{"id":66084,"date":"2015-04-02T10:20:37","date_gmt":"2015-04-02T01:20:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=66084"},"modified":"2015-04-02T09:12:07","modified_gmt":"2015-04-02T00:12:07","slug":"consumption-article-73","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-73\/","title":{"rendered":"monthly TAX views\u3000-No.27-\u300c\u6b27\u5dde\u8af8\u56fd\u3067\u5b9f\u611f\u3057\u305f\u300e\u6d88\u8cbb\u7a0e \u8efd\u6e1b\u7a0e\u7387\u300f\u3092\u3081\u3050\u308b\u8ab2\u984c\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.27-<\/h4>\n<h3 style=\"text-align: center;\"><strong>\u300c\u6b27\u5dde\u8af8\u56fd\u3067\u5b9f\u611f\u3057\u305f<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u300e\u6d88\u8cbb\u7a0e \u8efd\u6e1b\u7a0e\u7387\u300f\u3092\u3081\u3050\u308b\u8ab2\u984c\u300d<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388<br \/>\n\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u7814\u7a76\u54e1<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u6628\u5e74\uff14\u6708\u3001\u82f1\u56fd\u30fb\u30d5\u30e9\u30f3\u30b9\u30fb\u30c9\u30a4\u30c4\u306e\uff13\u30f6\u56fd\u3092\u5de1\u308a\u3001\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u898b\u805e\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7a0e\u5236\u5f53\u5c40\u3084\u4e8b\u696d\u8005\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306a\u3069\u3068\u9762\u8ac7\u3059\u308b\u6a5f\u4f1a\u3092\u6301\u3063\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u305d\u306e\u969b\u898b\u805e\u304d\u3057\u305f\u51fa\u6765\u4e8b\u3092\u66f8\u3044\u3066\u307f\u305f\u3044\u3002<\/p>\n<p>\u307e\u305a\u82f1\u56fd\u3067\u3042\u308b\u304c\u3001\u65e5\u672c\u3067\u3082\u5e83\u304f\u77e5\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u30de\u30af\u30c9\u30ca\u30eb\u30c9\u306e\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306e\u300c\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u300d\u3068\u300c\u30a4\u30fc\u30c8\u30a4\u30f3\u300d\u306e\u8a71\u3060\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p>\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u3059\u308b\u3068\u98df\u6599\u54c1\u6271\u3044\u3067\u30bc\u30ed\u7a0e\u7387\u3001\u30a4\u30fc\u30c8\u30a4\u30f3\u3059\u308b\u3068\u6a19\u6e96\u7a0e\u7387\uff0820\uff05\uff09\u3002<br \/>\n\u7686\u304c\u300e\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u300f\u3068\u8a00\u3063\u3066\u8cb7\u3063\u3066\u3001\u305d\u306e\u5834\u3067\u98df\u3079\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3044\u3046\u8a71\u306f\u3001\u591a\u304f\u306e\u65e5\u672c\u4eba\u304c\u77e5\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u8a71\u306f\u3082\u3046\u53e4\u3044\u3002<!