f1a\u793e\u533a\u5206\u304c\u300c\uff13\u300d\u3067\u3042\u3063\u305f\u3068\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u5358\u4f53\u7d0d\u7a0e\u3067\u3042\u308c\u3070\u3001\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793eA\u306f\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306b\u95a2\u4fc2\u306a\u304f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3067\u304d\u308b\u304c\u3001\u9023\u7d50\u7d0d\u7a0e\u306e\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u7a0e\u52b9\u679c\u306f\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793eA\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u304c\u4ed6\u306e\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u306b\u5f71\u97ff\u3059\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u533a\u5206\u300c\uff11\u300d\u3067\u3042\u308b\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793eA\u306b\u304a\u3044\u3066\u3082\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<p>\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u306f\u300c\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u300d\u3001\u300c\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u300d\u3001\u300c\u975e\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u300d\u305d\u308c\u305e\u308c\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9806\u306b\u884c\u3046\uff08\u5b9f\u5831\uff17\u53f7Q\uff13\uff09\u3002<\/p>\n<p><span style=\"color: #008080;\">\u00a0\uff08\u2170\uff09\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30a4\uff09<\/strong>\u3000\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306b\u57fa\u3065\u304d\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u898b\u8fbc\u984d\u3068\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u3092\u89e3\u6d88\u5e74\u5ea6\u3054\u3068\u306b\u76f8\u6bba\u3059\u308b\u3002\u76f8\u6bba\u3055\u308c\u305f\u91d1\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u3002<\/p>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-46976 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/arrow2.png\" alt=\"\" width=\"73\" height=\"58\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30ed\uff09<\/strong>\u3000\u4e0a\u8a18<strong>\uff08\u30a4\uff09<\/strong>\u3067\u76f8\u6bba\u3067\u304d\u306a\u304b\u3063\u305f\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u305d\u306e\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u3054\u3068\u306e\u53d7\u53d6\u500b\u5225\u5e30\u5c5e\u6cd5\u4eba\u7a0e\u984d\uff08\u640d\u76ca\u901a\u7b97\u306b\u3088\u308a\u4ed6\u306e\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u6240\u5f97\u3068\u76f8\u6bba\u3067\u304d\u308b\u91d1\u984d\u306e\u6cd5\u4eba\u7a0e\u76f8\u5f53\u984d\uff09\u306e\u898b\u7a4d\u984d\u3092\u8ab2\u7a0e\u6240\u5f97\u306b\u63db\u7b97\u3057\u305f\u91d1\u984d\uff08\u5f53\u8a72\u5e74\u5ea6\u306e\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306b\u306f\u3001\u30de\u30a4\u30ca\u30b9\u306e\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u306b\u5145\u5f53\u5f8c\u306e\u6b8b\u984d\uff09\u3068\u76f8\u6bba\u3059\u308b\u3002\u76f8\u6bba\u3055\u308c\u305f\u91d1\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u3002<\/p>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/arrow2.png\" alt=\"\" width=\"73\" height=\"58\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30cf\uff09<\/strong>\u3000\u4e0a\u8a18<strong>\uff08\u30ed\uff09<\/strong>\u306b\u304a\u3044\u3066\u3082\u76f8\u6bba\u3067\u304d\u306a\u304b\u3063\u305f\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u4e0a\u3001\u89e3\u6d88\u5e74\u5ea6\u306b\u767a\u751f\u3057\u305f\u975e\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u308f\u308c\u308b\u3002\u3053\u306e\u975e\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u306a\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306f\u3001\u4e0b\u8a18<span style=\"color: #008080;\">\uff08\u2172\uff09<\/span>\u306b\u3088\u308a\u884c\u3046\u3002<\/p>\n<\/div>\n<p><span style=\"color: #008080;\">\uff08\u2171\uff09\u3000\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u306f\u3001\u7a0e\u52d9\u4e0a\u8a8d\u3081\u3089\u308c\u308b\u7e70\u8d8a\u671f\u9593\u5185\u306b<span style=\"color: #b22222;\">\u4e0a\u8a18<span style=\"color: #008080;\">\uff08\u2170\uff09<\/span>\u63a7\u9664\u5f8c\u306e\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u3092\u9650\u5ea6<\/span>\u306b\u9023\u7d50\u6240\u5f97\u898b\u7a4d\u984d\uff08\u5404\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4e0a\u8a18<span style=\"color: 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0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u975e\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u306f\u3001\u7a0e\u52d9\u4e0a\u8a8d\u3081\u3089\u308c\u308b\u7e70\u8d8a\u671f\u9593\u5185\u306b\u9023\u7d50\u6240\u5f97\u898b\u7a4d\u984d\uff08\u5404\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4e0a\u8a18<span style=\"color: #008080;\">\uff08\u2170\uff09<\/span>\u53ca\u3073<span style=\"color: #008080;\">\uff08\u2171\uff09<\/span>\u63a7\u9664\u5f8c\u306e\u9023\u7d50\u6240\u5f97\u898b\u7a4d\u984d\uff09\u3068\u76f8\u6bba\u3059\u308b\u3002\u76f8\u6bba\u3055\u308c\u305f\u91d1\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u3002\u76f8\u6bba\u3067\u304d\u306a\u304b\u3063\u305f\u91d1\u984d\u306f\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u306a\u3044\u3068\u5224\u65ad\u3057\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<\/div>\n<p><strong>\u2462\u3000\u4f4f\u6c11\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<p>\u4f4f\u6c11\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u306f\u300c\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u300d\u3001\u300c\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u300d\u3001\u300c\u63a7\u9664\u5bfe\u8c61\u500b\u5225\u5e30\u5c5e\u8abf\u6574\u984d\u30fb\u63a7\u9664\u5bfe\u8c61\u500b\u5225\u5e30\u5c5e\u7a0e\u984d\u300d\u305d\u308c\u305e\u308c\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9806\u306b\u884c\u3046\uff08\u5b9f\u5831\uff17\u53f7Q\uff13\uff09\u3002<\/p>\n<p><span style=\"color: #008080;\">\uff08\u2170\uff09\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30a4\uff09<\/strong>\u3000\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306b\u57fa\u3065\u304d\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u898b\u8fbc\u984d\u3092\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u3068\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u3054\u3068\u306b\u76f8\u6bba\u3059\u308b\u3002\u76f8\u6bba\u3055\u308c\u305f\u91d1\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u3002<\/p>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/arrow2.png\" alt=\"\" width=\"73\" height=\"58\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30ed\uff09<\/strong>\u3000\u4e0a\u8a18<strong>\uff08\u30a4\uff09<\/strong>\u3067\u76f8\u6bba\u3067\u304d\u306a\u304b\u3063\u305f\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u898b\u8fbc\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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15px;\">\uff08\uff42\uff09\u3000\u4e0a\u8a18<strong>\uff08\u30a4\uff09<\/strong>\u3067\u76f8\u6bba\u3067\u304d\u306a\u304b\u3063\u305f\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u898b\u8fbc\u984d\u306e\u3046\u3061\u3001\u4e0a\u8a18\u306e\u53d7\u53d6\u500b\u5225\u5e30\u5c5e\u6cd5\u4eba\u7a0e\u984d\u306e\u898b\u7a4d\u984d\u3092\u8ab2\u7a0e\u6240\u5f97\u306b\u63db\u7b97\u3057\u305f\u91d1\u984d\u4ee5\u5916\u306e\u91d1\u984d\u306f\u3001<span