{"id":72300,"date":"2015-07-02T10:11:22","date_gmt":"2015-07-02T01:11:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=72300"},"modified":"2025-09-24T10:12:39","modified_gmt":"2025-09-24T01:12:39","slug":"tax-effects-article-35","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-35\/","title":{"rendered":"\u300e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300f\u3078\u306e\u5bfe\u5fdc\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u516c\u958b\u8349\u6848\u306e\u8aad\u307f\u65b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300f<span style=\"font-size: 14px;\">\u3078\u306e<\/span><\/strong><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u5bfe\u5fdc\u30dd\u30a4\u30f3\u30c8<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u516c\u958b\u8349\u6848\u306e\u8aad\u307f\u65b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621027\u5e74\uff15\u670826\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/zeikouka2015\/zeikouka2015_02.pdf\" target=\"_blank\" rel=\"noopener\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c54\u53f7\u3002\u4ee5\u4e0b\u300c\u516c\u958b\u8349\u6848\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/zeikouka2015\/\" target=\"_blank\" rel=\"noopener\">\u610f\u898b\u52df\u96c6<\/a>\u3092\u884c\u3063\u3066\u3044\u308b\uff08\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u3001\u5e73\u621027\u5e74\uff17\u670827\u65e5\u307e\u3067\uff09\u3002<\/p>\n<p>\u516c\u958b\u8349\u6848\u306f\u3001\u73fe\u884c\u306e\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3002\u4ee5\u4e0b\u300c\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u300d\u3068\u3044\u3046\uff09\u3092\u3001\u57fa\u672c\u7684\u306b\u5f15\u304d\u7d99\u3050\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u65b0\u305f\u306b\u898f\u5b9a\u3055\u308c\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u306b\u5927\u304d\u304f\u5f71\u97ff\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u516c\u958b\u8349\u6848\u3092\u8aad\u3080\u3068\u304d\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u524d\u8ff0\u306e\u3088\u3046\u306b\u3001\u516c\u958b\u8349\u6848\u306f\u3001\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u306e\u5185\u5bb9\u3092\u5f15\u304d\u7d99\u3050\u90e8\u5206\u3068\u65b0\u305f\u306b\u898f\u5b9a\u3059\u308b\u90e8\u5206\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u516c\u958b\u8349\u6848\u3092\u8aad\u3080\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\u3068\u305d\u306e\u8da3\u65e8\u3092\u7406\u89e3\u3057\u3084\u3059\u304f\u306a\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #228b22;\">\u2460<\/span><\/strong>\u3000\u300c\u8e0f\u8972\u3057\u3066\u3044\u308b\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\uff08\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u3092\u5f15\u304d\u7d99\u3044\u3067\u3044\u308b\u90e8\u5206\u306e\u8aac\u660e\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #228b22;\">\u2461<\/span><\/strong>\u3000\u300c\u7d50\u8ad6\u306e\u80cc\u666f\u306b\u793a\u3055\u308c\u305f\u4f8b\u793a\u300d\uff08\u7279\u306b\u3001\u65b0\u305f\u306b\u898f\u5b9a\u3055\u308c\u305f\u90e8\u5206\u306b\u95a2\u3059\u308b\u4f8b\u793a\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u5b9a\u7fa9\u3067\u306f\u3001\u300c\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u300d\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u516c\u958b\u8349\u6848\uff13\u9805\uff08\uff19\uff09\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-indent: 15px;\">\u300c\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u300d\u3068\u306f\u3001\u5c06\u6765\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u304b\u3089\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u89e3\u6d88\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5f53\u671f\u672b\u306b\u5b58\u5728\u3059\u308b\u5c06\u6765\u52a0\u7b97\uff08\u6e1b\u7b97\uff09\u4e00\u6642\u5dee\u7570\u306e\u984d\uff08\u53ca\u3073\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5f53\u671f\u672b\u306b\u5b58\u5728\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u984d\uff09\u3092\u9664\u3044\u305f\u984d\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p>\u5c06\u6765\u306e\u53ce\u76ca\u529b\u3092\u57fa\u790e\u3068\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u5834\u5408\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u3001\u5c06\u6765\u3001\u767a\u751f\u3059\u308b\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u984d\u3059\u308b\u52b9\u679c\u3092\u3082\u3064\u3053\u3068\u306b\u306a\u308b\uff08\u516c\u958b\u8349\u6848\uff13\u9805\uff08\uff13\uff09\uff09\u3002<\/p>\n<p>\u3053\u306e\u3068\u304d\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u308a\u306b\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306a\u3069\u3092\u52a0\u6e1b\u3059\u308b\u306e\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c10\u53f7\u3002\u4ee5\u4e0b\u300c\u500b\u5225\u7a0e\u52b9\u679c\u5b9f\u52d9\u6307\u91dd\u300d\u3068\u3044\u3046\uff0921\u9805\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-indent: 