{"id":50017,"date":"2014-07-31T10:14:58","date_gmt":"2014-07-31T01:14:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=50017"},"modified":"2014-07-30T21:33:14","modified_gmt":"2014-07-30T12:33:14","slug":"corporation-article-200","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-200\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c17\u56de\u3011\u300c\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u8349\u8599\u3000\u4fe1\u4e45<\/strong><\/p>\n<p>&nbsp;<\/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:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f53\u793e\u306f\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u306e\u98df\u6599\u54c1\u88fd\u9020\u696d\u3092\u55b6\u3080\u5185\u56fd\u6cd5\u4eba\uff08\uff13\u6708\u6c7a\u7b97\uff09\u3067\u3042\u308a\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u3068\u6b20\u640d\u306e\u91d1\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u307e\u305f\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9593\u306f\uff11\u5e74\u3067\u3001\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306f\u3044\u305a\u308c\u3082\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u305d\u306e\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u3082\u7d99\u7d9a\u3057\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-50018\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-1.png\" alt=\"\" width=\"471\" height=\"155\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-1.png 673w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-1-300x98.png 300w\" sizes=\"(max-width: 471px) 100vw, 471px\" \/><\/a><br \/>\n\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\u3068\u7fcc\u4e8b\u696d\u5e74\u5ea6\u306b\u7e70\u8d8a\u53ef\u80fd\u3068\u306a\u308b\u984d\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/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:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u8cb4\u793e\u306f\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u7e70\u8d8a\u63a7\u9664\u3055\u308c\u308b\u6b20\u640d\u91d1\u306b80\uff05\u76f8\u5f53\u984d\u306e\u7e2e\u6e1b\u306e\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u3001\u53e4\u3044\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u751f\u3058\u305f\u6b20\u640d\u91d1\u304b\u3089\u9806\u6b21\u7e70\u308a\u8d8a\u3057\u3066\u63a7\u9664\u3057\u30011,500\u4e07\u5186\u3092\u63a7\u9664\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-50018\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-2.png\" alt=\"\" width=\"550\" height=\"157\" \/><\/a><br \/>\n\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u306a\u304b\u3063\u305f\u6b20\u640d\u91d1800\u4e07\u5186\u306f\u3001\u5e73\u621020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u751f\u3058\u305f\u6b20\u640d\u91d1\u3067\u3042\u308b\u305f\u3081\u3001\u5404\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u4ee5\u5f8c\uff19\u5e74\u9593\u3001\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u3068\u306f<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u304b\u3089\u640d\u91d1\u306e\u984d\u3092\u63a7\u9664\u3057\u305f\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u3053\u306e\u6240\u5f97\u306e\u91d1\u984d\u306b\u4e00\u5b9a\u7a0e\u7387\u3092\u4e57\u3058\u3066\u6cd5\u4eba\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u3001<span style=\"color: #b22222;\">\u4e8b\u696d\u5e74\u5ea6\u3054\u3068\u306b\u533a\u5207\u3063\u3066\u884c\u3046\u3053\u3068\u304c\u539f\u5247<\/span>\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6cd5\u4eba\u306f\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u55b6\u3093\u3067\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u6240\u5f97\u306e\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3060\u3051\u8ab2\u7a0e\u3057\u3001\u3042\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u3068\u4ed6\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u3092\u901a\u7b97\u3067\u304d\u306a\u3044\u3068\u3001\u7a0e\u8ca0\u62c5\u304c\u52a0\u91cd\u3068\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u4f8b\u5916\u306e\u4e00\u3064\u3068\u3057\u3066\u3001<span style=\"color: #b22222;\">\u524d\u4e8b\u696d\u5e74\u5ea6\u4ee5\u524d\u306b\u767a\u751f\u3057\u305f\u6b20\u640d\u91d1\u3092\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<strong>\u300e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u300f<\/strong><\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5236\u5ea6\u306e\u3042\u3089\u307e\u3057<\/strong><\/h4>\n<p>\u524d\u4e8b\u696d\u5e74\u5ea6\u4ee5\u524d\u306b\u751f\u3058\u305f\u6b20\u640d\u91d1\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u6b21\u306e<span style=\"color: #b22222;\">\uff13\u3064\u306e\u8981\u4ef6<\/span>\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u6b20\u640d\u91d1\u306e\u3046\u3061<span style=\"color: #b22222;\">\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u63a7\u9664\u524d\u306e\u6240\u5f97\u91d1\u984d\u306e80\uff05<\/span>\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u6cd5\u6cd557\uff09\u3002\u306a\u304a\u3001\u3053\u306e80\uff05\u76f8\u5f53\u984d\u306e\u7e2e\u6e1b\u306e\u5236\u9650\u306f\u3001\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\uff08\u5e73\u621023\u6539\u6b63\u6cd5\u9644\u524710\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5404\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u524d\uff19\u5e74<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u4ee5\u5185\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066<span style=\"color: #b22222;\">\u9752\u8272\u7533\u544a\u66f8<\/span>\u3067\u3042\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u4ee5\u5f8c\u3001\u9023\u7d9a\u3057\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5e73\u621013\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5e73\u621020\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u751f\u3058\u305f\u6b20\u640d\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\uff17\u5e74\u3067\u3059\uff08\u5e73\u621023\u6539\u6b63\u6cd5\u9644\u524714\uff09\u3002<\/span><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e2d\u5c0f\u6cd5\u4eba\u306e\u7279\u4f8b<\/strong><\/h4>\n<p><span style=\"color: #b22222;\">\u4e2d\u5c0f\u6cd5\u4eba<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u7e70\u8d8a\u63a7\u9664\u3055\u308c\u308b\u6b20\u640d\u91d1\u306b<span style=\"color: #b22222;\">80\uff05\u76f8\u5f53\u984d\u306e\u7e2e\u6e1b\u306e\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093<\/span>\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u6b20\u640d\u91d1\u306f\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u63a7\u9664\u524d\u306e\u6240\u5f97\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u6cd5\u6cd557\u246a\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e2d\u5c0f\u6cd5\u4eba\u3068\u306f\u3001\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306e\u3046\u3061100\uff05\u5b50\u6cd5\u4eba\u7b49\u3092\u9664\u304f\u6cd5\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000100\uff05\u5b50\u6cd5\u4eba\u7b49\u3068\u306f\u3001\u2460\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff15\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u7b49\uff08\u4ee5\u4e0b\u300c\u5927\u6cd5\u4eba\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u3001\u2461\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u8907\u6570\u306e\u5927\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e\u5168\u90e8\u3092\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u3057\u305f\u304c\u3063\u3066\u3001\u5927\u6cd5\u4eba\u306e100\uff05\u5b50\u6cd5\u4eba\u306b\u9650\u3089\u305a\u3001\u5927\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u306e\u3059\u3079\u3066\u306b\u3064\u3044\u3066\u3001\u7e70\u8d8a\u63a7\u9664\u3055\u308c\u308b\u6b20\u640d\u91d1\u306b80\uff05\u76f8\u5f53\u984d\u306e\u7e2e\u6e1b\u306e\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6b20\u640d\u91d1\u306e\u63a7\u9664\u5236\u9650<\/strong><\/h4>\n<p><span style=\"color: #b22222;\">\u7279\u5b9a\u652f\u914d\u95a2\u4fc2<\/span>\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u4ee5\u5f8c\uff15\u5e74\u4ee5\u5185\u306b<span style=\"color: #b22222;\">\u4e00\u5b9a\u306e\u4e8b\u7531<\/span>\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6b20\u640d\u7b49\u6cd5\u4eba\u306e\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u898f\u5b9a\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\uff08\u6cd5\u6cd557\u306e\uff12\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u7279\u5b9a\u652f\u914d\u95a2\u4fc2\u300d\u3068\u306f\u3001\u4ed6\u306e\u8005\u304c\u305d\u306e\u6cd5\u4eba\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u3092\u3001\u76f4\u63a5\u307e\u305f\u306f\u9593\u63a5\u306b\u4fdd\u6709\u3059\u308b\u95a2\u4fc2\u305d\u306e\u4ed6\u4e00\u5b9a\u306e\u95a2\u4fc2\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u4e00\u5b9a\u306e\u4e8b\u7531\u300d\u3068\u306f\u3001\u4f8b\u3048\u3070\u3001\u4ed6\u306e\u8005\u306b\u3088\u308b\u7279\u5b9a\u652f\u914d\u95a2\u4fc2\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u6b20\u640d\u91d1\u984d\u7b49\u3092\u6709\u3059\u308b\u6cd5\u4eba\u304c\u3001\u65e7\u4e8b\u696d\uff08\u7279\u5b9a\u652f\u914d\u65e5\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u55b6\u3080\u4e8b\u696d\uff09\u306e\u3059\u3079\u3066\u3092\u5ec3\u6b62\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u65e7\u4e8b\u696d\u306e\u4e8b\u696d\u898f\u6a21\u306e\u304a\u304a\u3080\u306d\uff15\u500d\u3092\u8d85\u3048\u308b\u8cc7\u91d1\u306e\u501f\u5165\u308c\u3092\u884c\u3046\u3053\u3068\u7b49\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u7e70\u8d8a\u63a7\u9664\u306e\u9806\u5e8f<\/strong><\/h4>\n<p>\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u8907\u6570\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u751f\u3058\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"color: #b22222;\">\u6700\u3082\u53e4\u3044\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u751f\u3058\u305f\u3082\u306e\u304b\u3089<\/span>\u9806\u6b21\u3001\u7e70\u308a\u8d8a\u3057\u3066\u63a7\u9664\u3092\u3057\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/12\/12_01.htm\" target=\"_blank\">\u6cd5\u57fa\u901a12\uff0d\uff11\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u6b20\u640d\u91d1\u304c\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\uff19\u5e74\uff08\u307e\u305f\u306f\uff17\u5e74\u9593\uff09\u306b\u7e70\u8d8a\u63a7\u9664\u671f\u9593\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7e70\u8d8a\u63a7\u9664\u671f\u9593\u5185\u306b\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u6b20\u640d\u91d1\u306f\u5207\u308a\u6368\u3066\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u5236\u5ea6\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066<span style=\"color: #b22222;\">\u9752\u8272\u7533\u544a\u66f8<\/span>\u3067\u3042\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u63d0\u51fa\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u304c\u767d\u8272\u7533\u544a\u66f8\u3067\u3042\u3063\u3066\u3082\u3001\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u9023\u7d9a\u3057\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u306e\u3067\u3001\u7121\u7533\u544a\u306e\u4e8b\u696d\u5e74\u5ea6\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u671f\u9593\u306b\u5bfe\u5fdc\u3057\u3001\u5e73\u621013\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5e73\u621020\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u306f\uff17\u5e74\u9593\u306b\u3001\u5e73\u621020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f<span style=\"color: #b22222;\">\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u306f\uff19\u5e74\u9593<\/span>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\uff08\u6cd5\u898f26\u306e\uff13\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u5927\u6cd5\u4eba\uff08\u4e2d\u5c0f\u6cd5\u4eba\u4ee5\u5916\u306e\u6cd5\u4eba\uff09\u3067\u3042\u3063\u305f\u5834\u5408\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u8a08\u7b97\u4f8b<\/strong><\/h4>\n<p>\u8cc7\u672c\u91d1\u984d\uff12\u5104\u5186\u3067\u5927\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7e70\u8d8a\u63a7\u9664\u3055\u308c\u308b\u6b20\u640d\u91d1\u306b80\uff05\u76f8\u5f53\u984d\u306e\u7e2e\u6e1b\u306e\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u3068\u6b20\u640d\u306e\u91d1\u984d\u304c<span style=\"color: #b22222;\">\u8a2d\u554f\u306e<\/span><strong><span style=\"color: #b22222;\">\uff31<\/span><\/strong>\u3068\u540c\u3058\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u63a7\u9664\u524d\u306e\u6240\u5f97\u91d1\u984d\u306e80\uff05\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d1,200\u4e07\u5186\uff08\uff1d1,500\u4e07\u5186\u00d780\uff05\uff09\u3092\u9650\u5ea6\u3068\u3057\u3001\u53e4\u3044\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u751f\u3058\u305f\u6b20\u640d\u91d1\u304b\u3089\u9806\u6b21\u3001\u7e70\u308a\u8d8a\u3057\u3066\u63a7\u9664\u3092\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-50020\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-3.png\" alt=\"\" width=\"596\" height=\"170\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-3.png 