{"id":62664,"date":"2015-02-05T10:13:08","date_gmt":"2015-02-05T01:13:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=62664"},"modified":"2015-02-17T16:42:55","modified_gmt":"2015-02-17T07:42:55","slug":"tax-article-146","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-146\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301053\u3011\u3000\u3014\u7b2c\uff16\u7ae0\u3015\u5224\u4f8b\u306e\u898b\u65b9\uff08\u305d\u306e11\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\u301053\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: center;\"><strong>\uff08\u305d\u306e11\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7acb\u6b63\u5927\u5b66\u6cd5\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"font-size: 12px;\">\uff08\u2464\u3000\u88c1\u5224\u306e\u4e0d\u670d\u7533\u7acb\u3066\u306b\u4fc2\u308b\u88c1\u5224\u306e\u7a2e\u985e\uff09<\/span><\/strong><\/p>\n<p><strong>\uff08\uff45\uff09\u3000\u4e0a\u544a\u306e\u68c4\u5374\u3068\u5374\u4e0b<\/strong><\/p>\n<p>\u672c\u9023\u8f09\u3010<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301043\u3011\u3000\u3014\u7b2c\uff16\u7ae0\u3015\u5224\u4f8b\u306e\u898b\u65b9\uff08\u305d\u306e\uff11\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-122\/\" target=\"_blank\">\u7b2c43\u56de<\/a>\u3011\u30fb\u3010<a 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\u306b\u304a\u3044\u3066\u3001\u4e0a\u544a\u7406\u7531\u306f\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u65e8\u8a18\u3057\u305f\u3002\u307e\u305f\u3010<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301051\u3011\u3000\u3014\u7b2c\uff16\u7ae0\u3015\u5224\u4f8b\u306e\u898b\u65b9\uff08\u305d\u306e\uff19\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-142\/\" target=\"_blank\">\u7b2c51\u56de<\/a>\u3011\u306b\u304a\u3044\u3066\u3001\u4e0a\u544a\u7406\u7531\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u304c\u3001\u539f\u5224\u6c7a\u304c\u904e\u53bb\u306e\u6700\u9ad8\u88c1\u5224\u4f8b\u7b49\u3068\u7570\u306a\u308b\u5834\u5408\u306b\u3001\u4e0a\u544a\u53d7\u7406\u306e\u7533\u7acb\u3066\u304c\u3067\u304d\u308b\u65e8\u8a18\u3057\u305f\u3002<\/p>\n<p>\u305d\u3057\u3066\u3053\u306e\u4e0a\u544a\u306e\u68c4\u5374\u3084\u4e0d\u53d7\u7406\u6c7a\u5b9a\u306f\u3001\u6700\u9ad8\u88c1\u5224\u6240\uff08\u4e0a\u544a\u5be9\u304c\u9ad8\u7b49\u88c1\u5224\u6240\u306e\u5834\u5408\u306f\u3001\u9ad8\u7b49\u88c1\u5224\u6240\uff09\u306b\u3088\u308a\u306a\u3055\u308c\u308b\u3002\u3057\u304b\u3057\u3053\u308c\u304c\u5374\u4e0b\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u539f\u88c1\u5224\u6240\u3067\u306a\u3055\u308c\u308b\u5834\u5408\u3068\u4e0a\u544a\u88c1\u5224\u6240\u3067\u306a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p>\u3068\u3044\u3046\u306e\u3082\u3001\u4e0a\u544a\u306e\u63d0\u8d77\u306f\u3001\u4e0a\u544a\u88c1\u5224\u6240\u3067\u306f\u306a\u304f\u3001\u4e0a\u544a\u72b6\u3084\u4e0a\u544a\u7406\u7531\u66f8\u3092\u539f\u88c1\u5224\u6240\u306b\u63d0\u51fa\uff08\u305f\u3060\u3057\u5b9b\u5148\u306f\u4e0a\u544a\u88c1\u5224\u6240\u3067\u3042\u308b\uff09\u3057\u3066\u3059\u308b\uff08\u6c11\