{"id":52214,"date":"2014-08-28T10:12:21","date_gmt":"2014-08-28T01:12:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=52214"},"modified":"2014-08-27T17:56:58","modified_gmt":"2014-08-27T08:56:58","slug":"tax-article-115","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-115\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301042\u3011\u3000\u3014\u7b2c\uff15\u7ae0\u3015\u6cd5\u4ee4\u7528\u8a9e\uff08\u305d\u306e28\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\u301042\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\u306e28\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\">\u7b2c40\u56de\u53c2\u7167<\/a>\u3011<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\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\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\uff13\uff09\u3000\u300c\u76f8\u5f53\u306e\uff08\u306a\uff09\u7406\u7531\u300d<\/strong><\/h4>\n<p>\u300c\u76f8\u5f53\u306e\u7406\u7531\u300d\u3068\u300c\u7279\u5225\u306e\u4e8b\u60c5\u300d\u306f\u3001<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-112\/\" target=\"_blank\">\u524d\u56de<\/a>\u8ff0\u3079\u305f\u300c\u6b63\u5f53\u306a\u7406\u7531\uff63\u3084\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u7b49\u3068\u306f\u7570\u306a\u308a\u3001\u901a\u5e38\u3001\u516c\u6a29\u529b\u306e\u884c\u4f7f\u306b\u304a\u3051\u308b\u88c1\u91cf\u6a29\u3001\u4f8b\u3048\u3070\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u7b49\u8ab2\u7a0e\u5e81\u306b\u4f55\u3089\u304b\u306e\u88c1\u91cf\u6a29\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u88c1\u91cf\u6a29\u3092\u884c\u4f7f\u3059\u308b\u304b\u5426\u304b\u306e\u9650\u754c\u3092\u753b\u3059\u308b\u57fa\u6e96\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><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\u3005\u56de<\/a>\u3001\u300c\u6b63\u5f53\u306e\u7406\u7531\u300d\u306e\u300c\u6b63\u5f53\u300d\u3068\u306f\u3001\u6b63\u3057\u3044\u3053\u3068\u3001\u9053\u7406\u306b\u304b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3067\u3001\u4e00\u822c\u7684\u306a\u6b63\u3057\u3055\u3084\u3001\u6b63\u5f53\u6027\u3092\u6307\u3059\u3082\u306e\u3067\u3042\u308b\u65e8\u8a18\u3057\u305f\u3002<\/p>\n<p>\u3067\u306f\u300c\u76f8\u5f53\u306e\u7406\u7531\u300d\u306e\u300c\u76f8\u5f53\u300d\u3068\u306f\u4f55\u3067\u3042\u308d\u3046\u304b\u3002<!--more--><\/p>\n<p><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\">\u3010\u7b2c39\u56de\u3011<\/a>\u3067\u8ff0\u3079\u305f\u3088\u3046\u306b\u3001\u4e00\u822c\u7684\u306b\u3001\u300c\u76f8\u5f53\u300d\u306f\u300c\u3075\u3055\u308f\u3057\u3044\u3053\u3068\u300d\uff64\u300c\u3064\u308a\u3042\u3046\u3053\u3068\u300d\u3092\u610f\u5473\u3057\u3066\u3044\u308b\uff08\u306a\u304a\u3053\u306e\u56de\u306b\u3001\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u300c\u76f8\u5f53\u3059\u308b\u300d\u3068\u3044\u3046\u8a9e\u304c\u300c\u5bfe\u5fdc\u3059\u308b\u300d\u3068\u3044\u3046\u3088\u3046\u306a\u30cb\u30e5\u30a2\u30f3\u30b9\u306e\u8a9e\u3068\u3057\u3066\u3082\u4f7f\u308f\u308c\u3066\u3044\u308b\u65e8\u8ff0\u3079\u305f\u304c\u3001\u5f53\u7136\u3053\u306e\u5834\u5408\u306f\u305d\u306e\u610f\u5473\u3067\u306f\u306a\u3044\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u300c\u76f8\u5f53\u306e\u7406\u7531\u300d\u306f\u3001\u300c\u305d\u308c\u306b\u3075\u3055\u308f\u3057\u3044\u7406\u7531\u300d\u300c\u5408\u7406\u7684\u306a\u7406\u7531\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u4f7f\u308f\u308c\u308b\u3002<\/p>\n<p>\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u304c\u300c\u305d\u308c\u306b\u3075\u3055\u308f\u3057\u3044\u7406\u7531\u300d\u3068\u3044\u3048\u308b\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u300c\u5408\u7406\u7684\u306a\u7406\u7531\u300d\u3068\u3044\u3048\u308b\u306e\u304b