{"id":71086,"date":"2015-07-09T10:19:05","date_gmt":"2015-07-09T01:19:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=71086"},"modified":"2015-12-04T17:06:02","modified_gmt":"2015-12-04T08:06:02","slug":"consumption-article-77","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-77\/","title":{"rendered":"\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u4e16\u754c\u6a19\u6e96\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u4e16\u754c\u6a19\u6e96\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u91d1\u4e95\u3000\u6075\u7f8e\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u4e16\u754c\u6a19\u6e96<\/strong><\/h4>\n<p>\u516c\u660e\u515a\u306e<a title=\"\u516c\u660e\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.komei.or.jp\/more\/understand\/keigenzeiritsu.html\" target=\"_blank\">\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u306b\u306f\u3001\u300c\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165\u306f\u4e16\u754c\u306e\u8da8\u52e2\u300d\u3068\u984c\u3057\u305f\u30c8\u30d4\u30c3\u30af\u304c\u3042\u308a\u3001\u3053\u3053\u3067\u306f\u3001<\/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>\uff25\uff35\u4e3b\u8981\u56fd\u3067\u306f\u3001\u98df\u6599\u54c1\u3084\u6c34\u9053\u3001\u65b0\u805e\u3001\u56fd\u5185\u65c5\u5ba2\u8f38\u9001\u306a\u3069\u304c\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u8efd\u6e1b\u7a0e\u7387\u306f\u6b27\u5dde\u3067\u5b9f\u7e3e\u306e\u3042\u308b\u5236\u5ea6\u3067\u3042\u308a\u3001\u65e5\u672c\u306b\u304a\u3044\u3066\u3082\u5341\u5206\u306b\u5b9f\u884c\u53ef\u80fd\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n<\/div>\n\u3068\u8aac\u660e\u3057\u3001\u6d88\u8cbb\u7a0e\u738710\uff05\u3078\u306e\u5f15\u4e0a\u3052\u3068\u540c\u6642\u306b\u8907\u6570\u7a0e\u7387\u5236\u5ea6\u306b\u79fb\u884c\u3057\u3001\u98df\u6599\u54c1\u306a\u3069\u306e\u7a0e\u7387\u3092\uff18\uff05<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306b\u636e\u3048\u7f6e\u304f\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u308b\u3002<\/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\uff11\uff09<\/span>\u3000\u516c\u660e\u7b49\u306e\u5c71\u53e3\u90a3\u6d25\u7537\u4ee3\u8868\u306f\u5e73\u621026\u5e7412\u6708\uff14\u65e5\u3001\u300c\u73fe\u5b9f\u306b\u6a5f\u80fd\u3057\u3066\u3044\u308b\uff18\uff05\u304c\u5b9f\u52d9\u7684\u306b\u3082\uff11\u3064\u306e\u57fa\u6e96\u306b\u306a\u308b\u300d\u3068\u8a9e\u308a\u3001\u5bfe\u8c61\u54c1\u76ee\u3092\u73fe\u5728\u306e\uff18\uff05\u306b\u636e\u3048\u7f6e\u304f\u3053\u3068\u3082\u9078\u629e\u80a2\u3068\u306e\u8003\u3048\u3092\u793a\u3057\u305f\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7b2c\u4e00\u4e16\u4ee3<\/strong><\/h4>\n<p>\u30d5\u30e9\u30f3\u30b9\u3001\u30c9\u30a4\u30c4\u3001\u30a4\u30ae\u30ea\u30b9\u7b49\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u3001\u305d\u306e\u59cb\u307e\u308a\u304b\u3089\u8907\u6570\u7a0e\u7387\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u308c\u306f\u3001\u9006\u9032\u6027\u306e\u7de9\u548c\u3001\u3042\u308b\u3044\u306f\u4f4e\u6240\u5f97\u8005\u306e\u305f\u3081\u306e\u65bd\u7b56\u3068\u3044\u3046\u3088\u308a\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u524d\u8eab\u304c\u53d6\u5f15\u9ad8\u7a0e\u3067\u3042\u308b\u3053\u3068\u306b\u7531\u6765\u3059\u308b\u3068\u3053\u308d\u304c\u5927\u304d\u3044\u3002<\/p>\n<p>\uff25\uff35\u306b\u304a\u3044\u3066\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u57fa\u672c\u7684\u306a\u67a0\u7d44\u307f\u306f\u30011977\u5e74\u306e\uff25\uff25\uff23\u7b2c\uff16\u6b21\u6307\u4ee4\u306b\u3088\u308b\u306e\u3067\u3042\u308a\u3001\u3053\u306e\u7b2c\uff16\u6b21\u6307\u4ee4\u3092\u53d7\u3051\u3066\u306e1992\u5e74\u306e\u6307\u4ee4\u3001\u305d\u306e\u5f8c\u306e2006\u5e74\u6307\u4ee4\u304c\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u305d\u306e\u9aa8\u5b50\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002<br \/>\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:#CD853F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u30001996\u5e7412\u670831\u65e5\u307e\u3067\u306b\u52a0\u76df\u56fd\u306f\u666e\u901a\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u309215\uff05\u4ee5\u4e0a\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u52a0\u76df\u56fd\u306f\uff11\u3064\u306a\u3044\u3057\u306f\uff12\u3064\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u8a2d\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u8efd\u6e1b\u7a0e\u7387\u306f\uff15\uff05\u4ee5\u4e0a\u3068\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\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\uff12\uff09<\/span>\u3000\u77e2\u91ce\u79c0\u5229\u307b\u304b\u300e\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u306e\u691c\u8a3c\u300f\uff08\u6e05\u6587\u793e\u30012014\u5e74\uff09151\u9801\u3014\u77e2\u91ce\u79c0\u5229\u3015\u3002<\/span><\/p>\n<p>\uff25\uff35\u306b\u304a\u3044\u3066\u306f\u3001\u4fa1\u683c\u7af6\u4e89\u306e\u70b9\u304b\u3089\u3082\u3001\u8efd\u6e1b\u7a0e\u7387\u3092\u5c0e\u5165\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u30c7\u30f3\u30de\u30fc\u30af\u306f\u3001\uff25\uff35\u306b\u3042\u3063\u3066\u3001\u552f\u4e00\u3001\u5358\u4e00\u7a0e\u7387\u5236\u5ea6\u3092\u3068\u308b\u56fd\u3067\u3042\u308b\uff08\u305f\u3060\u3057\u3001\u65b0\u805e\u306b\u306f\u30bc\u30ed\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u3044\u308b\uff09\u304c\u3001\u96a3\u56fd\uff08\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3\u7b49\uff09\u3068\u7af6\u4e89\u95a2\u4fc2\u306b\u3042\u308b\u30db\u30c6\u30eb\u696d\u754c\u3001\u30ec\u30b9\u30c8\u30e9\u30f3\u696d\u754c\u304b\u3089\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u306e\u8981\u671b\u304c\u5927\u304d\u3044<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002<\/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\uff13\uff09<\/span>\u3000\u7a0e\u5236\u8abf\u67fb\u4f1a\u6d77\u5916\u8abf\u67fb\u5831\u544a\uff08\u5e73\u621016\u5e74\uff19\u6708\uff09\u3002<\/span><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7406\u7531\u306f\u3068\u3082\u304b\u304f\u3068\u3057\u3066\u3001\u8907\u6570\u7a0e\u7387\u306f\u30e8\u30fc\u30ed\u30c3\u30d1\u306e\u5e38\u8b58\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7b2c\u4e8c\u4e16\u4ee3<\/strong><\/h4>\n<p>\u3057\u304b\u3057\u3001\u5f8c\u767a\u306e\u56fd\u3005\u3067\u306f\u5358\u4e00\u7a0e\u7387\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u304f\u3001\uff29\uff2d\uff26\u306e\u8abf\u67fb\u306b\u3088\u308c\u3070\u30011990\u5e74\u3088\u308a\u524d\u306b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u5c0e\u5165\u3057\u305f48\u30f6\u56fd\u306e\u3046\u3061\u3001\u8907\u6570\u7a0e\u7387\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u56fd\u306f36\u30f6\u56fd\uff0875\uff05\uff09\u3067\u3042\u308b\u304c\u30011990\u5e74\u304b\u30892001\u5e74\uff14\u6708\u306e\u9593\u306b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u5c0e\u5165\u3057\u305f77\u30f6\u56fd\u306e\u3046\u3061\u3001\u8907\u6570\u7a0e\u7387\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u56fd\u306f20\u30f6\u56fd\uff0826\uff05\uff09\u3067\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3002<\/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\uff14\uff09<\/span>\u3000Ebrill