{"id":50499,"date":"2014-08-07T10:16:54","date_gmt":"2014-08-07T01:16:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=50499"},"modified":"2014-08-07T11:34:50","modified_gmt":"2014-08-07T02:34:50","slug":"corporation-article-204","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-204\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0961\u3015\u3000\u56fd\u7a0e\u5e81\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\u300c\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u9023\u7d50\u627f\u8a8d\u53d6\u6d88\u5f8c\u306b\u6c7a\u7b97\u671f\u5909\u66f4\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u300d\u306e\u89e3\u8aac"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\">\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 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target=\"_blank\">\uff08\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\uff09\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u9023\u7d50\u627f\u8a8d\u53d6\u6d88\u5f8c\u306b\u6c7a\u7b97\u671f\u5909\u66f4\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u7167\u4f1a\u306e\u4e8b\u5b9f\u95a2\u4fc2\u306f\u4e0b\u8a18\u306e\u8a18\u8f09\u306e\u3068\u304a\u308a\u3067\u3042\u308b\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:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u4e8b\u696d\u5e74\u5ea6\uff08\u5358\u4f53\u7533\u544a\uff09<\/p>\n<\/div>\n<p>\u3053\u308c\u306b\u5bfe\u3059\u308b\u5927\u962a\u56fd\u7a0e\u5c40\u306e\u56de\u7b54\u3068\u3057\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:#333399;\">\n\t\t<p><strong>\u3000<\/strong>\u6a19\u984c\u306e\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u7406\u7531\u304b\u3089\u3001\u8cb4\u898b\u306e\u3068\u304a\u308a\u53d6\u308a\u6271\u308f\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<br 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class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p>\u6cd5\u4eba\u306e\u8ca1\u7523\u53ca\u3073\u640d\u76ca\u306e\u8a08\u7b97\u306e\u5358\u4f4d\u3068\u306a\u308b\u671f\u9593\u3067\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u53c8\u306f\u6cd5\u4eba\u306e\u5b9a\u6b3e\u3001\u5bc4\u9644\u884c\u70ba\u3001\u898f\u5247\u3001\u898f\u7d04\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e\u306b\u5b9a\u3081\u308b\u3082\u306e\u3092\u3044\u3044\u3001\uff08\u4e2d\u7565\uff09\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306e\u671f\u9593\u304c\uff11\u5e74\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u671f\u9593\u3092\u305d\u306e\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff11\u5e74\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u5404\u671f\u9593\uff08\u6700\u5f8c\u306b\uff11\u5e74\u672a\u6e80\u306e\u671f\u9593\u3092\u751f\u3058\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u4e00\u5e74\u672a\u6e80\u306e\u671f\u9593\uff09\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p>\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u4e00\u822c\u7684\u306a\u682a\u5f0f\u4f1a\u793e\u306e\u4e8b\u696d\u5e74\u5ea6\u3068\u306f\u3001\u5b9a\u6b3e\u3067\u898f\u5b9a\u3055\u308c\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u3053\u3068\u3092\u3044\u3046\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u3053\u308c\u307e\u3067\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3092\u4e00\u5ea6\u6e05\u7b97\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u305f\u3081\u306e\u671f\u9593\uff08\u3064\u307e\u308a\u300c\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u300d\uff09\u3092\u8a2d\u3051\u3066\u3044\u308b\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:#333399;\">\n\t\t<p><strong>\u3000<\/strong>\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u4e0b\u3067\u306f\u3001\u4e8b\u8c61\u306b\u3088\u3063\u3066\u8907\u6570\u306e\u9023\u7d50\u6cd5\u4eba\u304c\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c14\u6761\u306e\u898f\u5b9a\u306f\u5bfe\u8c61\u6cd5\u4eba\u3092\u67f1\u66f8\u306b\u3057\u3001\u4e8b\u8c61\u304c\u751f\u3058\u305f\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9593\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u3053\u308c\u3092\u533a\u5206\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u4f8b\u3048\u3070\u3001\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u5b9a\u6b3e\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u5e74\u5ea6\u304c\u9023\u7d50\u89aa\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\uff08\u9023\u7d50\u89aa\u6cd5\u4eba\u4e8b\u696d\u5e74\u5ea6\u3068\u3044\u3046\uff09\u3068\u7570\u306a\u308b\u5834\u5408\u3001\u3064\u307