--more--><\/p>\n<p>\u4e0a\u8ff0\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u8d77\u304d\u3066\u7a0e\u52d9\u5f53\u5c40\u3068\u4e8b\u696d\u8005\u5074\u304c\u63c9\u3081\u308b\u3053\u3068\u304c\u591a\u304b\u3063\u305f\u306e\u3067\u3001\u4eca\u3067\u306f\u300c\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u304b\u30a4\u30fc\u30c8\u30a4\u30f3\u304b\u300d\u3068\u3044\u3046\u533a\u5206\u306b\u52a0\u3048\u3001\u300c\u30db\u30c3\u30c8\u30d5\u30fc\u30c9\u304b\u5426\u304b\u300d\u3068\u3044\u3046\u5225\u306e\u57fa\u6e96\u304c\u52a0\u308f\u3063\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001\u304a\u5ba2\u306e\u6ce8\u6587\u3092\u53d7\u3051\u3066\u6696\u304b\u3044\u30d5\u30fc\u30c9\u3092\u63d0\u4f9b\u3059\u308b\u30de\u30af\u30c9\u30ca\u30eb\u30c9\u306e\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306f\u3001\u30a4\u30fc\u30c8\u30a4\u30f3\u3067\u3082\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u3067\u3082\u3001\u300c\u30db\u30c3\u30c8\u30d5\u30fc\u30c9\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u6a19\u6e96\u7a0e\u7387\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u6700\u65b0\u306e\u82f1\u56fd\u30ec\u30ae\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u8aad\u307e\u308c\u305f\u3044\u3068\u3044\u3046\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u5148\u3092\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u30a4\u30ae\u30ea\u30b9\u653f\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u30a4\u30ae\u30ea\u30b9\u653f\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.gov.uk\/government\/publications\/vat-notice-7091-catering-and-take-away-food\/vat-notice-7091-catering-and-take-away-food\" target=\"_blank\">VAT Notice 709\/1: catering and take-away food<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3068\u3053\u308d\u304c\u30c9\u30a4\u30c4\u306f\u3001\u304b\u3064\u3066\u306e\u30a4\u30ae\u30ea\u30b9\u306e\u30ec\u30ae\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3001\u3064\u307e\u308a\u9867\u5ba2\u306b\u300c\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u304b\u30a4\u30fc\u30c8\u30a4\u30f3\u304b\u300d\u3092\u5c0b\u306d\u3001\u305d\u308c\u306b\u5fdc\u3058\u3066\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u65b9\u5f0f\u3092\u3068\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u304a\u5ba2\u306b\u201c\u79df\u7a0e\u56de\u907f\u201d\u304c\u591a\u304f\u767a\u751f\u3059\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u30c9\u30a4\u30c4\u306e\u30de\u30af\u30c9\u30ca\u30eb\u30c9\u306f\u3001\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u3067\u3082\u30a4\u30fc\u30c8\u30a4\u30f3\u3067\u3082\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306e\u5024\u6bb5\u3092\u540c\u3058\u306b\u3057\u3066\u3044\u308b\u3002\u9069\u7528\u7a0e\u7387\u306f\u7570\u306a\u308b\u306e\u3067\u3001\u7a0e\u52d9\u7533\u544a\u306e\u305f\u3081\u3001\u304a\u5ba2\u306b\u5e97\u3067\u98df\u3079\u308b\u304b\u3069\u3046\u304b\u3092\u5c0b\u306d\u308b\u306e\u3060\u304c\u3001\u300c\u79df\u7a0e\u56de\u907f\u300d\u3092\u907f\u3051\u308b\u305f\u3081\u5e97\u306e\u5224\u65ad\u306b\u3088\u3063\u3066\u3001\u540c\u3058\u5024\u6bb5\u306b\u3057\u3066\u3042\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u8efd\u6e1b\u7a0e\u7387\u3092\u5c0e\u5165\u3057\u3066\u3082\u3001\u5024\u6bb5\u304c\u4e0b\u304c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\uff08\uff01\uff09\u3068\u3044\u3046\u597d\u4f8b\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u30da\u30fc\u30b8\u3011\u3000\u30c0\u30a4\u30e4\u30e2\u30f3\u30c9\u30aa\u30f3\u30e9\u30a4\u30f3\u3000\u300c\u68ee\u4fe1\u8302\u6a39\u306e\u76ee\u899a\u3081\u3088\u7d0d\u7a0e\u8005\u300d<br \/>\n\u7b2c71\u56de\u3000\u300c<a title=\"\u30c0\u30a4\u30e4\u30e2\u30f3\u30c9\u30aa\u30f3\u30e9\u30a4\u30f3\" href=\"http:\/\/diamond.jp\/articles\/-\/52918\" target=\"_blank\">\u6b27\u5dde\u3067\u898b\u3066\u304d\u305f\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u306e\u73fe\u5b9f\u3000\u3068\u3066\u3082\u7169\u96d1\uff01\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u3068\u5e97\u5185\u98df\u306e\u533a\u5225<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u82f1\u56fd\u3067\u8efd\u6e1b\u7a0e\u7387\u306b\u4fc2\u308b\u8a34\u8a1f\u6848\u4ef6\u3068\u3044\u3048\u3070\u3001\u30de\u30fc\u30af\uff06\u30b9\u30da\u30f3\u30b5\u30fc\u3067\u58f2\u3089\u308c\u3066\u3044\u305f\u30c6\u30a3\u30fc\u30b1\u30fc\u30ad\uff08\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u3067\u8986\u308f\u308c\u305f\u8336\u83d3\u5b50\uff09\u304c\u6709\u540d\u3067\u3042\u308b\u3002<\/p>\n<p>\u30b1\u30fc\u30ad\u306a\u3089\u30bc\u30ed\u7a0e\u7387\u3060\u304c\u3001\u30d3\u30b9\u30b1\u30c3\u30c8\u306a\u3089\u6a19\u6e96\u7a0e\u7387\u3068\u306a\u308b\u3002\u6b27\u5dde\u88c1\u5224\u6240\u307e\u3067\u6301\u3061\u8fbc\u307e\u308c\u3001\u7d50\u5c40\u3001\u8cb4\u65cf\u9662\u5224\u6c7a\u306b\u3088\u308a\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u6700\u8fd1\u3067\u306f\u3001\uff30\uff06\uff27\u306e\u8ca9\u58f2\u3059\u308b\u201c\u30d7\u30ea\u30f3\u30b0\u30eb\u30b9\u201d\u304c\u3042\u308b\u3002<\/p>\n<p>\u65e5\u672c\u3067\u3082\u8ca9\u58f2\u3057\u3066\u3044\u308b\u306e\u3067\u898b\u899a\u3048\u306e\u3042\u308b\u65b9\u3082\u591a\u3044\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u5916\u898b\u306f\u30dd\u30c6\u30c8\u30c1\u30c3\u30d7\u30b9\u3067\u3042\u308b\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u6a19\u6e96\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u3057\u304b\u3057\uff30\uff06\uff27\u5074\u306f\u3001\u539f\u6599\u306b\u5360\u3081\u308b\u3058\u3083\u304c\u3044\u3082\u306e\u542b\u6709\u91cf\u306f50\uff05\u672a\u6e80\u3067\u3042\u308a\u3001\u30dd\u30c6\u30c8\u30c1\u30c3\u30d7\u30b9\u3067\u306f\u306a\u3044\uff08\u30bc\u30ed\u7a0e\u7387\uff09\u3068\u53cd\u8ad6\u3057\u88c1\u5224\u306b\u306a\u3063\u305f\u3002\u4e00\u5be9\u3067\u306f\u696d\u8005\u5074\u304c\u52dd\u3063\u305f\u304c\u3001\u63a7\u8a34\u5be9\u3067\u306f\u56fd\u5074\u304c\u52dd\u3061\u3001\u6a19\u6e96\u7a0e\u7387\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u63a7\u8a34\u5be9\u5224\u6c7a\u306f\u3001\u300c\u539f\u6599\u304c42\uff05\u3068\u3044\u3046\u3053\u3068\u3088\u308a\u3001\u304a\u5ba2\u304c\u3069\u3046\u8a8d\u8b58\u3057\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u304c\u91cd\u8981\u3060\u300d\u3068\u6307\u6458\u3057\u3066\u3044\u308b\u3002\u542b\u6709\u91cf\u3092\u8abf\u6574\u3057\u3066\u7a0e\u7387\u3092\u4f4e\u304f\u3059\u308b\u3068\u3044\u3046\uff30\uff06\uff27\u306e\u767a\u60f3\u306f\u3001\u9ea6\u82bd\u306e\u6bd4\u7387\u3092\u4f4e\u304f\u304a\u3055\u3048\u9152\u7a0e\u3092\u5b89\u304f\u3057\u3088\u3046\u3068\u3044\u3046\u767a\u6ce1\u9152\u3068\u307e\u3063\u305f\u304f\u540c\u3058\u767a\u60f3\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