{"id":53393,"date":"2014-09-25T10:13:54","date_gmt":"2014-09-25T01:13:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=53393"},"modified":"2014-09-25T11:17:51","modified_gmt":"2014-09-25T02:17:51","slug":"corporation-article-228","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-228\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c19\u56de\u3011\u300c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7279\u5225\u7a0e\u7387\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7279\u5225\u7a0e\u7387\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u8349\u8599\u3000\u4fe1\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f53\u793e\u306f\u8cc7\u672c\u91d1\u984d\uff11\u51045,000\u4e07\u5186\u306e\u5185\u56fd\u6cd5\u4eba\uff08\uff13\u6708\u6c7a\u7b97\uff09\u3067\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u5f53\u4e8b\u696d\u5e74\u5ea6\uff08\u5e73\u621026\u5e74\uff13\u6708\u671f\uff09\u306b\u304a\u3051\u308b\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u3001\u6240\u5f97\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306e\u307b\u304b\u306b\u3001\u7559\u4fdd\u3057\u305f\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306b\u5bfe\u3057\u3066\u3001\u7279\u5225\u7a0e\u7387\u306b\u3088\u308b\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u805e\u304d\u307e\u3057\u305f\u3002<br \/>\n\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7279\u5225\u7a0e\u7387\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u7559\u4fdd\u91d1\u984d\u306f63,384,300\u5186\u3001\u7559\u4fdd\u63a7\u9664\u984d\u306f30,020,000\u5186\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-53394\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-1.png\" alt=\"\" width=\"553\" height=\"300\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-1.png 1045w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-1-300x163.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-1-1024x556.png 1024w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-53395\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-2.png\" alt=\"\" width=\"553\" height=\"141\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-2.png 1000w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-2-300x76.png 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u3001\u6240\u5f97\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306e\u307b\u304b\u306b\u3001\u4e00\u5b9a\u306e\u9650\u5ea6\u984d\uff08\u7559\u4fdd\u63a7\u9664\u984d\uff09\u3092\u8d85\u3048\u3066\u7559\u4fdd\u3057\u305f\u6240\u5f97\u7b49\u306e\u91d1\u984d\uff08\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\uff09\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u91d1\u984d\u306b\u5fdc\u3058\u306610\uff05\u300115\uff05\u300120\uff05\u306e\u7279\u5225\u7a0e\u7387\u306b\u3088\u308b\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6700\u521d\u306b\u3001\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u306f\u3001\u300c\u7559\u4fdd\u91d1\u984d\uff0d\u7559\u4fdd\u63a7\u9664\u984d\u300d\u3067\u7b97\u5b9a\u3057\u307e\u3059\u306e\u3067\u3001\u7559\u4fdd\u91d1\u984d\uff0863,384,300\u5186\uff09\uff0d\u7559\u4fdd\u63a7\u9664\u984d\uff0830,020,000\u5186\uff09\uff1d33,364,300\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u7a0e\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002\u7a0e\u984d\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u7528\u3044\u308b\u7279\u5225\u7a0e\u7387\u306f\u3001\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u306b\u5fdc\u3058\u3066\u30013,000\u4e07\u5186\u4ee5\u4e0b\u306e\u91d1\u984d\u306f10\uff05\u30013,000\u4e07\u5186\u8d85\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u91d1\u984d\u306f15\uff05\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u7a0e\u984d\u306f\u300130,000,000\u5186\u00d710\uff05\uff0b\uff0833,364,300\u5186\uff0d30,000,000\u5186\uff09\u00d715\uff05\uff1d3,504,645\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u540c\u65cf\u4f1a\u793e\u3068\u306f<\/strong><\/h4>\n<p>\u767a\u884c\u6e08\u682a\u5f0f\u6570\u306e\u591a\u304f\u3092\u5c11\u6570\u306e\u682a\u4e3b\u3060\u3051\u3067\u4fdd\u6709\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u4f1a\u793e\u3067\u306f\u3001\u305d\u306e\u5c11\u6570\u