{"id":47369,"date":"2014-06-19T10:20:20","date_gmt":"2014-06-19T01:20:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=47369"},"modified":"2014-06-18T20:31:10","modified_gmt":"2014-06-18T11:31:10","slug":"tax-article-100","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-100\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u8ca1\u6e90\u3068\u3057\u3066\u306e\u300e\u81ea\u7136\u5897\u53ce\u300f\u306e\u8003\u3048\u65b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u8ca1\u6e90\u3068\u3057\u3066\u306e\u300e\u81ea\u7136\u5897\u53ce\u300f\u306e\u8003\u3048\u65b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u5e38\u52d9\u7406\u4e8b\u3000<strong>\u963f\u90e8\u3000\u6cf0\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u672c\u7a3f\u306e\u69cb\u6210\u3011<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u306f\u3058\u3081\u306b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u4e0e\u515a\u7a0e\u8abf\u306e\u52d5\u304d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u653f\u5e9c\uff08\u5b98\u90b8\uff09\u306e\u8003\u3048<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u60f3\u5b9a\u53ef\u80fd\u306a\u7a0e\u53ce\u5897\u3068\u306f<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff15\u3000\u304a\u308f\u308a\u306b<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\uff16\u670813\u65e5\u306e\u7d4c\u6e08\u8ca1\u653f\u8aee\u554f\u4f1a\u8b70\u306b\u304a\u3051\u308b\u300c\u7d4c\u6e08\u8ca1\u653f\u904b\u55b6\u3068\u6539\u9769\u306e\u57fa\u672c\u65b9\u91dd2014\uff08\u3044\u308f\u3086\u308b\u9aa8\u592a\u65b9\u91dd\uff09\u300d\u306e\u7d20\u6848\u5be9\u8b70\u306b\u5148\u7acb\u3063\u3066\u958b\u304b\u308c\u305f\u3001\u5b89\u500d\u7dcf\u7406\u3001\u83c5\u5b98\u623f\u9577\u5b98\u3001\u9ebb\u751f\u8ca1\u52d9\u5927\u81e3\u3001\u7518\u5229\u7d4c\u6e08\u62c5\u5f53\u5927\u81e3\u3001\u91ce\u7530\u81ea\u6c11\u515a\u7a0e\u8abf\u4f1a\u9577\u306e\uff15\u8005\u4f1a\u8ac7\u3067\u3001\u6cd5\u4eba\u7a0e\u6539\u9769\u306b\u3064\u3044\u3066<\/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>\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u3092\u56fd\u969b\u7684\u306b\u905c\u8272\u306a\u3044\u6c34\u6e96\u306b\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3001\u6210\u9577\u5fd7\u5411\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u305f\u6cd5\u4eba\u7a0e\u6539\u9769\u306b\u7740\u624b\u3059\u308b\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u6570\u5e74\u3067\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u309220\u30d1\u30fc\u30bb\u30f3\u30c8\u53f0\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u3002\u3053\u306e\u5f15\u4e0b\u3052\u306f\u3001\u6765\u5e74\u5ea6\u304b\u3089\u958b\u59cb\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u3068\u304c\u5408\u610f\u3055\u308c\u3001\u5e73\u621027\u5e74\u5ea6\u304b\u3089\u306e\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u304c\u3001\u653f\u5e9c\u65b9\u91dd\u3068\u3057\u3066\u78ba\u5b9a\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u306e\u8ca1\u6e90\u306b\u3064\u3044\u3066\u306f\u3001<\/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>\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306e\u52b9\u679c\u306b\u3088\u308a\u65e5\u672c\u7d4c\u6e08\u304c\u30c7\u30d5\u30ec\u3092\u8131\u5374\u3057\u69cb\u9020\u7684\u306b\