et. al., The Modern VAT, Washington, D.C.; International Monetary Fund, 2001, p.69.<\/span><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u3064\u3044\u3066\u3001\u30de\u30fc\u30ea\u30fc\u30ba\u30fb\u30ec\u30d3\u30e5\u30fc\uff08<a title=\"\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u7a0e\u7387\u69cb\u9020\u306b\u95a2\u3059\u308b\u904e\u53bb\u306e\u7b54\u7533\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-76\/\" target=\"_blank\">\u524d\u56de<\/a>\u53c2\u7167\uff09\u306f\u3001\u300c\u4ed6\u56fd\u306f\uff25\uff35\u306e\u7d4c\u9a13\u304b\u3089\uff25\uff35\u304c\u5b66\u3070\u306a\u304b\u3063\u305f\u6559\u8a13\u3092\u5b66\u3093\u3067\u3044\u308b\u3088\u3046\u3060\u3002\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3068\u3057\u3066\u304a\u308a\u3001\u8907\u6570\u7a0e\u7387\u306b\u3088\u308b\u5236\u5ea6\u306e\u6b6a\u307f\u306b\u82e6\u616e\u3059\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7b2c\u4e00\u4e16\u4ee3\u306e\u56fd\u306e\u7814\u7a76\u8005\u304c\u3001\u5358\u4e00\u7a0e\u7387\u3092\u9078\u629e\u3057\u305f\u7b2c\u4e8c\u4e16\u4ee3\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u9ad8\u304f\u8a55\u4fa1\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308b\u3002<\/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\uff15\uff09<\/span>\u3000\u793e\u4f1a\u4fdd\u969c\u6539\u9769\u306b\u95a2\u3059\u308b\u96c6\u4e2d\u691c\u8a0e\u4f1a\u8b70\u7b2c\uff19\u56de\uff08\u5e73\u621023\u5e74\uff15\u670830\u65e5\uff09\u8cc7\u6599\uff13-\uff17\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u6a19\u6e96\u7a0e\u7387\u3068\u8efd\u6e1b\u7a0e\u7387<\/strong><\/h4>\n<p>\uff25\uff35\u306e\u6307\u4ee4\u306b\u3082\u307f\u3089\u308c\u308b\u3088\u3046\u306b\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u8efd\u6e1b\u7a0e\u7387\u3092\u6301\u3064\u56fd\u306e\u6a19\u6e96\u7a0e\u7387\u306f20\uff05\u3042\u308b\u3044\u306f\u305d\u308c\u3092\u8d85\u3048\u308b\u3002\u4e16\u754c\u3067\u306f\u304a\u3088\u305d150\u306e\u56fd\u304c\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u3046\u3061\u6a19\u6e96\u7a0e\u7387\u304c10\uff05\u7a0b\u5ea6\u306e\u6c34\u6e96\u3067\u98df\u6599\u54c1\u306b\u8efd\u6e1b\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u56fd\u306f\u3001\u30b9\u30a4\u30b9\u3001\u30ab\u30ca\u30c0\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306a\u3069\u3054\u304f\u308f\u305a\u304b\u3057\u304b\u306a\u3044\u3002\u65e5\u672c\u304c\u300110\uff05\u306e\u6a19\u6e96\u7a0e\u7387\u3067\uff18\uff05\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u5c0e\u5165\u3059\u308c\u3070\u3001\u305d\u308c\u306f\u4e16\u754c\u3067\u3082\u7279\u5225\u306b\u73cd\u3057\u3044\u7a0e\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u52b9\u7387\u6027<\/strong><\/h4>\n<p>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u52b9\u7387\u6027\u3092\u793a\u3059\u6307\u6a19\u306b\u3001\uff2f\uff25\uff23\uff24\u304c2008\u5e74\u306e\u300cConsumption Tax