{"id":57970,"date":"2014-12-11T10:20:48","date_gmt":"2014-12-11T01:20:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=57970"},"modified":"2016-10-07T11:51:36","modified_gmt":"2016-10-07T02:51:36","slug":"tax-article-138","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-138\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c24\u56de\u3011\u300c\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306e\u300c\u53d6\u5f15\u300d\u306e\u610f\u7fa9\uff08\u305d\u306e\uff13\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\u7b2c24\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\uff13\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; padding-left: 15px;\"><strong>\uff12\u3000\u5f53\u4e8b\u8005\u306e\u4e3b\u5f35<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff12\uff09\u306f<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-132\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><strong>\uff13\u3000\u5224\u6c7a\u306e\u8981\u65e8<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2161\u3000\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u300c\u53d6\u5f15\u300d\u6982\u5ff5<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2162\u3000\u56fa\u6709\u6982\u5ff5\u3068\u3057\u3066\u306e\u300c\u53d6\u5f15\u300d\u6982\u5ff5<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u4f1a\u8a08\u4e0a\u306e\u300c\u53d6\u5f15\u300d\u6982\u5ff5<\/strong><\/h4>\n<p><a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-132\/\" target=\"_blank\">\u524d\u8ff0\u3057\u305f\u3068\u304a\u308a<\/a>\u3001\u4f1a\u8a08\u5b66\u3067\u306f\u3001\u300c\u53d6\u5f15\u300d\u3068\u306f\u300c\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\u300d\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u7406\u89e3\u306f\u3001\u5f53\u4e8b\u8005\u9593\u306e\u5951\u7d04\u304c\u524d\u63d0\u3068\u3055\u308c\u308b\u3067\u3042\u308d\u3046\u4e00\u822c\u6982\u5ff5\u3068\u3057\u3066\u306e\u300c\u53d6\u5f15\u300d\u3068\u306f\u7570\u306a\u308b\u3082\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u3059\u306a\u308f\u3061\u3001\u4f1a\u8a08\u4e0a\u306e\u300c\u53d6\u5f15\u300d\u3068\u306f\u300c\u8cc7\u7523\u3001\u8ca0\u50b5\u304a\u3088\u3073\u8cc7\u672c\u306b\u5897\u6e1b\u5909\u5316\u3092\u53ca\u307c\u3059\u4e00\u5207\u306e\u4e8b\u8c61\u300d\u3068\u3044\u3046\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u53d6\u5f15\u8981\u7d20\u8aac<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u306e\uff18\u8981\u7d20\u306b\u5f93\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a16\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u8003\u3048\u3089\u308c\u308b\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u7d50\u5408\u95a2\u4fc2\u8868\u3015<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/11\/fukayomi24-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-57975\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/11\/fukayomi24-1.png\" alt=\"\" width=\"650\" height=\"191\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/11\/fukayomi24-1.png 765w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/11\/fukayomi24-1-300x88.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/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><span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff09<\/span><br \/>\n<span style=\"font-size: 12px;\">\u8907\u5f0f\u7c3f\u8a18\u3067\u306f\u53d6\u5f15\u304c\u751f\u3058\u305f\u3068\u304d\u3001\u3053\u308c\u3092\u3042\u308b\u52d8\u5b9a\u306e\u501f\u65b9\u3068\u3001\u4ed6\u306e\u52d8\u5b9a\u306e\u8cb8\u65b9\u306b\u8a18\u5165\u3059\u308b\u304c\u3001\u3053\u306e\u5834\u5408\u3001\u3044\u304b\u306a\u308b\u52d8\u5b9a\u306e\u501f\u65b9\u3042\u308b\u3044\u306f\u8cb8\u65b9\u306b\u8a18\u5165\u3059\u308b\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306e\u30d1\u30bf\u30fc\u30f3\u3092\u793a\u3059\u306e\u304c\u3001\u53d6\u5f15\u8981\u7d20\u8aac\u3067\u3042\u308b\uff08\u756a\u5834\u7de8\u300e\u4f1a\u8a08\u5b66\u5927\u8f9e\u5178\u3014\u7b2c\uff13\u7248\u30fb\u5897\u88dc\u7248\u3015\u300f765\u9801\uff08\u4e2d\u592e\u7d4c\u6e08\u793e1993\uff09\uff09\u3002\u7c3f\u8a18\u3067\u884c\u3046\u4ed5\u8a33\u3068\u306f\u3001\u5404\u53d6\u5f15\u3092\u501f\u65b9\u53d6\u5f15\u8981\u7d20\u3068\u8cb8\u65b9\u53d6\u5f15\u8981\u7d20\u306b\u5206\u6790\u3059\u308b\u3053\u3068\u3068\u3082\u3044\u3048\u3088\u3046\u3002<\/span><\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u7d50\u5408\u95a2\u4fc2\u8868\u306b\u8868\u308c\u308b\u4e00\u5207\u306e\u4e8b\u8c61\u304c\u4f1a\u8a08\u4e0a\u306e\u300c\u53d6\u5f15\u300d\u3067\u3042\u308b\u3068\u3059\u308b\u3068\u3001\u305d\u3053\u306b\u3044\u3046\u300c\u53d6\u5f15\u300d\u306b\u306f\u3001\u58f2\u8cb7\u53ca\u3073\u91d1\u92ad\u8cb8\u501f\u306f\u3082\u3061\u308d\u3093\u3001\u706b\u707d\u3001\u7d1b\u5