style=\"color: #b22222;\">\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046<\/span>\u3002\u3053\u306e\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u306a\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306f\u3001\u4e0b\u8a18<span style=\"color: #008080;\">\uff08\u2171\uff09<\/span>\u306b\u3088\u308a\u884c\u3046\u3002<\/p>\n<\/div>\n<p><span style=\"color: #008080;\">\uff08\u2171\uff09\u3000\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/arrow2.png\" alt=\"\" width=\"73\" height=\"58\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30ed\uff09<\/strong>\u3000\u4e0a\u8a18<strong>\uff08\u30a4\uff09<\/strong>\u306b\u304a\u3051\u308b\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u306e\u7e70\u8d8a\u63a7\u9664\u984d\u306e\u898b\u7a4d\u984d\u306e\u3046\u3061\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u984d\u63a7\u9664\u5f8c\u306e\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u91d1\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u3002<\/p>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/arrow2.png\" alt=\"\" width=\"73\" height=\"58\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30cf\uff09<\/strong>\u3000\u4e0a\u8a18<strong>\uff08\u30ed\uff09<\/strong>\u306b\u304a\u3044\u3066\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u306e\u7e70\u8d8a\u63a7\u9664\u984d\u306e\u898b\u7a4d\u984d\u306e\u3046\u3061\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u90e8\u5206\u4ee5\u5916\u306e\u91d1\u984d\u306f\u3001\u305d\u306e\u7e70\u8d8a\u63a7\u9664\u3055\u308c\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u767a\u751f\u3057\u305f<span style=\"color: #b22222;\">\u63a7\u9664\u5bfe\u8c61\u500b\u5225\u5e30\u5c5e\u7a0e\u984d\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046<\/span>\u3002\u305d\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18<span style=\"color: #008080;\">\uff08\u2172\uff09<\/span>\u306b\u3088\u308a\u884c\u3046\u3002<\/p>\n<\/div>\n<p><span style=\"color: #008080;\">\uff08\u2172\uff09\u3000\u63a7\u9664\u5bfe\u8c61\u500b\u5225\u5e30\u5c5e\u8abf\u6574\u984d\u30fb\u63a7\u9664\u5bfe\u8c61\u500b\u5225\u5e30\u5c5e\u7a0e\u984d<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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margin-bottom: 3px;\"><strong>\uff08\u30ed\uff09<\/strong>\u3000\u4e0a\u8a18<strong>\uff08\u30a4\uff09<\/strong>\u3067\u76f8\u6bba\u3067\u304d\u306a\u304b\u3063\u305f\u63a7\u9664\u5bfe\u8c61\u500b\u5225\u5e30\u5c5e\u8abf\u6574\u984d\u53ca\u3073\u63a7\u9664\u5bfe\u8c61\u500b\u5225\u5e30\u5c5e\u7a0e\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u306a\u3044\u3068\u5224\u65ad\u3057\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<\/div>\n<p><strong>\u2463\u3000\u4e8b\u696d\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<p>\u4e8b\u696d\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u306f\u300c\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u300d\u3001\u300c\u7e70\u8d8a\u6b20\u640d\u91d1\u300d\u305d\u308c\u305e\u308c\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u9806\u306b\u884c\u3046\uff08\u5b9f\u5831\uff17\u53f7Q\uff13\uff09\u3002<\/p>\n<p><span style=\"color: #008080;\">\uff08\u2170\uff09\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u306b\u57fa\u3065\u304d\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u898b\u8fbc\u984d\u3092\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u3068\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u3054\u3068\u306b\u76f8\u6bba\u3059\u308b\u3002\u76f8\u6bba\u3055\u308c\u305f\u91d1\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u3002\u76f8\u6bba\u3067\u304d\u306a\u304b\u3063\u305f\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u4e0a\u3001\u89e3\u6d88\u5e74\u5ea6\u306b\u767a\u751f\u3057\u305f<span style=\"color: #b22222;\">\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046<\/span>\u3002\u3053\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306f\u3001\u4e0b\u8a18<span style=\"color: #008080;\">\uff08\u2171\uff09<\/span>\u306b\u3088\u308a\u884c\u3046\u3002<\/p>\n<\/div>\n<p><span style=\"color: #008080;\">\uff08\u2171\uff09\u3000\u7e70\u8d8a\u6b20\u640d\u91d1<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30a4\uff09<\/strong>\u3000\u5f53\u671f\u672b\u306b\u304a\u3044\u3066\u5b58\u5728\u3059\u308b\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u3001\u7a0e\u52d9\u4e0a\u8a8d\u3081\u3089\u308c\u308b\u7e70\u8d8a\u671f\u9593\u5185\u306b\u3001\uff08\u4e0a\u8a18<span style=\"color: #008080;\">\uff08\u2170\uff09<\/span>\u63a7\u9664\u5f8c\u306e\uff09\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u3068\u76f8\u6bba\u3059\u308b\u3002\u76f8\u6bba\u3055\u308c\u305f\u91d1\u984d\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3059\u308b\u3002<\/p>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/arrow2.png\" alt=\"\" width=\"73\" height=\"58\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u00a0\uff08\u30ed\uff09<\/strong>\u3000\u4e0a\u8a18<strong>\uff08\u30a4\uff09<\/strong>\u3067\u76f8\u6bba\u3067\u304d\u306a\u304b\u3063\u305f\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u306a\u3044\u3068\u5224\u65ad\u3057\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4ee5\u4e0a\u306e<strong>\u2461<\/strong>\uff5e<strong>\u2463<\/strong>\u3067\u306f<span style=\"color: #b22222;\">\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u7b49\u3068\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3068\u306e\u76f8\u6bba\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u306a\u3044\u304c\u3001\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u306b\u304a\u3044\u3066\u306f\u5f53\u7136\u306b\u8003\u616e\u3059\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b<\/span>\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u3082\u540c\u69d8\uff09<span style=\"color: #b22222;\">\u3002<\/span><\/p>\n<h4><\/h4>\n<h4><strong style=\"font-size: 1em;\">\uff08\uff13\uff09\u3000\u652f\u6255\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u7a0e\u91d1\uff09\u3092\u5897\u52a0\u3055\u305b\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7406\u8ad6\u4e0a\u306f\u5c06\u6765\u306e\u7a0e\u91d1\u306e\u652f\u6255\u304c\u898b\u8fbc\u307e\u308c\u308b\uff08\u652f\u6255\u53ef\u80fd\u6027\u306e\u3042\u308b\uff09\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u307f\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u652f\u6255\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u500b\u5225\u6307\u91dd\u3067\u306f\u3001\u4e8b\u696d\u4f11\u6b62\u7b49\u306b\u3088\u308a\u3001\u4f1a\u793e\u304c\u6e05\u7b97\u3059\u308b\u307e\u3067\u306b\u660e\u3089\u304b\u306b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3092\u4e0a\u56de\u308b\u640d\u5931\u304c\u767a\u751f\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u306a\u3044\u3053\u3068\u304c\u5408\u7406\u7684\u306b\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408<span style=\"text-decoration: underline;\">\u306e\u307f<\/span>\u652f\u6255\u53ef\u80fd\u6027\u304c\u306a\u3044\u3068\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\uff08\u500b\u5225\u6307\u91dd24\uff09\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u4e8b\u696d\u4f11\u6b62\u7b49\u306e\u72b6\u6cc1\u3067\u306a\u3044\u9650\u308a\u3001\u652f\u6255\u53ef\u80fd\u6027\u306f\u3042\u308b<\/span>\u3068\u3057\u3001\u4f1a\u793e\u304c\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u72b6\u6cc1\u3067\u306f\u652f\u6255\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u305b\u305a\u306b\u3001\uff08\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3082\u542b\u3080\uff09\u3059\u3079\u3066\u306e\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/5\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff15\u3011<\/strong>\u3078\u9032\u3080\uff09<\/a><\/p>\n<p><!