{"id":48784,"date":"2014-07-31T10:17:04","date_gmt":"2014-07-31T01:17:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=48784"},"modified":"2014-07-31T11:32:46","modified_gmt":"2014-07-31T02:32:46","slug":"tax-article-110","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-110\/","title":{"rendered":"\u6539\u6b63\u300e\u7a0e\u7406\u58eb\u6cd5\u300f\u306e\u691c\u8a3c\u3068\u4eca\u5f8c\u3078\u306e\u671f\u5f85\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u7a0e\u7406\u58eb\u696d\u52d9\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805\u30fb\u7a0e\u7406\u58eb\u306e\u4fe1\u983c\u6027\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u300e\u7a0e\u7406\u58eb\u6cd5\u300f\u306e\u691c\u8a3c\u3068\u4eca\u5f8c\u3078\u306e\u671f\u5f85<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u696d\u52d9\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805\u30fb<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u7406\u58eb\u306e\u4fe1\u983c\u6027\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u3000<strong>\u6728\u6751\u3000\u6d69\u4e4b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-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;\"><a title=\"\u6539\u6b63\u300e\u7a0e\u7406\u58eb\u6cd5\u300f\u306e\u691c\u8a3c\u3068\u4eca\u5f8c\u3078\u306e\u671f\u5f85\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u8cc7\u683c\u53d6\u5f97\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-108\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u306f\u3058\u3081\u306b\uff5e\u7a0e\u7406\u58eb\u6cd5\u306e\u6539\u6b63\u8da3\u65e8\uff5e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u7a0e\u7406\u58eb\u8cc7\u683c\u306e\u53d6\u5f97\u306b\u95a2\u3059\u308b\u6539\u6b63<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u8cc7\u683c\u4ed8\u4e0e\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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target=\"_blank\">\u300c\u6539\u6b63\u7a0e\u7406\u58eb\u6cd5\u306e\u3042\u3089\u307e\u3057\uff08\u5e73\u621013\u5e74\uff09\u300d<\/a><br \/>\n<\/div><\/div>\n<p>\u3053\u306e\u3046\u3061\u88dc\u52a9\u7a0e\u7406\u58eb\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u524d\u3001\u7a0e\u7406\u58eb\u306e\u696d\u52d9\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u81ea\u3089\u958b\u696d\u3059\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f\u3082\u306e\u304c\u3001\u4ed6\u306e\u7a0e\u7406\u58eb\u53c8\u306f\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u88dc\u52a9\u8005\u3068\u3057\u3066\u5e38\u6642\u5f93\u4e8b\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u88dc\u52a9\u7a0e\u7406\u58eb\u300d\u3068\u3057\u3066\u696d\u52d9\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u88dc\u52a9\u7a0e\u7406\u58eb\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5f93\u4e8b\u3059\u308b\u7a0e\u7406\u58eb\u7b49\u304c\u53d7\u4efb\u3057\u305f\u6848\u4ef6\u306b\u3064\u3044\u3066\u696d\u52d9\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u306e\u3001\u81ea\u5df1\u304c\u76f4\u63a5\u53d7\u4efb\u3057\u3066\u696d\u52d9\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u305f\u3002<!--more--><\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u3053\u308c\u3092\u3088\u308a\u67d4\u8edf\u306b\u3057\u3066\u3001\u305d\u306e\u6240\u5c5e\u3059\u308b\u7a0e\u7406\u58eb\u7b49\u306e\u627f\u8afe\u3092\u5f97\u308b\u306a\u3069\u3001\u4e00\u5b9a\u306e\u624b\u7d9a\u3092\u7d4c\u308b\u3053\u3068\u3067\u3001\u81ea\u5df1\u304c\u76f4\u63a5\u4f9d\u983c\u8005\u304b\u3089\u6848\u4ef6\u3092\u53d7\u4efb\u3057\u3066\u7a0e\u7406\u58eb\u696d\u52d9\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u624b\u7d9a\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u7a0e\u7406\u58eb\u6cd5\u65bd\u884c\u898f\u5247\uff11\u6761\u306e\uff12\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFA500;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2460<\/span>\u3000\u6240\u5c5e\u3059\u308b\u7a0e\u7406\u58eb\u53c8\u306f\u7a0e\u7406\u58eb\u6cd5\u4eba\u304b\u3089\u627f\u8afe\u66f8\u3092\u5f97\u308b\u3053\u3068\uff08\u4f9d\u983c\u8005\u306b\u306f\u627f\u8afe\u66f8\u306e\u5199\u3057\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u4e0b\u8a18\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3001\u81ea\u3089\u7f72\u540d\u62bc\u5370\u3057\u305f\u66f8\u9762\u3092\u4f5c\u6210\u3057\u3001\u4f9d\u983c\u8005\u306b\u4ea4\u4ed8\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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