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u305d\u306e\u8a00\u8449\u304c\u4f7f\u308f\u308c\u3066\u3044\u308b\u6761\u6587\u306e\u7acb\u6cd5\u8da3\u65e8\u306b\u5fdc\u3058\u3066\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u300c\u5408\u7406\u7684\u306a\u7406\u7531\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u5ba2\u89b3\u7684\u306b\u3001\u7d4c\u9a13\u5247\u3084\u6761\u7406\u306b\u5f93\u3063\u3066\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u8a8d\u5b9a\u3055\u308c\u308b\u7406\u7531\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5211\u4e8b\u8a34\u8a1f\u6cd5\u306b\u306f\u4ee5\u4e0b\u306e\u7528\u4f8b\u304c\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u5211\u4e8b\u8a34\u8a1f\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c199\u6761\u3000\u691c\u5bdf\u5b98\u3001\u691c\u5bdf\u4e8b\u52d9\u5b98\u53c8\u306f\u53f8\u6cd5\u8b66\u5bdf\u8077\u54e1\u306f\u3001\u88ab\u7591\u8005\u304c\u7f6a\u3092\u72af\u3057\u305f\u3053\u3068\u3092\u7591\u3046\u306b\u8db3\u308a\u308b<span style=\"color: #ff0000;\">\u76f8\u5f53\u306a\u7406\u7531<\/span>\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u88c1\u5224\u5b98\u306e\u3042\u3089\u304b\u3058\u3081\u767a\u3059\u308b\u902e\u6355\u72b6\u306b\u3088\u308a\u3001\u3053\u308c\u3092\u902e\u6355\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\uff08\u4ee5\u4e0b\u7565\uff09<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u901a\u5e38\u902e\u6355\u306e\u8981\u4ef6\u306e\u4e00\u3064\u3067\u3042\u308a\u300c\u902e\u6355\u306e\u7406\u7531\u300d\u3068\u3044\u308f\u308c\u308b\u3082\u306e\u3067\u308b\u304c\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u7279\u5b9a\u306e\u72af\u7f6a\u306e\u5acc\u7591\u3092\u80af\u5b9a\u3057\u3046\u308b\u3088\u3046\u306a\u5ba2\u89b3\u7684\u30fb\u5408\u7406\u7684\u306a\u6839\u62e0\u304c\u3042\u308b\u3053\u3068\u3092\u3044\u3044\u3001\u3059\u3067\u306b\u635c\u67fb\u6a5f\u95a2\u304c\u96c6\u3081\u305f\u635c\u67fb\u8cc7\u6599\u306b\u57fa\u3065\u3044\u3066\u76f8\u5f53\u9ad8\u5ea6\u306e\u5acc\u7591\u304c\u7d4c\u9a13\u5247\u4e0a\u8a8d\u3081\u3089\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u3057\u304b\u3057\u3001\u5211\u4e8b\u8a34\u8a1f\u6cd5\u7b2c210\u6761\u306b\u3042\u308b\u300c\u7dca\u6025\u902e\u6355\u300d\u306e\u8981\u4ef6\u3068\u3055\u308c\u308b\u300c\u6b7b\u5211\u53c8\u306f\u7121\u671f\u82e5\u3057\u304f\u306f\u9577\u671f\uff13\u5e74\u4ee5\u4e0a\u306e\u61f2\u5f79\u82e5\u3057\u304f\u306f\u7981\u932e\u306b\u3042\u305f\u308b\u7f6a\u3092\u72af\u3057\u305f\u3053\u3068\u3092\u7591\u3046\u306b\u8db3\u308a\u308b\u5145\u5206\u306a\u7406\u7531\u300d\u307b\u3069\u78ba\u5b9f\u306a\u5acc\u7591\u3067\u3042\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u540c\u69d8\u306e\u898f\u5b9a\u3068\u3057\u3066\u3001\u8b66\u5bdf\u5b98\u8077\u52d9\u57f7\u884c\u6cd5\u7b2c\uff12\u6761\u7b2c\uff11\u9805\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u6587\u304c\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u8b66\u5bdf\u5b98\u8077\u52d9\u57f7\u884c\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff12\u6761\u7b2c\uff11\u9805\u3000\u8b66\u5bdf\u5b98\u306f\u3001\u7570\u5e38\u306a\u6319\u52d5\u305d\u306e\u4ed6\u5468\u56f2\u306e\u4e8b\u60c5\u304b\u3089\u5408\u7406\u7684\u306b\u5224\u65ad\u3057\u3066\u4f55\u3089\u304b\u306e\u72af\u7f6a\u3092\u72af\u3057\u3001\u82e5\u3057\u304f\u306f\u72af\u305d\u3046\u3068\u3057\u3066\u3044\u308b\u3068\u7591\u3046\u306b\u8db3\u308a\u308b<span style=\"color: #ff0000;\">\u76f8\u5f53\u306a\u7406\u7531<\/span>\u306e\u3042\u308b\u8005\u53c8\u306f\u65e2\u306b\u884c\u308f\u308c\u305f\u72af\u7f6a\u306b\u3064\u3044\u3066\u3001\u82e5\u3057\u304f\u306f\u72af\u7f6a\u304c\u884c\u308f\u308c\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8005\u3092\u505c\u6b62\u3055\u305b\u3066\u8cea\u554f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u3053\u306b\u3042\u308b\u3088\u3046\u306b\u3001\u8b66\u5bdf\u5b98\u306e\u8077\u52d9\u8cea\u554f\u306f\u5408\u7406\u7684\u306b\u7591\u3044\u5f97\u308b\u7406\u7531\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u540c\u6cd5\u306e\uff11\u6761\uff12\u9805\u306b\u304a\u3044\u3066\u7981\u3058\u3089\u308c\u3066\u3044\u308b\u6a29\u9650\u306e\u884c\u4f7f\u306e\u6feb\u7528\u306e\u307f\u306a\u3089\u305a\u3001\u8b66\u5bdf\u6cd5\u7b2c\uff12\u6761\u7b2c\uff11\u9805\u6240\u5b9a\u306e\u76ee\u7684\u3092\u9038\u8131\u3057\u3066\u884c\u308f\u308c\u305f\u8077\u52d9\u8cea\u554f\u3082\u9055\u6cd5\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u81ea\u885b\u968a\u54e1\u306e\u6b66\u5668\u306e\u4f7f\u7528\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u308b\u81ea\u885b\u968a\u6cd5\u7b2c95\u6761\u306b\u3082\u3001\u3053\u306e\u300c\u76f8\u5f53\u306e\u7406\u7531\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7a0e\u6cd5\u306b\u306f\u3001\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u306b\u4ee5\u4e0b\u306e\u898f\u5b9a\u304c\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u56fd\u7a0e\u5fb4\u53ce\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c143\u6761\u3000\u635c\u7d22\u306f\u3001\u65e5\u6ca1\u5f8c\u304b\u3089\u65e5\u51fa\u524d\u307e\u3067\u306f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u65e5\u6ca1\u524d\u306b\u7740\u624b\u3057\u305f\u635c\u7d22\u306f\u3001\u65e5\u6ca1\u5f8c\u307e\u3067\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u65c5\u9928\u3001\u98f2\u98df\u5e97\u305d\u306e\u4ed6\u591c\u9593\u3067\u3082\u516c\u8846\u304c\u51fa\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u6240\u306b\u3064\u3044\u3066\u306f\u3001\u6ede\u7d0d\u51e6\u5206\u306e\u57f7\u884c\u306e\u305f\u3081\u3084\u3080\u3092\u5f97\u306a\u3044\u5fc5\u8981\u304c\u3042\u308b\u3068\u8a8d\u3081\u308b\u306b\u8db3\u308a\u308b<span style=\"color: #ff0000;\">\u76f8\u5f53\u306e\u7406\u7531<\/span>\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u524d\u9805\u672c\u6587\u306e\u898f\u5b9a\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u65e5\u6ca1\u5f8c\u3067\u3082\u3001\u516c\u958b\u3057\u305f\u6642\u9593\u5185\u306f\u3001\u635c\u7d22\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u7b2c\uff11\u9805\u306b\u304a\u3044\u3066\u3001\u539f\u5247\u65e5\u6ca1\u5f8c\u306e\u635c\u7d22\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u591c\u9593\u635c\u7d22\u3092\u5b9f\u65bd\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u3068\u5ba2\u89b3\u7684\u3001\u5408\u7406\u7684\u306b\u8a8d\u5b9a\u3055\u308c\u3046\u308b\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8a31\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u300c\u76f8\u5f53\u306e\u7406\u7531\u300d\u306b\u306f\u3001\u5ba2\u89b3\u6027\u3001\u5408\u7406\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u305d\u306e\u610f\u5473\u3067\u306f<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-112\/\" target=\"_blank\">\u524d\u56de<\/a>\u53d6\u308a\u4e0a\u3052\u305f\uff62\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u3088\u308a\u3082\u3001\u3055\u3089\u306b\u660e\u78ba\u3067\u3042\u308b\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u3082\u3046\uff11\u3064\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c23\u6761\u7b2c\uff15\u9805\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: 3px;\">\u7b2c23\u6761\u7b2c\uff15\u9805\u3000\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u305d\u306e\u8acb\u6c42\u306b\u4fc2\u308b\u7d0d\u4ed8\u3059\u3079\u304d\u56fd\u7a0e\uff08\u7565\uff09\u306e\u5fb4\u53ce\u3092\u7336\u4e88\u3057\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u304a\u3044\u3066<span style=\"color: #ff0000;\">\u76f8\u5f53\u306e\u7406\u7531<\/span>\u304c\u3042\u308b\u3068\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u56fd\u7a0e\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u5fb4\u53ce\u3092\u7336\u4e88\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u306b\u306f\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u3088\u308a\u306f\u5e45\u304c\u5e83\u3044\u304c\u3001\u300c\u76f8\u5f53\u306e\u7406\u7531\u300d\u3068\u3057\u3066\u7336\u4e88\u3059\u3079\u304d\u7406\u7531\u306b\u5ba2\u89b3\u6027\u3001\u5408\u7406\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u3001\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u3088\u308a\u3082\u9650\u5b9a\u7684\u3067\u3042\u308b\u3068\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u300c\u7279\u5225\u306e\u4e8b\u60c5\u300d<\/strong><\/h4>\n<p>\u300c\u7279\u5225\u306e\u4e8b\u60c5\u300d\u3068\u3044\u3046\u306e\u306f\u3001\uff62\u666e\u901a\u306e\u4e8b\u60c5\u3068\u306f\u7570\u306a\u3063\u305f\u56f0\u96e3\u306a\u4e8b\u60c5\u300d\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u7d0d\u7a0e\u306e\u7336\u4e88\u306e\u8981\u4ef6\u7b49\u3092\u898f\u5b9a\u3057\u305f\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c45\u6761\u7b2c\uff15\u9805\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: 3px;\">\u7b2c45\u6761\u7b2c\uff15\u9805\u3000\u7a0e\u52d9\u7f72\u9577\u7b49\u306f\u3001\u7b2c\uff12\u9805\u53c8\u306f\u7b2c\uff13\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u7d0d\u7a0e\u306e\u7336\u4e88\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7336\u4e88\u306b\u4fc2\u308b\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u62c5\u4fdd\u3092\u5fb4\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u7336\u4e88\u306b\u4fc2\u308b\u7a0e\u984d\u304c50\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u53c8\u306f\u62c5\u4fdd\u3092\u5fb4\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<span style=\"color: #ff0000;\">\u7279\u5225\u306e\u4e8b\u60c5<\/span>\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u306e\u3001\u62c5\u4fdd\u5fb4\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u300c\u7279\u5225\u306e\u4e8b\u60c5\u300d\u3068\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u62c5\u4fdd\u3092\u5fb4\u53ce\u3059\u3079\u304d\u3068\u3053\u308d\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u4e0e\u4fe1\u7b49\u306e\u95a2\u4fc2\u304b\u3089\u62c5\u4fdd\u3092\u5fb4\u53d6\u3059\u308b\u3068\u4e8b\u696d\u7d4c\u55b6\u306b\u56de\u5fa9\u56f0\u96e3\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u7279\u5225\u306e\u4e8b\u60c5\u3092\u6307\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\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>\u524d\u3005\u56de\u3001\u300c\u6b63\u5f53\u306e\u7406\u7531\u300d\u306e\u300c\u6b63\u5f53\u300d\u3068\u306f\u3001\u6b63\u3057\u3044\u3053\u3068\u3001\u9053\u7406\u306b\u304b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3067\u3001\u4e00\u822c\u7684\u306a\u6b63\u3057\u3055\u3084\u3001\u6b63\u5f53\u6027\u3092\u6307\u3059\u3082\u306e\u3067\u3042\u308b\u65e8\u8a18\u3057\u305f\u3002<br \/>\n\u3067\u306f\u300c\u76f8\u5f53\u306e\u7406\u7531\u300d\u306e\u300c\u76f8\u5f53\u300d\u3068\u306f\u4f55\u3067\u3042\u308d\u3046\u304b\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":[1758],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 18:13:19","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/52214"}],"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=52214"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/52214\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=52214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=52214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=52214"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=52214"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=52214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}