{"id":53917,"date":"2014-10-02T10:20:35","date_gmt":"2014-10-02T01:20:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=53917"},"modified":"2014-10-01T18:27:43","modified_gmt":"2014-10-01T09:27:43","slug":"tax-article-125","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-125\/","title":{"rendered":"monthly TAX views\u3000-No.21-\u300c\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u3068\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u306f\u540c\u6642\u306e\u6c7a\u65ad\u306b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.21-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u3068\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u306f\u540c\u6642\u306e\u6c7a\u65ad\u306b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388<br \/>\n\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u7814\u7a76\u54e1<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u5e74\uff14\u6708\u306b\u5b9f\u884c\u3055\u308c\u305f\u6d88\u8cbb\u7a0e\u7387\uff18\uff05\u3078\u306e\u5f15\u4e0a\u3052\u304c\u3001\u666f\u6c17\u306b\u300c\u60f3\u5b9a\u5916\u300d\u306e\u60aa\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u304a\u308a\u3001\u6765\u5e7410\u6708\u304b\u3089\u306e\u6d88\u8cbb\u7a0e\u738710\uff05\u3078\u306e\u5f15\u4e0a\u3052\u304c\u300c\u306b\u308f\u304b\u306b\u602a\u3057\u304f\u306a\u3063\u305f\u300d\u3068\u3044\u3046\u306e\u304c\u3001\u6700\u8fd1\u306e\u30de\u30b9\u30b3\u30df\u8ad6\u8abf\u3060\u3002<\/p>\n<p>\u78ba\u304b\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u3084\u5730\u65b9\u4f01\u696d\u306e\u8cc3\u91d1\u5f15\u4e0a\u3052\u306f\u672c\u683c\u5316\u3057\u3066\u304a\u3089\u305a\u5b9f\u8cea\u8cc3\u91d1\u306e\u6e1b\u5c11\u306f\u7d9a\u3044\u3066\u304a\u308a\u3001\u307e\u305f\u5186\u5b89\u306b\u3088\u308b\u30ac\u30bd\u30ea\u30f3\u4fa1\u683c\u4e0a\u6607\u306a\u3069\u306e\u5f71\u97ff\u3082\u8003\u616e\u3059\u308b\u3068\u3001\u7c21\u5358\u306b10\uff05\u3078\u306e\u5f15\u4e0a\u3052\u3092\u6c7a\u65ad\u3067\u304d\u308b\u3088\u3046\u306a\u72b6\u6cc1\u306b\u306a\u3044\u3053\u3068\u306f\u305d\u306e\u901a\u308a\u3060\u3002<!--more--><\/p>\n<p>\u3057\u304b\u3057\u7b46\u8005\u306f\u3001\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u3068\u8cc3\u91d1\u4e0a\u6607\u306b\u306f\u5f53\u7136\u30bf\u30a4\u30e0\u30e9\u30b0\u304c\u3042\u308b\u306e\u3067\u3001\u5f53\u9762\u306f\u60aa\u5f71\u97ff\u304c\u5148\u884c\u3059\u308b\u304c\u3001\u305d\u308c\u304c\u4e00\u5de1\u3059\u308c\u3070\u5143\u306e\u8ecc\u9053\u306b\u623b\u308b\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>\u65e5\u672c\u306e\u5c06\u6765\u306e\u305f\u3081\u306b\u3082\u3001\u5b89\u6613\u306a\u5897\u7a0e\u5148\u9001\u308a\u306f\u907f\u3051\u3066\u307b\u3057\u3044\u3002<\/p>\n<p>\u3053\u306e\u554f\u984c\u306f\u3001\u6d88\u8cbb\u7a0e\u5358\u72ec\u3067\u6c7a\u65ad\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u9aa8\u592a\u306e\u65b9\u91dd\u300d\u306b\u66f8\u304b\u308c\u305f\u300c\u6570\u5e74\u3067\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u309220\uff05\u53f0\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u300d\u3068\u3044\u3046\u6c7a\u65ad\u3068\u4e8b\u5b9f\u4e0a\u30bb\u30c3\u30c8\u3067\u8b70\u8ad6\u3055\u308c\u3001\u305d\u306e\u7d50\u679c\u3001\u4e21\u65b9\u3068\u3082\u6c7a\u65ad\u3055\u308c\u308b\uff08\u3055\u308c\u3056\u308b\u3092\u5f97\u306a\u3044\uff09\u306e\u3067\u306f\u306a\u3044\u304b\u3001\u3053\u308c\u304c\u7b46\u8005\u306e\u4e88\u60f3\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u7406\u7531\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u4eca\u5f8c\u3001\u9078\u629e\u80a2\u3068\u3057\u3066\u8003\u3048\u3089\u308c\u308b\u6c7a\u65ad\u306e\u65b9\u5411\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\uff14\u901a\u308a\u304c\u3042\u308b\u3002<\/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<ul>\n<li><span style=\"color: #b22222;\">\u3010\u9078\u629e\uff11\u3011<\/span><br \/>\n\u6d88\u8cbb\u7a0e\u5897\u7a0e\u3001\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u306e\u4e21\u65b9\u3092\u5148\u5ef6\u3070\u3057\u306b\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\">\u3010\u9078\u629e\uff12\u3011<\/span><br \/>\n\u6d88\u8cbb\u7a0e\u5897\u7a0e\u306f\u6cd5\u5f8b\u901a\u308a\u5b9f\u884c\u3057\u3001\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u306f\uff08\u8ca1\u653f\u76ee\u6a19\u304c\u9054\u6210\u3067\u304d\u305a\uff09\u5148\u5ef6\u3070\u3057\u306b\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\">\u3010\u9078\u629e\uff13\u3011<\/span><br \/>\n\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u306f\u5b9f\u884c\u3057\u3001\u6d88\u8cbb\u7a0e\u5897\u7a0e\u306f\u5148\u5ef6\u3070\u3057\u306b\u3059\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\">\u3010\u9078\u629e\uff14\u3011<\/span><br \/>\n\u6d88\u8cbb\u7a0e\u5897\u7a0e\u3001\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u306e\u4e21\u65b9\u3068\u3082\u5b9f\u884c\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"color: #b22222;\">\u3010\u9078\u629e\uff11\u3011<\/span>\u306f\u3001\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306e\u5931\u6557\u3092\u610f\u5473\u3059\u308b\u306e\u3067\u3042\u308a\u5f97\u306a\u3044\u3002<br \/>\n<span style=\"color: #b22222;\">\u3010\u9078\u629e\uff12\u3011<\/span>\u306b\u3064\u3044\u3066\u3082\u3001\u5b89\u500d\u653f\u6a29\u306e\u30d7\u30e9\u30a4\u30aa\u30ea\u30c6\u30a3\u30fc\u304c\u682a\u4fa1\u4e0a\u6607\u3001\u30c7\u30d5\u30ec\u8131\u5374\u306b\u3042\u308b\u306e\u3067\u3001\u3053\u308c\u3082\u3042\u308a\u5f97\u306a\u3044\u3002<\/p>\n<p>\u3067\u306f\u3001<span style=\"color: #b22222;\">\u3010\u9078\u629e\uff13\u3011<\/span>\u306f\u3069\u3046\u304b\u3002<br \/>\n\u7b46\u8005\u306f\u5916\u56fd\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u304b\u3089\u610f\u898b\u3092\u6c42\u3081\u3089\u308c\u308b\u6a5f\u4f1a\u304c\u591a\u3044\u304c\u3001\u5f7c\u3089\u306f\u3001\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u3068\u540c\u3058\u3050\u3089\u3044\u306e\u6bd4\u91cd\u3067\u3001\u6d88\u8cbb\u7a0e\u7387\u304c\u6cd5\u5f8b\u901a\u308a\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u3082\u6ce8\u76ee\u3092\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f7c\u3089\u306b\u306f\u3001\u300c\u65e5\u672c\u306f\u5148\u9032\u56fd\u6700\u5927\u306e\u501f\u91d1\u56fd\u300d\u3068\u3044\u3046\u30d1\u30fc\u30bb\u30d7\u30b7\u30e7\u30f3\uff08perception\uff09\u304c\u6d78\u900f\u3057\u3066\u3044\u308b\u3002\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u3092\u6c7a\u3081\u305f\u3068\u3057\u3066\u3082\u3001\u300c\u8ca1\u653f\u518d\u5efa\u306e\u8ab2\u984c\u306b\u3082\u5fdc\u3048\u3066\u3044\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u7591\u7fa9\u304c\u751f\u3058\u308c\u3070\u3001\u300c\u4e88\u6e2c\u3057\u304c\u305f\u3044\u300d\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u3092\u5148\u5ef6\u3070\u3057\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\uff13\u515a\u5408\u610f\u306e\u4e0b\u3067\u4f5c\u3089\u308c\u305f\u6cd5\u5f8b\u3092\u51fa\u3057\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u3001\u3053\u308c\u306f\u3053\u308c\u3067\u5927\u304d\u306a\u653f\u6cbb\u30ea\u30b9\u30af\u3068\u306a\u308a\u304b\u306d\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u6d88\u53bb\u6cd5\u3067\u8003\u3048\u3066\u3044\u304f\u3068\u3001<span style=\"color: #b22222;\">\u3010\u9078\u629e\uff14\u3011<\/span>\u3067\u3042\u308b\u3001\u6d88\u8cbb\u7a0e\u738710\uff05\u3078\u306e\u5f15\u4e0a\u3052\u3092\u6cd5\u5f8b\u901a\u308a\u884c\u3044\u3001\u6cd5\u4eba\u7a0e\u3092\u300c\u6570\u5e74\u304b\u3051\u306620\uff05\u53f0\u3078\u5f15\u304d\u4e0b\u3052\u308b\u300d\u3053\u3068\u3092\u5177\u4f53\u5316\u3059\u308b\u3057\u304b\u306a\u3044\u3001\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306f\u3001\u7d4c\u6e08\u6d3b\u6027\u5316\u3060\u3051\u3092\u53eb\u3093\u3067\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u8ca1\u653f\u518d\u5efa\u3082\u4e21\u7acb\u3055\u305b\u308b\u3053\u3068\u304c\u3001\u305d\u306e\u5185\u5bb9\u306b\u5165\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u306f\u3001\u300c\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3092\u62e1\u5927\u3057\u3066\u300d\u884c\u308f\u3056\u308b\u3092\u5f97\u306a\u3044\u3002\u3064\u307e\u308a\u3001\u6975\u529b\u30cd\u30c3\u30c8\u6e1b\u7a0e\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u7bc4\u56f2\u3067\u306e\u6e1b\u7a0e\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308c\u3070\u3001\u6570\u5e74\u5185\u3067\u884c\u308f\u308c\u308b\u6cd5\u4eba\u7a0e\u7387\u5f15\u4e0b\u3052\u306e\u3081\u3069\u306f\u300129\uff05\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u305d\u306e\u5148\u306e\u5c55\u958b\u306b\u3064\u3044\u3066\u306f\u3001\u3044\u305a\u308c\u3053\u306e\u9023\u8f09\u306b\u304a\u3044\u3066\u3001\u7b46\u8005\u306e\u610f\u898b\u3092\u8ff0\u3079\u3066\u3044\u304d\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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    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