{"id":72899,"date":"2015-09-10T10:20:15","date_gmt":"2015-09-10T01:20:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=72899"},"modified":"2017-01-26T13:10:57","modified_gmt":"2017-01-26T04:10:57","slug":"tax-article-173","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-173\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c33\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u304a\u3051\u308b\u53b3\u683c\u6027\uff08\u305d\u306e\uff13\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c33\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\">\u300c\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u304a\u3051\u308b\u53b3\u683c\u6027\uff08\u305d\u306e\uff13\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c31\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u304a\u3051\u308b\u53b3\u683c\u6027\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-167\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u53b3\u683c\u306a\u89e3\u91c8\u306e\u8981\u8acb<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff11\uff09\u3000\u53b3\u683c\u306a\u89e3\u91c8\u304c\u8981\u8acb\u3055\u308c\u308b\u7406\u7531<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff12\uff09\u3000\u79df\u7a0e\u6cd5\u304c\u8ca1\u7523\u6a29\u306e\u4fb5\u5bb3\u898f\u7bc4\u3067\u3042\u308b\u305f\u3081<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 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title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c32\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u304a\u3051\u308b\u53b3\u683c\u6027\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-171\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u79df\u7a0e\u6cd5\u306b\u307f\u308b\u8ca1\u7523\u6a29\u306e\u4fb5\u5bb3\u898f\u7bc4\u6027<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u975e\u8ab2\u7a0e\u898f\u5b9a\u30fb\u6e1b\u514d\u898f\u5b9a\u306b\u95a2\u3059\u308b\u89e3\u91c8\u59ff\u52e2<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff11\uff09\u3000\u7d20\u6734\u306a\u7591\u554f<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff12\uff09\u3000\u300c\u4f8b\u5916\u306e\u4f8b\u5916\u300d<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u653f\u7b56\u7684\u898f\u5b9a\u306b\u304a\u3051\u308b\u53b3\u683c\u306a\u89e3\u91c8\u59ff\u52e2<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u898f\u5b9a\u306b\u304a\u3051\u308b\u6b6a\u307f\uff08\u30a2\u30d7\u30ed\u30fc\u30c1<span style=\"color: #b22222;\">\u2460<\/span>\uff09<\/strong><\/h4>\n<p>\u653f\u7b56\u306b\u3088\u308b\u8ab2\u7a0e\u306e\u6b6a\u307f\u306f\u5c0f\u3055\u304f\u3059\u3079\u304d\u3068\u306e\u8003\u3048\u65b9\u306b\u3088\u308b<strong>\u30a2\u30d7\u30ed\u30fc\u30c1<span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u306f\u3001\u7279\u306b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u898f\u5b9a\u306e\u89e3\u91c8\u8ad6\u306b\u307f\u3089\u308c\u308b\u4ee3\u8868\u7684\u306a\u3082\u306e\u3067\u3042\u308b\u3002\u4ee5\u4e0b\u3001<strong>\u30a2\u30d7\u30ed\u30fc\u30c1<span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u3092\u8003\u3048\u308b\u306b\u5f53\u305f\u308a\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u898f\u5b9a\u3092\u4e2d\u5fc3\u306b\u691c\u8a3c\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u898f\u5b9a\u3092\u3044\u304b\u306b\u8003\u3048\u308b\u3079\u304d\u3067\u3042\u308d\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u3001\u5dee\u3057\u5f53\u305f\u308a\uff12\u3064\u306e\u8003\u3048\u65b9\u304c\u3042\u308a\u5f97\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u7b2c\u4e00\u306b\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3084\u76f8\u7d9a\u7a0e\u6cd5\u306e\u3088\u3046\u306a\u672c\u6cd5\u304c\u539f\u5247\u3067\u3042\u308a\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u300c\u6cd5\u300d\u306f\u4f8b\u5916\u7684\u898f\u5b9a\u3067\u3042\u308b\u304b\u3089\u3001\u53b3\u683c\u306b\u89e3\u91c8\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3059\u308b\u8003\u3048\u65b9\u3067\u3042\u308b<strong>\u3010\u56f3\uff13\u3011<\/strong>\u3002<\/p