{"id":55049,"date":"2014-10-16T10:19:57","date_gmt":"2014-10-16T01:19:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=55049"},"modified":"2018-09-07T11:32:36","modified_gmt":"2018-09-07T02:32:36","slug":"tax-article-128","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-128\/","title":{"rendered":"\u300a\u7de8\u96c6\u90e8\u30ec\u30dd\u30fc\u30c8\u300b\u3000\u7b2c41\u56de\u3000\u65e5\u7a0e\u9023\u516c\u958b\u7814\u7a76\u8a0e\u8ad6\u4f1a\u304c\u958b\u50ac\uff5e\u300c\u5909\u8c8c\u3059\u308b\u65e5\u672c\u793e\u4f1a\u3068\u7a0e\u5236\u306e\u3042\u308a\u65b9\u300d\u3092\u7d71\u4e00\u30c6\u30fc\u30de\u306b\u7814\u7a76\u6210\u679c\u53ca\u3073\u63d0\u8a00\u3092\u767a\u8868\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h6 style=\"text-align: center;\"><span style=\"color: #5f414b;\"><strong>\u300a\u7de8\u96c6\u90e8\u30ec\u30dd\u30fc\u30c8\u300b<\/strong><\/span><\/h6>\n<h4 style=\"text-align: center;\"><strong>\u7b2c41\u56de\u3000\u65e5\u7a0e\u9023\u516c\u958b\u7814\u7a76\u8a0e\u8ad6\u4f1a\u304c\u958b\u50ac<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u300c\u5909\u8c8c\u3059\u308b\u65e5\u672c\u793e\u4f1a\u3068\u7a0e\u5236\u306e\u3042\u308a\u65b9\u300d\u3092\u7d71\u4e00\u30c6\u30fc\u30de\u306b\u7814\u7a76\u6210\u679c\u53ca\u3073\u63d0\u8a00\u3092\u767a\u8868\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal \u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55052\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-1.jpg\" alt=\"\" width=\"650\" height=\"330\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-1.jpg 785w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-1-300x152.jpg 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>2014\u5e7410\u670810\u65e5\uff08\u91d1\uff09\u30db\u30c6\u30eb\u30cb\u30e5\u30fc\u30aa\u30fc\u30bf\u30cb\u306b\u304a\u3044\u3066\u300c\u7b2c41\u56de\u3000\u65e5\u7a0e\u9023\u516c\u958b\u7814\u7a76\u8a0e\u8ad6\u4f1a\u300d\u304c\u958b\u50ac\u3055\u308c\u305f\u3002<\/p>\n<p>\u516c\u958b\u7814\u7a76\u8a0e\u8ad6\u4f1a\u306f\u3001\u7a0e\u5236\u53ca\u3073\u7a0e\u52d9\u884c\u653f\u7b49\u306e\u6539\u5584\u5408\u7406\u5316\u3068\u7a0e\u7406\u58eb\u306e\u8cc7\u8cea\u5411\u4e0a\u3092\u56f3\u308b\u305f\u3081\u3001\u5168\u56fd15\u7a0e\u7406\u58eb\u4f1a\u3092\uff17\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u3051\u3001\u7a0e\u7406\u58eb\u306e\u65e5\u9803\u306e\u7814\u7a76\u7d50\u679c\u306e\u767a\u8868\u3068\u8cea\u7591\u5fdc\u7b54\u3092\u884c\u3046\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u6bce\u5e74\u958b\u50ac\u3055\u308c\u3066\u3044\u308b\uff08\u6628\u5e74\u306f\u5e83\u5cf6\u5e02\u306b\u3066\u958b\u50ac\uff09\u3002<\/p>\n<p>\u67a1\u6dfb\u8981\u4e00\u6771\u4eac\u90fd\u77e5\u4e8b\u306b\u3088\u308b\u6765\u8cd3\u6328\u62f6\u306b\u59cb\u307e\u3063\u305f\u5f53\u65e5\u306f\u3001\u4eca\u56de\u306e\u62c5\u5f53\u4f1a\u3067\u3042\u308b\u6771\u4eac\u7a0e\u7406\u58eb\u4f1a\u304b\u3089\u300c\u5909\u8c8c\u3059\u308b\u65e5\u672c\u793e\u4f1a\u3068\u7a0e\u5236\u306e\u3042\u308a\u65b9\u300d\u3092\u7d71\u4e00\u30c6\u30fc\u30de\u306b\u3001\u4e0b\u8a18\u306e\u69cb\u6210\u3067\u7814\u7a76\u767a\u8868\u304c\u884c\u308f\u308c\u305f\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-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;\">\u25c6\u7d71\u4e00\u30c6\u30fc\u30de\u300c\u5909\u8c8c\u3059\u308b\u65e5\u672c\u793e\u4f1a\u3068\u7a0e\u5236\u306e\u3042\u308a\u65b9\u300d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2160\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u793e\u4f1a\u3001\u60c5\u5831\u5316\u793e\u4f1a\u3068\u7a0e\u5236\u306e\u3042\u308a\u65b9<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2161\u3000\u5c11\u5b50\u9ad8\u9f62\u793e\u4f1a\u3068\u7a0e\u5236\u306e\u3042\u308a\u65b9<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\uff3b\u5f53\u65e5\u306e\u69d8\u5b50\uff3d<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-55056 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-2.jpg\" alt=\"\" width=\"500\" height=\"287\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-2.jpg 730w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-2-300x172.jpg 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-55060 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-6.jpg\" alt=\"\" width=\"500\" height=\"298\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-6.jpg 722w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-6-300x179.jpg 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-55057 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-3.jpg\" alt=\"\" width=\"500\" height=\"286\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-3.jpg 728w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-3-300x171.jpg 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-55061 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-7.jpg\" alt=\"\" width=\"500\" height=\"295\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-7.jpg 709w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-7-300x176.jpg 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-55062 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-8.jpg\" alt=\"\" width=\"500\" height=\"301\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-8.jpg 612w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-8-300x180.jpg 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-55058 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-4.jpg\" alt=\"\" width=\"500\" height=\"342\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-4.jpg 653w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-4-300x204.jpg 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-55059 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-5.jpg\" alt=\"\" width=\"500\" height=\"334\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-5.jpg 547w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/PJ-report20141016-5-300x200.jpg 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\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\u7de8\u96c6\u90e8\u30ec\u30dd\u30fc\u30c8\u300d\u306f\u4e0d\u5b9a\u671f\u63b2\u8f09\u3067\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>2014\u5e7410\u670810\u65e5\uff08\u91d1\uff09\u30db\u30c6\u30eb\u30cb\u30e5\u30fc\u30aa\u30fc\u30bf\u30cb\u306b\u304a\u3044\u3066\u300c\u7b2c41\u56de\u3000\u65e5\u7a0e\u9023\u516c\u958b\u7814\u7a76\u8a0e\u8ad6\u4f1a\u300d\u304c\u958b\u50ac\u3055\u308c\u305f\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":[601,597],"backnumber":[1766],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-28 22:14:19","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/55049"}],"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=55049"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/55049\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=55049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=55049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=55049"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=55049"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=55049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}