{"id":48059,"date":"2014-07-03T10:19:38","date_gmt":"2014-07-03T01:19:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=48059"},"modified":"2018-09-07T11:31:46","modified_gmt":"2018-09-07T02:31:46","slug":"tax-article-104","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-104\/","title":{"rendered":"\u300a\u7de8\u96c6\u90e8\u30ec\u30dd\u30fc\u30c8\u300b\u3000\u7a0e\u8ce0\u4fdd\u967a\u306b\u300c\u4e8b\u524d\u7a0e\u52d9\u76f8\u8ac7\u696d\u52d9\u62c5\u4fdd\u7279\u7d04\u300d\u304c\u767b\u5834"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h6 style=\"text-align: center;\"><span style=\"color: #5f414b;\"><strong>\u300a\u7de8\u96c6\u90e8\u30ec\u30dd\u30fc\u30c8\u300b<\/strong><\/span><\/h6>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u8ce0\u4fdd\u967a\u306b\u300c\u4e8b\u524d\u7a0e\u52d9\u76f8\u8ac7\u696d\u52d9\u62c5\u4fdd\u7279\u7d04\u300d\u304c\u767b\u5834<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal 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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>\u3010\u53c2\u8003\u3011\u3000\u300c<a title=\"\u65e5\u7a0e\u9023\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.zeirishi-hoken.co.jp\/book\/zeibai\/index.html\" target=\"_blank\">\u7a0e\u7406\u58eb\u8077\u696d\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8<\/a>\u300d12\u9801\u53c2\u7167<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u7de8\u96c6\u90e8\u30ec\u30dd\u30fc\u30c8\u300d\u306f\u4e0d\u5b9a\u671f\u63b2\u8f09\u3067\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  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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u7a0e\u7406\u58eb\u696d\u52d9\u306b\u306f\u30ea\u30b9\u30af\u304c\u4ed8\u304d\u307e\u3068\u3046\u304c\u3001\u7a0e\u7406\u58eb\u306e\u7a0e\u52d9\u5224\u65ad\u30df\u30b9\u306b\u3088\u308a\u9867\u554f\u5148\u306b\u640d\u5931\u3092\u751f\u3058\u3055\u305b\u305f\u5834\u5408\u306e\u8ce0\u511f\u3092\u8003\u3048\u308b\u3068\u3001\u3084\u306f\u308a\u52a0\u5165\u3057\u3066\u304a\u304d\u305f\u3044\u306e\u304c\u7a0e\u7406\u58eb\u8077\u696d\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\uff08\u3044\u308f\u3086\u308b\u300c\u7a0e\u8ce0\u4fdd\u967a\u300d\uff09\u3060\u3002<br 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