{"id":65515,"date":"2015-03-19T10:30:44","date_gmt":"2015-03-19T01:30:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=65515"},"modified":"2015-03-19T13:35:54","modified_gmt":"2015-03-19T04:35:54","slug":"information-118","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-118\/","title":{"rendered":"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb No.111\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\uff01\uff5e\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-44581 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/PJ-top.png\" alt=\"\" width=\"650\" height=\"137\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-46737 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/09\/pj-image1.png\" alt=\"\" width=\"650\" height=\"383\" \/><\/p>\n<h3 style=\"text-align: center;\"><strong>2015\u5e743\u670819\u65e5\uff08\u6728\uff09AM10:30\u3001<br \/>\n<a title=\"Profession Journal No.111\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?magazine_no=111&amp;magazine_date=20150319\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb \u00a0No.111<\/a>\u00a0\u304c<br \/>\n\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u3002<\/strong><\/h3>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium wp-image-65628\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2-206x300.png\" alt=\"\" width=\"206\" height=\"300\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2-206x300.png 206w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/03\/pj-image2.png 600w\" sizes=\"(max-width: 206px) 100vw, 206px\" \/>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u306e\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u306f<br \/>\n\u5168\u56fd\u306eTAC\u6821\u820e\u3067\u914d\u5e03\u4e2d\uff01<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/profession-journal\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-44583 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><br \/>\n<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F5F5F5;color:#432f2f;border-color:#432f2f;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #432f2f;\"><strong>\u4eca\u9031\u306e\u304a\u85a6\u3081\u8a18\u4e8b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#432f2f;\"><\/div>\n<p>\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306e\u56fd\u4f1a\u3067\u306e\u5be9\u8b70\u72b6\u6cc1\u3068\uff13\u6708\u6c7a\u7b97\u306b\u4fc2\u308b<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3088\u308a\u691c\u8a0e\u30da\u30fc\u30d1\u30fc\u304c\u516c\u8868\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-6\/\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u3078\u306e\u5f71\u97ff<\/a>\u304c\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u4eca\u6708\u306e<strong>\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300d<\/strong>\u306f<strong>\u7a0e\u52b9\u679c\u4f1a\u8a08<\/strong>\u3092\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u306e\u3067\u3001<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c75\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2465\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8a08\u4e0a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-34\/\" target=\"_blank\">\u77e5\u8b58\u306e\u304a\u3055\u3089\u3044\u306b\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044<\/a>\u3002\u4eca\u56de\u306775\u56de\u76ee\u306b\u306a\u308b\u9577\u671f\u9023\u8f09\u3067\u3059\u304c\u3001\u7a0e\u52b9\u679c\u4ee5\u5916\u306e<strong>\u4f1a\u8a08\u51e6\u7406\u3082\u4e8b\u4f8b\u3067\u3084\u3055\u3057\u304f\u89e3\u8aac<\/strong>\u3057\u305f<strong>\u904e\u53bb\u306e\uff31\uff06\uff21<\/strong>\u3082\u3059\u3079\u3066\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u306e\u3067\u3001\u8a18\u4e8b\u306e\u6700\u5f8c\u306b\u3042\u308b<strong>\u300c\u9023\u8f09\u76ee\u6b21\u300d<\/strong>\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\uff01<\/p>\n<p><strong>\u963f\u90e8\u6cf0\u4e45\u7d4c\u56e3\u9023\u5e38\u52d9\u7406\u4e8b<\/strong>\u306b\u3088\u308b\u300e\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300f\u3067\u306f\u3001\u4eca\u5f8c<strong>\u4f01\u696d\u3078\u306e\u5f71\u97ff\u5fc5\u81f3<\/strong>\u306e<strong>BEPS<\/strong>\u306b\u3064\u3044\u3066\u3001<a title=\"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c16\u56de\u3011\u300cBEPS\u306e\u9032\u6357\u72b6\u6cc1\u3068\u884c\u52d5\u8a08\u753b13\uff08\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-27\/\" target=\"_blank\">\u524d\u56de\u306e\u884c\u52d5\u8a08\u753b13<\/a>\uff08\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\uff09\u306b\u7d9a\u304d\u3001<strong>\u884c\u52d5\u8a08\u753b\uff16\uff08\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u9632\u6b62\uff09<\/strong>\u306b\u95a2\u3059\u308b<a