u6539\u5584\u3057\u3064\u3064\u3042\u308b\u3053\u3068\u3092\u542b\u3081\u3066\u30012020\u5e74\u5ea6\u306ePB\u9ed2\u5b57\u5316\u76ee\u6a19\u3068\u306e\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3088\u3046\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u7b49\u306b\u3088\u308b\u6052\u4e45\u8ca1\u6e90\u306e\u78ba\u4fdd\u3092\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u5e74\u672b\u306b\u5411\u3051\u3066\u8b70\u8ad6\u3092\u9032\u3081\u3001\u5177\u4f53\u6848\u3092\u5f97\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3042\u308b\u3060\u3051\u3067\u3001\u3053\u308c\u304b\u3089\u5e74\u672b\u306e\u300c\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u53d6\u308a\u307e\u3068\u3081\u307e\u3067\u3001\u53b3\u3057\u3044\u8b70\u8ad6\u304c\u7d9a\u304f\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u305d\u306e\u7126\u70b9\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u81ea\u7136\u5897\u53ce\u3092\u8ca1\u6e90\u3068\u3057\u3066\u3069\u3046\u8003\u3048\u308b\u306e\u304b\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u4e0e\u515a\u7a0e\u8abf\u306e\u52d5\u304d<\/strong><\/h4>\n<p>\u653f\u5e9c\u306e\u9aa8\u592a\u65b9\u91dd\u53d6\u308a\u307e\u3068\u3081\u306b\u5148\u884c\u3057\u3066\u3001\uff16\u6708\uff15\u65e5\u3001\u81ea\u6c11\u515a\uff65\u516c\u660e\u515a\u306e\u7a0e\u5236\u5354\u8b70\u4f1a\u306f\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/125084.html\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u6539\u9769\u306b\u5f53\u305f\u3063\u3066\u306e\u57fa\u672c\u8a8d\u8b58\u3068\u8ad6\u70b9<\/a>\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u4e2d\u3067\u306f\u8ca1\u6e90\u306b\u3064\u3044\u3066\u3001\u300c\u56fd\u30fb\u5730\u65b9\u3092\u901a\u3058\u3001\u6052\u4e45\u7684\u306a\u8ca1\u6e90\u3001\u5236\u5ea6\u7684\u306b\u62c5\u4fdd\u3055\u308c\u305f\u5b89\u5b9a\u8ca1\u6e90\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u300d\u3001\u300c\u6cd5\u4eba\u8ab2\u7a0e\u306b\u304a\u3044\u3066\u3001\u5fb9\u5e95\u3057\u305f\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u3084\u5fdc\u76ca\u8ab2\u7a0e\u306e\u5f37\u5316\u3092\u884c\u3044\u3001\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u308b\u305f\u3081\u306e\u8ca1\u6e90\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u300d\u3001\u300c\u6cd5\u4eba\u7a0e\u6539\u9769\u306f\u30012020\u5e74\u5ea6\u306ePB\u9ed2\u5b57\u5316\u76ee\u6a19\u3068\u306e\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u6052\u4e45\u6e1b\u7a0e\u306b\u306f\u6052\u4e45\u8ca1\u6e90\u3092\u78ba\u4fdd\u3059\u308b\u3068\u306e\u65b9\u91dd\u3067\u81e8\u3080\u300d\u306a\u3069\u3001\u5f93\u6765\u306e\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3068\u540c\u69d8\u306e\u8a18\u8ff0\u304c\u7e70\u308a\u8fd4\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\uff16\u6708\uff13\u65e5\u306e\u81ea\u6c11\u515a\u7a0e\u5236\u8abf\u67fb\u4f1a\u6b63\u526f\u9867\u554f\u5e79\u4e8b\u4f1a\u306b\u793a\u3055\u308c\u305f\u539f\u6848\u3067\u306f\u3001\u300c\u6052\u4e45\u7684\u306a\u8ca1\u6e90\u3092\u78ba\u4fdd\u3057\u3001\u7a0e\u53ce\u4e2d\u7acb\u306e\u4e2d\u3067\u5b9f\u73fe\u3057\u3066\u3044\u304f\u300d\u3001\u300c\u5c06\u6765\u306e\u4e0d\u78ba\u5b9f\u306a\u7a0e\u53ce\u5897\u3084\u6052\u4e45\u7684\u306b\u7d9a\u304f\u304b\u3069\u3046\u304b\u5b9a\u304b\u3067\