{"id":51120,"date":"2014-08-07T10:12:33","date_gmt":"2014-08-07T01:12:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=51120"},"modified":"2014-08-26T21:56:32","modified_gmt":"2014-08-26T12:56:32","slug":"tax-article-112","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-112\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301041\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e27\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\u301041\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\u306e27\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=\"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;\">\u2460\u3000\u5ba5\u6055\u898f\u5b9a\u306e\u610f\u7fa9\u3068\u4f8b\u793a\u3000\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<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\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\u3000\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<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\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\u3000\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\">\u7b2c39\u56de\u53c2\u7167<\/a>\u3011\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\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<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u3000\u3010<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-109\/\" target=\"_blank\">\u524d\u56de\u53c2\u7167<\/a>\u3011<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u3001\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u3001\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u300d<\/strong><\/h4>\n<p>\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u306f\u3001\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u3088\u308a\u3082\u5e83\u3044\u6982\u5ff5\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u3001\u539f\u5247\u7684\u306a\u3042\u308a\u65b9\u3068\u3057\u3066\u306f\u672c\u6765\u8a8d\u3081\u3089\u308c\u306a\u3044\u306f\u305a\u306e\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u672c\u4eba\u306e\u8cac\u3081\u306b\u5e30\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u7279\u5225\u306e\u4e8b\u60c5\u306b\u3088\u3063\u3066\u4f8b\u5916\u7684\u306a\u4e8b\u614b\u3084\u53d6\u6271\u3044\u3092\u8a8d\u3081\u308b\u3053\u3068\u3092\u3057\u3066\u3082\u81f4\u3057\u65b9\u306e\u306a\u3044\u7406\u7531\u3001\u3059\u306a\u308f\u3061\u300c\u3084\u3080\u3092\u5f97\u305a\u3053\u3046\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u7279\u5225\u306a\u7406\u7531\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u4f7f\u308f\u308c\u308b\u3002<\/p>\n<p>\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u306b\u3064\u3044\u3066\u306f\u3053\u306e\u3088\u3046\u306b\u8aac\u660e\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u304c\u3001\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u3092\u8a8d\u3081\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u7136<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-109\/\" target=\"_blank\">\u524d\u56de\u306b\u8a18\u3057\u305f<\/a>\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u3082\u8a8d\u3081\u3089\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u304b\u3089\u3001\u3053\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u306f\u3001\u3053\u306e\u300c\u3084\u3080\u3092\u5f97\u305a\u3053\u3046\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u7279\u5225\u306a\u7406\u7531\u300d\u306e\u4ed6\u306b\u3001\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u3082\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-51382\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/zeihou41-1.png\" alt=\"\" width=\"450\" height=\"234\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/08\/zeihou41-1.png 523w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/08\/zeihou41-1-300x156.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/p>\n<p>\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c23\u6761\u7b2c\uff12\u9805\u306b\u3088\u308b\u4f7f\u7528\u4f8b\u3092\u898b\u3066\u307f\u3088\u3046\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u56fd\u7a0e\u901a\u5247\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u305d\u306e\u4ed6\u5f53\u8a72\u56fd\u7a0e\u306e\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u5f8c\u306b\u751f\u3058\u305f\u524d\uff12\u53f7\u306b\u985e\u3059\u308b\u653f\u4ee4\u3067\u5b9a\u3081\u308b<span style=\"color: #ff0000;\">\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531<\/span>\u304c\u3042\u308b\u3068\u304d\u3002\u3000\u3000\u5f53\u8a72\u7406\u7531\u304c\u751f\u3058\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\uff12\u6708\u4ee5\u5185<\/p>\n<\/div>\n<p>\u3053\u306e\u300c\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u3092\u53d7\u3051\u3066\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4\u7b2c\uff16\u6761\u7b2c\uff11\u9805\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 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15px;\">\uff08\u4ee5\u4e0b\u7565\uff09<\/p>\n<\/div>\n<p>\u3053\u306e\u6761\u6587\u3067\u306f\u4e8b\u7531\u306e\u5f8c\u306b\u300c\u767a\u751f\u300d\u304c\u7d9a\u3044\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u300c\u7406\u7531\u300d\u3068\u3044\u3046\u3088\u308a\u3082\u300c\u4e8b\u60c5\u300d\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u3066\u3044\u308b\u305f\u3081\u300c\u4e8b\u7531\u300d\u3068\u3055\u308c\u3066\u3044\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\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u306f\u3001\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u3088\u308a\u3082\u5e83\u3044\u6982\u5ff5\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u3001\u539f\u5247\u7684\u306a\u3042\u308a\u65b9\u3068\u3057\u3066\u306f\u672c\u6765\u8a8d\u3081\u3089\u308c\u306a\u3044\u306f\u305a\u306e\u3082\u306e\u3067\u3042\u308b\u304c\uff0c\u672c\u4eba\u306e\u8cac\u3081\u306b\u5e30\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u7279\u5225\u306e\u4e8b\u60c5\u306b\u3088\u3063\u3066\u4f8b\u5916\u7684\u306a\u4e8b\u614b\u3084\u53d6\u6271\u3044\u3092\u8a8d\u3081\u308b\u3053\u3068\u3092\u3057\u3066\u3082\u81f4\u3057\u65b9\u306e\u306a\u3044\u7406\u7531\u3001\u3059\u306a\u308f\u3061\u300c\u3084\u3080\u3092\u5f97\u305a\u3053\u3046\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u7279\u5225\u306a\u7406\u7531\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u4f7f\u308f\u308c\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":[1756],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 23:37:00","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/51120"}],"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=51120"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/51120\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=51120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=51120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=51120"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=51120"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=51120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}