{"id":61396,"date":"2015-01-22T10:13:19","date_gmt":"2015-01-22T01:13:19","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=61396"},"modified":"2015-01-21T22:03:44","modified_gmt":"2015-01-21T13:03:44","slug":"tax-article-144","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-144\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301052\u3011\u3000\u3014\u7b2c\uff16\u7ae0\u3015\u5224\u4f8b\u306e\u898b\u65b9\uff08\u305d\u306e10\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301052\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff16\u7ae0\u3015\u5224\u4f8b\u306e\u898b\u65b9<\/strong><\/h4>\n<h4 style=\"text-align: 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title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301044\u3011\u3000\u3014\u7b2c\uff16\u7ae0\u3015\u5224\u4f8b\u306e\u898b\u65b9\uff08\u305d\u306e\uff12\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-124\/\" target=\"_blank\">\u7b2c44\u56de<\/a>\u3011\u53c2\u7167\uff09\u304c\u3001\u3053\u308c\u306f\u6c11\u4e8b\u88c1\u5224\u306b\u304a\u3044\u3066\u3082\u3001\u539f\u88c1\u5224\u6240\u306e\u5224\u65ad\u304c\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306e\u5224\u4f8b\u3068\u76f8\u53cd\u3059\u308b\u5224\u65ad\u306e\u5834\u5408\u306b\u306f\u3001\u4e0a\u544a\u7406\u7531\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u6c11\u4e8b\u8a34\u8a1f\u6cd5312\u6761\u7b2c\uff11\u9805\u53ca\u3073\u7b2c\uff12\u9805\u5404\u53f7\u306b\u306f\u3001\u539f\u88c1\u5224\u6240\u306e\u5224\u65ad\u304c\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306e\u5224\u4f8b\u3068\u76f8\u53cd\u3059\u308b\u5224\u65ad\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u6319\u3052\u3089\u308c\u3066\u3044\u306a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3053\u308c\u306f\u3001\u6c11\u4e8b\u8a34\u8a1f\u6cd5312\u6761\u7b2c\uff11\u9805\u53ca\u3073\u7b2c\uff12\u9805\u5404\u53f7\u3092\u7406\u7531\u3068\u3057\u3066\u4e0a\u544a\u3057\u305f\u5834\u5408\u3067\u3001\u539f\u88c1\u5224\u6240\u306e\u5224\u65ad\u304c\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306e\u5224\u4f8b\u3068\u76f8\u53cd\u3059\u308b\u5224\u65ad\u3092\u3057\u305f\u3053\u3068\u3092\u4e3b\u5f35\u3059\u308b\u3068\u304d\u306b\u5177\u4f53\u7684\u306a\u8a18\u8f09\u3092\u5b9a\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u4e0a\u544a\u53d7\u7406\u7533\u7acb\u3066\u306e\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u306f\u300c\u53d7\u7406\u300d\u306e\u7533\u7acb\u3066\u3067\u3042\u308b\u304b\u3089\u3001\u6700\u9ad8\u88c1\u5224\u6240\u304c\u3053\u308c\u3092\u53d7\u7406\u3057\u306a\u3044\u3068\u3044\u3046\u6c7a\u5b9a\u304c\u306a\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u306f\u4e0a\u544a\u53d7\u7406\u7533\u7acb\u3066\u306e\u300c\u4e0d\u53d7\u7406\u6c7a\u5b9a\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002\u3057\u304b\u3057\u3001\u5211\u4e8b\u88c1\u5224\u306b\u304a\u3051\u308b\u4e8b\u4ef6\u53d7\u7406\u7533\u7acb\u3066\u306e\u5834\u5408\u306b\u306f\u3001\u6700\u9ad8\u88c1\u5224\u6240\u304c14\u65e5\u4ee5\u5185\u306b\u4e0a\u544a\u53d7\u7406\u6c7a\u5b9a\u304c\u306a\u3055\u308c\u306a\u3044\u5834\u5408\u306f\u5224\u6c7a\u304c\u78ba\u5b9a\u3057\u68c4\u5374\u6c7a\u5b9a\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u3002<\/p>\n<p><strong>\uff08\uff43\uff09\u3000\u8df3\u8e8d\u4e0a\u544a<\/strong><\/p>\n<p>\u5211\u4e8b\u8a34\u8a1f\u6cd5\u3067\u306f\u7b2c405\u6761\u306e\u4e0a\u544a\u7406\u7531\u306b\u7d9a\u3044\u3066\u3001\u7b2c406\u6761\u306b\u304a\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div 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style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#D3D3D3;\"><\/div>\n<p style=\"margin-bottom: 3px;\">\u7b2c311\u6761<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u7b2c\uff11\u9805\u3000\u4e0a\u544a\u306f\u3001\u9ad8\u7b49\u88c1\u5224\u6240\u304c\u7b2c\u4e8c\u5be9\u53c8\u306f\u7b2c\u4e00\u5be9\u3068\u3057\u3066\u3057\u305f\u7d42\u5c40\u5224\u6c7a\u306b\u5bfe\u3057\u3066\u306f\u6700\u9ad8\u88c1\u5224\u6240\u306b\u3001\u5730\u65b9\u88c1\u5224\u6240\u304c\u7b2c\u4e8c\u5be9\u3068\u3057\u3066\u3057\u305f\u7d42\u5c40\u5224\u6c7a\u306b\u5bfe\u3057\u3066\u306f\u9ad8\u7b49\u88c1\u5224\u6240\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 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style=\"text-align: right;\"><span id=\"no1\">\uff08\u7d9a\u304f\uff09<\/span><\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u3067\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 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        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