u4e8b\u8a34\u8a1f\u6cd5\uff08\u4ee5\u4e0b\u3001\u6c11\u8a34\u6cd5\uff09\u7b2c314\u6761\u7b2c\uff11\u9805\uff08\u4e0b\u8a18\u53c2\u7167\uff09\uff09\u304b\u3089\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u305d\u3057\u3066\u6c11\u8a34\u6cd5137\u6761\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u8ff0\u304c\u3042\u308b\uff08\u6ce8\u66f8\u7b46\u8005\uff08\u4ee5\u4e0b\u540c\u69d8\uff09\uff09\u3002<\/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: -10px; margin-bottom: 3px;\">\u7b2c137\u6761\u3000\u8a34\u72b6\u304c\u7b2c133\u6761\u7b2c\uff12\u9805<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306e\u898f\u5b9a\u306b\u9055\u53cd\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u88c1\u5224\u9577\u306f\u3001\u76f8\u5f53\u306e\u671f\u9593\u3092\u5b9a\u3081\u3001\u305d\u306e\u671f\u9593\u5185\u306b\u4e0d\u5099\u3092\u88dc\u6b63\u3059\u3079\u304d\u3053\u3068\u3092\u547d\u3058\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u6c11\u4e8b\u8a34\u8a1f\u8cbb\u7528\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u5f93\u3044\u8a34\u3048\u306e\u63d0\u8d77\u306e\u624b\u6570\u6599\u3092\u7d0d\u4ed8\u3057\u306a\u3044\u5834\u5408\u3082\u3001\u540c\u69d8\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff12\u3000\u524d\u9805\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u539f\u544a\u304c\u4e0d\u5099\u3092\u88dc\u6b63\u3057\u306a\u3044\u3068\u304d\u306f\u3001\u88c1\u5224\u9577\u306f\u3001\u547d\u4ee4\u3067\u3001\u8a34\u72b6\u3092<span style=\"color: #b22222;\">\u5374\u4e0b<\/span>\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff13\u3000\u524d\u9805\u306e\u547d\u4ee4\u306b\u5bfe\u3057\u3066\u306f\u3001\u5373\u6642\u6297\u544a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u8a34\u72b6\u306b\u3001\u2460\u5f53\u4e8b\u8005\u53ca\u3073\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3001\u2461\u8acb\u6c42\u306e\u8da3\u65e8\u53ca\u3073\u539f\u56e0\u3092\u8a18\u8f09\u3059\u3079\u304d\u65e8\u5b9a\u3081\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u4e00\u5b9a\u306e\u6c7a\u5b9a\u3084\u88c1\u5224\u306b\u5bfe\u3057\u3001\uff11\u9031\u9593\u4ee5\u5185\u306b\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u4e0d\u670d\u7533\u7acb\u5236\u5ea6\uff08\u6c11\u8a34\u6cd5\u7b2c332\u6761\uff09\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>\u305d\u3057\u3066\u6c11\u8a34\u6cd5288\u6761\u306b\u306f\u3001<br \/>\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: -10px; margin-bottom: 3px;\">\u7b2c288\u6761\u3000\u7b2c137\u6761\u306e\u898f\u5b9a\u306f\u3001\u63a7\u8a34\u72b6\u304c\u7b2c286\u6761\u7b2c\uff12\u9805<span style=\"font-size: 12px; color: 