e\u308a\u3001\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u53ca\u3073\u7d42\u4e86\u306e\u65e5\u304c\u9023\u7d50\u89aa\u6cd5\u4eba\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u53ca\u3073\u7d42\u4e86\u306e\u65e5\u3067\u306a\u3044\u5834\u5408\uff08\u4e00\u5b9a\u306e\u5834\u5408\u3092\u9664\u304f\uff09\u306b\u306f\u3001\u305d\u306e\u9023\u7d50\u89aa\u6cd5\u4eba\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\u305d\u306e\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\u3092\u305d\u306e\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u3068\u307f\u306a\u3057\u3066\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u3068\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u5408\u308f\u305b\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\uff08\u6cd5\u6cd514\u2460\u56db\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/tax-city61-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-50500\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/tax-city61-1.png\" alt=\"\" width=\"650\" height=\"184\" \/><\/a><\/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:#333399;\">\n\t\t<p><strong>\u3000<\/strong>\u3053\u306e\u305f\u3081\u3001\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306e\u898f\u5b9a\u3092\u9069\u7528\u3057\u305f\u5f8c\u306b\u3001\u66f4\u306b\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u304c\u751f\u3058\u308b\u5225\u306e\u65b0\u305f\u306a\u4e8b\u8c61\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u76f4\u524d\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9593\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u65b0\u305f\u306a\u4e8b\u8c61\u306e\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u305d\u308c\u305e\u308c\u9069\u7528\u3055\u308c\u308b\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u305d\u306e\u65b0\u305f\u306a\u4e8b\u8c61\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u4ee5\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u6d17\u3044\u66ff\u3048\u3066\u3044\u304f\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u9023\u7d50\u5b50\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3001\u5225\u306e\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u304c\u751f\u3058\u308b\u5225\u306e\u4e8b\u8c61\u3001\u4f8b\u3048\u3070\u3001\u305d\u306e\u9023\u7d50\u5b50\u6cd5\u4eba\u304c\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u3068\u306e\u9593\u306b\u9023\u7d50\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u3092\u6709\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5225\u306e\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u3001\u305d\u306e\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\uff08\u6cd5\u6cd514\u2460\u516b\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u305d\u306e\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\u305d\u306e\u6709\u3057\u306a\u304f\u306a\u3063\u305f\u65e5\uff08\u2461\u2462\u306b\u304a\u3044\u3066\u300c\u96e2\u8131\u65e5\u300d\u3068\u3044\u3046\uff09\u306e\u524d\u65e5\u307e\u3067\u306e\u671f\u9593<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u305d\u306e\u96e2\u8131\u65e5\u304b\u3089\u305d\u306e\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306e\u671f\u9593<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u305d\u306e\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u305d\u306e\u7fcc\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306e\u671f\u9593<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/tax-city61-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-50500\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/tax-city61-2.png\" alt=\"\" width=\"650\" height=\"188\" \/><\/a><\/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:#333399;\">\n\t\t<p><strong>\u3000<\/strong>\u3053\u306e\u70b9\u3001\u6c7a\u7b97\u671f\u5909\u66f4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u540c\u69d8\u306e\u8003\u3048\u65b9\u306b\u3088\u308a\u3001\u76f4\u524d\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9593\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u305d\u306e\u6c7a\u7b97\u671f\u5909\u66f4\u306e\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u4ee5\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u305d\u306e\u671f\u9593\u3092\u5909\u66f4\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u6cd5\u4eba\u306b\u6c7a\u7b97\u671f\u5909\u66f4\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9593\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u4e8b\u696d\u5e74\u5ea6\u3068\u306a\u308b\u671f\u9593\u3092\u5909\u66f4\