15px;\">\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3057\u3066\u3001\u672c\u9805\u3067\u8ff0\u3079\u308b\u8ab2\u7a0e\u6240\u5f97\u3068\u306f\u3001\u5f53\u671f\u672b\u306b\u5b58\u5728\u3059\u308b\u5c06\u6765\u52a0\u7b97\uff08\u6e1b\u7b97\uff09\u4e00\u6642\u5dee\u7570\u306e\u3046\u3061\u3001\u89e3\u6d88\u304c\u898b\u8fbc\u307e\u308c\u308b\u5404\u5e74\u5ea6\u306e\u89e3\u6d88\u984d\u3092\u52a0\u7b97\uff08\u6e1b\u7b97\uff09\u3059\u308b\u524d\u53ca\u3073\u5f53\u671f\u672b\u306b\u5b58\u5728\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u7e70\u8d8a\u671f\u9593\u306e\u5404\u5e74\u5ea6\u306e\u6240\u5f97\u898b\u7a4d\u984d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u516c\u958b\u8349\u6848\u3067\u306f\u3001\u300c\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u300d\u306e\u5b9a\u7fa9\u3092\u8a2d\u3051\u3066\u3001\u5185\u5bb9\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u308a\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\u5f53\u671f\u672b\u306b\u5b58\u5728\u3059\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3001\u5c06\u6765\u306b\u95a2\u3059\u308b\u8981\u4ef6\u306b\u95a2\u3057\u3066\u7528\u3044\u3066\u3044\u308b\uff08\u516c\u958b\u8349\u684857\u9805\uff09\u3002<\/p>\n<p>\u300c\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u300d\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\uff3b\u8a2d\u4f8b\uff11\uff3d\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u305c\u3072\u3001\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2162\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u7b49<\/strong><\/h4>\n<p>\u57fa\u672c\u7684\u306b\u3001\u5f93\u6765\u306e\u8003\u3048\u65b9\u3092\u8e0f\u8972\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#87CEEB;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2460<\/span><\/strong>\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u304a\u3051\u308b\u56de\u53ce\u53ef\u80fd\u6027\u306e\u6c34\u6e96\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\uff08\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u304b\u3069\u3046\u304b\u306a\u3069\u3002\u516c\u958b\u8349\u6848\uff16\u9805\u300158\u9805\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2461<\/span><\/strong>\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u95a2\u3059\u308b\u624b\u9806\uff08\u516c\u958b\u8349\u684811\u9805\u300160\u9805\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2462<\/span><\/strong>\u3000\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044\uff08\u516c\u958b\u8349\u684813\u9805\u300161\u9805\uff09<\/p>\n<\/div>\n<p>\u516c\u958b\u8349\u6848\u306e\u516c\u8868\u306b\u969b\u3057\u3066\u3001\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/zeikouka2015\/zeikouka2015_03.pdf\" target=\"_blank\" rel=\"noopener\">\u3010\u53c2\u8003\u3011\u516c\u958b\u8349\u6848\u3068\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66 \u53f7\u7b49\u306e\u6bd4\u8f03<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u3010\u53c2\u8003\u3011\u3092\u8aad\u3080\u3068\u3001\u591a\u304f\u306e\u4e8b\u9805\u304c\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u304c\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u57fa\u672c\u7684\u306b\u306f\u3001\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u306a\u3069\u3092\u8e0f\u8972\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u7406\u89e3\u3067\u304d\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u300c\u8e0f\u8972\u3057\u3066\u3044\u308b\u300d\u3084\u300c\u898b\u76f4\u3055\u306a\u3044\u3053\u3068\u3068\u3057\u305f\u300d\u306a\u3069\u306e\u8aac\u660e\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u306b\u5bfe\u3057\u3066\u5927\u304d\u306a\u5f71\u97ff\u306f\u4e0e\u3048\u306a\u3044\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2163\u3000\u4f1a\u793e\u5206\u985e\u306e\u67a0\u7d44\u307f<\/strong><\/h4>\n<p>\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u306f\u3001\u904e\u53bb\u306e\u696d\u7e3e\u7b49\u306b\u57fa\u3065\u3044\u3066\u3001\u4f1a\u793e\u3092\u4f8b\u793a\u533a\u5206\u306b\u5206\u985e\u3057\u3001\u5c06\u6765\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u3088\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u516c\u958b\u8349\u6848\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3001\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u5206\u985e\u306b\u5fdc\u3058\u305f\u53d6\u6271\u3044\u306e\u67a0\u7d44\u307f\u3092\u57fa\u672c\u7684\u306b\u8e0f\u8972\u3057\u305f\u4e0a\u3067\u3001\u5f53\u8a72\u53d6\u6271\u3044\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u5fc5\u8981\u306a\u898b\u76f4\u3057\u3092\u884c\u3063\u3066\u3044\u308b\uff08\u516c\u958b\u8349\u684815\u9805\u300163\u9805\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; 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