u306a\u3044\u5358\u5e74\u5ea6\u306e\u7a0e\u53ce\u306e\u4e0a\u632f\u308c\u3092\u8ca1\u6e90\u3068\u3059\u308b\u3053\u3068\u306f\u53b3\u306b\u614e\u3080\u3079\u304d\u300d\u3001\u300c\u8db3\u4e0b\u306e\u8ca1\u53ce\u8535\u3084\u5c06\u6765\u306e\u4e0d\u78ba\u304b\u306a\u7a0e\u53ce\u5897\u306b\u983c\u308b\u3053\u3068\u306a\u304f\u3001\u6052\u4e45\u6e1b\u7a0e\u306b\u306f\u6052\u4e45\u8ca1\u6e90\u3092\u78ba\u4fdd\u3059\u308b\u3068\u306e\u65b9\u91dd\u3067\u81e8\u3080\u300d\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u3053\u308c\u3089\u306e\u8868\u73fe\u306f\u3059\u3079\u3066\u6d88\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u6539\u5909\u306f\u3001\u5b98\u90b8\u306e\u610f\u5411\u306b\u6cbf\u3063\u305f\u3082\u306e\u3068\u4f1d\u3048\u3089\u308c\u3066\u3044\u308b\u3002\u3060\u3068\u3059\u308c\u3070\u3001\u5b98\u90b8\u30b5\u30a4\u30c9\u3067\u306f\u3001\u300c\u7a0e\u53ce\u306e\u4e0a\u632f\u308c\u300d\u3084\u300c\u5c06\u6765\u306e\u7a0e\u53ce\u5897\u300d\u3092\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u306e\u8ca1\u6e90\u306b\u30ab\u30a6\u30f3\u30c8\u3057\u3066\u3044\u308b\u3068\u7406\u89e3\u3057\u3066\u3088\u3044\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000 \u653f\u5e9c\uff08\u5b98\u90b8\uff09\u306e\u8003\u3048<\/strong><\/h4>\n<p>\uff16\u670813\u65e5\u306e\u7d4c\u6e08\u8ca1\u653f\u8aee\u554f\u4f1a\u8b70\u5f8c\u306e<a title=\"\u7d4c\u6e08\u8ca1\u653f\u8aee\u554f\u4f1a\u8b70\" href=\"http:\/\/www5.cao.go.jp\/keizai-shimon\/kaigi\/minutes\/2014\/0613\/interview.html\" target=\"_blank\">\u7518\u5229\u5927\u81e3\u306e\u4f1a\u898b<\/a>\u3067\u306f\u3001\u7dcf\u7406\u306e\u8a00\u8449\u3068\u3057\u3066\u3001<\/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>\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306e\u6210\u679c\u3068\u3044\u3046\u306e\u306f\u3044\u308f\u3070\u69cb\u9020\u6539\u9769\u3067\u3042\u308a\u3001\u5e74\u3054\u3068\u306e\u30d5\u30ed\u30c3\u30af\u3067\u51fa\u3066\u304d\u3066\u3044\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3066\u3001\u7d4c\u6e08\u69cb\u9020\u3092\u6539\u9769\u3057\u3088\u3046\u3068\u3057\u3066\u51fa\u3066\u304f\u308b\u3082\u306e\u3068\u3044\u3046\u306e\u306f\u3001\u8a00\u3063\u3066\u307f\u308c\u3070\u69cb\u9020\u7684\u8981\u56e0\u3067\u3042\u308b\u3002\u305d\u308c\u306f\u5e74\u3054\u3068\u306b\u3001\u4eca\u5e74\u306f\u666f\u6c17\u304c\u826f\u304b\u3063\u305f\u3001\u6765\u5e74\u306f\u60aa\u304b\u3063\u305f\u3068\u3044\u3046\u6d6e\u304d\u6c88\u307f\u3068\u306f\u9055\u3046\u8981\u7d20\u304c\u3042\u308b<\/p>\n<\/div>\n<p>\u3068\u4f1d\u3048\u305f\u4e0a\u3067\u3001<\/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>\u69cb\u9020\u7684\u8981\u56e0\u306f\u3088\u308a\u69cb\u9020\u7684\u306a\u4f59\u88d5\u3092\u4f5c\u308a\u51fa\u3059\u3088\u3046\u306a\u3001\u7d4c\u6e08\u5168\u4f53\u306e\u5e95\u4e0a\u3052\u306b\u4f7f\u3063\u3066\u3044\u304f\u3068\u3044\u3046\u8996\u70b9\u306f\u975e\u5e38\u306b\u5927\u4e8b\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u8981\u306f\u3001\u305d\u3046\u3044\u3046\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306e\u69cb\u9020\u6539\u9769\u306b\u3088\u308b\u30d7\u30e9\u30b9\u3068\u3001\u305d\u308c\u304b\u3089\u6052\u4e45\u6e1b\u7a0e\u306b\u306f\u6052\u4e45\u8ca1\u6e90\u3068\u3044\u3046\u8996\u70b9\u3068\u3001\u305