306e\u682a\u4e3b\u306e\u500b\u4eba\u7684\u306a\u610f\u601d\u6c7a\u5b9a\u306b\u57fa\u3065\u3044\u3066\u5b9f\u8cea\u7684\u306b\u4f1a\u793e\u3092\u652f\u914d\u3067\u304d\u308b\u3053\u3068\u304b\u3089\u3001\u7a0e\u8ca0\u62c5\u306e\u4e0d\u5f53\u306a\u8efd\u6e1b\u3092\u56f3\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u682a\u4e3b\u7b49\u306e\u69cb\u6210\u306b\u3088\u308a\u4f1a\u793e\u3092<strong>\u540c\u65cf\u4f1a\u793e<\/strong>\u3068<strong>\u975e\u540c\u65cf\u4f1a\u793e<\/strong>\u306b\u533a\u5206\u3057\u3001<strong>\u540c\u65cf\u4f1a\u793e<\/strong>\u306b\u5bfe\u3057\u3066\u306f<strong>\u7279\u5225\u306e\u898f\u5b9a<\/strong>\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u5e73\u621024\u5e74\u5ea6\u3067\u306f\u3001\u8cc7\u672c\u91d1\uff11\u5104\u5186\u672a\u6e80\u306e\u6cd5\u4eba\u306b\u304a\u3051\u308b\u540c\u65cf\u4f1a\u793e\u306e\u5272\u5408\u306f\u3001\u7d0496\uff05\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-53396\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-3.png\" alt=\"\" width=\"650\" height=\"218\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-3.png 948w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-3-300x100.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-top: -24px; text-align: right;\"><span style=\"font-size: 12px;\">\u51fa\u51e6\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/kohyo\/tokei\/kokuzeicho\/kaishahyohon2012\/kaisya.htm\" target=\"_blank\">\u5e73\u621024\u5e74\u5ea6\u3000\u7a0e\u52d9\u7d71\u8a08\u304b\u3089\u307f\u305f\u6cd5\u4eba\u4f01\u696d\u306e\u5b9f\u614b<\/a>\uff08\u56fd\u7a0e\u5e81\uff09<\/span><\/p>\n<p><strong>\u540c\u65cf\u4f1a\u793e<\/strong>\u3068\u306f\u3001\u4e0a\u4f4d\uff13\u3064\u306e<strong>\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7<\/strong>\u304c\u3001\u305d\u306e\u4f1a\u793e\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\uff08\u81ea\u5df1\u682a\u5f0f\u3092\u9664\u304f\uff09\u306e\u904e\u534a\u6570\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u4f1a\u793e\u3092\u3044\u3044\u307e\u3059\u3002\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u306e\u3067\u3001\u5358\u306b\u682a\u4e3b\u306e\u982d\u6570\u3060\u3051\u3067\u5224\u5b9a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u682a\u4e3b\u306e\u914d\u5076\u8005\u3084\u5b50\u4f9b\u7b49\u306e\u89aa\u65cf\u3084\u305d\u306e\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u304c\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306e50\uff05\u3092\u8d85\u3048\u308b\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u4f1a\u793e\u7b49\u3001<span style=\"color: #b22222;\">\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u500b\u4eba\u53ca\u3073\u6cd5\u4eba<\/span>\u304c\u4fdd\u6709\u3059\u308b\u5206\u3092\u542b\u3081\u3066\uff11\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u3066\u5224\u5b9a\u3057\u307e\u3059\uff08\u6cd5\u6cd5\uff12\u5341\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u682a\u4e3b\u7b49\u306e\u89aa\u65cf\u3084\u682a\u4e3b\u7b49\u3068\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u8005\u7b49\u306f\u3001\u682a\u4e3b\u3068<span style=\"color: #b22222;\">\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u500b\u4eba<\/span>\u3068\u5224\u5b9a\u3055\u308c\u3001\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\uff08\u6cd5\u4ee4\uff14\u2460\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3057\u3088\u3046\u3068\u3059\u308b\u4f1a\u793e\u306e\u682a\u4e3b\u7b49\uff08\u305d\u306e\u4f1a\u793e\u304c\u6709\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u3092\u9664\u304f\uff09\u306e\uff11\u4eba\uff08\u500b\u4eba\u3067\u3042\u308b\u5224\u5b9a\u4f1a\u793e\u682a\u4e3b\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\uff11\u4eba\u53ca\u3073\u3053\u308c\u3068\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u500b\u4eba\uff09\u304c\u4ed6\u306e\u4f1a\u793e\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u4ed6\u306e\u4f1a\u793e\u306f\u3001\u682a\u4e3b\u3068<span style=\"color: #b22222;\">\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u6cd5\u4eba<\/span>\u3068\u5224\u5b9a\u3055\u308c\u3001\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\uff08\u6cd5\u4ee4\uff14\u2461\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u540c\u65cf\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u7279\u5225\u306e\u898f\u5b9a<\/strong><\/h4>\n<p>\u540c\u65cf\u4f1a\u793e\u306b\u5bfe\u3059\u308b<strong>\u7279\u5225\u306e\u898f\u5b9a<\/strong>\u3068\u306f\u3001<span style=\"color: #b22222;\">\u307f\u306a\u3057\u5f79\u54e1<\/span>\u3068<span style=\"color: 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style=\"margin-left: 15px; text-indent: 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class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u6642\u306e\u6982\u6cc1\u306b\u3088\u308a\u5224\u65ad\u3057\u307e\u3059\uff08\u6cd5\u6cd567\u2467\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u8ab2\u7a0e\u91d1\u984d<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff11\uff09\u3000\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u306e\u8a08\u7b97<\/h4>\n<p><strong>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e<\/strong>\u304c\u3001\u4e00\u5b9a\u306e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u3066\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u7b49\u306e\u91d1\u984d\u3092\u7559\u4fdd\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u306e\u6cd5\u4eba\u7a0e\u306e\u4ed6\u306b\u3001\u305d\u306e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u3066\u7559\u4fdd\u3057\u305f\u6240\u5f97\u7b49\u306e\u91d1\u984d\uff08\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\uff09\u306b\u5bfe\u3057\u3066\u7279\u5225\u7a0e\u7387\u306b\u3088\u308b\u6cd5\u4eba\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\uff08\u6cd5\u6cd567\u2460\uff09\u3002<\/p>\n<p>\u7279\u5225\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306b\u304a\u3044\u3066\u3001\u7279\u5225\u7a0e\u7387\u3092\u4e57\u3058\u308b\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u306f\u3001\u7559\u4fdd\u6240\u5f97\u91d1\u984d\u304b\u3089\u6cd5\u4eba\u7a0e\u53ca\u3073\u4f4f\u6c11\u7a0e\u3001\u4e00\u5b9a\u306e\u7559\u4fdd\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002\u307e\u305f\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306e\u6982\u8981\u3092\u56f3\u8868\u3067\u8868\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\uff08\u6cd5\u6cd567\u2462\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFF0;color:#000000;border-color:#2F4F4F;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u7a0e\u984d\uff1d\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u00d7\u7279\u5225\u7a0e\u7387<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff1d\uff08\u7559\u4fdd\u91d1\u984d\uff0d\u7559\u4fdd\u63a7\u9664\u984d\uff09\u00d7\u7279\u5225\u7a0e\u7387<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff1d\uff08\u7559\u4fdd\u6240\u5f97\u91d1\u984d\uff0d\u6cd5\u4eba\u7a0e\u984d\uff0d\u4f4f\u6c11\u7a0e\u984d\uff0d\u7559\u4fdd\u63a7\u9664\u984d\uff09\u00d7\u7279\u5225\u7a0e\u7387<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff1d\uff08\u6240\u5f97\u7b49\u306e\u91d1\u984d\uff0d\u793e\u5916\u6d41\u51fa\u984d\uff0d\u6cd5\u4eba\u7a0e\u984d\uff0d\u4f4f\u6c11\u7a0e\u984d\uff0d\u7559\u4fdd\u63a7\u9664\u984d\uff09\u00d7\u7279\u5225\u7a0e\u7387<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-53400\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/basic-tax19-4.png\" alt=\"\" width=\"650\" height=\"263\" \/><\/a><\/p>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px; color: 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-15px;\">\uff08\uff12\uff09\u3000\u7559\u4fdd\u91d1\u984d\u306e\u8a08\u7b97<\/h4>\n<p>\u7559\u4fdd\u6240\u5f97\u91d1\u984d\u3068\u306f\u3001\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u3046\u3061\u7559\u4fdd\u3057\u305f\u91d1\u984d\u3092\u3044\u3044\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\u56db\u306e\u300c48\u300d\u6b04\uff08\u6240\u5f97\u91d1\u984d\u53c8\u306f\u6b20\u640d\u91d1\u984d\uff09\u306e\u2461\u6b04\uff08\u51e6\u5206\u30fb\u7559\u4fdd\uff09\u306b\u8a18\u8f09\u3055\u308c\u308b\u91d1\u984d\u3067\u3059\u3002\u307e\u305f\u3001\u7559\u4fdd\u91d1\u984d\u306f\u3001\u7559\u4fdd\u6240\u5f97\u91d1\u984d\u304b\u3089\u6cd5\u4eba\u7a0e\u984d\u53ca\u3073\u4f4f\u6c11\u7a0e\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3044\u3044\u307e\u3059\uff08\u6cd5\u6cd567\u2462\uff09\u3002<\/p>\n<p><strong><span