{"id":51825,"date":"2014-08-21T10:30:50","date_gmt":"2014-08-21T01:30:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=51825"},"modified":"2014-08-27T10:06:54","modified_gmt":"2014-08-27T01:06:54","slug":"information-69","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-69\/","title":{"rendered":"Profession Journal No.82\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\uff01\uff5e\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-44581 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/PJ-top.png\" alt=\"\" width=\"640\" height=\"135\" \/><\/p>\n<p>2014\u5e748\u670821\u65e5\uff08\u6728\uff09AM10:30\u3001<a title=\"Profession Journal No.82\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?magazine_no=82&amp;magazine_date=20140821\">Profession Journal \u00a0No.82<\/a>\u00a0\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F5F5F5;color:#432f2f;border-color:#432f2f;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#432f2f;\"><\/div>\n<p>\u963f\u90e8\u6cf0\u4e45\u7d4c\u56e3\u9023\u5e38\u52d9\u7406\u4e8b\u306b\u3088\u308b<strong>\u300e\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300f<\/strong>\u3002\u4eca\u56de\u306f\u3001\u305d\u306e\u5f71\u97ff\u304c\u4eca\u5f8c\u3069\u306e\u3088\u3046\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u53ca\u307c\u3059\u306e\u304b\u6ce8\u8996\u3055\u308c\u308b\u300eBEPS\u884c\u52d5\u8a08\u753b\u300f\u306b\u3064\u3044\u3066\u3001\u7279\u306b\u300c\u884c\u52d5\u8a08\u753b13\u3000\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u300d\u3092\u4e2d\u5fc3\u306b\u3001<a title=\"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c10\u56de\u3011\u300cBEPS\u884c\u52d5\u8a08\u753b13\u300e\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u300f\u3092\u3081\u3050\u308b\u52d5\u5411\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-113\/\">\u6700\u65b0\u306e\u52d5\u5411\u3092\u7d39\u4ecb<\/a>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u9152\u4e95\u514b\u5f66\u4e2d\u592e\u5927\u5b66\u6559\u6388\u306b\u3088\u308b\u300e\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u300f\u306f\u3001\u5148\u9031\u306e\u590f\u5b63\u4f11\u520a\u306b\u3088\u308a\u4eca\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002\u30c6\u30fc\u30de\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c19\u56de\u3011\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300e\u533b\u85ac\u54c1\u300f\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-105\/\">\u524d\u56de\u306b\u7d9a\u304d<\/a>\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300e\u533b\u85ac\u54c1\u300f\u300d\u306b\u3064\u3044\u3066 \u3002<br \/>\n<strong>\u81ea\u7136\u533b\u98df\u54c1\u306e\u8cfc\u5165\u8cbb\u7528\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b<\/strong>\u3001<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c20\u56de\u3011\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300e\u533b\u85ac\u54c1\u300f\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-114\/\">\u5207\u308a\u8fbc\u3093\u3060\u8ad6\u8003<\/a>\u306b\u6ce8\u76ee\u3067\u3059\u3002<\/p>\n<p>\u5148\u9031\u304b\u3089\u63b2\u8f09\u3057\u3066\u3044\u308b<strong>\u7d4c\u6e08\u7523\u696d\u7701<\/strong>\u7523\u696d\u518d\u751f\u8ab2\u8ab2\u9577\u88dc\u4f50\u306b\u3088\u308b\u300c\u4e8b\u696d\u8005\u7b49\u304b\u3089\u8cea\u554f\u306e\u591a\u3044\u9805\u76ee\u3092\u307e\u3068\u3081\u305f<strong>\u300c\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u306e\u300e\uff31\uff06\uff21\u96c6\u300f<\/strong>\u306b\u3064\u3044\u3066\u300d\u306e\u7b2c\uff12\u56de\u306f\u3001<strong>\u5de5\u696d\u4f1a\u7b49\u306b\u3088\u308b\u8a3c\u660e\u66f8\u767a\u884c\u4ef6\u6570\u304c\u6025\u6fc0\u306a\u4f38\u3073<\/strong>\u3092\u793a\u3057\u3066\u3044\u308b<strong>\u300c\uff21\u985e\u578b\uff08\u5148\u7aef\u8a2d\u5099\uff09\u306b\u4fc2\u308b\u7559\u610f\u70b9\u300d<\/strong>\u306b\u3064\u3044\u3066<a title=\"\u4e8b\u696d\u8005\u7b49\u304b\u3089\u8cea\u554f\u306e\u591a\u3044\u9805\u76ee\u3092\u307e\u3068\u3081\u305f\u300c\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u306e\u300e\uff31\uff06\uff21\u96c6\u300f\u306b\u3064\u3044\u3066\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\uff21\u985e\u578b\uff08\u5148\u7aef\u8a2d\u5099\uff09\u306b\u4fc2\u308b\u7559\u610f\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-207\/\">\u89e3\u8aac\u3055\u308c\u3066\u3044\u307e\u3059<\/a>\u3002<\/p>\n<p>\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u3082\u597d\u8a55\u9023\u8f09\u4e2d\u306e<a title=\"\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5b9f\u52d9\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u300e\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u300f\u306b\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u65b9\u6cd5\u306e\u78ba\u8a8d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-209\/\">\u300e\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5b9f\u52d9\u300f<\/a>\u3067<strong>\u300e\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u300f\u306b\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97<\/strong>\u3057\u305f\u5834\u5408\u306e<strong>\u7533\u544a\u66f8\u53ca\u3073\u4ed8\u8868\u306e\u8a18\u8f09\u65b9\u6cd5<\/strong>\u3092\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5408\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u591a\u304f\u306e\u8457\u4f5c\u306e\u3042\u308b\u91d1\u4e95\u6075\u7f8e\u5b50\u7a0e\u7406\u58eb\u304c<strong>\u4eca\u5e74\u5ea6\u306e\u6d88\u8cbb\u7a0e\u6539\u6b63\u4e8b\u9805<\/strong>\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u6642\u671f\u304b\u3089\u7d4c\u904e\u63aa\u7f6e\u307e\u3067\u3001<a