Trends\u300d\u304b\u3089\u7528\u3044\u3066\u3044\u308b\uff36\uff32\uff32\uff08VAT Revenue Ratio\uff09\u304c\u3042\u308b\u3002\u307e\u305f\u30012006\u5e74\u306e\u300cConsumption Tax Trends\u300d\u306b\u304a\u3044\u3066\u306f\u3001\uff23-\u52b9\u7387\u6027\uff08C-efficiency ratio\uff09\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u6307\u6a19\u306f\u3001\u3059\u3079\u3066\u306e\u56fd\u5185\u6d88\u8cbb\u306b\u6a19\u6e96\u7a0e\u7387\u3067\u8ab2\u7a0e\u3057\u305f\u5834\u5408\u306e\u7a0e\u53ce\u306b\u5bfe\u3059\u308b\u5b9f\u969b\u306e\u7a0e\u53ce\u306e\u6bd4\u7387\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u5236\u5ea6\u306e\u52b9\u7387\u6027\u306f\u3001\uff13\u3064\u306e\u4e3b\u8981\u306a\u8981\u56e0\u3001<span style=\"color: #ff6600;\">\u2460<\/span>\u7a0e\u7387\u69cb\u9020\u7b49\uff08\u7a0e\u7387\u3001\u975e\u8ab2\u7a0e\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u3001\u514d\u7a0e\u70b9\uff09\u3001<span style=\"color: #ff6600;\">\u2461<\/span>\u8ab2\u7a0e\u5f53\u5c40\u306e\u57f7\u884c\u80fd\u529b\u3001<span style=\"color: #ff6600;\">\u2462<\/span>\u7d0d\u7a0e\u8005\u306e\u6cd5\u4ee4\u9075\u5b88\u306e\u7a0b\u5ea6\u3001\u306b\u3088\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\uff36\uff32\uff32\u53c8\u306f\uff23-\u52b9\u7387\u6027\u306e\u4f4e\u3055\u304c\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u72ed\u3055\u306b\u3088\u308b\u3082\u306e\u304b\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u4f4e\u3055\u306b\u3088\u308b\u3082\u306e\u304b\u306e\u5224\u5225\u306f\u4e0d\u53ef\u80fd\u3067\u3042\u308b\u304c\u3001\u9ad8\u3044\u6a19\u6e96\u7a0e\u7387\u306f\u8131\u7a0e\u3092\u8a98\u5f15\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3057\u3001\u8907\u6570\u306e\u7a0e\u7387\u306e\u5b58\u5728\u306b\u306f\u9069\u7528\u7a0e\u7387\u306e\u8aa4\u308a\u304c\u4f34\u3046\u3002\u307e\u305f\u3001\u8907\u6570\u7a0e\u7387\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u5358\u4e00\u7a0e\u7387\u5236\u5ea6\u306b\u6bd4\u3079\u3066\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b3\u30b9\u30c8\u3068\u57f7\u884c\u30b3\u30b9\u30c8\u304c\u9ad8\u304f\u306a\u308b\u3002<\/p>\n<p>\u56fd\u3054\u3068\u306e\uff36\uff32\uff32\u3068\uff23-\u52b9\u7387\u6027\u306f\u3001\u307b\u307c\u540c\u3058\u6c34\u6e96\u3092\u793a\u3057\u3066\u304a\u308a\u3001\u8907\u6570\u7a0e\u7387\u306e\u56fd\u306f\u6570\u5024\u304c\u4f4e\u304f\u3001\u9ad8\u3044\u6570\u5024\u3092\u793a\u3059\u5358\u4e00\u7a0e\u7387\u306e\u56fd\u306b\u6bd4\u3079\u3066\u52b9\u7387\u304c\u60aa\u3044\u3002\u5358\u4e00\u7a0e\u7387\u3067\u3042\u308a\u3001\u975e\u8ab2\u7a0e\u306e\u307b\u3068\u3093\u3069\u306a\u3044\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u306e\u52b9\u7387\u6027\u306f\u4e16\u754c\u3067\uff11\u4f4d\u3067\u3042\u308a\u3001\u30de\u30fc\u30ea\u30fc\u30ba\u30fb\u30ec\u30d3\u30e5\u30fc\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u5831\u544a\u66f8\u306e\u4e2d\u3067\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>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3068\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u306e\u5c0e\u5165\u3057\u3066\u3044\u308b\uff27\uff33\uff34\uff08goods and service