854w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-3-300x86.png 300w\" sizes=\"(max-width: 596px) 100vw, 596px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u306a\u304b\u3063\u305f\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u4e2d\u5c0f\u6cd5\u4eba\u3068\u540c\u69d8\u3001\u5404\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u4ee5\u5f8c\uff19\u5e74\u9593\u3001\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u4e2d\u5c0f\u6cd5\u4eba\u3068\u5927\u6cd5\u4eba\u306e\u6bd4\u8f03<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u984d\u304c200\u4e07\u5186\u3067\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u63a7\u9664\u524d\u306e\u6240\u5f97\u91d1\u984d\u304c100\u4e07\u5186\u306e\u5834\u5408\u306b\u306f\u3001200\u4e07\u5186\u306e\u3046\u3061100\u4e07\u5186\u304c\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u306f\uff10\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5927\u6cd5\u4eba\uff08\u4e2d\u5c0f\u6cd5\u4eba\u4ee5\u5916\u306e\u6cd5\u4eba\uff09\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u984d\u304c200\u4e07\u5186\u3067\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u63a7\u9664\u524d\u306e\u6240\u5f97\u91d1\u984d\u304c100\u4e07\u5186\u306e\u5834\u5408\u306b\u306f\u3001200\u4e07\u5186\u306e\u3046\u306180\u4e07\u5186\uff08\uff1d100\u4e07\u5186\u00d780\uff05\uff09\u304c\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u306f20\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-50021\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-4.png\" alt=\"\" width=\"650\" height=\"393\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-4.png 970w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/basic-tax17-4-300x181.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5e73\u621023\u6539\u6b63\u6cd5\u30fb\u30fb\u30fb\u7d4c\u6e08\u793e\u4f1a\u306e\u69cb\u9020\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3057\u305f\u7a0e\u5236\u306e\u69cb\u7bc9\u3092\u56f3\u308b\u305f\u3081\u306e\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621023\u5e74\u6cd5\u5f8b\u7b2c114\u53f7\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u4f8b\uff09\u6cd5\u6cd557\u246a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd557\u676111\u9805<\/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\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6700\u7d42\u9031\u3092\u9664\u304f\u9031\u306f\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300d\u304c\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>\u5f53\u793e\u306f\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u306e\u98df\u6599\u54c1\u88fd\u9020\u696d\u3092\u55b6\u3080\u5185\u56fd\u6cd5\u4eba\uff08\uff13\u6708\u6c7a\u7b97\uff09\u3067\u3042\u308a\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u3068\u6b20\u640d\u306e\u91d1\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u307e\u305f\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9593\u306f\uff11\u5e74\u3067\u3001\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306f\u3044\u305a\u308c\u3082\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u305d\u306e\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u3082\u7d99\u7d9a\u3057\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\u3068\u7fcc\u4e8b\u696d\u5e74\u5ea6\u306b\u7e70\u8d8a\u53ef\u80fd\u3068\u306a\u308b\u984d\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\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":[339],"backnumber":[1755],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 20:54:59","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/50017"}],"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=50017"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/50017\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=50017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=50017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=50017"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=50017"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=50017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}