d\u308c\u3092\u6700\u5927\u52b9\u7387\u3088\u304f\u7d44\u307f\u5408\u308f\u305b\u308b\u3068\u3002\u305d\u308c\u306f\u3059\u306a\u308f\u3061\u7d4c\u6e08\u6210\u9577\u3092\u4fc3\u3057\u3001\u8ca1\u653f\u518d\u5efa\u3092\u4fc3\u3057\u3066\u3044\u304f\u3068\u3002\u305d\u3053\u306e\u30d9\u30b9\u30c8\u306a\u7d44\u307f\u5408\u308f\u305b\u3092\u9078\u629e\u80a2\u3068\u3057\u3066\u3068\u308b\u3068\u3002\u305d\u3046\u3044\u3046\u4f59\u5730\u3092\u6b8b\u3057\u305f\u8868\u73fe<\/p>\n<\/div>\n<p>\u3067\u3042\u308b\u3068\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u3092\u7d20\u76f4\u306b\u898b\u308c\u3070\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u306e\u8ca1\u6e90\u306f\u3001\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306e\u6210\u679c\u3068\u3057\u3066\u306e\u69cb\u9020\u7684\u306a\u5897\u53ce\u3068\u3001\u6052\u4e45\u7a0e\u6e90\u3068\u306e\u7d44\u307f\u5408\u308f\u305b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>\u7d4c\u6e08\u8ca1\u653f\u8aee\u554f\u4f1a\u8b70\u3067\u306f\u3001\u6c11\u9593\u8b70\u54e1\u306e\u4e3b\u5f35\u3068\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u7387\u5f15\u4e0b\u3052\u3068\u6cd5\u4eba\u7a0e\u53ce\u5897\u306e\u4e21\u7acb\uff08\u3044\u308f\u3086\u308b\u7a0e\u7387\uff65\u7a0e\u53ce\u30d1\u30e9\u30c9\u30c3\u30af\u30b9\uff09\u304c\u7e70\u308a\u8fd4\u3057\u4e3b\u5f35\u3055\u308c\u3001\uff15\u670815\u65e5\u306e<a title=\"\u7d4c\u6e08\u8ca1\u653f\u8aee\u554f\u4f1a\u8b70\" href=\"http:\/\/www5.cao.go.jp\/keizai-shimon\/kaigi\/minutes\/2014\/0515\/shiryo_01_1.pdf\" target=\"_blank\">\u6c11\u9593\u8b70\u54e1\u30da\u30fc\u30d1\u30fc<\/a>\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u8003\u3048\u65b9\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u305f\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<ul>\n<li>\u653f\u5e9c\u306e\u8ca1\u653f\u5065\u5168\u5316\u306e\u53d6\u7d44\u306e\u524d\u63d0\u3068\u306a\u3063\u3066\u3044\u308b\u4e88\u7b97\u7b49\uff082013\u5e74\u5ea6\u88dc\u6b63\u5f8c\u4e88\u7b97\u30fb\u5730\u8ca1\u8a08\u753b\u30012014\u5e74\u5ea6\u5f53\u521d\u4e88\u7b97\u30fb\u5730\u8ca1\u8a08\u753b\uff09\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u53ce\uff08\u56fd\u30fb\u5730\u65b9\uff09\u306e\u30ec\u30d9\u30eb\u3092\u57fa\u6e96\u3068\u3057\u3066\u3001\u7a0e\u53ce\u4e2d\u7acb\u306e\u6539\u9769\u3092\u9032\u3081\u308b\u3079\u304d\u3002<\/li>\n<li>\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306e\u6210\u679c\u3068\u3057\u3066\u3001\u5b9f\u7e3e\u304c\u3053\u306e\u57fa\u6e96\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8d85\u904e\u5206\u3068\u7a0e\u53ce\u4e2d\u7acb\u306e\u6539\u9769\u306b\u3088\u308b\u8ca1\u6e90\u3092\u5408\u308f\u305b\u3066\u3001\u6cd5\u4eba\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u9084\u5143\u3059\u308b\u3053\u3068\u3067\u3001\u300c\u7d4c\u6e08\u518d\u751f\u300d\u3068\u300c\u8ca1\u653f\u5065\u5168\u5316\u300d\u306e\u4e21\u7acb\u3092\u76ee\u6307\u3059\u3079\u304d\u3002<\/li>\n<li>\u3053\u306e\u6e1b\u7a0e\u306e\u4e0b\u3067\u300115\u5e74\u5ea6\u306ePB\u8d64\u5b57\u534a\u6e1b\u306f\u53ef\u80fd\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u7d4c\u6e08\u306e\u597d\u5faa\u74b0\u306e\u7d99\u7d9a\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u7d4c\u6e08\u518d\u751f\u306e\u52b9\u679c\u304c\u6