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308b\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:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u6cd5\u4eba\u7a0e\u6cd5\u7b2c14\u6761\u306b\u304a\u3044\u3066\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u3068\u5185\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u306b\u5f53\u8a72\u5185\u56fd\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u305d\u306e\u751f\u3058\u305f\u65e5\u306b\u304a\u3044\u3066\u9023\u7d50\u7d0d\u7a0e\u306e\u627f\u8a8d\u3092\u53d6\u308a\u6d88\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u540c\u6761\u7b2c\uff11\u9805\u7b2c11\u53f7\u306f\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u5404\u671f\u9593\u3092\u5f53\u8a72\u9023\u7d50\u89aa\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u3068\u307f\u306a\u3059\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\u652f\u914d\u65e5\u306e\u524d\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u9023\u7d50\u7533\u544a\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u652f\u914d\u65e5\u304b\u3089\u305d\u306e\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u5358\u4f53\u7533\u544a\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u305d\u306e\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u5f53\u8a72\u7fcc\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u5358\u4f53\u7533\u544a\uff09<\/p>\n<\/div>\n<p>\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\uff13\u6708\u6c7a\u7b97\u3068\u3057\u305f\u5834\u5408\u306b\u3001\u4e0a\u8a18\u306e\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u3092\u56f3\u3067\u8868\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/tax-city61-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-50500\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/tax-city61-3.png\" alt=\"\" width=\"650\" height=\"141\" \/><\/a><\/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:#333399;\">\n\t\t<p><strong>\u3000<\/strong>\u3053\u306e\u5834\u5408\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u3067\u3042\u3063\u305f\u6cd5\u4eba\u306b\u3068\u3063\u3066\u3001\u2461\u306e\u7d42\u671f\u306f\u3001\u305d\u306e\u6cd5\u4eba\u306e\u672c\u6765\u306e\u5358\u4f53\u306e\u4e8b\u696d\u5e74\u5ea6\uff08\u8ab2\u7a0e\u6a19\u6e96\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u8a08\u7b97\u671f\u9593\uff09\u306e\u7d42\u671f\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u300c\u305d\u306e\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u3057\u305f\u304c\u3063\u3066\u3001\u2461\u306e\u671f\u9593\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u3001\u6c7a\u7b97\u671f\u5909\u66f4\u306b\u3088\u308a\u4e8b\u696d\u5e74\u5ea6\uff08\u8ab2\u7a0e\u6a19\u6e96\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u8a08\u7b97\u671f\u9593\uff09\u306e\u7d42\u671f\u304c\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5909\u66f4\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u671f\u304c\u3001\u2461\u306e\u671f\u9593\u306e\u7d42\u671f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u3068\u306f\u3001\u9023\u7d50\u6cd5\u4eba\u306e\u9023\u7d50\u89aa\u6cd5\u4eba\u4e8b\u696d\u5e74\u5ea6\uff08\u305d\u306e\u9023\u7d50\u6cd5\u4eba\u306b\u4fc2\u308b\u9023\u7d50\u89aa\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u3044\u3046\uff09\u958b\u59cb\u306e\u65e5\u304b\u3089\u305d\u306e\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\u3068\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u6cd515\u306e\uff12\uff09\u3002\u3064\u307e\u308a\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u306e\u5b9a\u6b3e\u7b49\u306b\u898f\u5b9a\u3055\u308c\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u3088\u308a\u3001\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u304c\u6c7a\u5b9a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u305d\u306e\u9023\u7d50\u89aa\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u304c\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u3082\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\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:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u672c\u4ef6\u3078\u306e\u5f53\u3066\u306f\u3081<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3000<\/strong>\u3054\u7167\u4f1a\u306e\u4e8b\u5b9f\u306f\u3001\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u4ed6\u306e\u5185\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u306b\u5f53\u8a72\u4ed6\u306e\u5185\u56fd\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u3044\u3063\u305f\u3093\u305d\u308c\u305e\u308c\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u3001\u66f4\u306b\u305d\u306e\u533a\u5206\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u3068\u307f\u306a\u3055\u308c\u305f\u671f\u9593\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u9023\u7d50\u89aa\u6cd5\u4eba\u306e\u4f1a\u8a08\u671f\u9593\u304c\u5909\u66f4\u3055\u308c\u308b\u3068\u3044\u3063\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u9023\u7d50\u627f\u8a8d\u306e\u53d6\u6d88\u3057<br \/>\n<strong>\u3000<\/strong>\u8cb4\u793e\u306f\u3001\u672c\u4ef6\u682a\u5f0f\u4ea4\u63db\u306b\u3088\u308a\uff38\u65e5\u306b\uff21\u793e\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c\uff14\u6761\u306e\uff15\u7b2c\uff12\u9805\u7b2c\uff11\u53f7\u306e\u898f\u5b9a\u306b\u3088\u308a\u540c\u65e5\u306b\u304a\u3044\u3066\u9023\u7d50\u7d0d\u7a0e\u306e\u627f\u8a8d\u306f\u53d6\u308a\u6d88\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u305d\u306e\u307f\u306a\u3055\u308c\u305f\u65e5\u4ee5\u5f8c\u306e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u52b9\u529b\u3092\u5931\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u9023\u7d50\u89aa\u6cd5\u4eba\u306f\u3001\u5185\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u306b\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u751f\u3058\u305f\u65e5\u306b\u304a\u3044\u3066\u3001\u9023\u7d50\u7d0d\u7a0e\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\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:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6<br \/>\n<strong>\u3000<\/strong>\u8cb4\u793e\u306f\u3001\u4e0a\u8a18\uff08\uff11\uff09\u306e\u3068\u304a\u308a\u9023\u7d50\u7d0d\u7a0e\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u307e\u3067\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u306e\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u672c\u4ef6\u682a\u5f0f\u4ea4\u63db\u306b\u3088\u308a\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306e\u4e2d\u9014\u306b\uff21\u793e\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c14\u6761\u7b2c\uff11\u9805\u7b2c11\u53f7\u306e\u898f\u5b9a\u306b\u3088\u308a\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u304c\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u3059\u306a\u308f\u3061\u3001<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u305d\u306e\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\u652f\u914d\u65e5\u306e\u524d\u65e5\u307e\u3067\u306e\u671f\u9593<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u5f53\u8a72\u652f\u914d\u65e5\u304b\u3089\u305d\u306e\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306e\u671f\u9593<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u305d\u306e\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u5f53\u8a72\u7fcc\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\u3068\u3044\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u304c\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u3053\u306e\u70b9\u3001\u2460\u53ca\u3073\u2461\u306b\u304a\u3051\u308b\u300c\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u300d\u3068\u306f\u3001\u5e73\u621026\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff12\u670828\u65e5\u307e\u3067\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u3044\u3044\u3001\u300c\u652f\u914d\u65e5\u300d\u3068\u306f\u3001\uff38\u65e5\u3092\u3044\u3046\u3053\u3068\u304b\u3089\u3001\u2460\u304b\u3089\u2462\u307e\u3067\u306e\u305d\u308c\u305e\u308c\u306e\u671f\u9593\u306f\u6b21\u306e\u3068\u304a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u5e73\u621026\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\uff38\u65e5\u306e\u524d\u65e5\u307e\u3067\u306e\u671f\u9593<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\uff38\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff12\u670828\u65e5\u307e\u3067\u306e\u671f\u9593<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u5e73\u621027\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u5e73\u621028\u5e74\uff12\u670828\u65e5\u307e\u3067\u306e\u671f\u9593<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u56f3\u306b\u3059\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/tax-city61-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-50500\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/tax-city61-4.png\" alt=\"\" width=\"650\" height=\"133\" \/><\/a><\/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:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u4e8b\u696d\u5e74\u5ea6\u306e\u5909\u66f4<br \/>\n<strong>\u3000<\/strong>\u3054\u7167\u4f1a\u306e\u5834\u5408\u3001\u8cb4\u793e\u306f\u3001\u672c\u4ef6\u682a\u5f0f\u4ea4\u63db\u5f8c\u306b\u3001\u4f1a\u8a08\u671f\u9593\u3092\u5e73\u621026\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff12\u670828\u65e5\u307e\u3067\u306e\u671f\u9593\u304b\u3089\u5e73\u621026\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u5909\u66f4\u3057\u307e\u3057\u305f\u304c\u3001\u5909\u66f4\u5f8c\u306e\u4f1a\u8a08\u671f\u9593\u304c\uff11\u5e74\u3092\u8d85\u3048\u308b\u3053\u3068\u304b\u3089\u3001\u6cd5\u4eba\u306e\u8ab2\u7a0e\u6a19\u6e96\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u8a08\u7b97\u671f\u9593\u3067\u3042\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u671f\u306f\u3001\u4f1a\u8a08\u671f\u9593\u306e\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff11\u5e74\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u7d42\u671f\u3067\u3042\u308b\u5e73\u621027\u5e74\uff12\u670828\u65e5\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e0a\u8a18\u2462\u306e\u671f\u9593\u306f\u3001\u5e73\u621027\u5e74\uff13\u6708\uff11\u65e5\uff08\u5e73\u621027\u5e74\uff12\u670828\u65e5\u306e\u7fcc\u65e5\uff09\u304b\u3089\u5e73\u621027\u5e74\uff13\u670831\u65e5\uff08\u5e73\u621027\u5e74\uff13\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\uff09\u307e\u3067\u306e\u671f\u9593\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<strong>\u3000<\/strong>\u3057\u305f\u304c\u3063\u3066\u3001\u8cb4\u793e\u304c\u2462\u306e\u671f\u9593\u306e\u4e2d\u9014\u3067\u7167\u4f1a\u306e\u3068\u304a\u308a\u6c7a\u7b97\u671f\u3092\u5909\u66f4\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u6cd5\u4ee4\u4e0a\u3001\u6b21\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u5e73\u621026\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\uff38\u65e5\u306e\u524d\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u9023\u7d50\u7533\u544a\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\uff38\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff12\u670828\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u5358\u4f53\u7533\u544a\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u5e73\u621027\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u5358\u4f53\u7533\u544a\uff09<\/p>\n<\/div>\n<p>\u7167\u4f1a\u4e8b\u4f8b\u306e\u4e8b\u696d\u5e74\u5ea6\u5909\u66f4\u3067\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u3092\uff12\u6708\u672b\u304b\u3089\uff13\u670831\u65e5\u306b\u5909\u66f4\u3057\u305f\u305f\u3081\u3001\u4f1a\u8a08\u671f\u9593\u306e\u4e8b\u696d\u5e74\u5ea6\u304c\u5e73\u621026\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff13\u670831\u65e5\u306e13\u30f6\u6708\u3068\u306a\u3063\u305f\u3002\u4e8b\u696d\u5e74\u5ea6\u304c\uff11\u5e74\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff11\u5e74\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u5404\u671f\u9593\u304c\u4e8b\u696d\u5e74\u5ea6\u3068\u306a\u308b\uff08\u6cd5\u6cd513\u2460\u4f46\u66f8\uff09\u3002<\/p>\n<p>\u3082\u3057\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u9023\u7d50\u7d0d\u7a0e\u306e\u627f\u8a8d\u53d6\u6d88\u3057\u524d\u306b\u4e8b\u696d\u5e74\u5ea6\u5909\u66f4\u3092\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u4e0b\u56f3\u306e\u3088\u3046\u306b\u3001\uff11\u30f6\u6708\u306e\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u304c\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/tax-city61-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-50500\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/tax-city61-5.png\" alt=\"\" width=\"650\" height=\"78\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\u5b9f\u969b\u306b\u306f\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u306f\u682a\u5f0f\u4ea4\u63db\u306b\u3088\u308a\u9023\u7d50\u7d0d\u7a0e\u306e\u627f\u8a8d\u3092\u53d6\u308a\u6d88\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u5e81\u306e\u56de\u7b54\u306b\u3042\u308b\u3088\u3046\u306b\u3001\u4e0b\u8a18\u306e\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u304c\u751f\u3058\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u5e73\u621026\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u00d7\u65e5\u306e\u524d\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u9023\u7d50\u7533\u544a\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u00d7\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff12\u670828\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u5358\u4f53\u7533\u544a\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u5e73\u621027\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u5358\u4f53\u7533\u544a\uff09<