tax\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u306f\u3001\u3042\u3089\u3086\u308b\u7a0e\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u5bfe\u8c61\u3068\u3057\u3001\u4f8b\u5916\u306a\u304f\u8ab2\u7a0e\u3059\u308b\u4e00\u65b9\u3001\u4f4e\u6240\u5f97\u8005\u5bfe\u7b56\u3068\u3057\u3066\u52b9\u679c\u306e\u9ad8\u3044\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u7b49\u3067\u884c\u3063\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u3088\u3046\u306a\u7a0e\u5236\u306f\u3001\u6b27\u5dde\u578b\uff36\uff21\uff34\u3092\u9032\u5316\u3055\u305b\u6539\u5584\u3057\u305f\u3082\u306e\u3067\u3042\u308b<\/p>\n<\/div>\n\u3068\u3044\u3046\u8a8d\u8b58\u3092\u793a\u3057\u3001\u4eca\u5f8c\u4ed6\u56fd\u3082\u53c2\u8003\u306b\u3059\u3079\u304d\u3068\u6307\u6458\u3057\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3002<\/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\uff16\uff09<\/span>\u3000\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u3001Value Added Tax\u3092\u7565\u3057\u3066\uff36\uff21\uff34\u3068\u8868\u8a18\u3059\u308b\u304c\u3001\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u3067\u306f\u3001\u7b2c\u4e00\u4e16\u4ee3\u306e\uff36\uff21\uff34\u3068\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u305f\u3081\u306b\u3001\u8ca1\u8ca8\u30b5\u30fc\u30d3\u30b9\u7a0e\u3000Goods and Services Tax\u3068\u3057\u3001\uff27\uff33\uff34\u3068\u7565\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\"> \uff08\u203b\uff17\uff09<\/span>\u3000\u68ee\u4fe1\u8302\u6a39\u307b\u304b\u300e\u30de\u30fc\u30ea\u30fc\u30ba\u30fb\u30ec\u30d3\u30e5\u30fc\u7814\u7a76\u4f1a\u5831\u544a\u66f8\u300f\uff08\u4f01\u696d\u6d3b\u529b\u7814\u7a76\u6240\u3001\u5e73\u621022\u5e74\uff09174\u9801\u3014\u68ee\u4fe1\u8302\u6a39\u3015\u3002<\/span><\/p>\n<p>\uff29\uff2d\uff26\u30b9\u30bf\u30c3\u30d5\u306f\u3001\u5e73\u621019\u5e74\uff15\u6708\u306e\u7a0e\u5236\u8abf\u67fb\u4f1a\u306b\u304a\u3051\u308b\u30d7\u30ec\u30bc\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3\u3067\u3001\u65e5\u672c\u306f\u5358\u4e00\u7a0e\u7387\u3068\uff23-\u52b9\u7387\u6027\u304c\u9ad8\u3044\u3068\u3044\u3046\u7279\u5fb4\u3092\u6709\u3059\u308b\u300c\u6700\u3082\u826f\u304f\u30c7\u30b6\u30a4\u30f3\u3055\u308c\u305f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u5236\u3092\u3082\u3063\u3066\u3044\u308b\u300d\u3068\u8a55\u4fa1\u3057\u3066\u304a\u308a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3001\u5e73\u621023\u5e74\u306e\u8ca1\u52d9\u7701\u8ca1\u653f\u5236\u5ea6\u5206\u79d1\u4f1a\u4f1a\u8b70\u306e\u30d7\u30ec\u30bc\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3\u306b\u304a\u3044\u3066\u3082\u3001\u305d\u306e\u3088\u3046\u306a\u8a55\u4fa1\u3092\u57fa\u790e\u3068\u3057\u3066\u3001\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u304c\u8ca1\u653f\u5065\u5168\u5316\u306e\u305f\u3081\u306e\u6709\u529b\u306a\u9078\u629e\u80a2\u3067\u3042\u308b\u3068\u3057\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3002<\/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\uff18\uff09<\/span>\u3000\u7a0e\u5236\u8abf\u67fb\u4f1a\u7b2c10\u56de\u4f01\u753b\u4f1a\u5408\u30fb\u7b2c\uff15\u56de\u8abf\u67fb\u5206\u6790\u90e8\u4f1a\u5408\u540c\u4f1a\u8b70\uff08\u5e73\u621019\u5e74\uff15\u670817\u65e5\uff09\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306b\u5bfe\u3059\u308b\uff29\uff2d\uff26\u30b9\u30bf\u30c3\u30d5\u306b\u3088\u308b\u30d7\u30ec\u30bc\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3\u8cc7\u6599\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u3059\u308b\u7d4c\u6e08\u306e\u4e2d\u3067\u306e\u7a0e\u5236\u306e\u8ab2\u984c\uff08\u4eee\u8a33\uff09\u300d21\u9