{"id":68154,"date":"2015-04-23T10:30:42","date_gmt":"2015-04-23T01:30:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=68154"},"modified":"2015-09-10T15:25:55","modified_gmt":"2015-09-10T06:25:55","slug":"information-126","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-126\/","title":{"rendered":"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb No.116\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\u670823\u65e5\uff08\u6728\uff09AM10:30\u3001<br \/>\n<a title=\"Profession Journal No.116\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?magazine_no=116&amp;magazine_date=20150423\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb \u00a0No.116<\/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>\u5ddd\u7530\u525b\u6c0f\u3001\u6751\u4e95\u6b63\u6c0f\u306b\u3088\u308b\u5dfb\u982d\u5bfe\u8ac7\u306f<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\">\u5148\u9031\u306b\u7d9a\u304d<\/a>\u3010\u5f8c\u7de8\u3011\u3092\u63b2\u8f09\u3002\u3053\u308c\u304b\u3089\u6d3b\u8e8d\u3059\u308b<a title=\"\u3014\u5dfb\u982d\u5bfe\u8ac7\u3015 \u5ddd\u7530\u525b\u306e\u201c\u3042\u306e\u4eba\u201d\u306b\u805e\u304f\u3000\u300c\u6751\u4e95\u6b63\u6c0f\uff08\u95a2\u897f\u5927\u5b66\u540d\u8a89\u6559\u6388\uff09\u300d\u3010\u5f8c\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-156\/\" target=\"_blank\">\u7a0e\u7406\u58eb\u3084\u79df\u7a0e\u6cd5\u7814\u7a76\u8005\u306b\u5411\u3051\u305f\u63d0\u8a00<\/a>\u3092\u3044\u305f\u3060\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u5c71\u672c\u5b88\u4e4b\u7a0e\u7406\u58eb<\/strong>\u306b\u3088\u308b\u6708\u4e00\u9023\u8f09\u300e\u6cd5\u4eba\u7a0e\u201c\u4e00\u5200\u4e21\u65ad\u201d\u300f\u3067\u306f\u3001<strong>\u300c\u9055\u6cd5\u652f\u51fa\u91d1\u306f\u5fc5\u8981\u7d4c\u8cbb\uff08\u640d\u91d1\uff09\u306b\u7b97\u5165\u3067\u304d\u306a\u3044\u300d<\/strong>\u3068\u3044\u3046\u8ad6\u70b9\u306b\u3064\u3044\u3066\u3001<a title=\"\u5c71\u672c\u5b88\u4e4b\u306e\u6cd5\u4eba\u7a0e\u201c\u4e00\u5200\u4e21\u65ad\u201d\u3000\u3010\u7b2c10\u56de\u3011\u300c\u300c\u9055\u6cd5\u652f\u51fa\u91d1\u300d\u3092\u3069\u3046\u8003\u3048\u308b\u304b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-295\/\" target=\"_blank\">\u975e\u516c\u958b\u88c1\u6c7a\u4e8b\u4f8b\u3078\u306e\u92ed\u3044\u6307\u6458<\/a>\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3068\u7a0e\u52d9\u624b\u7d9a\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u306e\u7406\u89e3\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-153\/\" target=\"_blank\">\u7b2c\uff11\u56de\u306e\u30a2\u30af\u30bb\u30b9\u304c\u5927\u5909\u597d\u8abf<\/a>\u306a\u300e\u30de\u30a4\u30ca\u30f3\u30d0\u5236\u5ea6\u30fc\u3068\u7a0e\u52d9\u624b\u7d9a\u300f\u306f\u3001\u7a0e\u52d9\u306e\u5834\u9762\u3067\u500b\u4eba\u756a\u53f7\u3092\u5fc5\u8981\u3068\u3059\u308b\u7bc4\u56f2\u3068\u306f\uff1f\u3000\u305d\u3057\u3066\u305d\u306e\u8a18\u8f09\u958b\u59cb\u6642\u671f\u306b\u3064\u3044\u3066<a title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3068\u7a0e\u52d9\u624b\u7d9a\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u5229\u7528\u7bc4\u56f2\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-157\/\" target=\"_blank\">\u6574\u7406\u30fb\u89e3\u8aac<\/a>\u3002<\/p>\n<p><strong>\u3042\u3089\u305f\u76e3\u67fb\u6cd5\u4eba \u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30c1\u30fc\u30e0<\/strong>\u306b\u3088\u308b\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u300d\u306e\u9023\u8f09\u8a18\u4e8b\u3067\u306f\u3001\u30b3\u30fc\u30c9\u306e\u4e2d\u3067\u3082\u5927\u304d\u306a\u8a71\u984c\u3068\u306a\u3063\u305f<strong>\u72ec\u7acb\u793e\u5916\u53d6\u7de0\u5f79\u3078\u306e\u5bfe\u5fdc<\/strong>\u306b\u95a2\u3059\u308b\u89e3\u8aac\u304c\u3044\u3088\u3044\u3088\u59cb\u307e\u308a\u307e\u3059\u3002\u307e\u305a\u306f<strong>\u300c\u72ec\u7acb\u6027\u300d\u3068\u300c\u793e\u5916\u6027\u300d\u306e\u8981\u4ef6<\/strong>\u306b\u3064\u3044\u3066\u3001<a