--nextpage--><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/4\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff14\u3011<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff15\u3011\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff0f\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<\/div>\n<p><strong>\u3010STEP\uff15\u3011<\/strong>\u3067\u306f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002\u5185\u5bb9\u306f\u3001<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9  \u3010\u7b2c\uff14\u56de\u3011\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/\" target=\"_blank\">\u7b2c\uff14\u56de\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d<\/a>\u306e<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-29\/7\/\" target=\"_blank\"><strong>\u3010STEP\uff15\u3011<\/strong><\/a>\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47171\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-11.png\" alt=\"\" width=\"650\" height=\"327\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-11.png 1313w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-11-300x150.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-11-1024x514.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff08\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u76f4\u63a5\u8a08\u4e0a\u3055\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u306a\u3044\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u7b49\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u3092\u9664\u304f\uff09\u306e\u8a08\u4e0a<\/strong><\/h4>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff08\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u76f4\u63a5\u8a08\u4e0a\u3055\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u306a\u3044\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u306e\u5897\u6e1b\u984d\u3092<span style=\"color: #b22222;\">\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u300d\u3092\u76f8\u624b\u52d8\u5b9a\u79d1\u76ee<\/span>\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\uff08\u500b\u5225\u6307\u91dd\uff12\uff09\u3002<\/p>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff08\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306b\u4fc2\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u4f8b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-46981\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-12.png\" alt=\"\" width=\"650\" height=\"57\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-12.png 950w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-12-300x26.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u3000\u5f53\u671f\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff0d\u524d\u671f\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523<\/span><br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span>\u3000\u5f53\u671f\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff0d\u524d\u671f\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u76f4\u63a5\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3055\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\uff0d \u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306e\u5834\u5408<\/strong><\/h4>\n<p>\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u4f1a\u8a08\u51e6\u7406\uff08\u6642\u4fa1\uff1e\u53d6\u5f97\u4fa1\u984d\u306e\u5834\u5408\uff09\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-46982\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-13.png\" alt=\"\" width=\"650\" height=\"57\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-13.png 950w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-13-300x26.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u3000\uff08\u6642\u4fa1\uff0d\u53d6\u5f97\u4fa1\u984d\uff09\u00d7 \u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/span><\/p>\n<p><span style=\"text-align: right;\">\u00a0<\/span><\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u76f8\u6bba<\/strong><\/h4>\n<p>\u6d41\u52d5\u8cc7\u7523\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u6d41\u52d5\u8ca0\u50b5\u306e\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u76f8\u6bba\u3057\u3066\u8868\u793a\u3059\u308b\u3002\u307e\u305f\u3001\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u56fa\u5b9a\u8ca0\u50b5\u306e\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3082\u76f8\u6bba\u3057\u3066\u8868\u793a\u3059\u308b\uff08\u500b\u5225\u6307\u91dd30\uff09\u3002<\/p>\n<p>\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306f<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/10\" target=\"_blank\"><strong>\u3010STEP10\u3011<\/strong><\/a>\u53c2\u7167\u3002<\/p>\n<p>\u500b\u5225\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3001\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\uff08\u91cd\u8981\u3067\u306a\u3044\u3082\u306e\u3092\u9664\u304f\uff09\u306e\u767a\u751f\u306e\u4e3b\u306a\u539f\u56e0\u300d\u306e\u6ce8\u8a18\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #228b22;\"><strong>\u300a\u8a2d\u4f8b\uff11\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#228B22;\"><\/div>\n<p><strong>\uff08\u524d\u63d0\u6761\u4ef6\uff09<\/strong><\/p>\n<p>A\u793e\u30b0\u30eb\u30fc\u30d7\u306f\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u5f53\u671f\u672b\u304b\u3089\u63a1\u7528\u3057\u305f\uff08\u627f\u8a8d\u624b\u7d9a\u306e\u958b\u59cb\u53ca\u3073\u627f\u8a8d\u65e5\u306f\u5f53\u671f\u306b\u5c5e\u3059\u308b\uff09\u3002A\u793e\u30b0\u30eb\u30fc\u30d7\u306e\u4f1a\u793e\u306f\u4ee5\u4e0b\u306e\uff12\u793e\u3067\u3042\u308b\u3002\uff08\u524d\u671f\u672b\u306f\u5358\u4f53\u7d0d\u7a0e\u3067\u3042\u308b\u3002\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<ul>\n<li>\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\uff08\u89aa\u4f1a\u793e\uff09A\u793e<br \/>\n\uff65\uff65\uff65\uff65\uff65\uff65\u4f1a\u793e\u533a\u5206\u300c\uff12\u300d<\/li>\n<li>\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\uff08\u5b50\u4f1a\u793e\uff09B\u793e<br \/>\n\uff65\uff65\uff65\uff65\uff65\uff65\u4f1a\u793e\u533a\u5206\u300c\uff14\u4f46\u66f8\u300d<\/li>\n<li>\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53<br \/>\n\uff65\uff65\uff65\uff65\uff65\uff65\u4f1a\u793e\u533a\u5206\u300c\uff13\u300d<\/li>\n<\/ul>\n<\/div>\n<p>A\u793e\u53ca\u3073B\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff08\u5730\u65b9\u6cd5\u4eba\u7a0e\u8003\u616e\u5f8c\uff09\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u306a\u304a\u3001A\u793e\u53ca\u3073B\u793e\u3068\u3082\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u5bfe\u8c61\u4f1a\u793e\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47185\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-1.png\" alt=\"\" width=\"650\" height=\"102\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-1.png 1005w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-1-300x46.