801\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\uff19\uff09<\/span>\u3000\u5e73\u621023\u5e74\uff19\u6708\uff18\u65e5\u8ca1\u52d9\u7701\u8ca1\u653f\u5236\u5ea6\u5206\u79d1\u4f1a\u8b70\u4e8b\u9332\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165\u306e\u52b9\u679c<\/strong><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u6700\u4f4e\u751f\u8a08\u8cbb\u306b\u624b\u3092\u51fa\u3059\u7a0e\u3067\u3042\u308b\u3053\u3068\u3092\u7e54\u308a\u8fbc\u3093\u3060\u4e0a\u3067\u3001\u5927\u3044\u306b\u305d\u306e\u7279\u5fb4\u3092\u767a\u63ee\u3059\u308b\u3053\u3068\u3092\u671f\u5f85\u3055\u308c\u3066\u7528\u3044\u3089\u308c\u305f\u7a0e\u5236\u5168\u4f53\u306e\u4e2d\u306e\u30d1\u30fc\u30c4\u3067\u3042\u308b\uff08<a title=\"\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u8efd\u6e1b\u7a0e\u7387\u306e\u691c\u8a0e\u306b\u81f3\u308b\u7d4c\u7def\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-75\/\" target=\"_blank\">\u7b2c\uff11\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u679c\u305f\u3059\u3079\u304d\u5f79\u5272\u3092\u652f\u3048\u308b\u300c\u516c\u5e73\u3001\u4e2d\u7acb\u3001\u7c21\u7d20\u300d\u3068\u3044\u3046\u7279\u5fb4\u306f\u3001\u5358\u4e00\u7a0e\u7387\u3067\u3042\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3082\u305f\u3089\u3055\u308c\u308b\u306e\u3067\u3042\u308a\u3001\u8907\u6570\u7a0e\u7387\u5236\u5ea6\u306b\u79fb\u884c\u3059\u308c\u3070\u305d\u306e\u7279\u5fb4\u306e\u591a\u304f\u304c\u5931\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u8efd\u6e1b\u7a0e\u7387\u306b\u306f\u3001\u305d\u306e\u72a0\u7272\u306b\u512a\u308b\u5fc5\u8981\u3068\u52b9\u679c\u304c\u5b58\u5728\u3059\u308b\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\u5f15\u4e0a\u3052\u306e\u8b70\u8ad6\u306f\u3001\u653f\u6cbb\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u7d9a\u3051\u3001\u305d\u306e\u5b9f\u884c\u306b\u306f\u7acb\u6cd5\u8005\u3068\u56fd\u6c11\u53cc\u65b9\u306b\u76f8\u5f53\u306e\u52c7\u6c17\u3068\u899a\u609f\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u3002\u305d\u308c\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7a0e\u5236\u629c\u672c\u6539\u9769\u6cd5\u304c\u6210\u7acb\u3057\u305f\u306e\u306f\u3001\u5de8\u984d\u306e\u8ca1\u653f\u8d64\u5b57\u3092\u4fee\u5fa9\u3059\u308b\u305f\u3081\u306e\u7a0e\u53ce\u78ba\u4fdd\u306b\u8feb\u3089\u308c\u305f\u304b\u3089\u3067\u3042\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u4e2d\u3001\u4f4e\u6240\u5f97\u8005\u5bfe\u7b56\u306f\u3001\u6700\u5c0f\u9650\u306e\u30b3\u30b9\u30c8\u3067\u6700\u5927\u9650\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u671f\u5f85\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u65bd\u7b56\u306b\u3088\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\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    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03:29:51","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/71086"}],"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=71086"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/71086\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=71086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=71086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=71086"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=71086"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=71086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}