{"id":71670,"date":"2015-06-18T10:30:23","date_gmt":"2015-06-18T01:30:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=71670"},"modified":"2015-06-18T10:36:01","modified_gmt":"2015-06-18T01:36:01","slug":"information-139","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/information-139\/","title":{"rendered":"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb No.124\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\u5e746\u670818\u65e5\uff08\u6728\uff09AM10:30\u3001<br \/>\n<a title=\"Profession Journal No.124\" href=\"https:\/\/profession-net.com\/professionjournal\/page_backnumber\/?magazine_no=124&amp;magazine_date=20150618\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30b8\u30e3\u30fc\u30ca\u30eb \u00a0No.124<\/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>\u4eca\u9031\u306f\uff15\u3064\u306e\u65b0\u9023\u8f09\u304c\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e<\/strong>\u306e\u62e1\u5927\u3092\u542b\u3080<a title=\"\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u4fc2\u308b\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4e8b\u9805\uff5e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u62e1\u5927\u3001\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u306a\u3069\uff5e\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u6027\u8cea\u3068\u7a0e\u5236\u6539\u6b63\u306e\u7d4c\u7def\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporate-enterprise-article-3\/\" target=\"_blank\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u6539\u6b63\u70b9<\/a>\u306f\u3001\u672c\u8a8c\u4eba\u6c17\u7b46\u8005\u306e\uff11\u4eba\u3001\u9be8\u5ca1\u5065\u592a\u90ce\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306e\u65b9\u3005\u306f\u7279\u306b\u4eca\u5e74\u306b\u5165\u3063\u3066\u304b\u3089\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u69d8\u304b\u3089\u201c\u3053\u306e\u554f\u3044\u5408\u308f\u305b\u201d\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<strong>\u300e\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u300f<\/strong>\u306b\u3064\u3044\u3066<strong>\u3001<\/strong><a title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5bfe\u5fdc\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5236\u5ea6\u306e\u6982\u8981\u3068\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inhabitant-article\/\" target=\"_blank\">\u5b9f\u52d9\u5bb6\u5411\u3051\u306e\u7559\u610f\u70b9\u3092\u307e\u3068\u3081\u305f\u9023\u8f09<\/a>\u304c\u59cb\u307e\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u6bce\u5e74\u60c5\u5831\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b<strong>\u9023\u7d50\u7d0d\u7a0e\u9069\u7528\u6cd5\u4eba\u5411\u3051\u306e\u7a0e\u5236\u6539\u6b63<\/strong>\u306b\u3064\u3044\u3066\u3001<a title=\"\u9023\u7d50\u7d0d\u7a0e\u9069\u7528\u6cd5\u4eba\u306e\u305f\u3081\u306e\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-313\/\" target=\"_blank\">\u6539\u6b63\u4e8b\u9805\u3092\u7279\u5316\u3057\u305f\u9577\u671f\u9023\u8f09\uff08\u516812\u56de\u4e88\u5b9a\uff09\u304c\u30b9\u30bf\u30fc\u30c8<\/a>\u3057\u307e\u3057\u305f\u3002\u9023\u7d0d\u306b\u95a2\u3057\u591a\u304f\u306e\u8457\u4f5c\u306e\u3042\u308b\u8db3\u7acb\u597d\u5e78\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u306b\u3088\u308b\u8a73\u7d30\u306a\u89e3\u8aac\u306f\u3001<strong>\u9023\u7d50\u7d0d\u7a0e\u9069\u7528\u6cd5\u4eba<\/strong>\u53c8\u306f<strong>\u9069\u7528\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u6cd5\u4eba<\/strong>\u306e\u3054\u62c5\u5f53\u8005\u69d8\u5fc5\u8aad\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\uff15\u670826\u65e5\u306b\u65bd\u884c\u3055\u308c\u305f<strong>\u300c\u7a7a\u5bb6\u7b49\u5bfe\u7b56\u306e\u63a8\u9032\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u300d<\/strong>\u3068\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u306b\u3064\u3044\u3066<a title=\"\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3068\u7279\u5b9a\u7a7a\u5bb6\u7b49\u306e\u9069\u7528\u9664\u5916\u306b\u3064\u3044\u3066\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/real-estate-article\/\" target=\"_blank\">\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u305f\u89e3\u8aac\u8a18\u4e8b<\/a>\u3092\u63b2\u8f09\u3002<\/p>\n<p>\u6539\u6b63\u4f1a\u793e\u6cd5\u3084\u6709\u4fa1\u8a3c\u5238\u4e0a\u5834\u898f\u7a0b\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306a\u3069\u3067\u6628\u5e74\u304b\u3089\u6ce8\u76ee\u3092\u96c6\u3081\u3066\u3044\u308b<strong>\u300c\u793e\u5916\u53d6\u7de0\u5f79\u300d<\/strong>\u306b\u3064\u3044\u3066\u3001<strong>\u5236\u5ea6\u6a2a\u65ad\u7684\u306b<\/strong>\u305d\u306e\u76ee\u7684\u3084\u8cac\u52d9\u3001\u88c1\u5224\u4f8b\u3084\u58eb\u696d\u304c\u62c5\u3046\u969b\u306e\u7559\u610f\u70b9\u306a\u3069\u3001<strong>\u793e\u5916\u53d6\u7de0\u5f79\u306b\u3064\u3044\u3066\u5b66\u3073\u305f\u3044\u65b9<\/strong>\u306b\u3068\u3063\u3066\u306e<a title=\"\u793e\u5916\u53d6\u7de0\u5f79\u306e\u6559\u79d1\u66f8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u793e\u5916\u53d6\u7de0\u5f79\u5236\u5ea6\u306e\u306d\u3089\u3044\u3068\u306f\u4f55\u304b\uff1f\uff08\u76ee\u7684\u8ad6\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/law-102\/\" target=\"_blank\">\u6700\u9069\u306a\u6559\u79d1\u66f8\u3068\u306a\u308b\u9023\u8f09\u3092\u958b\u59cb<\/a>\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u307e\u3060\u5b9f\u52d9\u5bb6\u306e\u65b9\u3005\u3078\u305d\u306e\u5168\u4f53\u50cf\u304c\u898b\u3048\u3065\u3089\u3044<strong>BEPS<\/strong>\u306b\u3064\u3044\u3066\u306f\u3001<strong>\u963f\u90e8\u6cf0\u4e45\u7d4c\u56e3\u9023\u5e38\u52d9\u7406\u4e8b<\/strong>\u306b\u3088\u308b\u6708\u4e00\u9023\u8f09\u300e<a title=\"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c20\u56de\u3011\u300cBEPS\u884c\u52d5\uff18\uff1a\u4fa1\u683c\u4ed8\u3051\u304c\u56f0\u96e3\u306a\u7121\u5f62\u8cc7\u7523\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-40\/\" target=\"_blank\">\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300f\u3067\u6700\u65b0\u52d5\u5411\u3068\u305d\u306e\u5f71\u97ff\u3092\u628a\u63e1<\/a>\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\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; 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 \/>\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 href=\"https:\/\/profession-net.com\/professionjournal\/backnumber\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44584\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/backnumber.gif\" alt=\"\" width=\"241\" height=\"37\" \/><\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Web\u60c5\u5831\u8a8c Profession 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