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u4e00\u6642\u5dee\u7570\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47239\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-2.png\" alt=\"\" width=\"650\" height=\"286\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-2.png 1206w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-2-300x132.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-2-1024x450.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u524d\u671f\u672b\u53ca\u3073\u5f53\u671f\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47184\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-3.png\" alt=\"\" width=\"650\" height=\"401\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-3.png 1755w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-3-300x185.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-3-1024x631.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u30fb\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u91d1\u984d\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p>\u3008A\u793e\u3009<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47193\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-4.png\" alt=\"\" width=\"650\" height=\"139\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-4.png 996w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-4-300x64.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>\u3008B\u793e\u3009<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47194\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-5.png\" alt=\"\" width=\"650\" height=\"227\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-5.png 997w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-14-5-300x104.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/6\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff16\u3011<\/strong>\u3078\u9032\u3080\uff09<\/a><\/p>\n<p><!--nextpage--><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/5\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff15\u3011<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff16\u3011\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\uff0f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u4e00\u6642\u5dee\u7570\u306e\u96c6\u8a08<\/strong><\/h4>\n<\/div>\n<p>\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u306e\u5834\u5408\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3082\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u4e00\u6642\u5dee\u7570\u306e\u96c6\u8a08\u304b\u3089\u59cb\u307e\u308b\u3002\u8a73\u7d30\u306f\u3001<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9  \u3010\u7b2c\uff15\u56de\u3011\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-30\/\" target=\"_blank\">\u7b2c\uff15\u56de\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d<\/a>\u306e<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-30\/\" target=\"_blank\"><strong>\u3010STEP\uff11\u3011<\/strong><\/a>\u53c2\u7167\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-15.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47199\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-15.png\" alt=\"\" width=\"650\" height=\"444\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-15.png 1736w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-15-300x204.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-15-1024x699.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/7\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff17\u3011<\/strong>\u3078\u9032\u3080\uff09<\/a><\/p>\n<p><!--nextpage--><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/6\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff16\u3011<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff17\u3011\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\uff0f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a<\/strong><\/h4>\n<\/div>\n<p>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3082\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3068\u540c\u69d8\u306b\u3001\u4e00\u6642\u5dee\u7570\u306b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u4e57\u3058\u3066\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u3068\u305d\u308c\u4ee5\u5916\u306e\u4e00\u6642\u5dee\u7570\u3067\u7528\u3044\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f\u7570\u306a\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u3067\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u4ee5\u5916\u306e\u4e00\u6642\u5dee\u7570\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/strong><\/p>\n<\/div>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-16.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47454\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-16.png\" alt=\"\" width=\"650\" height=\"263\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-16.png 1564w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-16-300x121.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-16-1024x415.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u4ee5\u5916\u306e\u4e00\u6642\u5dee\u7570\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/strong><\/h4>\n<p>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u4e00\u6642\u5dee\u7570\uff08\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306f\u9664\u304f\uff09\u306b\u9069\u7528\u3059\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u306f<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/2\/\" target=\"_blank\"><strong>\u3010STEP\uff12\u3011<\/strong><\/a>\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u304c\u9023\u7d50\u6c7a\u7b97\u65e5\u3068\u7570\u306a\u308b\u5834\u5408\u3001\u9023\u7d50\u6c7a\u7b97\u65e5\u53c8\u306f\u4eee\u6c7a\u7b97\u65e5\u306b\u6b63\u898f\u306e\u6c7a\u7b97\u306b\u6e96\u305a\u308b\u5408\u7406\u7684\u306a\u624b\u7d9a\u306b\u3088\u308a\u6c7a\u7b97\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u3067\u9069\u7528\u3059\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f\u3001\u9023\u7d50\u6c7a\u7b97\u65e5\u53c8\u306f\u4eee\u6c7a\u7b97\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u3059\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u9023\u7d50\u6307\u91dd\u300d\u3068\u3044\u3046\uff0911\uff09\u3002<\/p>\n<h4><\/h4>\n<h4><strong>\uff08\uff12\uff09\u3000\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/strong><\/h4>\n<p>\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u9069\u7528\u3059\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u65b9\u6cd5\u3082<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/2\/\" target=\"_blank\"><strong>\u3010STEP\uff12\u3011<\/strong><\/a>\u3068\u540c\u69d8\u3067\u3042\u308b\u304c\u3001\u9069\u7528\u3059\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u6642\u70b9\u7b49\u304c\u7570\u306a\u308b\u3002<\/p>\n<p>\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u3088\u308b\u4e00\u6642\u5dee\u7570\u306b\u9069\u7528\u3059\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f\u3001\u305d\u306e\u53d6\u5f15\u306e<span