{"id":5755,"date":"2013-01-31T10:11:03","date_gmt":"2013-01-31T01:11:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=5755"},"modified":"2020-08-13T16:24:15","modified_gmt":"2020-08-13T07:24:15","slug":"tax-effects-article-2","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-2\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3068\u7e70\u5ef6\u6cd5\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\uff0d\u304a\u77e5\u3089\u305b\uff0d<\/strong><\/span><\/p>\n<p style=\"margin-bottom:3px;\">\u9069\u7528\u6307\u91dd\u7b49\u3092\u7e54\u308a\u8fbc\u3093\u3060\u6700\u65b0\u7248\u306e\u300e<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u3068\u9069\u7528\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-65\/\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076<\/a>\u300f\u304c\u597d\u8a55\u9023\u8f09\u4e2d\u3067\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3068\u7e70\u5ef6\u6cd5\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u6e96\u62e0\u3057\u3066\u884c\u3046\u3053\u3068\u3068\u306a\u308b\u3002<br \/>\n\u305f\u3060\u3057\u3001\u6b21\u306e\u3088\u3046\u306b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306f\u591a\u6570\u3042\u308b\u306e\u3067\u3001\u5b9f\u52d9\u4e0a\u3001\u95a2\u9023\u3059\u308b\u898f\u5b9a\u3092\u63a2\u3059\u306e\u306b\u82e6\u52b4\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u305d\u3053\u3067\u3001\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u7528\u3044\u3066\u3001\u691c\u7d22\u6a5f\u80fd\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<!--more--><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<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\uff08\u4ee5\u4e0b\u300c\u7a0e\u52b9\u679c\u610f\u898b\u66f8\u300d\u3068\u3044\u3046\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u30fb\u6ce8\u89e3\uff08\u4ee5\u4e0b\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c10\u53f7\u3002\u4ee5\u4e0b\u300c\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd\u300d\u3068\u3044\u3046\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u640d\u5931\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\uff08\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c70\u53f7\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c6\u53f7\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2466\u3000\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c11\u53f7\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2467\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\uff08\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\uff09<\/p>\n<\/div>\n<p>\u3053\u306e\u307b\u304b\u3001\u7d44\u7e54\u518d\u7de8\u306b\u95a2\u9023\u3059\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c10\u53f7\uff09\u306b\u898f\u5b9a\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u307e\u305f\u3001\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3057\u3066\u306f\u3001<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c12\u53f7\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c14\u53f7\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5fa9\u8208\u8ca1\u6e90\u78ba\u4fdd\u6cd5\u306b\u4f34\u3046\u7a0e\u7387\u5909\u66f4\u7b49\u306b\u4fc2\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u91d1\u8cbb\u7528\u306e\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c28\u53f7\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5fa9\u8208\u8ca1\u6e90\u78ba\u4fdd\u6cd5\u306b\u4f34\u3044\u7a0e\u7387\u304c\u5909\u66f4\u3055\u308c\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u4e8b\u696d\u5e74\u5ea6\u4ee5\u964d\u306b\u304a\u3051\u308b\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306e\u7a0e\u91d1\u8cbb\u7528\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c29\u53f7\uff09<\/p>\n<\/div>\n<p>\u306b\u898f\u5b9a\u304c\u3042\u308b\u3002<\/p>\n<p>\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\uff15\u53f7\u3068\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\uff17\u53f7\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3068\u7e70\u5ef6\u6cd5<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u306e<a