style=\"color: #228b22;\">\u3010\u8a2d\u554f\u306e\u5834\u5408\u3011<\/span><\/strong><br \/>\n\u7559\u4fdd\u6240\u5f97\u91d1\u984d\u306f\u3001\u5225\u8868\u56db\u3088\u308a70,000,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u6cd5\u4eba\u7a0e\u984d\u3068\u4f4f\u6c11\u7a0e\u984d\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFF0;color:#000000;border-color:#2F4F4F;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u6cd5\u4eba\u7a0e\u984d\uff1d\u6240\u5f97\u91d1\u984d\u00d7\u6cd5\u4eba\u7a0e\u7387\uff0d\u63a7\u9664\u3055\u308c\u308b\u6240\u5f97\u7a0e\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\uff1d20,000,000\u5186\u00d725.5\uff05\uff0d50,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 60px;\">\uff1d5,050,000\u5186<\/p>\n<p style=\"margin-bottom: 3px;\">\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u984d\uff1d\u6240\u5f97\u91d1\u984d\u00d7\u6cd5\u4eba\u7a0e\u7387\u00d7\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u7387<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 120px;\">\uff1d20,000,000\u5186\u00d725.5\uff05\u00d710\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 120px;\">\uff1d510,000\u5186<\/p>\n<p style=\"margin-bottom: 3px;\">\u4f4f\u6c11\u7a0e\u984d\uff1d\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u524d\u306e\u6cd5\u4eba\u7a0e\u984d\u00d720.7\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\uff1d\uff085,050,000\u5186\uff0b50,000\u5186\uff09\u00d720.7\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 60px;\">\uff1d1,055,700\u5186<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4f4f\u6c11\u7a0e\u984d\u306f\u3001\u4f4f\u6c11\u7a0e\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u524d\u306e\u6cd5\u4eba\u7a0e\u984d\u306e20.7\uff05\u76f8\u5f53\u984d\u3068\u306a\u308a\u307e\u3059\uff08\u6cd5\u4ee4139\u306e10\uff09\u3002<\/p>\n<\/div>\n\u3057\u305f\u304c\u3063\u3066\u3001\u7559\u4fdd\u91d1\u984d\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u300163,384,300\u5186\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFF0;color:#000000;border-color:#2F4F4F;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u7559\u4fdd\u91d1\u984d\uff1d\u7559\u4fdd\u6240\u5f97\u91d1\u984d\uff0d\u6cd5\u4eba\u7a0e\u984d\uff0d\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u984d\uff0d\u4f4f\u6c11\u7a0e\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\uff1d70,000,000\u5186\uff0d5,050,000\u5186\uff0d510,000\u5186\uff0d1,055,700\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 60px;\">\uff1d63,384,300\u5186<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff13\uff09\u3000\u7559\u4fdd\u63a7\u9664\u984d\u306e\u8a08\u7b97<\/h4>\n<p>\u7559\u4fdd\u63a7\u9664\u91d1\u984d\u306f\u3001\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u57fa\u790e\u63a7\u9664\u306e\u3088\u3046\u306a\u6027\u8cea\u3092\u6301\u3063\u3066\u304a\u308a\u3001\u6b21\u306e\u91d1\u984d\u306e\u3046\u3061<span style=\"color: #b22222;\">\u6700\u3082\u591a\u3044\u91d1\u984d<\/span>\u3068\u306a\u308a\u307e\u3059\uff08\u6cd5\u6cd567\u2464\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FAF0E6;color:#000000;border-color:#BA55D3;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ba55d3;\">\u2460<\/span>\u3000\u6240\u5f97\u57fa\u6e96\u984d\uff1d\u5f53\u671f\u306e\u6240\u5f97\u7b49\u306e\u91d1\u984d\u00d740\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ba55d3;\">\u2461<\/span>\u3000\u5b9a\u984d\u57fa\u6e96\u984d\uff1d\u5e742,000\u4e07\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ba55d3;\">\u2462<\/span>\u3000\u7a4d\u7acb\u91d1\u57fa\u6e96\u984d\uff1d\u671f\u672b\u8cc7\u672c\u91d1\u306e\u984d\u00d725\uff05\uff0d\u5229\u76ca\u7a4d\u7acb\u91d1\u984d<\/p>\n<\/div>\n<strong><span style=\"color: #228b22;\">\u3010\u8a2d\u554f\u306e\u5834\u5408\u3011<\/span><\/strong><br \/>\n\u7b97\u5f0f\u306b\u57fa\u3065\u304d\u3001\uff13\u3064\u306e\u57fa\u6e96\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FAF0E6;color:#000000;border-color:#BA55D3;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #ba55d3;\">\u2460<\/span>\u3000\u6240\u5f97\u57fa\u6e96\u984d\uff1d\u5f53\u671f\u306e\u6240\u5f97\u7b49\u306e\u91d1\u984d\u00d740\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 