{"id":47038,"date":"2014-06-12T10:14:04","date_gmt":"2014-06-12T01:14:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=47038"},"modified":"2015-11-25T18:40:21","modified_gmt":"2015-11-25T09:40:21","slug":"tax-article-99","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-99\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301037\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e23\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301037\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e23\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7acb\u6b63\u5927\u5b66\u6cd5\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>14\u3000\u4e0d\u78ba\u5b9a\u6982\u5ff5\u3068\u5ba5\u6055\u898f\u5b9a<\/strong><\/h4>\n<h4><strong>\u2460\u3000\u5ba5\u6055\u898f\u5b9a\u306e\u610f\u7fa9\u3068\u4f8b\u793a<\/strong><\/h4>\n<p>\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u300c\u5ba5\u6055\u898f\u5b9a\u300d\u3068\u306f\u3001\u8ab2\u7a0e\u984d\u304c\u6e1b\u984d\u3055\u308c\u308b\u5834\u5408\u306b\u4e00\u5b9a\u306e\u884c\u70ba\u304c\u6cd5\u5f8b\u4e0a\u306e\u8981\u4ef6\u3068\u3055\u308c\u3066\u3044\u308b\u3068\u304d\u306b\u3001\u305d\u306e\u8981\u4ef6\u3092\u5145\u8db3\u3057\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4e00\u5b9a\u306e\u5834\u5408\u306b\u3001\u305d\u306e\u8981\u4ef6\u3092\u5145\u305f\u3057\u305f\u3068\u540c\u69d8\u306e\u6cd5\u5f8b\u52b9\u679c\u3092\u8a8d\u3081\u308b\u898f\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5ba5\u6055\u898f\u5b9a\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u4f8b\u304c\u3042\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; 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text-indent: -15px; margin-bottom: 3px;\">\u6cd5\u4eba\u7a0e\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c36\u6761 \u3000\u5185\u56fd\u6cd5\u4eba\u304c\u305d\u306e\u5f79\u54e1\u3068\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u4f7f\u7528\u4eba\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3059\u308b\u7d66\u4e0e\uff08\u7565\uff09\u306e\u984d\u306e\u3046\u3061<span style=\"color: #ff0000;\">\u4e0d\u76f8\u5f53<\/span>\u306b\u9ad8\u984d\u306a\u90e8\u5206\u306e\u91d1\u984d\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u91d1\u984d\u306f\u3001\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u7a0e\u6cd5\u4ee5\u5916\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u5211\u4e8b\u8a34\u8a1f\u6cd5\u306e\u3088\u3046\u306a\u7528\u4f8b\u3082\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u5211\u4e8b\u8a34\u8a1f\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c397\u6761\u3000\u7b2c377\u6761\u4e43\u81f3\u7b2c382\u6761\u53ca\u3073\u7b2c383\u6761\u306b\u898f\u5b9a\u3059\u308b\u4e8b\u7531\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u5224\u6c7a\u3067\u539f\u5224\u6c7a\u3092\u7834\u68c4\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u7b2c393\u6761\u7b2c\uff12\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u53d6\u8abf\u306e\u7d50\u679c\u3001\u539f\u5224\u6c7a\u3092\u7834\u68c4\u3057\u306a\u3051\u308c\u3070\u660e\u3089\u304b\u306b<span style=\"color: #ff0000;\">\u6b63\u7fa9\u306b\u53cd\u3059\u308b<\/span>\u3068\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001\u5224\u6c7a\u3067\u539f\u5224\u6c7a\u3092\u7834\u68c4\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c398\u6761 \u3000<span style=\"color: #ff0000;\">\u4e0d\u6cd5<\/span>\u306b\u3001\u7ba1\u8f44\u9055\u3092\u8a00\u3044\u6e21\u3057\u3001\u53c8\u306f\u516c\u8a34\u3092\u68c4\u5374\u3057\u305f\u3053\u3068\u3092\u7406\u7531\u3068\u3057\u3066\u539f\u5224\u6c7a\u3092\u7834\u68c4\u3059\u308b\u3068\u304d\u306f\u3001\u5224\u6c7a\u3067\u4e8b\u4ef6\u3092\u539f\u88c1\u5224\u6240\u306b\u5dee\u3057\u623b\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u72ec\u5360\u7981\u6b62\u6cd5\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u73fe\u3082\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u72ec\u5360\u7981\u6b62\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c19\u6761\u3000\u4e8b\u696d\u8005\u306f\u3001<span style=\"color: #ff0000;\">\u4e0d\u516c\u6b63<\/span>\u306a\u53d6\u5f15\u65b9\u6cd5\u3092\u7528\u3044\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u300c\u6b63\u5f53\u300d\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u300c\u4e0d\u5f53\u300d\u3084\u300c\u4e0d\u6b63\u300d\u300c\u4e0d\u9069\u5f53\u300d\u300c\u4e0d\u76f8\u5f53\u300d\u300c\u4e0d\u6cd5\u300d\u300c\u6b63\u7fa9\u306b\u53cd\u3059\u308b\u300d\u300c\u4e0d\u516c\u6b63\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u4f7f\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6cd5\u89e3\u91c8\u306b\u304a\u3044\u3066\u306f\u300c\u9069\u6cd5\u300d\u304b\u300c\u9055\u6cd5\u300d\u304c\u554f\u308f\u308c\u308b\u306e\u3067\u3042\u308a\u3001\u3053\u306e\u300c\u9069\u6cd5\u300d\u300c\u9055\u6cd5\u300d\u306e\u6982\u5ff5\u306b\u3064\u3044\u3066\u306f\u8aac\u660e\u3059\u308b\u307e\u3067\u3082\u306a\u3044\u3067\u3042\u308d\u3046\u304c\u3001\u3067\u306f\u3053\u306e\u300c\u9055\u6cd5\u300d\u3068\u300c\u4e0d\u5f53\u300d\u300c\u4e0d\u6b63\u300d\u300c\u4e0d\u9069\u5f53\u300d\u300c\u4e0d\u76f8\u5f53\u300d\u300c\u4e0d\u6cd5\u300d\u300c\u53cd\u6b63\u7fa9\uff08\u6b63\u7fa9\u306b\u53cd\u3059\u308b\uff09\u300d\u300c\u4e0d\u516c\u6b63\u300d\u306f\u3069\u3046\u7570\u306a\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u305d\u3053\u3067\u6b21\u56de\u306f\u3001\u5192\u982d\u306b\u66f8\u3044\u305f\u5ba5\u6055\u898f\u5b9a\u306e\u5dee\u3092\u898b\u308b\u524d\u306b\u3001\u300c\u9055\u6cd5\u300d\u3068\u300c\u4e0d\u5f53\u300d\u300c\u4e0d\u6b63\u300d\u300c\u4e0d\u9069\u5f53\u300d\u300c\u4e0d\u76f8\u5f53\u300d\u300c\u4e0d\u6cd5\u300d\u300c\u53cd\u6b63\u7fa9\uff08\u6b63\u7fa9\u306b\u53cd\u3059\u308b\uff09\u300d\u300c\u4e0d\u516c\u6b63\u300d\u306b\u3064\u3044\u3066\u3001\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/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\u6cd5\u306b\u304a\u3051\u308b\u300c\u5ba5\u6055\u898f\u5b9a\u300d\u3068\u306f\u3001\u8ab2\u7a0e\u984d\u304c\u6e1b\u984d\u3055\u308c\u308b\u5834\u5408\u306b\u4e00\u5b9a\u306e\u884c\u70ba\u304c\u6cd5\u5f8b\u4e0a\u306e\u8981\u4ef6\u3068\u3055\u308c\u3066\u3044\u308b\u3068\u304d\u306b\u3001\u305d\u306e\u8981\u4ef6\u3092\u5145\u8db3\u3057\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4e00\u5b9a\u306e\u5834\u5408\u306b\u3001\u305d\u306e\u8981\u4ef6\u3092\u5145\u305f\u3057\u305f\u3068\u540c\u69d8\u306e\u6cd5\u5f8b\u52b9\u679c\u3092\u8a8d\u3081\u308b\u898f\u5b9a\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[163,366],"backnumber":[1748],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 16:37:13","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/47038"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=47038"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/47038\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=47038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=47038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=47038"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=47038"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=47038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}