{"id":50041,"date":"2014-07-24T10:13:22","date_gmt":"2014-07-24T01:13:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=50041"},"modified":"2014-10-28T15:37:25","modified_gmt":"2014-10-28T06:37:25","slug":"tax-article-109","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-109\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301040\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e26\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\u301040\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\u306e26\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<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<span style=\"font-size: 12px;\">\uff08\u2460\u3000\u5ba5\u6055\u898f\u5b9a\u306e\u610f\u7fa9\u3068\u4f8b\u793a\uff09\u3010<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-99\/\" target=\"_blank\">\u7b2c37\u56de\u53c2\u7167<\/a>\u3011<\/span><br \/>\n<span style=\"font-size: 12px;\">\uff08\u2461\u3000\u300c\u9055\u6cd5\u300d\u3068\u300c\u4e0d\u6cd5\u300d\u300c\u4e0d\u9069\u6cd5\u300d\u300c\u975e\u5408\u6cd5\u300d\u300c\u4e0d\u5f53\u300d\u300c\u4e0d\u6b63\u300d\u300c\u4e0d\u9069\u5f53\u300d\u300c\u4e0d\u76f8\u5f53\u300d\u300c\u53cd\u6b63\u7fa9\u300d\u300c\u4e0d\u516c\u6b63\u300d\u3010\u524d\u534a\u3011\uff09\u3010<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301038\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e24\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-101\/\" target=\"_blank\">\u7b2c38\u56de\u53c2\u7167<\/a>\u3011<\/span><br \/>\n<span style=\"font-size: 12px;\">\uff08\u2462\u3000\u300c\u9055\u6cd5\u300d\u3068\u300c\u4e0d\u6cd5\u300d\u300c\u4e0d\u9069\u6cd5\u300d\u300c\u975e\u5408\u6cd5\u300d\u300c\u4e0d\u5f53\u300d\u300c\u4e0d\u6b63\u300d\u300c\u4e0d\u9069\u5f53\u300d\u300c\u4e0d\u76f8\u5f53\u300d\u300c\u53cd\u6b63\u7fa9\u300d\u300c\u4e0d\u516c\u6b63\u300d\u3010\u5f8c\u534a\u3011\u3010<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301039\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e25\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-106\/\" target=\"_blank\">\u524d\u56de\u53c2\u7167<\/a>\u3011\uff09<\/span><br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u57fa\u672c\u7684\u306a\u5ba5\u6055\u898f\u5b9a\u300c\u300e\u6b63\u5f53\u306a\u7406\u7531\u300f\u3001\u300e\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300f\u3068\u300e\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300f\u300d<\/strong><\/h4>\n<p><a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-99\/\" target=\"_blank\">\u7b2c37\u56de<\/a>\u3067\u306f\u3001\u5ba5\u6055\u898f\u5b9a\u306e\u4f8b\u3092\u3044\u304f\u3064\u304b\u793a\u3057\u305f\u304c\u3001\u4eca\u56de\u306f\u3001\u3053\u306e\u5ba5\u6055\u898f\u5b9a\u306e\u57fa\u672c\u7684\u306a\u8868\u73fe\u3067\u3042\u308b\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u3001\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u3068\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u898b\u3066\u3044\u3053\u3046\u3002<\/p>\n<h4>\uff08\uff11\uff09\u3000\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d<\/h4>\n<p>\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u306e\u300c\u6b63\u5f53\u300d\u3068\u306f\u4f55\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u300c\u6b63\u5f53\u300d\u306f\u3001\u6b63\u3057\u3044\u3053\u3068\u3001\u9053\u7406\u306b\u304b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3067\u3001\u300c\u9069\u6cd5\u300d\u304c\u6cd5\u4ee4\u306b\u304b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u8868\u3059\u6982\u5ff5\u306a\u306e\u306b\u5bfe\u3057\u3001\u300c\u6b63\u5f53\u300d\u306f\u3001\u4e00\u822c\u7684\u306a\u6b63\u3057\u3055\u3084\u3001\u6b63\u5f53\u6027\u3092\u6307\u3059\u3082\u306e\u3068\u3044\u3048\u308b\u3002<\/p>\n<p><a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301038\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e24\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-101\/\" target=\"_blank\">\u524d\u3005\u56de<\/a>\u300c\u4e0d\u5f53\u300d\u306f\u3001\u901a\u5e38\u5f62\u5f0f\u7684\u306b\u306f\u6cd5\u4ee4\u306b\u9055\u53cd\u3057\u306a\u3044\u304c\u3001\u305d\u306e\u5185\u5bb9\u304c\u5b9f\u8cea\u7684\u306b\u307f\u3066\u59a5\u5f53\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u8868\u3059\u3068\u304d\u306b\u4f7f\u308f\u308c\u308b\u3068\u66f8\u3044\u305f\u3002\u3059\u306a\u308f\u3061\u3001\u901a\u5e38\u306f\u3001\u9055\u6cd5\u3067\u306f\u306a\u3044\u304c\u6b63\u5f53\u3067\u306f\u306a\u3044\u300c\u4e0d\u5f53\u300d\u3068\u3044\u3046\u9818\u57df\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301039\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e25\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-106\/\" target=\"_blank\">\u524d\u56de<\/a>\u300c\u300c\u4e0d\u5f53\u300