105px;\">\uff1d\u5f53\u671f\u306e\u6240\u5f97\u91d1\u984d\uff0b\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d\uff0b\u6b20\u640d\u91d1\u306e\u5f53\u671f\u63a7\u9664\u984d\uff09\u00d740\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 105px;\">\uff1d\uff0820,000,000\u5186\uff0b100,000\u5186\uff0b54,950,000\u5186\uff09\u00d740\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 105px;\">\uff1d30,020,000\u5186<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5f53\u671f\u306e\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306f\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\u4e09\uff08\uff11\uff09\u306e\u300c36\u300d\u6b04\u306b\u8a18\u8f09\u3055\u308c\u308b\u91d1\u984d\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FAF0E6;color:#000000;border-color:#BA55D3;\">\n\t\t<p><span style=\"color: #ba55d3;\">\u2461\u3000<\/span>\u5b9a\u984d\u57fa\u6e96\u984d\uff1d20,000,000\u5186<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FAF0E6;color:#000000;border-color:#BA55D3;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #ba55d3;\">\u2462\u3000<\/span>\u7a4d\u7acb\u91d1\u57fa\u6e96\u984d\uff1d\u671f\u672b\u8cc7\u672c\u91d1\u306e\u984d\u00d725\uff05\uff0d\u5229\u76ca\u7a4d\u7acb\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 105px;\">\uff1d150,000,000\u5186\u00d725\uff05\uff0d50,000,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 105px;\">\uff1d\u25b312,500,000\u5186\uff1c\uff10\u5186\u3000\u2234\uff10\u5186<\/p>\n<\/div>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6700\u3082\u591a\u3044\u91d1\u984d\u306e\u6240\u5f97\u984d\u57fa\u6e96\u306e30,020,000\u5186\u304c\u7559\u4fdd\u63a7\u9664\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff14\uff09\u3000\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u306b\u4fc2\u308b\u7a0e\u984d\u306e\u8a08\u7b97<\/h4>\n<p>\u7279\u5225\u7a0e\u7387\u306f\u3001\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6b21\u306e\u7a0e\u7387\u3068\u306a\u308a\u307e\u3059\uff08\u6cd5\u6cd567\u2460\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\">\u2460<\/span>\u3000\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u304c3,000\u4e07\u5186\u4ee5\u4e0b\u306e\u91d1\u984d\uff65\uff65\uff6510\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\">\u2461<\/span>\u3000\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u304c3,000\u4e07\u5186\u3092\u8d85\u3048\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u91d1\u984d\uff65\uff65\uff6515\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\">\u2462<\/span>\u3000\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u91d1\u984d\uff65\uff65\uff6520\uff05<\/p>\n<\/div>\n<p><strong><span style=\"color: #228b22;\">\u3010\u8a2d\u554f\u306e\u5834\u5408\u3011<\/span><\/strong><br \/>\n\u7559\u4fdd\u91d1\u984d\u306f63,384,300\u5186\u3001\u7559\u4fdd\u63a7\u9664\u984d\u306f30,020,000\u5186\u3068\u65e2\u306b\u7b97\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u306f33,364,300\u5186\uff0863,384,300\u5186\uff0d30,020,000\u5186\uff09\u3068\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7a0e\u984d\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u30013,504,645\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFF0;color:#000000;border-color:#2F4F4F;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u7a0e\u984d\uff1d\u8ab2\u7a0e\u7559\u4fdd\u91d1\u984d\u00d7\u7279\u5225\u7a0e\u7387<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff1d30,000,000\u5186\u00d710\uff05\uff0b\uff0833,364,300\u5186\uff0d30,000,000\u5186\uff09\u00d715\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 30px;\">\uff1d3,504,645\u5186<\/p>\n<\/div>\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 style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u4f8b\uff09\u6cd5\u6cd567\u2460\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u7b2c67\u6761\u7b2c\uff11\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6700\u7d42\u9031\u3092\u9664\u304f\u9031\u306f\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300d\u304c\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        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