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style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u7b2c316\u6761\u3000\u6b21\u306e\u5404\u53f7\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u539f\u88c1\u5224\u6240\u306f\u3001\u6c7a\u5b9a\u3067\u3001\u4e0a\u544a\u3092\u5374\u4e0b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00\u3000\u4e0a\u544a\u304c\u4e0d\u9069\u6cd5\u3067\u305d\u306e\u4e0d\u5099\u3092\u88dc\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u304d\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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underline;\">\u4e0d\u9069\u6cd5<\/span><\/span>\u3067\u305d\u306e\u4e0d\u5099\u3092\u88dc\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3084\u3001\u6700\u9ad8\u88c1\u5224\u6240\u898f\u5247\u306e\u5b9a\u3081\u308b\u671f\u9593\u5185\u306b\u4e0a\u544a\u7406\u7531\u66f8\u3092\u63d0\u51fa\u305b\u305a\u3001\u53c8\u306f\u4e0a\u544a\u306e\u7406\u7531\u306e\u8a18\u8f09\u304c\u6700\u9ad8\u88c1\u5224\u6240\u898f\u5247\u3067\u5b9a\u3081\u308b\u65b9\u5f0f\u306b\u9055\u53cd\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u539f\u88c1\u5224\u6240\u306f\u6c7a\u5b9a\u3067\u4e0a\u544a\u306e\u5374\u4e0b\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u7b2c317\u6761\u306b\u306f<br \/>\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: -10px; margin-bottom: 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\/>\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: -10px; margin-bottom: 3px;\">\u7b2c319\u6761\u3000\u4e0a\u544a\u88c1\u5224\u6240\u306f\u3001\u4e0a\u544a\u72b6\u3001\u4e0a\u544a\u7406\u7531\u66f8\u3001\u7b54\u5f01\u66f8\u305d\u306e\u4ed6\u306e\u66f8\u985e\u306b\u3088\u308a\u3001\u4e0a\u544a\u3092\u7406\u7531\u304c\u306a\u3044\u3068\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001\u53e3\u982d\u5f01\u8ad6\u3092\u7d4c\u306a\u3044\u3067\u3001\u5224\u6c7a\u3067\u3001\u4e0a\u544a\u3092\u68c4\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u4e0a\u544a\u88c1\u5224\u6240\u306b\u3088\u308a\u3001\u4e0a\u544a\u72b6\u3001\u4e0a\u544a\u7406\u7531\u66f8\u3001\u7b54\u5f01\u66f8\u7b49\u306e\u66f8\u985e\u306b\u3088\u3063\u3066\u4e0a\u544a\u306b\u7406\u7531\u304c\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u53e3\u982d\u5f01\u8ad6\u3092\u7d4c\u305a\u306b\u3059\u308b<span style=\"color: #b22222;\">\u4e0a\u544a\u68c4\u5374\u306e\u5224\u6c7a<\/span>\u3092\u4e0b\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u307e\u3068\u3081\u308c\u3070\u3001\u539f\u88c1\u5224\u6240\u306e\u88c1\u5224\u9577\u306b\u3088\u308b\u5374\u4e0b\uff08\u547d\u4ee4\uff09\u3001\u539f\u88c1\u5224\u6240\u306e\u5374\u4e0b\uff08\u6c7a\u5b9a\uff09\u3001\u4e0a\u544a\u88c1\u5224\u6240\u306e\u6c7a\u5b9a\u306b\u3088\u308b\u68c4\u5374\u3001\u5224\u6c7a\u306b\u3088\u308b\u68c4\u5374\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6700\u9ad8\u88c1\u4e09\u5c0f\u5e73\u621011\u5e74\uff13\u6708\uff19\u65e5\u6c7a\u5b9a\uff08\u4e0a\u544a\u5374\u4e0b\u6c7a\u5b9a\u306b\u5bfe\u3059\u308b\u7279\u5225\u6297\u544a\u4e8b\u4ef6\uff09\u306b\u3088\u308a\u3001\u4e0a\u544a\u306e\u7406\u7531\u304c\u660e\u3089\u304b\u306b\u6c11\u8a34\u6cd5\u7b2c312\u6761\u7b2c\uff11\u9805\u53ca\u3073\u7b2c\uff12\u9805\u306b\u898f\u5b9a\u3059\u308b\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u306a\u3044\u4e0a\u544a\u3082\u3001\u4e0a\u544a\u88c1\u5224\u6240\u3067\u3042\u308b\u6700\u9ad8\u88c1\u5224\u6240\u304c\u6c11\u8a34\u6cd5\u7b2c317\u6761\u7b2c\uff12\u9805\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3067\u68c4\