style=\"color: #b22222;\">\u58f2\u5374\u5143<\/span>\u306b\u9069\u7528\u3055\u308c\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u307e\u305f\u3001\u58f2\u5374\u5143\u3067\u306e\u5b9f\u969b\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u53d6\u5f15\u6642\u306b\u7d42\u4e86\u3057\u3066\u3044\u308b\u305f\u3081\u3001<span style=\"color: #b22222;\">\u58f2\u5374\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u305f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u7528\u3044\u308b<\/span>\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u9023\u7d50\u6c7a\u7b97\u65e5\u53c8\u306f\u4eee\u6c7a\u7b97\u65e5\u306b\u6539\u6b63\u7a0e\u6cd5\u304c\u516c\u5e03\u3055\u308c\u3066\u3044\u3066\u3082\u3001<span style=\"color: #b22222;\">\u6539\u6b63\u5f8c\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f\u7528\u3044\u306a\u3044<\/span>\uff08\u9023\u7d50\u6307\u91dd13\uff09\u3002<\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/8\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff18\u3011<\/strong>\u3078\u9032\u3080\uff09<\/a><\/p>\n<p><!--nextpage--><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/7\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff17\u3011<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff18\u3011\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\uff0f\u56de\u53ce\u53ef\u80fd\u6027\u8003\u616e\u524d\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u7b97\u5b9a<\/strong><\/h4>\n<\/div>\n<p>\u56de\u53ce\u53ef\u80fd\u6027\u8003\u616e\u524d\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/7\" target=\"_blank\"><strong>\u3010STEP\uff17\u3011<\/strong><\/a>\u3067\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u3068\u305d\u308c\u4ee5\u5916\u306e\u4e00\u6642\u5dee\u7570\u3067\u5225\u3005\u306b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u7b97\u5b9a\u3057\u305f\u305f\u3081\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/6\" target=\"_blank\"><strong>\u3010STEP\uff16\u3011<\/strong><\/a>\u3067\u96c6\u8a08\u3057\u305f\u4e00\u6642\u5dee\u7570\u306b\u5225\u3005\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u7528\u3044\u3066\u7b97\u5b9a\u3059\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-17.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47201\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-17.png\" alt=\"\" width=\"650\" height=\"234\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-17.png 1294w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-17-300x108.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-17-1024x368.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/9\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP\uff19\u3011<\/strong>\u3078\u9032\u3080\uff09<\/a><\/p>\n<p><!--nextpage--><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/8\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff18\u3011<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff19\u3011\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\uff0f\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/h4>\n<\/div>\n<p>\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3067\u304d\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u7b97\u5b9a\u3059\u308b\u3002\u3057\u304b\u3057\u3001\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u691c\u8a0e\u65b9\u6cd5\u304c\u7570\u306a\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7d0d\u7a0e\u4f1a\u793e\u3054\u3068\u306b\u672a\u5b9f\u73fe\u5229\u76ca\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u3068\u305d\u308c\u4ee5\u5916\u306e\u4e00\u6642\u5dee\u7570\u306b\u5206\u3051\u3066\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u9023\u7d50\u7d0d\u7a0e\u306e\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u90e8\u5206\u3068\u5730\u65b9\u7a0e\u90e8\u5206\u306b\u3082\u5206\u3051\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u672a\u5b9f\u73fe\u5229\u76ca\u306e\u6d88\u53bb\u4ee5\u5916\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u691c\u8a0e<\/strong><\/p>\n<\/div>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-18.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47455\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-18.png\" alt=\"\" width=\"597\" height=\"547\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-18.png 1609w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-18-300x275.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-18-1024x939.png 1024w\" sizes=\"(max-width: 597px) 100vw, 597px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-19.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47797\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-19.png\" alt=\"\" width=\"650\" height=\"804\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-19.png 1760w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-19-242x300.png 242w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-19-828x1024.png 828w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-20.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47457\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-20.png\" alt=\"\" width=\"648\" height=\"239\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-20.png 1748w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-20-300x110.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-20-1024x377.png 1024w\" sizes=\"(max-width: 648px) 100vw, 648px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u672a\u5b9f\u73fe\u5229\u76ca\u306e\u6d88\u53bb\u4ee5\u5916\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u672a\u5b9f\u73fe\u5229\u76ca\u306e\u6d88\u53bb\u4ee5\u5916\u306e\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08\u6cd5\u4eba\u7a0e\u90e8\u5206\u53ca\u3073\u5730\u65b9\u7a0e\u90e8\u5206\uff09\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5168\u984d\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\uff08\u7a0e\u91d1\uff09\u3092\u6e1b\u5c11\u3055\u305b\u308b\u90e8\u5206\u3057\u304b\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3067\u304d\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u3001<span style=\"color: #b22222;\">\u672a\u5b9f\u73fe\u5229\u76ca\u306e\u6d88\u53bb\u4ee5\u5916\u306e\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u5408\u7b97\u3057<\/span>\u3001\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\u3092\u691c\u8a0e\u3059\u308b\uff08\u9023\u7d50\u6307\u91dd41\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e<strong>\u2460<\/strong>\uff5e<strong>\u2462<\/strong>\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u4f1a\u793e\u533a\u5206\u306e\u6c7a\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\u2170\uff09\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\u2171\uff09\u3000\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\u2172\uff09\u3000\u975e\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\u2173\uff09\u3000\u5730\u65b9\u7a0e\u90e8\u5206<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\u2170\uff09\u3000\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\u2171\uff09\u3000\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\u2172\uff09\u3000\u5730\u65b9\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u652f\u6255\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<\/div>\n<p><strong>\u2460\u3000\u4f1a\u793e\u533a\u5206\u306e\u6c7a\u5b9a<\/strong><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u4f1a\u793e\u533a\u5206\u306e\u6c7a\u5b9a\u306e\u3046\u3061\u3001\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u4f1a\u793e\u533a\u5206\u306e\u6c7a\u5b9a\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3068\u7570\u306a\u308b\u3002<\/p>\n<p><strong>\uff08\u2170\uff09\u3000\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\uff08\u6cd5\u4eba\u7a0e\u90e8\u5206\uff09<\/strong><br \/>\n\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u5834\u5408\u3001\u9023\u7d50\u6240\u5f97\u3067\u56de\u53ce\u53ef\u80fd\u6027\u304c\u6c7a\u307e\u308b\u305f\u3081\u3001<span style=\"color: #b22222;\">\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306e\u4f1a\u793e\u533a\u5206\u3092\u7528\u3044\u308b<\/span>\u3002<\/p>\n<p><strong>\uff08\u2171\uff09\u3000\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\uff08\u6cd5\u4eba\u7a0e\u90e8\u5206\uff09<\/strong><br \/>\n\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3068\u540c\u69d8\u306b\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u3068\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4f8b\u793a\u533a\u5206\u306e\u3046\u3061\u3001<span style=\"color: #b22222;\">\u3088\u308a\u4e0b\u4f4d\u306e\u4f8b\u793a\u533a\u5206\u3092\u7528\u3044\u308b<\/span>\u3002<\/p>\n<p><strong>\uff08\u2172\uff09\u3000\u975e\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\uff08\u6cd5\u4eba\u7a0e\u90e8\u5206\uff09<\/strong><br \/>\n\u975e\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\u3082\u9023\u7d50\u6240\u5f97\u3068\u76f8\u6bba\u3055\u308c\u308b\u3053\u3068\u3067\u89e3\u6d88\u3059\u308b\u305f\u3081\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3068\u540c\u69d8\u306b<span style=\"color: #b22222;\">\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306e\u4f1a\u793e\u533a\u5206\u3092\u7528\u3044\u308b<\/span>\u3002<\/p>\n<p><strong>\uff08\u2173\uff09\u3000\u5730\u65b9\u7a0e\u90e8\u5206<\/strong><br \/>\n\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3068\u540c\u69d8\u306b\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4f1a\u793e\u533a\u5206\u3092\u305d\u306e\u307e\u307e\u7528\u3044\u308b\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e<strong>\u2460<\/strong>\u304b\u3089<strong>\u2463<\/strong>\u3092\u307e\u3068\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-21.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47458\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-21.png\" alt=\"\" width=\"650\" height=\"200\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-21.png 2182w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-21-300x92.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-21-1024x315.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u2461\u3000\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<p><strong>\uff08\u2170\uff09\u3000\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0<\/strong><br \/>\n\u4e0a\u8a18<strong><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/4\" target=\"_blank\">\u3010STEP\uff14\u3011<\/a>\uff08\uff12\uff09\u2460<\/strong>\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\uff08\u2171\uff09\u3000\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><br \/>\n\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u306f<strong><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/4\" target=\"_blank\">\u3010STEP\uff14\u3011<\/a>\uff08\uff12\uff09\u2461<\/strong>\u3068\u57fa\u672c\u7684\u306b\u540c\u69d8\u3060\u304c\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u500b\u5225\u6240\u5f97\u3067\u306f\u306a\u304f\u3001<span style=\"color: #b22222;\">\u5b8c\u5168\u306b\u9023\u7d50\u6240\u5f97\u3092\u30d9\u30fc\u30b9\u306b\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3059\u308b<\/span>\u305f\u3081\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u56de\u53ce\u53ef\u80fd\u984d\u304c\u9023\u7d50\u6240\u5f97\u3092\u8d85\u3048\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5f53\u8a72\u8d85\u904e\u984d\u306b\u76f8\u5f53\u3059\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08\uff1d\u5f53\u8a72\u8d85\u904e\u984d\u00d7\u6cd5\u4eba\u7a0e\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u4e57\u3058\u305f\u91d1\u984d\uff09\u3092\u4fee\u6b63\u3059\u308b\uff08\u53d6\u308a\u5d29\u3059\uff09\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\uff08\u6cd5\u4eba\u7a0e\u90e8\u5206\uff09\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306e\u4f1a\u793e\u533a\u5206\u3092\u7528\u3044\u308b\u305f\u3081\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3068\u4f1a\u793e\u533a\u5206\u304c\u7570\u306a\u308b\u3053\u3068\u306b\u3088\u308a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u4fee\u6b63\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u4f1a\u793e\u533a\u5206\u304c\u300c\uff12\u300d\u3067\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306e\u4f1a\u793e\u533a\u5206\u304c\u300c\uff13\u300d\u306e\u5834\u5408\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\uff08\u6cd5\u4eba\u7a0e\u90e8\u5206\uff09\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u53ef\u80fd\u306a\u4e00\u6642\u5dee\u7570\u7b49\u306f\u5168\u984d\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u53ef\u80fd\u3060\u304c\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u306f\uff15\u5e74\u306e\u9023\u7d50\u6240\u5f97\u3092\u9650\u5ea6\u306b\u3057\u304b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3067\u304d\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u4fee\u6b63\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u975e\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\uff08\u6cd5\u4eba\u7a0e\u90e8\u5206\uff09\u53ca\u3073\u7279\u5b9a\u9023\u7d50\u6b20\u640d\u91d1\u500b\u5225\u5e30\u5c5e\u984d\uff08\u6cd5\u4eba\u7a0e\u90e8\u5206\uff09\u306e\u4f1a\u793e\u533a\u5206\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3068\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u5909\u308f\u308a\u306f\u306a\u3044\u3002<\/p>\n<p><strong>\uff08\u2172\uff09\u3000\u5730\u65b9\u7a0e\u90e8\u5206\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><br \/>\n\u5730\u65b9\u7a0e\u90e8\u5206\u306f\u3001\u5358\u4f53\u7d0d\u7a0e\u306e\u305f\u3081\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u8a08\u4e0a\u3057\u305f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u5408\u7b97\u3057\u3066\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3068\u540c\u69d8\u306b\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p><strong>\u2462\u3000\u652f\u6255\u53ef\u80fd\u6027\u306e\u691c\u8a0e<\/strong><\/p>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u652f\u6255\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18<strong><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/4\" target=\"_blank\">\u3010STEP\uff14\u3011<\/a>\uff08\uff13\uff09<\/strong>\u53c2\u7167\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u4fc2\u308b\u4e00\u6642\u5dee\u7570\u306e\u7a0e\u52b9\u679c\u3082\u6cd5\u4eba\u7a0e\u90e8\u5206\u3068\u5730\u65b9\u7a0e\u90e8\u5206\u306b\u5206\u3051\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u672a\u5b9f\u73fe\u5229\u76ca\u306e\u6d88\u53bb\u306e\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u90e8\u5206\u306f\u3001<span