title=\"\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4f01\u696d\u5b9f\u52d9\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u53d6\u7de0\u5f79\u4f1a\u7b49\u306e\u8cac\u52d9\u2460\u300d\uff5e\u72ec\u7acb\u793e\u5916\u53d6\u7de0\u5f79\u306e\u72ec\u7acb\u6027\u5224\u65ad\u57fa\u6e96\u306b\u3064\u3044\u3066\uff08\uff14\uff0d\uff19\uff09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/management-179\/\" target=\"_blank\">\u5177\u4f53\u7684\u304b\u3064\u5b9f\u8df5\u7684\u306b\u691c\u8a3c<\/a>\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u7406\u5b9f\u52d9\u3067\u767b\u5834\u3059\u308b<strong>\u300e\u91cd\u8981\u6027\u304c\u3042\u308b\u300f\u300e\u91cd\u8981\u6027\u304c\u306a\u3044\u300f<\/strong>\u3068\u3044\u3046\u554f\u984c\u306f\u3001\u5b9f\u52d9\u306b\u643a\u308f\u308b\u65b9\u306a\u3089\u4e00\u5ea6\u306f\u5f53\u305f\u308b\u58c1\u3068\u3044\u3048\u307e\u3059\u3002\u3053\u306e<strong>\u300e\u91cd\u8981\u6027\u3092\u6b63\u3057\u304f\u5224\u65ad\u3059\u308b\u77e5\u8b58\u300f<\/strong>\u304c\u8eab\u306b\u3064\u304f\u65b0\u305f\u306a\u9023\u8f09\u304c\u30b9\u30bf\u30fc\u30c8\u3002\u554f\u984c\u3092\u89e3\u304d\u306a\u304c\u3089\u4e01\u5be7\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001<a title=\"\u4f1a\u8a08\u4e0a\u306e\u300e\u91cd\u8981\u6027\u300f\u5224\u65ad\u57fa\u6e96\u3092\u8eab\u306b\u3064\u3051\u308b\uff5e\u76ee\u6307\u305d\u3046\uff01\u6c7a\u7b97\u52b9\u7387\u5316\uff5e\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u300e\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u300f\u306f\u30e1\u30bf\u30dc\u8a3a\u65ad\u306e\u300e\u30a6\u30a8\u30b9\u30c885cm\u300f\u3068\u540c\u3058\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-2\/\" target=\"_blank\">\u6c7a\u7b97\u306e\u52b9\u7387\u5316\u3092\u76ee\u6307\u3057\u305f\u3044\u65b9\u306f\u5fc5\u8aad<\/a>\u3067\u3059\uff01<\/p>\n<p>\u73fe\u56fd\u4f1a\u3067\u6cd5\u6848\u5be9\u8b70\u4e2d\u306e<strong>\u6539\u6b63\u6c11\u6cd5\uff08\u50b5\u6a29\u6cd5\uff09<\/strong>\u306e\u3046\u3061\u91cd\u8981\u306a\u70b9\u3060\u3051\u3092\u307e\u3068\u3081\u305f\u9023\u8f09\u3010\u7b2c\uff13\u56de\u3011\u306f\u3001\u8981\u7db1\u3068\u308a\u307e\u3068\u3081\u306e\u904e\u7a0b\u3067\u8b70\u8ad6\u304c\u7d1b\u7cfe\u3057\u305f<strong>\u300c\u5b9a\u578b\u7d04\u6b3e\u300d<\/strong>\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<a title=\"\u3008\u307e\u305a\u306f\u3053\u308c\u3060\u3051\u304a\u3055\u3048\u3088\u3046\u3009\u6c11\u6cd5\uff08\u50b5\u6a29\u6cd5\uff09\u6539\u6b63\u3068\u4f01\u696d\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u5b9a\u578b\u7d04\u6b3e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/law-96\/\" target=\"_blank\">\u81ea\u793e\u306e\u7d04\u6b3e\u3092\u78ba\u8a8d\u3059\u308b\u524d\u306b\u3001\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044<\/a>\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>\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; 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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 \/>\n<strong>\u3000\u3000<\/strong>\uff26\uff21\uff31\uff3b<a href=\"https:\/\/profession-net.com\/faq\/member_q7\/\">\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306b\u306a\u308a\u305f\u3044\u306e\u3067\u3059\u304c\uff08\u4e00\u822c\u4f1a\u54e1\u306e\u65b9\uff09\u3002<\/a>\uff3d<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/profession-journal\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44583\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/profession.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<p><a 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