{"id":54136,"date":"2014-09-29T17:43:48","date_gmt":"2014-09-29T08:43:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=54136"},"modified":"2014-09-29T17:45:09","modified_gmt":"2014-09-29T08:45:09","slug":"tax-effects-report-4","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-4\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u304b\u3089\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u304c\u516c\u8868\uff5e\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d\u306b\u3088\u308a\u8a18\u8f09\u5185\u5bb9\u3092\u6539\u6b63\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: 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href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/renzei2014\/\" target=\"_blank\">\u6b21\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868<\/a>\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff11\uff09\uff08\u6848\uff09\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c41\u53f7\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u306e\u6539\u6b63\u6848\uff09\uff09<\/p>\n<p style=\"margin-left: 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title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/minutes\/20140327\/20140327_284g.shtml\" target=\"_blank\">\u7b2c284\u56de\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u8b70\u4e8b\u6982\u8981\uff08\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u51e6\u7406\u306e\u5468\u77e5\u3092\u542b\u3080\uff09<\/a>\u300d\u3092\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u3001\u5e73\u621026\u5e7411\u670826\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u4e3b\u306a\u6539\u6b63\u4e8b\u9805<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d\u306b\u4f34\u3044\u8a18\u8f09\u5185\u5bb9\u3092\u6539\u6b63\u3057\u3066\u3044\u308b\u304c\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u8003\u3048\u65b9\u3092\u5909\u66f4\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3067\u3042\u308b\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u306f\u3001\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306e\u9023\u7d50\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u8a08\u7b97\u3057\u305f\u6cd5\u4eba\u7a0e\u306e\u984d\u3068\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4><strong>\uff11\u3000\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u306b\u304a\u3051\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306f\u500b\u5225\u6240\u5f97\u898b\u7a4d\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u9023\u7d50\u6240\u5f97\u898b\u7a4d\u984d\u3082\u8003\u616e\u3057\u3066\u884c\u3046\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u4e3b\u4f53\u3092\u4e00\u4f53\u3068\u3057\u3066\u5224\u65ad\u3059\u308b\u3002<\/p>\n<h4><strong>\uff12\u3000\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306b\u304a\u3051\u308b\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u500b\u5225\u5e30\u5c5e\u984d\u306f\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u3054\u3068\u306b\u628a\u63e1\u3067\u304d\u308b\u305f\u3081\u3001\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u91d1\u984d\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u4f1a\u793e\u3054\u3068\u306b\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\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:#FFA500;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2460<\/span>\u3000\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306f\u3001\u516c\u8868\u65e5\u4ee5\u5f8c\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u306f\u53d6\u308a\u6271\u308f\u306a\u3044\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\u304a\u85a6\u3081\u9023\u8f09\u8a18\u4e8b\u2193\u2193<\/strong><\/span><\/h4>\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 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