d\u3067\u306f\u3042\u308b\u304c\u300c\u9055\u6cd5\u300d\u3067\u306f\u306a\u3044\u9818\u57df\u304c\u3042\u308b\u300d\u3068\u66f8\u3044\u305f\u306e\u306f\u3053\u306e\u610f\u5473\u3067\u3042\u308b\uff09\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u3053\u308c\u3092\u88cf\u8fd4\u305b\u3070\u3001\u5358\u306b\u9055\u6cd5\u3067\u306f\u306a\u3044\u306e\u307f\u306a\u3089\u305a\u3001\u6b63\u5f53\u6027\u304c\u554f\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5358\u306b\u9055\u6cd5\u3067\u306f\u306a\u3044\u3001\u3059\u306a\u308f\u3061\u5408\u6cd5\u3067\u3042\u308b\u4ee5\u4e0a\u306e\u3001\u6b63\u5f53\u306a\u7406\u7531\u304c\u554f\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u308b\u306e\u304c\u672c\u6765\u3067\u3042\u308b\u304c\u3001\u898f\u5b9a\u4e0a\u3001\u5358\u306b\u9055\u6cd5\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306e\u554f\u984c\u3068\u3055\u308c\u308b\u7528\u4f8b\u3082\u3042\u308a\u3001\u500b\u3005\u306e\u6761\u6587\u306e\u7acb\u6cd5\u8da3\u65e8\u306b\u7167\u3089\u3057\u3066\u3001\u305d\u306e\u610f\u5473\u30fb\u5185\u5bb9\u3092\u5224\u65ad\u3057\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p><a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301038\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e24\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-101\/\" target=\"_blank\">\u524d\u3005\u56de<\/a>\u306b\u7d39\u4ecb\u3057\u305f\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c65\u6761\u7b2c\uff14\u9805\u306e\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u306b\u3064\u3044\u3066\u306f\u3001\uff24\uff28\uff23\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u306b\u3088\u308c\u3070\u3001\u300c\u7533\u544a\u3057\u305f\u7a0e\u984d\u306b\u4e0d\u8db3\u304c\u751f\u3058\u305f\u3053\u3068\u304c\u3001\u901a\u5e38\u306e\u72b6\u614b\u306b\u304a\u3044\u3066\u7d0d\u7a0e\u8005\u304c\u77e5\u308a\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u7d0d\u7a0e\u8005\u306e\u8cac\u3081\u306b\u4efb\u3058\u3089\u308c\u306a\u3044\u5916\u7684\u4e8b\u60c5\uff08\u305f\u3068\u3048\u3070\u707d\u5bb3\u7b49\uff09\u306b\u3088\u308b\u5834\u5408\u304c\u8003\u3048\u3089\u308c\u3001\u6cd5\u306e\u4e0d\u77e5\u306f\u6b63\u5f53\u306a\u7406\u7531\u3068\u306f\u306a\u3089\u306a\u3044\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u540c\u6761\u306e\u3053\u306e\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u662d\u548c51\u5e74\uff15\u670824\u65e5\u6771\u4eac\u9ad8\u88c1\u5224\u6c7a\uff08\u7a0e\u52d9\u8a34\u8a1f\u8cc7\u659988\u53f7841\u9801\uff09\u306b\u304a\u3044\u3066\u4ee5\u4e0b\u306b\u3088\u3046\u306b\u5224\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<div 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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;\">\u6c11\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c110\u6761\u3000\u524d\u6761\u672c\u6587\u306e\u898f\u5b9a\u306f\u3001\u4ee3\u7406\u4eba\u304c\u305d\u306e\u6a29\u9650\u5916\u306e\u884c\u70ba\u3092\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7b2c\u4e09\u8005\u304c\u4ee3\u7406\u4eba\u306e\u6a29\u9650\u304c\u3042\u308b\u3068\u4fe1\u305a\u3079\u304d<span style=\"color: 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\/>\n\u3057\u305f\u304c\u3063\u3066\u3053\u308c\u306f\u3001\u5584\u610f\u30fb\u7121\u904e\u5931\u3068\u540c\u3058\u610f\u5473\u3068\u306a\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<\/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>\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u306e\u300c\u6b63\u5f53\u300d\u3068\u306f\u4f55\u3067\u3042\u308d\u3046\u304b\u3002<br \/>\n\u300c\u6b63\u5f53\u300d\u306f\u3001\u6b63\u3057\u3044\u3053\u3068\u3001\u9053\u7406\u306b\u304b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3067\u3001\u300c\u9069\u6cd5\u300d\u304c\u6cd5\u4ee4\u306b\u304b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u8868\u3059\u6982\u5ff5\u306a\u306e\u306b\u5bfe\u3057\u3001\u300c\u6b63\u5f53\u300d\u306f\u3001\u4e00\u822c\u7684\u306a\u6b63\u3057\u3055\u3084\u3001\u6b63\u5f53\u6027\u3092\u6307\u3059\u3082\u306e\u3068\u3044\u3048\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":[1754],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 21:08:15","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/50041"}],"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=50041"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/50041\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=50041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=50041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=50041"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=50041"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=50041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}