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/tax-city61-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-50500\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/tax-city61-6.png\" alt=\"\" width=\"650\" height=\"151\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\u53c2\u8003\u307e\u3067\u306b\u3001\u3053\u306e\u9023\u7d50\u89aa\u6cd5\u4eba\u306b\u4fc2\u308b\u9023\u7d50\u5b50\u6cd5\u4eba\u304c12\u6708\u6c7a\u7b97\u3060\u3063\u305f\u5834\u5408\u306e\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u5e73\u621026\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u00d7\u65e5\u306e\u524d\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u9023\u7d50\u7533\u544a\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u00d7\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff12\u670828\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u5358\u4f53\u7533\u544a\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u5e73\u621027\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e7412\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u5358\u4f53\u7533\u544a\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u3001<span style=\"color: #800080;\">\u2461<\/span>\u306e\u671f\u9593\u4e2d\u306b\u305d\u306e\u9023\u7d50\u5b50\u6cd5\u4eba\u3067\u3042\u3063\u305f\u6cd5\u4eba\u306e12\u6708\u6c7a\u7b97\u671f\u672b\u304c\u5230\u6765\u3059\u308b\u304c\u3001\u5358\u4f53\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u300112\u6708\u672b\u3092\u4e8b\u696d\u5e74\u5ea6\u672b\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"color: #800080;\">\u2462<\/span>\u306e\u671f\u9593\u4e2d\u306b\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u3067\u3042\u3063\u305f\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u672b\u304c\u5230\u6765\u3059\u308b\u304c\u3001\u4e0a\u8a18<span style=\"color: #800080;\">\u2462<\/span>\u3067\u3044\u3046\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u3068\u306f\u3001\u9023\u7d50\u5b50\u6cd5\u4eba\u3067\u3042\u3063\u305f\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u3044\u3046\u305f\u3081\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u3067\u3042\u3063\u305f\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u672b\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/tax-city61-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-50500\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/tax-city61-7.png\" alt=\"\" width=\"650\" height=\"144\" \/><\/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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd514\u2460\u56db\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd514\u6761\uff11\u9805\uff14\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\u00a0<span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;\">\n\t\t<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u3008\u7a0e\u306e\u8857.jp\u306f<a title=\"\u7a0e\u306e\u8857\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002\u3009<br \/>\n<a title=\"\u7a0e\u306e\u8857.jp\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-3.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p>\u3053\u306e\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306f\u3001\u300e\u4f1a\u793e\u5408\u4f75\u5b9f\u52d9\u5fc5\u643a\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u30fb\u300e\u8a73\u89e3\u30b0\u30eb\uff0d\u30d7\u6cd5\u4eba\u7a0e\u5236\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u53ca\u3073\u6bce\u5e74\u5ea6\u767a\u884c\u306e\u300e\u7a0e\u5236\u6539\u6b63\u306e\u8981\u70b9\u89e3\u8aac\u300f\uff08\u6e05\u6587\u793e\uff09\u306e\u57f7\u7b46\u8005\u6709\u5fd7\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u69cb\u6210\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<br \/>\n\u5f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u306e\u8a71\u984c\u3001\u6cd5\u4ee4\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u306e\u3042\u308b\u4e8b\u9805\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u4e8b\u9805\u3001\u7d0d\u7a0e\u8005\u3068\u5f53\u5c40\u3068\u306e\u9593\u306e\u4e89\u8a1f\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\u3092\u57fa\u306b\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u305d\u306e\u6210\u679c\u3092\uff31\uff06\uff21\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6210\u679c\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001Profession Journal\u306b\u9023\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/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 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