b20\u640d\u6cd5\u4eba\u306e\u6e1b\u5c11\u3068\u8ab2\u7a0e\u6240\u5f97\u306e\u5897\u52a0\u3092\u5f15\u304d\u7d9a\u304d\u3082\u305f\u3089\u3059\u3068\u898b\u8fbc\u307e\u308c\u300120\u5e74\u5ea6PB\u306f\u5f93\u524d\u306e\u898b\u901a\u3057\uff08\u5185\u95a3\u5e9c\u306e\u4e2d\u9577\u671f\u8a66\u7b97\u3067GDP\u6bd41.9\uff05\u306e\u8d64\u5b57\uff09\u304b\u3089\u6539\u5584\u3055\u308c\u308b\u3068\u307f\u3089\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u306f\u3001\u9ebb\u751f\u8ca1\u52d9\u5927\u81e3\u304b\u3089\u5f37\u3044\u53cd\u8ad6\u304c\u306a\u3055\u308c\u305f\u304c\u3001\u5b89\u500d\u7dcf\u7406\u3092\u542b\u3080\u8b70\u8ad6\u306e\u5927\u52e2\u306f\u3001\u6c11\u9593\u8b70\u54e1\u306e\u4e3b\u5f35\u3092\u652f\u6301\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4eca\u56de\u306e\u300c\u9aa8\u592a\u65b9\u91dd\u300d\u306b\u76f4\u7d50\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u60f3\u5b9a\u53ef\u80fd\u306a\u7a0e\u53ce\u5897\u3068\u306f<\/strong><\/h4>\n<p>\u305d\u308c\u3067\u306f\u3001\u4eca\u5f8c\u6570\u5e74\u9593\u3067\u3001\u3069\u306e\u304f\u3089\u3044\u306e\u6cd5\u4eba\u7a0e\u53ce\uff08\u5730\u65b9\u6cd5\u4eba\uff12\u7a0e\u3092\u542b\u3080\uff09\u306e\u4f38\u3073\u304c\u3001\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306e\u6210\u679c\u3068\u3057\u3066\u306e\u69cb\u9020\u7684\u306a\u5897\u53ce\u3068\u3057\u3066\u671f\u5f85\u3067\u304d\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u300c\u9aa8\u592a\u65b9\u91dd\u300d\u3067\u306f\u3001\u300c\u7d4c\u6e08\u597d\u5faa\u74b0\u306e\u74b0\u3092\u66f4\u306b\u62e1\u5927\u3057\u3001\u518d\u751f\u306e10 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\/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47370\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/corporate-tax8-1.png\" alt=\"\" width=\"650\" height=\"451\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/corporate-tax8-1.png 1018w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/corporate-tax8-1-300x208.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u7d4c\u56e3\u9023\u300c<a title=\"\u7d4c\u56e3\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.keidanren.or.jp\/policy\/2014\/050_honbun.pdf#page=7\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u6539\u9769\u306e\u65b9\u5411\u6027\u306b\u3064\u3044\u3066<\/a>\u300dp7\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff15\u3000\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u3082\u3061\u308d\u3093\u3001\u4e0a\u8a18\u306e\u60f3\u5b9a\u306f\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306e\u52b9\u679c\u304c\u4eca\u5f8c\u3068\u3082\u6301\u7d9a\u3057\u3001\u65e5\u672c\u7d4c\u6e08\u304c\u6210\u9577\u8ecc\u9053\u306b\u3042\u308a\u7d9a\u3051\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u9006\u306b\u898b\u308c\u3070\u3001\u7d4c\u6e08\u6210\u9577\u3092\u6301\u7d9a\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u53ce\u76ca\u304c\u62e1\u5927\u3057\u3001\u8a2d\u5099\u6295\u8cc7\u3001\u96c7\u7528\u30fb\u8cc3\u91d1\u3001\u914d\u5f53\u7b49\u304c\u5897\u52a0\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u306a\u524d\u63d0\u3067\u3042\u308b\u3002<\/p>\n<p>\u5b89\u500d\u7dcf\u7406\u306f\u3001\u300c\u6210\u9577\u5fd7\u5411\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u3092\u6570\