931\u7b49\u306e\u3088\u3046\u306a\u4e00\u822c\u306b\u53d6\u5f15\u3068\u79f0\u3055\u308c\u306a\u3044\u5358\u7d14\u306a\u4e8b\u5b9f\u3082\u304c\u3053\u308c\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u4ed6\u65b9\u3001\u4e00\u822c\u306b\u53d6\u5f15\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u3068\u7406\u89e3\u3055\u308c\u3066\u3044\u308b\u7269\u54c1\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u306f\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u53ca\u3073\u8cc7\u672c\u306b\u4fa1\u5024\u5909\u52d5\u3092\u5f15\u304d\u8d77\u3053\u3059\u3053\u3068\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u4f1a\u8a08\u4e0a\u306e\u300c\u53d6\u5f15\u300d\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u3053\u3068\u306b\u306a\u308d\u3046\u3002\u5211\u4e8b\u88c1\u5224\u306b\u304a\u3044\u3066\u3001\u691c\u5bdf\u5b98\u304c\u6c42\u5211\u3092\u8efd\u6e1b\u3059\u308b\u4ee3\u308f\u308a\u306b\u88ab\u544a\u4eba\u306b\u7f6a\u3092\u8a8d\u3081\u3055\u305b\u308b\u3053\u3068\u3092\u53f8\u6cd5\u53d6\u5f15\u3068\u3044\u3046\u304c\u3001\u3053\u306e\u3088\u3046\u306a\u53d6\u5f15\u3082\u4e00\u822c\u7684\u306b\u306f\u53d6\u5f15\u3068\u7406\u89e3\u3055\u308c\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u304c\u3001\u4f1a\u8a08\u4e0a\u306e\u300c\u53d6\u5f15\u300d\u306b\u306f\u542b\u307e\u308c\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4f1a\u8a08\u4e0a\u306e\u300c\u53d6\u5f15\u300d\u306f\u3001\u5fc5\u305a\u3057\u3082\u5f53\u4e8b\u8005\u306e\u610f\u601d\u306e\u5408\u81f4\u3092\u524d\u63d0\u3068\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/fukayomi24-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-58540 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/fukayomi24-2.png\" alt=\"\" width=\"534\" height=\"294\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/12\/fukayomi24-2.png 534w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/12\/fukayomi24-2-300x165.png 300w\" sizes=\"(max-width: 534px) 100vw, 534px\" 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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=\"margin-bottom: 3px;\">\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\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\u640d\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\u6b21\u306b\u63b2\u3052\u308b\u984d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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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>\u6b21\u56de\u306f2015\u5e74\uff11\u670815\u65e5\u516c\u958b\u53f7\u306b\u63b2\u8f09\u3055\u308c\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 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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>\u3055\u3066\u3001\u672c\u4ef6\u6700\u9ad8\u88c1\u5224\u6c7a\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306b\u3044\u3046\u53d6\u5f15\u3068\u306f\u3001\u95a2\u4fc2\u8005\u9593\u306e\u610f\u601d\u306e\u5408\u81f4\u306b\u57fa\u3065\u3044\u3066\u751f\u3058\u305f\u6cd5\u7684\u53ca\u3073\u7d4c\u6e08\u7684\u306a\u7d50\u679c\u3092\u628a\u63e1\u3059\u308b\u6982\u5ff5\u3068\u89e3\u3055\u308c\u308b\u3002\u300d\u3068\u8ad6\u3058\u3066\u3044\u308b\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u300c\u53d6\u5f15\u300d\u3092\u5f53\u4e8b\u8005\u9593\u306e\u610f\u601d\u306e\u5408\u81f4\u306b\u57fa\u3065\u3044\u3066\u751f\u3058\u305f\u7d50\u679c\u3092\u628a\u63e1\u3059\u308b\u6982\u5ff5\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3068\u3001\u4e0a\u8a18\u306e\u56f3\u306b\u3044\u3046\u4e00\u822c\u7684\u306a\u300c\u53d6\u5f15\u300d\u306e\u7406\u89e3\u306b\u3084\u3084\u8fd1\u63a5\u3057\u305f\u3082\u306e\u3068\u306a\u308b\u3088\u3046\u306b\u3082\u601d\u308f\u308c\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u4f8b\u3048\u3070\u3001\u7269\u54c1\u306e\u8cc3\u8cb8\u501f\u306f\u3001\u95a2\u4fc2\u8005\u9593\u306e\u610f\u601d\u306e\u5408\u81f4\u306b\u57fa\u3065\u3044\u3066\u751f\u3058\u305f\u6cd5\u7684\u53ca\u3073\u7d4c\u6e08\u7684\u306a\u7d50\u679c\u3092\u628a\u63e1\u3059\u308b\u6982\u5ff5\u3067\u3042\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[362,163,366],"backnumber":[1773],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 21:12:47","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/57970"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=57970"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/57970\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=57970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=57970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=57970"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=57970"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=57970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}