title=\"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c17\u56de\u3011\u300cBEPS\u884c\u52d5\uff16\uff08\u79df\u7a0e\u6761\u7d04\u306e\u6feb\u7528\u9632\u6b62\uff09\u306e\u52d5\u5411\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-30\/\" target=\"_blank\">\u6700\u65b0\u52d5\u5411\u3092\u7d39\u4ecb<\/a>\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u9023\u8f09\u3082\u5f8c\u534a\u306b\u5165\u3063\u305f\u300e<strong>\u571f\u5730\u8a55\u4fa1<\/strong>\u3092\u3081\u3050\u308b<strong>\u30b0\u30ec\u30fc\u30be\u30fc\u30f3\u300a10\u5927\u8ad6\u70b9\u300b<\/strong>\u300f\u7b2c\uff16\u56de\u306f\u3001\u3044\u3088\u3044\u3088<strong>\u300c\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u300d<\/strong>\u3092\u691c\u8a3c\u3002\u539f\u5247\u8ad6\u3067\u306f\u6271\u3048\u306a\u3044\u8ad6\u70b9\u306b\u3064\u3044\u3066\u3001\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3084\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u3001<a title=\"\u571f\u5730\u8a55\u4fa1\u3092\u3081\u3050\u308b\u30b0\u30ec\u30fc\u30be\u30fc\u30f3\u300a10\u5927\u8ad6\u70b9\u300b\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u304c\u3067\u304d\u308b\u3068\u304d\u3001\u3067\u304d\u306a\u3044\u3068\u304d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/property-article-21\/\" target=\"_blank\">\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5c0e\u304d\u51fa\u3057\u307e\u3059<\/a>\u3002<\/p>\n<p>\u300e\u30c6\u30ec\u30ef\u30fc\u30af\u30fb\u5728\u5b85\u52e4\u52d9\u5236\u5ea6\u5c0e\u5165\u6642\u306b\u6c17\u3092\u3064\u3051\u305f\u3044\u52b4\u52d9\u554f\u984c\u300f\u3067\u306f<strong>\u300c\u30c6\u30ec\u30ef\u30fc\u30af\u52e4\u52d9\u898f\u7a0b\u300d<\/strong>\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3002<strong>\u4eba\u624b\u4e0d\u8db3\u89e3\u6d88<\/strong>\u306a\u3069\u3067<strong>\u5c0e\u5165\u3092\u691c\u8a0e<\/strong>\u3055\u308c\u3066\u3044\u308b<a title=\"\u30c6\u30ec\u30ef\u30fc\u30af\u30fb\u5728\u5b85\u52e4\u52d9\u5236\u5ea6\u5c0e\u5165\u6642\u306b\u6c17\u3092\u3064\u3051\u305f\u3044\u52b4\u52d9\u554f\u984c\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u300e\u30c6\u30ec\u30ef\u30fc\u30af\u52e4\u52d9\u898f\u7a0b\u300f\u306e\u4f5c\u6210\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/labor-standard-133\/\" target=\"_blank\">\u4f01\u696d\u306b\u5f79\u7acb\u3064\u60c5\u5831\u3092\u63b2\u8f09<\/a>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001<strong>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u3067\u3057\u304b\u8aad\u3081\u306a\u3044<\/strong>\u5b9f\u52d9\u8a18\u4e8b\u304c\u6e80\u8f09\u3067\u3059\uff01<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #432f2f;\">\uff0d \u3054 \u6848 \u5185 \uff0d<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#432f2f;\"><\/div>\n<p>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb\u306e\u89e3\u8aac\u8a18\u4e8b\u306f<span style=\"color: #b22222;\">\u6bce\u9031\u6728\u66dc\u65e5\uff08AM10:30\uff09<\/span>\u306b\u516c\u958b\u3057\u3001<a title=\"Profession Journal \u300a\u901f\u5831\u89e3\u8aac\u300b\" href=\"https:\/\/profession-net.com\/professionjournal\/category\/report\/\"><span style=\"color: #800080;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/span><\/a>\u306b\u3064\u3044\u3066\u306f\u968f\u6642\u516c\u958b\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#fdfbf6;color:#000000;border-color:#432f2f;\">\n\t\t<p><span style=\"color: #432f2f;\"><strong>\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb<\/strong><\/span>\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e<strong>\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528<\/strong>\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\uff08\u904e\u53bb\u306e\u8a18\u4e8b\u3082\u3059\u3079\u3066\u95b2\u89a7\u53ef\u80fd\uff09\u3002<\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button yellow_b \" href=\"\/about_member_and_premium\" target=\"_blank\"  style=\"background-color:#432f2f; color:#FFFFFF;font-family:georgia;font-weight:;-moz-border-radius: 5px; border-radius: 5px;#FFFFFF\" data-bg=\"#432f2f\" data-hoverbg=\"\" data-text=\"#FFFFFF\" data-texthover=\"\">\u3000\u21d2 \u4f1a\u54e1\u5236\u5ea6\u306b\u3064\u3044\u3066\u3000<\/a><\/div>\n<p>&nbsp;<\/p>\n<p><strong>\u3007\u4f1a\u54e1\u4fa1\u683c<\/strong>\uff1a<span style=\"text-decoration: underline;\">\u6708\u984d<span style=\"color: #b22222; text-decoration: underline;\"><strong>1,620\u5186<\/strong><\/span>\uff08\u7a0e\u8fbc\uff09<\/span>\uff08\u304a\u5f97\u306a\u5e74\u984d<span style=\"color: #b22222;\">16,200\u5186<\/span>\uff3b\u7a0e\u8fbc\uff3d\u30d7\u30e9\u30f3\u3082\u3042\u308a\u307e\u3059\u3002\uff09<br \/>\n<strong>\u3000\u3000<\/strong><a href=\"https:\/\/profession-net.com\/login_form\/?action=register\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-46003\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/05\/register.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<p><strong>\u3007<\/strong>\u300c\u4e00\u822c\u4f1a\u54e1\u300d\u306e\u65b9\u304c<strong>\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u300d\u3078\u79fb\u884c\u3059\u308b\u306b\u306f<\/strong>\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br 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\/><\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Web\u60c5\u5831\u8a8c Profession Journal\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u5c02\u7528\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,484],"tags":[374],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 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