title=\"\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u4e8b\u9805\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u307f\u306a\u3057\u4ed5\u5165\u7387\u306e\u898b\u76f4\u3057\u2460\uff08\u6539\u6b63\u5185\u5bb9\u306e\u78ba\u8a8d\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-53\/\">\u8a73\u7d30\u306a\u89e3\u8aac\u3092\u884c\u3046\u9023\u8f09<\/a>\u304c\u59cb\u307e\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u9069\u7528\u3092\u691c\u8a0e\u4e2d\u306e\u65b9\u306f\u6ce8\u76ee\u306e<strong>\u300e\u8010\u9707\u6539\u4fee\u4fc3\u9032\u7a0e\u5236\u300f<\/strong>\u306b\u95a2\u3059\u308b<a title=\"\u5efa\u7bc9\u7269\u306e\u300e\u8010\u9707\u6539\u4fee\u5de5\u4e8b\u300f\u306b\u4f34\u3046\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\uff5e\u8010\u9707\u6539\u4fee\u4fc3\u9032\u7a0e\u5236\u3092\u4e2d\u5fc3\u306b\uff5e\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u8010\u9707\u6539\u4fee\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u3068\u305d\u306e\u4ed6\u306e\u7559\u610f\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-208\/\">\u89e3\u8aac\u8a18\u4e8b<\/a>\u3082\u304a\u898b\u9003\u3057\u306a\u304f\u3002<\/p>\n<p>\u5e73\u677e\u4e00\u592b\u95a2\u897f\u5b66\u9662\u5927\u5b66\u6559\u6388\u306b\u3088\u308b\u6708\uff11\u56de\u9023\u8f09\u300c\u65e5\u672c\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u601d\u3046\u300d\u3067\u306f\u3001<strong>\u4f1a\u8a08\u6307\u91dd<\/strong>\u3068<strong>\u4f1a\u8a08\u8981\u9818<\/strong>\u3068\u3044\u3046<strong>\uff12\u3064\u306e\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96<\/strong>\u304c\u62b1\u3048\u308b\u30b8\u30ec\u30f3\u30de\u306b\u3064\u3044\u3066<a title=\"\u65e5\u672c\u306e\u4f1a\u8a08\u306b\u3064\u3044\u3066\u601d\u3046\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u201c\uff12\u3064\u306e\u201d\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u304c\u62b1\u3048\u308b\u30b8\u30ec\u30f3\u30de\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-25\/\">\u554f\u984c\u63d0\u8d77\u3092\u884c\u3063\u3066\u3044\u307e\u3059<\/a>\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u5b9f\u52d9\u306b\u5f79\u7acb\u3064\u8a18\u4e8b\u304c\u6e80\u8f09\u3067\u3059\uff01<\/p>\n<\/div>\n<p>Profession Journal\u306e\u89e3\u8aac\u8a18\u4e8b\u306f<span style=\"color: #b22222;\">\u6bce\u9031\u6728\u66dc\u65e5\uff08AM10:30\uff09<\/span>\u306b\u516c\u958b\u3057\u3001<a title=\"Profession Journal \u300a\u901f\u5831\u89e3\u8aac\u300b\" href=\"https:\/\/profession-net.com\/professionjournal\/category\/report\/\"><span style=\"color: #800080;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/span><\/a>\u306b\u3064\u3044\u3066\u306f\u968f\u6642\u516c\u958b\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#fdfbf6;color:#000000;border-color:#432f2f;\">\n\t\t<p><strong><span style=\"color: #432f2f;\">Web\u60c5\u5831\u8a8c Profession Journal\uff08\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\uff09<\/span><\/strong>\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\uff08\u904e\u53bb\u306e\u8a18\u4e8b\u3082\u3059\u3079\u3066\u95b2\u89a7\u53ef\u80fd\uff09\u3002<\/p>\n<p>\u3007\u4f1a\u54e1\u4fa1\u683c\uff1a<span style=\"text-decoration: underline;\">\u6708\u984d1,620\u5186\uff08\u7a0e\u8fbc\uff09<\/span>\uff08\u304a\u5f97\u306a\u5e74\u984d16,200\u5186\uff3b\u7a0e\u8fbc\uff3d\u30d7\u30e9\u30f3\u3082\u3042\u308a\u307e\u3059\u3002\uff09<br \/>\n<strong>\u3000\u3000<\/strong><a href=\"https:\/\/profession-net.com\/login_form\/?action=register\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-46003\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/05\/register.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<p>\u3007\u300c\u4e00\u822c\u4f1a\u54e1\u300d\u306e\u65b9\u304c\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u300d\u3078\u79fb\u884c\u3059\u308b\u306b\u306f\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n<strong>\u3000\u3000<\/strong>\uff26\uff21\uff31\uff3b<a href=\"https:\/\/profession-net.com\/faq\/member_q7\/\">\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306b\u306a\u308a\u305f\u3044\u306e\u3067\u3059\u304c\uff08\u4e00\u822c\u4f1a\u54e1\u306e\u65b9\uff09\u3002<\/a>\uff3d<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/profession-journal\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44583\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/backnumber\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44584\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/backnumber.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>Web\u60c5\u5831\u8a8c Profession 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