title=\"Profession Journal\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article\/\" target=\"_blank\">\u7b2c\uff11\u56de<\/a>\u3067\u306f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u6b21\u306e\u3053\u3068\u3092\u8ff0\u3079\u305f\u3002<div class=\"brdr\"><\/div>\n<ul>\n<li>\u6cd5\u4eba\u7a0e\u7b49\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u3092\u5408\u7406\u7684\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u3053\u3068<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u984d\u3068\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u984d\u306e\u76f8\u9055\u306b\u7740\u76ee\u3059\u308b\u3053\u3068<\/li>\n<\/ul>\n<div><div class=\"brdr\"><\/div><\/div>\n<p>\u524d\u8005\u306b\u3064\u3044\u3066\u306f\u7b2c\uff11\u56de\u306b\u304a\u3044\u3066\u8ff0\u3079\u305f\u306e\u3067\u3001\u4eca\u56de\u306f\u5f8c\u8005\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u65b9\u6cd5\u306b\u306f\u3001<strong>\u8cc7\u7523\u8ca0\u50b5\u6cd5<\/strong>\u3068<strong>\u7e70\u5ef6\u6cd5<\/strong>\u304c\u3042\u308b\uff08\u7a0e\u52b9\u679c\u610f\u898b\u66f8\u4e09\u3001\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd33\u9805\uff09\u3002<br \/>\n\u4e21\u8005\u306e\u57fa\u672c\u7684\u306a\u76f8\u9055\u306f\u3001\u300c\u8abf\u6574\u5bfe\u8c61\u3068\u306a\u308b\u5dee\u7570\u306e\u5185\u5bb9\u300d\u3068\u300c\u9069\u7528\u3059\u308b\u7a0e\u7387\u300d\u306b\u3042\u308b\u3002<\/p>\n<h4>\uff11\u3000\u7e70\u5ef6\u6cd5<\/h4>\n<p>\u7e70\u5ef6\u6cd5\u306f\u3001\u640d\u76ca\u9805\u76ee\u306b\u7740\u76ee\u3057\u3001\u4f1a\u8a08\u4e0a\u306e\u53ce\u76ca\u53c8\u306f\u8cbb\u7528\u306e\u91d1\u984d\u3068\u7a0e\u52d9\u4e0a\u306e\u76ca\u91d1\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u76f8\u9055\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u5f53\u8a72\u5dee\u7570\u3092\u300c\u671f\u9593\u5dee\u7570\u300d\u3068\u300c\u6c38\u4e45\u5dee\u7570\u300d\u306b\u5206\u3051\u3001\u671f\u9593\u5dee\u7570\uff08\u640d\u76ca\u306e\u671f\u9593\u5e30\u5c5e\u306e\u76f8\u9055\u306b\u57fa\u3065\u304f\u5dee\u7570\uff09\u306b\u3064\u3044\u3066\u3001\u7a0e\u52b9\u679c\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308b\uff08\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd33\u9805\u3002\u624b\u585a\u4ed9\u592b\u300e<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\" href=\"https:\/\/profession-net.com\/bookstore\/s57201\/\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u5b9f\u52d9\uff08\u7b2c\uff17\u7248\uff09<\/a>\u300f\uff08\u6e05\u6587\u793e\u30fb2011\u5e74\u30fb21\u30da\u30fc\u30b8\uff09\uff09\u3002<\/p>\n<p>\u671f\u9593\u5dee\u7570\u306e\u4f8b\u3068\u3057\u3066\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u306e\u8a8d\u8b58\u6642\u671f\u3068\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u306e\u8a8d\u8b58\u6642\u671f\u306e\u76f8\u9055\u3068\u306a\u308b\u3001\u68da\u5378\u8cc7\u7523\u306e\u6709\u7a0e\u8a55\u4fa1\u6e1b\u304c\u3042\u3052\u3089\u308c\u308b\u3002<br \/>\n\u307e\u305f\u3001\u6c38\u4e45\u5dee\u7570\u306e\u4f8b\u3068\u3057\u3066\u306f\u3001\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u8abf\u6574\u304c\u884c\u308f\u308c\u306a\u3044\u3001\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u304c\u3042\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u7e70\u5ef6\u6cd5\u306f\u5b9f\u969b\u306b\u8ab2\u7a0e\u95a2\u4fc2\u304c\u751f\u3058\u305f\u3068\u304d\u306e\u7a0e\u7387\u3092\u7528\u3044\u308b\u306e\u3067\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f\u3001\u671f\u9593\u5dee\u7570\u304c\u767a\u751f\u3057\u305f\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u9069\u7528\u3055\u308c\u305f\u7a0e\u7387\u3068\u306a\u308b\uff08\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd33\u9805\uff09\u3002<\/p>\n<h4>\uff12\u3000\u8cc7\u7523\u8ca0\u50b5\u6cd5<\/h4>\n<p>\u8cc7\u7523\u8ca0\u50b5\u6cd5\u306f\u3001\u6b8b\u9ad8\u9805\u76ee\u306b\u7740\u76ee\u3057\u3001\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u91d1\u984d\u3068\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u91d1\u984d\u3068\u306e\u9593\u306b\u5dee\u7570\u304c\u3042\u308a\u3001\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u304c\u5c06\u6765\u56de\u53ce\u53c8\u306f\u6c7a\u6e08\u3055\u308c\u308b\u306a\u3069\u306b\u3088\u308a\u5f53\u8a72\u5dee\u7570\u304c\u89e3\u6d88\u3055\u308c\u308b\u3068\u304d\u306b\u3001\u7a0e\u91d1\u3092\u6e1b\u984d\u53c8\u306f\u5897\u984d\u3055\u305b\u308b\u52b9\u679c\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u5f53\u8a72\u5dee\u7570\uff08\u4e00\u6642\u5dee\u7570\uff09\u306b\u3064\u3044\u3066\u3001\u7a0e\u52b9\u679c\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308b\uff08\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd33\u9805\uff09\u3002<\/p>\n<p>\u8cc7\u7523\u8ca0\u50b5\u6cd5\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f\u3001\u4e00\u6642\u5dee\u7570\u304c\u89e3\u6d88\u3055\u308c\u308b\u5c06\u6765\u306e\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u3067\u3042\u308b\uff08\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd33\u9805\uff09\u3002<\/p>\n<h4>\uff13\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u3067\u63a1\u7528\u3057\u305f\u8cc7\u7523\u8ca0\u50b5\u6cd5<\/h4>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u3067\u63a1\u7528\u3057\u305f\u65b9\u6cd5\u306f\u3001\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3067\u3042\u308b\uff08\u7a0e\u52b9\u679c\u610f\u898b\u66f8\u4e09\uff09\u3002<\/p>\n<p>\u8cc7\u7523\u8ca0\u50b5\u6cd5\u306f\u3001\u7a0e\u7387\u5909\u66f4\u7b49\u306b\u5fdc\u3058\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u304c\u56de\u53ce\u984d\u53c8\u306f\u652f\u6255\u984d\u3092\u3088\u308a\u9069\u5207\u306b\u793a\u3059\u65b9\u6cd5\u3067\u3042\u308a\u3001\u56fd\u969b\u7684\u306b\u3082\u4e3b\u6d41\u3068\u306a\u3063\u3066\u3044\u308b\u65b9\u6cd5\u3067\u3042\u308b\uff08\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\u7b2c\u4e8c\u90e8\u3001\u4e8c\u30013\uff083\uff09\uff09\u3002<\/p>\n<p>\u4e00\u6642\u5dee\u7570\uff08\u8cc7\u7523\u8ca0\u50b5\u6cd5\uff09\u3068\u671f\u9593\u5dee\u7570\uff08\u7e70\u5ef6\u6cd5\uff09\u306e\u7bc4\u56f2\u306f\u307b\u307c\u4e00\u81f4\u3059\u308b\u304c\u3001\u4f8b\u3048\u3070\u3001\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u300d\u306b\u3064\u3044\u3066\u6642\u4fa1\u8a55\u4fa1\u3057\u305f\u3068\u304d\u306e\u8a55\u4fa1\u5dee\u984d\u306e\u3088\u3046\u306b\u3001\u76f4\u63a5\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3055\u308c\u305f\u8a55\u4fa1\u5dee\u984d\u306f\u4e00\u6642\u5dee\u7570\u3067\u306f\u3042\u308b\u304c\u671f\u9593\u5dee\u7570\u3067\u306f\u306a\u3044\u3002<br \/>\n\u306a\u304a\u3001\u671f\u9593\u5dee\u7570\u306b\u8a72\u5f53\u3059\u308b\u9805\u76ee\u306f\u3001\u3059\u3079\u3066\u4e00\u6642\u5dee\u7570\u306b\u542b\u307e\u308c\u308b\uff08\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd33\u9805\uff09\u3002<\/p>\n<h4>\uff14\u3000\u6570\u5024\u4f8b<\/h4>\n<p><a title=\"Profession