u30d5\u30e9\u30f3\u30b9\u3067\u306f\u3001\u30d0\u30bf\u30fc\uff08\u8efd\u6e1b\u7a0e\u7387\uff09\u3068\u30de\u30fc\u30ac\u30ea\u30f3\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u306e\u7a0e\u7387\u304c\u88c1\u5224\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u30d0\u30bf\u30fc\u306f\u56fd\u5185\u8fb2\u5bb6\u4fdd\u8b77\u306e\u305f\u3081\u4f4e\u3044\u7a0e\u7387\u306b\u3057\u3066\u3044\u308b\u3068\u3044\u308f\u308c\u3066\u3044\u308b\u304c\u3001\u3082\u3057\u3053\u308c\u304c\u672c\u5f53\u306a\u3089\u3001\u5185\u5916\u7121\u5dee\u5225\u539f\u5247\u3092\u53d6\u308a\u6c7a\u3081\u3066\u3044\u308bWTO\u5354\u5b9a\u9055\u53cd\u3068\u306a\u308b\u3002<\/p>\n<p>\u308f\u304c\u56fd\u306e\u713c\u914e\u3068\u30a6\u30a4\u30b9\u30ad\u30fc\u306f\u3001\u7af6\u5408\u5546\u54c1\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7a0e\u7387\u683c\u5dee\u304c\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u713c\u914e\u306e\u4f4e\u3044\u7a0e\u7387\u306fWTO\u9055\u53cd\u3068\u3055\u308c\u305f\u3053\u3068\u304c\u601d\u3044\u51fa\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u82f1\u56fd\u3067\u9762\u4f1a\u3057\u305f\u4e8b\u696d\u8005\u306f\u3001\u3044\u308f\u3086\u308b\u300e\u30bb\u30c3\u30c8\u5546\u54c1\u300f\u306e\u53d6\u6271\u3044\u306e\u4e8b\u52d9\u30b3\u30b9\u30c8\u3092\u5606\u3044\u3066\u3044\u305f\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u30af\u30ea\u30b9\u30de\u30b9\u6642\u306b\u3001\u304a\u9152\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u3084\u98df\u6599\u54c1\uff08\u591a\u304f\u306f\u8efd\u6e1b\u7a0e\u7387\uff09\u306e\u4e21\u65b9\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u30d0\u30b9\u30b1\u30c3\u30c8\u306b\u5165\u308c\u3066\u8ca9\u58f2\u3059\u308b\u5546\u54c1\u306f\u3001\u500b\u5225\u306b\u4e8b\u696d\u8005\u3068\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u9593\u3067\u3001\u4e8b\u524d\u306b\u5546\u54c1\u3054\u3068\u306b\u76f8\u8ac7\u3057\u3066\u7a0e\u7387\u3092\u6c7a\u3081\u3066\u3044\u308b\u3002\u53cc\u65b9\u306b\u5927\u5c64\u306a\u624b\u9593\u304c\u304b\u304b\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u54c1\u306e\u5165\u3063\u305f\u5bb9\u5668\u3084\u5305\u88c5\u304c\u9ad8\u4fa1\u306a\u5834\u5408\u306b\u306f\u3001\u53cc\u65b9\u306e\u4fa1\u683c\u3092\u6bd4\u8f03\u3057\u3066\u6c7a\u3081\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u3053\u308c\u3082\u5f53\u5c40\u3068\u500b\u5225\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u30c9\u30a4\u30c4\u306e\u5834\u5408\u3001\u5bb9\u5668\u304c\u72ec\u81ea\u306e\u4fa1\u5024\u3092\u6301\u3064\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u629c\u672c\u6539\u9769\u6cd5\u3067\u306f\u3001\u300c\u4f4e\u6240\u5f97\u8005\u306b\u914d\u616e\u3059\u308b\u89b3\u70b9\u300d\u3068\u3044\u3046\u8da3\u65e8\u304b\u3089\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u691c\u8a0e\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u4e00\u65b9\u3001\u4e0e\u515a\u7a0e\u5236\u5354\u8b70\u4f1a\u306e\u696d\u754c\u30d2\u30a2\u30ea\u30f3\u30b0\u3067\u306f\u3001\u65b0\u805e\u3001\u96d1\u8a8c\u3001\u533b\u7642\u3001\u8fb2\u5354\u3001\u4f4f\u5b85\u696d\u754c\u306a\u3069\u304b