{"id":67663,"date":"2015-04-16T10:30:10","date_gmt":"2015-04-16T01:30:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=67663"},"modified":"2015-04-16T10:26:14","modified_gmt":"2015-04-16T01:26:14","slug":"information-125","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-125\/","title":{"rendered":"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb No.115\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\u5e744\u670816\u65e5\uff08\u6728\uff09AM10:30\u3001<br \/>\n<a title=\"Profession Journal No.115\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?magazine_no=115&amp;magazine_date=20150416\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb \u00a0No.115<\/a>\u304c<br \/>\n\u516c\u958b\u3055\u308c\u307e\u3057\u305f\u3002<\/strong><\/h3>\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>\u5dfb\u982d\u5bfe\u8ac7\u3092\u63b2\u8f09\u3057\u307e\u3057\u305f\u3002\u56fd\u969b\u7a0e\u52d9\u306b\u95a2\u3057\u6570\u591a\u304f\u306e\u8457\u4f5c\u306e\u3042\u308b<strong>\u7a0e\u7406\u58eb\u5ddd\u7530\u525b<\/strong>\u6c0f\u304c\u805e\u304d\u624b\u3068\u306a\u308a\u3001\u7a0e\u6cd5\u30fb\u7a0e\u5b9f\u52d9\u306b\u307e\u3064\u308f\u308b\u7b2c\u4e00\u4eba\u8005\u304b\u3089\u3001\u3053\u308c\u307e\u3067\u306e\u7d4c\u9a13\u3084\u4eca\u5f8c\u306e\u5b9f\u52d9\u5bb6\u3078\u5411\u3051\u305f\u8a71\u3092\u805e\u3044\u3066\u3044\u304d\u307e\u3059\u3002\u4eca\u56de\u306f\u56fd\u5185\u306b\u304a\u3051\u308b\u30c9\u30a4\u30c4\u79df\u7a0e\u6cd5\u7814\u7a76\u306e\u7b2c\u4e00\u4eba\u8005\u3067\u3042\u308b<strong>\u6751\u4e95\u6b63\u95a2\u897f\u5927\u5b66\u540d\u8a89\u6559\u6388<\/strong>\u3092\u304a\u8fce\u3048\u3057\u307e\u3057\u305f\u3002\u4eca\u9031\u306f\u305d\u306e<a title=\"\u3014\u5dfb\u982d\u5bfe\u8ac7\u3015 \u5ddd\u7530\u525b\u306e\u201c\u3042\u306e\u4eba\u201d\u306b\u805e\u304f  \u300c\u6751\u4e95\u6b63\u6c0f\uff08\u95a2\u897f\u5927\u5b66\u540d\u8a89\u6559\u6388\uff09\u300d\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-154\/\" target=\"_blank\">\u3010\u524d\u7de8\u3011\u3092\u516c\u958b<\/a>\u3002<\/p>\n<p><strong>\u963f\u90e8\u6cf0\u4e45<\/strong>\u7d4c\u56e3\u9023\u5e38\u52d9\u7406\u4e8b\u306b\u3088\u308b\u6708\u4e00\u9023\u8f09\u300e\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300f\u3067\u306f\u524d\u56de\u306b\u7d9a\u304d<strong>BEPS\u306e\u6700\u65b0\u52d5\u5411<\/strong>\u306b\u3064\u3044\u3066\u3001\u4eca\u56de\u306f\u884c\u52d5\uff18\uff5e10\u306e<strong>\u300c\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d<\/strong>\u306e\u6539\u5b9a\u3092\u3081\u3050\u308a<a title=\"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c18\u56de\u3011\u300cBEPS\u884c\u52d5\uff18\uff5e10\uff1a\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6539\u5b9a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-33\/\" target=\"_blank\">OECD\u3067\u3069\u306e\u3088\u3046\u306a\u8b70\u8ad6\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u304b<\/a>\u3092\u7d39\u4ecb\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002\u4eca\u5f8c\u306e\u5f71\u97ff\u306b\u5099\u3048\u308b\u305f\u3081\u3001\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5358\u884c\u672c\u3082<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u66f8\u7c4d\u7d39\u4ecb\" href=\"https:\/\/profession-net.com\/bookstore\/s54654\/\" target=\"_blank\">\u8ca9\u58f2\u597d\u8abf<\/a>\u306e<strong>\u300e\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300f<\/strong>\u306f\u4eca\u5e74\uff11\u6708\u306b\u516c\u8868\u3055\u308c\u305f<strong>\u4e0d\u6b63\u4f1a\u8a08<\/strong>\u306b\u95a2\u3059\u308b<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c29\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u30a2\u30a4\u30bb\u30a4\u85ac\u5c40\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621027\u5e74\uff11\u670830\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-35\/\" target=\"_blank\">\u300c\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u300d\u3092\u691c\u8a3c<\/a>\u3002<\/p>\n<p><strong>\u201c\u7d4c\u55b6\u8005\u306e\u5e74\u91d1\u201d<\/strong>\u3068\u3044\u3046\u8996\u70b9\u3067\u89e3\u8aac\u3059\u308b<strong>\u300e\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u4e3b\u306e\u305f\u3081\u306e\u5e74\u91d1\u69cb\u7bc9\u306e\u30dd\u30a4\u30f3\u30c8\u300f<\/strong>\u306f<a title=\"\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u4e3b\u306e\u305f\u3081\u306e\u5e74\u91d1\u69cb\u7bc9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5e74\u91d1\u306e\u652f\u7d66\u958b\u59cb\u5e74\u9f62\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/welfare-annuity\/\" target=\"_blank\">\u300c\u5e74\u91d1\u306e\u652f\u7d66\u958b\u59cb\u5e74\u9f62\u300d<\/a>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3002\u8001\u9f62\u5e74\u91d1\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u751f\u5e74\u6708\u65e5\u3068\u6027\u5225\u306b\u3088\u3063\u3066\u652f\u7d66\u4f53\u7cfb\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u8001\u5f8c\u306e\u8cc7\u91d1\u904b\u7528\u3092\u8003\u3048\u308b\u969b\u306f\u4e8b\u524d\u306e\u78ba\u8a8d\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\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 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>&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 17:10:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/67663"}],"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=67663"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/67663\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=67663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=67663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=67663"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=67663"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=67663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}