Journal\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article\/\" target=\"_blank\">\u7b2c\uff11\u56de<\/a>\u3067\u7528\u3044\u305f\u8a2d\u4f8b\u3092\u4f7f\u3044\u3001\u8cc7\u7523\u8ca0\u50b5\u6cd5\u306b\u5f93\u3063\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<div class=\"brdr\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff3b\u6570 \u5024 \u4f8b\uff3d<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u524d\u63d0\uff09<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u6ede\u7559\u68da\u5378\u8cc7\u7523 1,500\u5343\u5186\u306b\u3064\u3044\u3066\u8a55\u4fa1\u6e1b 1,000\u5343\u5186\u3092\u884c\u3044\u3001\u5e33\u7c3f\u4fa1\u984d\u3092 500\u5343\u5186\u3068\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u8a55\u4fa1\u6e1b 1,000\u5343\u5186\u306f\u7a0e\u52d9\u4e0a\u3001\u640d\u91d1\u3068\u306a\u3089\u306a\u3044\u306e\u3067\u3001\u5225\u8868\u56db\u3067\u7533\u544a\u52a0\u7b97\u3057\u3001\u5225\u8868\u4e94\u3067\u7e70\u308a\u8d8a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f40\uff05\u3068\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/01\/zeikoka2-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-5765 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/01\/zeikoka2-1-300x251.png\" alt=\"\" width=\"300\" height=\"251\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/zeikoka2-1-300x251.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/01\/zeikoka2-1.png 462w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><span style=\"font-size: 12px;\">\u203b\uff11 \uff1a \uff08\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca5,000\uff0b\u8a55\u4fa1\u6e1b1,000\uff09\u00d7\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738740\uff05 \uff1d 2,400<br \/>\n\u203b\uff12 \uff1a \u8a55\u4fa1\u6e1b1,000\uff08\uff1d\u7a0e\u52d9\u4e0a\u306e\u5e33\u7c3f\u4fa1\u984d1,500\uff0d\u4f1a\u8a08\u4e0a\u306e\u5e33\u7c3f\u4fa1\u984d500\uff09\u00d7\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738740\uff05 \uff1d 400<\/span><\/p>\n<p>\uff08\u4ed5\u8a33\uff09<br \/>\n<strong>\u3000\u3000\u3000\u3000\u3000<\/strong>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08BS\uff09\u3000 400 \u3000\uff0f\u3000 \u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\uff08PL\uff09\u3000 400<\/p>\n<div class=\"brdr\"><\/div>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u5f53\u8a72\u65b9\u6cd5\u306b\u5f93\u3063\u3066\u7b97\u51fa\u3059\u308b\u3068\u3001\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u306e\u984d1,500\u3068\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u306e\u984d500\u3068\u306e\u5dee\u984d1,000\u304c\u4e00\u6642\u5dee\u7570\u3068\u306a\u308b\u3002<\/p>\n<p>\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u738740\uff05\u304c\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\u3001\u56de\u53ce\u53c8\u306f\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u671f\u306e\u7a0e\u7387\u3067\u3042\u308b\u5834\u5408\u306b\u306f\uff08\u500b\u5225\u7a0e\u52b9\u679c\u4f1a\u8a08\u5b9f\u52d9\u6307\u91dd17\u9805\uff09\u3001\u524d\u8ff0\u306e\u4e00\u6642\u5dee\u75701,000\u306b40\uff05\u3092\u4e57\u3058\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523400\u304c\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u30fb<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918b.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a><br \/>\n\u30fb<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918a.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a><\/div><\/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\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/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>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u6e96\u62e0\u3057\u3066\u884c\u3046\u3053\u3068\u3068\u306a\u308b\u3002<br 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