style=\"color: #b22222;\">\u9023\u7d50\u6240\u5f97\u3092\u9650\u5ea6\u306b<\/span>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3002\u5730\u65b9\u7a0e\u90e8\u5206\u306f\u5358\u4f53\u7d0d\u7a0e\u306e\u5834\u5408\u3068\u540c\u69d8\u306b\u3001\u5358\u4f53\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u9650\u5ea6\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u672a\u5b9f\u73fe\u640d\u5931\u306e\u6d88\u53bb\u306e\u5834\u5408\u3001<span style=\"color: #b22222;\">\u672a\u5b9f\u73fe\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u524d\u306e\u9023\u7d50\u6240\u5f97\u3092\u9650\u5ea6\u306b<\/span>\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3002\u5730\u65b9\u7a0e\u90e8\u5206\u306f\u5358\u4f53\u7d0d\u7a0e\u306e\u5834\u5408\u3068\u540c\u69d8\u306b\u3001\u672a\u5b9f\u73fe\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u524d\u306e\u5358\u4f53\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u9650\u5ea6\u306b\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\uff08\u5b9f\u5831\uff17\u53f7Q\uff17\uff09\u3002<\/p>\n<p style=\"text-align: right;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/10\">\uff08\u6b21\u30da\u30fc\u30b8<strong>\u3010STEP10\u3011<\/strong>\u3078\u9032\u3080\uff09<\/a><\/p>\n<p><!--nextpage--><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/9\">\uff08\u524d\u30da\u30fc\u30b8<strong>\u3010STEP\uff19\u3011<\/strong>\u3078\u623b\u308b\uff09<\/a><\/p>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP10\u3011\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\uff0f\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<\/div>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-22.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47798\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-22.png\" alt=\"\" width=\"650\" height=\"344\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-22.png 1608w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-22-300x158.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-22-1024x542.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u4f1a\u8a08\u51e6\u7406\u81ea\u4f53\u306f\u4e0a\u8a18<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/5\" target=\"_blank\"><strong>\u3010STEP\uff15\u3011<\/strong><\/a>\u306e<strong>\uff08\uff11\uff09<\/strong>\u53ca\u3073<strong>\uff08\uff12\uff09<\/strong>\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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#b22222;\">\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u300d\u3092\u76f8\u624b\u52d8\u5b9a\u79d1\u76ee<\/span>\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\uff08\u500b\u5225\u6307\u91dd\uff12\uff09\u3002\u4f1a\u8a08\u51e6\u7406\u306f<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/5\" target=\"_blank\"><strong>\u3010STEP\uff15\u3011<\/strong><\/a>\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u76f4\u63a5\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3055\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u306e\u8a08\u4e0a\u53c8\u306f\u53d6\u308a\u5d29\u3057\uff0d \u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306e\u5834\u5408<\/strong><\/h4>\n<p>\u4f1a\u8a08\u51e6\u7406\u306f<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-31\/5\" target=\"_blank\"><strong>\u3010STEP\uff15\u3011<\/strong><\/a>\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u76f8\u6bba<\/strong><\/h4>\n<p><span style=\"color: #b22222;\">\u540c\u4e00\u7d0d\u7a0e\u4e3b\u4f53\u3054\u3068\u306b<\/span>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u6d41\u52d5\u8ca0\u50b5\u306e\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u76f8\u6bba\u3057\u3066\u8868\u793a\u3059\u308b\uff08\u9023\u7d50\u6307\u91dd42\uff09\u3002<\/p>\n<p>\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u306f\u540c\u4e00\u306e\u7d0d\u7a0e\u4e3b\u4f53\u3067\u3042\u308b\u305f\u3081\u3001\u89aa\u4f1a\u793e\u53ca\u3073\u5b50\u4f1a\u793e\u306e<span style=\"color: #b22222;\">\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b<\/span>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u3001\u6d41\u52d5\u9805\u76ee\u3068\u56fa\u5b9a\u9805\u76ee\u3054\u3068\u306b\u3001\u76f8\u6bba\u3057\u3066\u8868\u793a\u3059\u308b\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15 \u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff11\uff09\u300dQ17\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5730\u65b9\u7a0e\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u3001\u5404\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\uff1d\u7d0d\u7a0e\u4e3b\u4f53\u3068\u306a\u308b\u305f\u3081\u3001\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u3001\u5b50\u4f1a\u793e\u9593\u3067\u76f8\u6bba\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u524715\u6761\u306e\uff15\uff09\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFF0;color:#000000;border-color:#228B22;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\u2460<\/span>\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u767a\u751f\u539f\u56e0\u5225\u306e\u4e3b\u306a\u5185\u8a33\uff08\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\u2461<\/span>\u3000\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u53ca\u3073\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u5408\u8a08\u984d\u306e\u6bd4\u7387\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\uff09\u3068\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u306e\u9593\u306b\u91cd\u8981\u306a\u5dee\u7570\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5dee\u7570\u306e\u539f\u56e0\u3068\u306a\u3063\u305f\u4e3b\u8981\u306a\u9805\u76ee\u5225\u306e\u5185\u8a33<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u7a0e\u52b9\u679c\u4f1a\u8a08\u9069\u7528\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u7387\u3068\u306e\u9593\u306e\u5dee\u7570\u304c<span style=\"text-decoration: underline;\">\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e<\/span><span style=\"color: #b22222;\">100\u5206\u306e\uff15\u4ee5\u4e0b<\/span>\u306e\u5834\u5408\u306f\u4e0d\u8981\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\u2462<\/span>\u3000\u7a0e\u7387\u306e\u5909\u66f4\u306b\u3088\u308a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u91d1\u984d\u304c\u4fee\u6b63\u3055\u308c\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u65e8\u53ca\u3073\u4fee\u6b63\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\u2463<\/span>\u3000\u6c7a\u7b97\u65e5\u5f8c\u306b\u7a0e\u7387\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5185\u5bb9\u53ca\u3073\u305d\u306e\u5f71\u97ff<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3001\u7a0e\u52b9\u679c\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306f\u5fc5\u305a\u3057\u3082\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u9023\u7d50\u7d0d\u7a0e\u89aa\u4f1a\u793e\u306e<span style=\"color: #b22222;\">\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b<\/span>\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u304c\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u3092<span