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306b\u3068\u3069\u307e\u308a\u3001\u539f\u88c1\u5224\u6240\u53c8\u306f\u4e0a\u544a\u88c1\u5224\u6240\u304c\u6c11\u8a34\u6cd5\u7b2c316\u6761\u7b2c\uff11\u9805\u53c8\u306f\u7b2c317\u6761\u7b2c\uff11\u9805\u306b\u3088\u3063\u3066\u5374\u4e0b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5374\u4e0b\u306f\u3001\u539f\u5247\u3001\u5f62\u5f0f\u7684\u306b\u660e\u3089\u304b\u306b\u4e0d\u5099\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u4e0a\u544a\u306e\u68c4\u5374\u3084\u5374\u4e0b\u4ee5\u5916\u306b\u306f\u3001\u539f\u5224\u6c7a\u7834\u68c4\u306e\u5224\u6c7a\uff08\u6c11\u8a34\u6cd5\u7b2c325\u6761\u7b2c\uff11\u9805\uff09\u3084\u3001\u539f\u5224\u6c7a\u3092\u7834\u68c4\u3057\u3066\u539f\u5be9\u306b\u5dee\u3057\u623b\u3059\u7834\u68c4\u5dee\u623b\u3057\u53c8\u306f\u540c\u7b49\u306e\u4ed6\u306e\u88c1\u5224\u6240\u306b\u79fb\u9001\u3059\u308b\u7834\u68c4\u79fb\u9001\uff08\u540c\u6cd5\u7b2c325\u6761\u7b2c\uff11\u9805\uff09\u3001\u307e\u305f\u539f\u5224\u6c7a\u3092\u7834\u68c4\u3057\u4e0a\u544a\u88c1\u5224\u6240\u304c\u305d\u306e\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u5224\u6c7a\u3059\u308b\u7834\u68c4\u81ea\u5224\uff08\u540c\u6cd5\u7b2c326\u6761\uff09\u304c\u3042\u308b\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u304b\u3064\u3066\u79df\u7a0e\u5224\u4f8b\u3067\u3001\u63a7\u8a34\u5be9\u306e\u5f8c\u3001\u4e0a\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u304b\u3089\u4e0a\u544a\u304c\u306a\u3055\u308c\u305f\u305f\u3081\u3001\u305d\u306e\u4e0a\u544a\u304c\u9ad8\u88c1\u306b\u3088\u308a<span style=\"color: #b22222;\">\u6c7a\u5b9a\u3067\u5374\u4e0b<\/span>\u3055\u308c\u3066\u3044\u308b\u4e8b\u4f8b\u304c\u3042\u308b<span style=\"font-size: 12px;\">\uff08\u6771\u4eac\u9ad8\u88c1\u5e73\u621023\u5e74\uff19\u6708\uff15\u65e5\u3001tainsZ261-11748\u3001LEXDB25501946\uff09<\/span>\u3002\u307e\u305f\u3053\u308c\u306b\u5bfe\u3057\u3066\u4e0a\u544a\u4eba\u306f\u3055\u3089\u306b\u3001\u6771\u4eac\u9ad8\u88c1\u306b\u6297\u544a\u8a31\u53ef\u306e\u7533\u7acb\u3066\u3092\u3059\u308b\uff08\u8a31\u53ef\u6297\u544a\uff09\u304c\u3001\u4e0d\u8a31\u53ef\u3068\u306a\u308a<span style=\"font-size: 12px;\">\uff08\u6771\u4eac\u9ad8\u88c1\u5e73\u621023\u5e7411\u6708\uff18\u65e5\u3001tainsZ261-11805\u3001LEXDB25501994\uff09<\/span>\u3001\u305d\u3057\u3066\u3055\u3089\u306b\u6700\u9ad8\u88c1\u306b\u7279\u5225\u6297\u544a\u3092\u6c42\u3081\u305f\u304c\u3001\u68c4\u5374\u3055\u308c\u3066\u3044\u308b\u4e8b\u4f8b\u304c\u3042\u308b<span style=\"font-size: 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title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301051\u3011\u3000\u3014\u7b2c\uff16\u7ae0\u3015\u5224\u4f8b\u306e\u898b\u65b9\uff08\u305d\u306e\uff19\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-142\/\" target=\"_blank\">\u7b2c51\u56de<\/a>\u3011\u306b\u8a18\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\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<\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p 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