u5e74\u306720\uff05\u53f0\u306b\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3001\u6765\u5e74\u5ea6\u304b\u3089\u5f15\u304d\u4e0b\u3052\u3092\u958b\u59cb\u3059\u308b\u300d\u3053\u3068\u3092\u660e\u8a00\u3057\u305f\u3002<\/p>\n<p>\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306b\u3088\u308b\u6210\u9577\u306e\u679c\u5b9f\u3092\u6d3b\u7528\u3057\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u30fb\u8ca1\u653f\u5065\u5168\u5316\u30fb\u7d4c\u6e08\u6d3b\u6027\u5316\u306e\u300c\u4e09\u65b9\u4e00\u4e21\u5f97\u300d\u3092\u30d0\u30e9\u30f3\u30b9\u826f\u304f\u5b9f\u73fe\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u3001\u6cd5\u4eba\u7a0e\u8b70\u8ad6\u306f\u6700\u521d\u306e\u30e4\u30de\u3092\u8d8a\u3048\u3066\u3001\u5e74\u672b\u306b\u5411\u3051\u3066\u3001\u3044\u3088\u3044\u3088\u672c\u683c\u7684\u306a\u8ca1\u6e90\u8ad6\u306b\u9032\u3093\u3067\u3044\u304f\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login 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class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\uff16\u670813\u65e5\u306e\u7d4c\u6e08\u8ca1\u653f\u8aee\u554f\u4f1a\u8b70\u306b\u304a\u3051\u308b\u300c\u7d4c\u6e08\u8ca1\u653f\u904b\u55b6\u3068\u6539\u9769\u306e\u57fa\u672c\u65b9\u91dd2014\uff08\u3044\u308f\u3086\u308b\u9aa8\u592a\u65b9\u91dd\uff09\u300d\u306e\u7d20\u6848\u5be9\u8b70\u306b\u5148\u7acb\u3063\u3066\u958b\u304b\u308c\u305f\u3001\u5b89\u500d\u7dcf\u7406\u3001\u83c5\u5b98\u623f\u9577\u5b98\u3001\u9ebb\u751f\u8ca1\u52d9\u5927\u81e3\u3001\u7518\u5229\u7d4c\u6e08\u62c5\u5f53\u5927\u81e3\u3001\u91ce\u7530\u81ea\u6c11\u515a\u7a0e\u8abf\u4f1a\u9577\u306e\uff15\u8005\u4f1a\u8ac7\u3067\u3001\u6cd5\u4eba\u7a0e\u6539\u9769\u306b\u3064\u3044\u3066\u300c\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u3092\u56fd\u969b\u7684\u306b\u905c\u8272\u306a\u3044\u6c34\u6e96\u306b\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3001\u6210\u9577\u5fd7\u5411\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u305f\u6cd5\u4eba\u7a0e\u6539\u9769\u306b\u7740\u624b\u3059\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u6570\u5e74\u3067\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u309220\u30d1\u30fc\u30bb\u30f3\u30c8\u53f0\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u3002\u3053\u306e\u5f15\u4e0b\u3052\u306f\u3001\u6765\u5e74\u5ea6\u304b\u3089\u958b\u59cb\u3059\u308b\u3002\u300d\u3053\u3068\u304c\u5408\u610f\u3055\u308c\u3001\u5e73\u621027\u5e74\u5ea6\u304b\u3089\u306e\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u304c\u3001\u653f\u5e9c\u65b9\u91dd\u3068\u3057\u3066\u78ba\u5b9a\u3057\u305f\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[433],"backnumber":[1749],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 12:47:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/47369"}],"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=47369"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/47369\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=47369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=47369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=47369"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=47369"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=47369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}