style=\"color: #b22222;\">\u5927\u5e45\u306b\u4e0a\u56de\u308b\u5834\u5408\u3067\u3001\u305d\u306e\u4e0a\u56de\u308b\u91d1\u984d\u306b\u91cd\u8981\u6027\u304c\u3042\u308b\u5834\u5408<\/span>\u306b\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u89aa\u4f1a\u793e\u306e<span style=\"color: #b22222;\">\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u8ffd\u52a0\u60c5\u5831\u306e\u6ce8\u8a18<\/span>\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u5b9f\u5831\uff17\u53f7Q\uff14\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #228b22;\"><strong>\u300a\u8a2d\u4f8b\uff12\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#228B22;\"><\/div>\n<strong>\uff08\u524d\u63d0\u6761\u4ef6\uff09<\/strong><\/p>\n<p>A\u793e\u30b0\u30eb\u30fc\u30d7\u306f\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u5f53\u671f\u672b\u304b\u3089\u63a1\u7528\u3057\u305f\uff08\u627f\u8a8d\u624b\u7d9a\u306e\u958b\u59cb\u53ca\u3073\u627f\u8a8d\u65e5\u306f\u5f53\u671f\u306b\u5c5e\u3059\u308b\uff09\u3002A\u793e\u30b0\u30eb\u30fc\u30d7\u306e\u4f1a\u793e\u306f\u4ee5\u4e0b\u306e\uff12\u793e\u3067\u3042\u308b\uff08\u524d\u671f\u672b\u306f\u5358\u4f53\u7d0d\u7a0e\u3067\u3042\u308b\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<ul>\n<li>\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\uff08\u89aa\u4f1a\u793e\uff09A\u793e<br \/>\n\uff65\uff65\uff65\uff65\uff65\uff65\u4f1a\u793e\u533a\u5206\u300c\uff12\u300d<\/li>\n<li>\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\uff08\u5b50\u4f1a\u793e\uff09B\u793e<br \/>\n\uff65\uff65\uff65\uff65\uff65\uff65\u4f1a\u793e\u533a\u5206\u300c\uff14\u4f46\u66f8\u300d<\/li>\n<li>\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53<br \/>\n\uff65\uff65\uff65\uff65\uff65\uff65\u4f1a\u793e\u533a\u5206\u300c\uff13\u300d<\/li>\n<\/ul>\n<\/div>\n<p>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\uff08\uff11\uff09\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff08\u5730\u65b9\u6cd5\u4eba\u7a0e\u8003\u616e\u5f8c\uff09\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47226\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-1.png\" alt=\"\" width=\"650\" height=\"105\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-1.png 764w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-1-300x48.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\uff08\uff12\uff09\u3000\u4e00\u6642\u5dee\u7570\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u306a\u304a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u4e00\u6642\u5dee\u7570\u306f\u306a\u3044\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47227\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-2.png\" alt=\"\" width=\"650\" height=\"223\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-2.png 1208w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-2-300x103.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-2-1024x351.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\uff08\uff13\uff09\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47228\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-3.png\" alt=\"\" width=\"650\" height=\"238\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-3.png 1702w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-3-300x109.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-3-1024x374.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u3008A\u793e\u3009<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47229\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-4.png\" alt=\"\" width=\"650\" height=\"92\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-4.png 993w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-4-300x42.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>\u3008B\u793e\u3009<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47230\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-5.png\" alt=\"\" width=\"650\" height=\"116\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-5.png 992w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-5-300x53.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><span style=\"color: #000080;\"><strong>\u3008\u9023\u7d50\u3009<\/strong><\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47231\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-23-6.png\" alt=\"\" width=\"321\" height=\"89\" \/><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #33cccc;\">\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/span><\/strong><\/p>\n<p>\u4ee5\u4e0a\u300110\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u307e\u3068\u3081\u305f\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u518d\u63b2\u3059\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47160\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-2.png\" alt=\"\" width=\"650\" height=\"1348\" \/><\/a><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-3.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47163\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/f_chart6-3.png\" alt=\"\" width=\"650\" height=\"903\" \/><\/a><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p><strong>\u3010\u53c2\u8003\u3011<\/strong>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/info\/info_1.pdf\" target=\"_blank\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff11\uff09<\/a>\u300d\u3000\u203bPDF\u30d5\u30a1\u30a4\u30eb<\/li>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff17\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/renketu\/renketu-3.pdf\" target=\"_blank\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff12\uff09<\/a>\u300d\u3000\u203bPDF\u30d5\u30a1\u30a4\u30eb<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u00a0\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\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 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>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u5927\u304d\u304f\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\uff08\u7b2c\uff14\u56de\u53c2\u7167\uff09\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\uff08\u7b2c\uff15\u56de\u53c2\u7167\uff09\u3001\u300c\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u4eca\u56de\u306f\u300c\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u9023\u7d50\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u307e\u3067\u3001\u4ee5\u4e0b\u306e10\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n","protected":false},"author":4407,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,257,167,182,290,232],"tags":[373,327],"backnumber":[1750],"series":[1167],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-20 19:04:13","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/46899"}],"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\/4407"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=46899"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/46899\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=46899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=46899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=46899"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=46899"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=46899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}