\u3089\u8efd\u6e1b\u7a0e\u7387\u8981\u671b\u304c\u51fa\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u65b0\u805e\u3084\u96d1\u8a8c\u306e\u8efd\u6e1b\u7a0e\u7387\u8981\u671b\u306f\u3001\u300c\u4f4e\u6240\u5f97\u8005\u5bfe\u7b56\u300d\u3068\u306f\u95a2\u4fc2\u306a\u3044\u300c\u4e8b\u696d\u8005\u306e\u8ca0\u62c5\u8efd\u6e1b\u300d\u8981\u671b\u3067\u3042\u308b\u3002<\/p>\n<p>\u4eca\u4e00\u5ea6\u3001\u539f\u70b9\u306b\u7acb\u3061\u8fd4\u3063\u3066\u8b70\u8ad6\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/125067.html\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u691c\u8a0e\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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        \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>\u6628\u5e74\uff14\u6708\u3001\u82f1\u56fd\u30fb\u30d5\u30e9\u30f3\u30b9\u30fb\u30c9\u30a4\u30c4\u306e\uff13\u30f6\u56fd\u3092\u5de1\u308a\u3001\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u898b\u805e\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7a0e\u5236\u5f53\u5c40\u3084\u4e8b\u696d\u8005\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306a\u3069\u3068\u9762\u8ac7\u3059\u308b\u6a5f\u4f1a\u3092\u6301\u3063\u305f\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u305d\u306e\u969b\u898b\u805e\u304d\u3057\u305f\u51fa\u6765\u4e8b\u3092\u66f8\u3044\u3066\u307f\u305f\u3044\u3002<br \/>\n\u307e\u305a\u82f1\u56fd\u3067\u3042\u308b\u304c\u3001\u65e5\u672c\u3067\u3082\u5e83\u304f\u77e5\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u30de\u30af\u30c9\u30ca\u30eb\u30c9\u306e\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u306e\u300c\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u300d\u3068\u300c\u30a4\u30fc\u30c8\u30a4\u30f3\u300d\u306e\u8a71\u3060\u3002<br \/>\n\u300c\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u3059\u308b\u3068\u98df\u6599\u54c1\u6271\u3044\u3067\u30bc\u30ed\u7a0e\u7387\u3001\u30a4\u30fc\u30c8\u30a4\u30f3\u3059\u308b\u3068\u6a19\u6e96\u7a0e\u7387\uff0820\uff05\uff09\u3002\u300c\u7686\u304c\u300e\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u300f\u3068\u8a00\u3063\u3066\u8cb7\u3063\u3066\u3001\u305d\u306e\u5834\u3067\u98df\u3079\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u8a71\u306f\u3001\u591a\u304f\u306e\u65e5\u672c\u4eba\u304c\u77e5\u3063\u3066\u3044\u308b\u3002<br \/>\n\u3057\u304b\u3057\u3001\u3053\u306e\u8a71\u306f\u3082\u3046\u53e4\u3044\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":[188,177,167,181,290],"tags":[335],"backnumber":[1788],"series":[1152],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-26 18:24:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/66084"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=66084"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/66084\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=66084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=66084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=66084"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=66084"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=66084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}