{"id":56184,"date":"2014-11-13T10:20:36","date_gmt":"2014-11-13T01:20:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=56184"},"modified":"2016-10-07T11:51:29","modified_gmt":"2016-10-07T02:51:29","slug":"tax-article-132","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-132\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c23\u56de\u3011\u300c\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306e\u300c\u53d6\u5f15\u300d\u306e\u610f\u7fa9\uff08\u305d\u306e\uff12\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c23\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306e\u300c\u53d6\u5f15\u300d\u306e\u610f\u7fa9\uff08\u305d\u306e\uff12\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c22\u56de\u3011\u300c\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306e\u300c\u53d6\u5f15\u300d\u306e\u610f\u7fa9\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-126\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2160\u3000\u30aa\u30fc\u30d6\u30f3\u30b7\u30e3\u30fb\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u4e8b\u4ef6<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff11\u3000\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff12\u3000\u5f53\u4e8b\u8005\u306e\u4e3b\u5f35<\/strong><\/p>\n<\/div>\n<p>\u3053\u306e\u4e8b\u4ef6\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306b\u3044\u3046\u300c\u53d6\u5f15\u300d\u306e\u610f\u7fa9\u304c\u91cd\u8981\u306a\u8ad6\u70b9\u3068\u3055\u308c\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u300a\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u300b\uff12\u9805<\/strong><\/p>\n<p style=\"text-indent: 15px;\">\u5185\u56fd\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u3079\u304d\u91d1\u984d\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u3001\u6709\u511f\u53c8\u306f\u7121\u511f\u306b\u3088\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u3001\u7121\u511f\u306b\u3088\u308b\u8cc7\u7523\u306e\u8b72\u53d7\u3051\u305d\u306e\u4ed6\u306e<span style=\"text-decoration: underline;\">\u53d6\u5f15<\/span>\u3067\u8cc7\u672c\u7b49\u53d6\u5f15\u4ee5\u5916\u306e\u3082\u306e\u306b\u4fc2\u308b\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u76ca\u306e\u984d\u3068\u3059\u308b\u3002\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u7c21\u5358\u306b\u5224\u6c7a\u3092\u307f\u3066\u307f\u305f\u3044\u3002<\/p>\n<h4><strong>\uff13\u3000\u5224\u6c7a\u306e\u8981\u65e8<\/strong><\/h4>\n<p>\u7b2c\u4e00\u5be9\u6771\u4eac\u5730\u88c1\u5e73\u621013\u5e7411\u6708\uff19\u65e5\u5224\u6c7a\uff08\u5224\u66421784\u53f745\u9801\uff09\u306f\u3001\u672c\u4ef6\u5897\u8cc7\u306f\u3001B\u793e\u3068\u3001\u6709\u5229\u306a\u6761\u4ef6\u3067B\u793e\u304b\u3089\u65b0\u682a\u306e\u767a\u884c\u3092\u53d7\u3051\u305fC\u793e\u3068\u306e\u9593\u306e\u884c\u70ba\u306b\u307b\u304b\u306a\u3089\u305a\u3001X\u793e\u306fC\u793e\u306b\u5bfe\u3057\u3066\u4f55\u3089\u306e\u884c\u70ba\u3082\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u307b\u304b\u306a\u3044\u3068\u3057\u3066\u3001\u66f4\u6b63\u51e6\u5206\u3092\u9055\u6cd5\u3068\u8a8d\u5b9a\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u63a7\u8a34\u5be9\u6771\u4eac\u9ad8\u88c1\u5e73\u621016\u5e74\uff11\u670828\u65e5\u5224\u6c7a\uff08\u8a1f\u670850\u5dfb\uff18\u53f72512\u9801\uff09\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5224\u793a\u3057\u3066X\u793e\u306e\u4e3b\u5f35\u3092\u6392\u65a5\u3057\u305f\u3002<!--more--><\/p>\n<div 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class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u7c3f\u8a18\u4e0a\u3067\u53d6\u5f15\u3068\u306f\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u304a\u3088\u3073\u8cc7\u672c\u306b\u5897\u6e1b\u5909\u5316\u3092\u53ca\u307c\u3059\u4e00\u5207\u306e\u4e8b\u8c61\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u5e83\u702c\u7fa9\u5dde\u6559\u6388\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u300c\u53d6\u5f15\u300d\u3092\u5b9a\u7fa9\u3055\u308c\u308b\uff08\u5e83\u702c\u300e\u8ca1\u52d9\u4f1a\u8a08\u3014\u7b2c12\u7248\u3015\u300f78\u9801\uff08\u4e2d\u592e\u7d4c\u6e08\u793e2014\uff09\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/fukayomi23-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-56185\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/fukayomi23-1.png\" alt=\"\" width=\"650\" height=\"134\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/fukayomi23-1.png 924w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/fukayomi23-1-300x62.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" 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class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-indent: 15px;\">\u6cd5\u7b2c121\u6761\u7b2c\uff11\u9805\u300a\u9752\u8272\u7533\u544a\u300b\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u308b\u6cd5\u4eba\uff08\u4ee5\u4e0b\u3053\u306e\u7ae0\u306b\u304a\u3044\u3066\u300c\u9752\u8272\u7533\u544a\u6cd5\u4eba\u300d\u3068\u3044\u3046\u3002\uff09\u306f\u3001\u305d\u306e<span style=\"text-decoration: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/fukayomi23-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-56186\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/fukayomi23-2.png\" alt=\"\" width=\"650\" height=\"136\" 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