>\n<p><strong>\u3010\u56f3\uff13\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/fukayomi33-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-72902\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/fukayomi33-1.png\" alt=\"\" width=\"459\" height=\"159\" \/><\/a><\/p>\n<p>\u3053\u306e\u70b9\u3001\u4f8b\u3048\u3070\u3001\u5927\u962a\u5730\u88c1\u662d\u548c54\u5e74\uff14\u670817\u65e5\u5224\u6c7a\uff08\u5224\u30bf395\u53f7122\u9801\uff09\u306f\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\u3001\u6700\u9ad8\u88c1\u662d\u548c48\u5e7411\u670816\u65e5\u7b2c\u4e8c\u5c0f\u6cd5\u5ef7\u5224\u6c7a\uff08\u6c11\u96c627\u5dfb10\u53f71333\u9801\uff09\u3092\u5f15\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u7279\u63aa\u6cd5\u306e\u3088\u3046\u306a\u79df\u7a0e\u8ca0\u62c5\u306e\u4f8b\u5916\u3092\u5b9a\u3081\u305f\u6cd5\u5f8b\u3092\u89e3\u91c8\u9069\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u53b3\u683c\u306b\u89e3\u91c8\u3057\u3001\u307f\u3060\u308a\u306b\u62e1\u5f35\u89e3\u91c8\u3092\u3059\u308b\u3079\u304d\u3067\u306f\u306a\u3044\uff08\u6700\u5224\u662d\u548c48\u5e7411\u670816\u65e5\u6c11\u96c627\u5dfb10\u53f71333\u9801\u53c2\u7167\uff09\u3002<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u5e73\u305f\u304f\u3044\u3048\u3070\u3001\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3068\u306f\u672c\u6765\u306e\u3042\u308b\u3079\u304d\u8ab2\u7a0e\u3092\u6b6a\u3081\u3066\u3044\u308b\u306e\u3060\u304b\u3089\u3001\u53b3\u683c\u306b\u89e3\u91c8\u3059\u3079\u304d\u300d\u3068\u3044\u3046\u7406\u89e3\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e00\u65b9\u3067\u3001\u672c\u6cd5\u3068\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3068\u3044\u3046\u6349\u3048\u65b9\u3067\u306f\u306a\u304f\u3001\u4e00\u822c\u7684\u898f\u5b9a\u304b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u898f\u5b9a\u304b\u3068\u3044\u3046\u6349\u3048\u65b9\u3082\u8003\u3048\u5f97\u308b\u3060\u308d\u3046\u3002<!--more--><\/p>\n<p>\u3053\u308c\u306f\u3001\u4f8b\u3048\u3070\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3084\u76f8\u7d9a\u7a0e\u6cd5\u3068\u3044\u3063\u305f\u672c\u6cd5\u306e\u4e2d\u306b\u3082\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u898f\u5b9a\u304c\u3042\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u300c\u672c\u6cd5\u304b\u5426\u304b\u300d\u3067\u306f\u306a\u304f\u3001\u4e00\u822c\u7684\u898f\u5b9a\u304b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u898f\u5b9a\u304b\u3068\u3044\u3046\u5206\u985e\u3067\u53b3\u683c\u89e3\u91c8\u3092\u8aac\u660e\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u3053\u3067\u306f\u3001\u4e00\u822c\u7684\u898f\u5b9a\u3092\u539f\u5247\u3068\u8003\u3048\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u898f\u5b9a\u306f\u4f8b\u5916\u3067\u3042\u308b\u304b\u3089\u53b3\u683c\u306b\u89e3\u91c8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u69cb\u6210\u3068\u306a\u308b\u3002<\/p>\n<p>\u79df\u7a0e\u306b\u4fc2\u308b\u7279\u5225\u63aa\u7f6e\u306f\u3001\u306a\u306b\u3082\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u307f\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u672c\u6cd5\u5185\u306b\u3082\u5b58\u5728\u3059\u308b\u3053\u3068\u306b\u9451\u307f\u308c\u3070\u3001\u304b\u3088\u3046\u306a\u7406\u89e3\u306f\u6574\u5408\u7684\u3067\u3042\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u662d\u548c35\u5e7412\u6708\u4ed8\u3051\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u300c\u5f53\u9762\u5b9f\u65bd\u3059\u3079\u304d\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u7b54\u7533\uff08\u7a0e\u5236\u8abf\u67fb\u4f1a\u7b2c\u4e00\u6b21\u7b54\u7533\uff09\u8aac\u660e\u300d\u306b\u3088\u308c\u3070\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u3068\u306f\u3001\u540c\u3058\u7d4c\u6e08\u7684\u5730\u4f4d\u306b\u3042\u308b\u8005\u306b\u5bfe\u3057\u3066\u306f\u540c\u3058\u8ca0\u62c5\u3068\u3044\u3046\u3001\u3044\u308f\u3086\u308b<span style=\"text-decoration: underline;\">\u8ca0\u62c5\u516c\u5e73\u306e\u539f\u5247\u3092\u5927\u306a\u308a\u5c0f\u306a\u308a\u72a0\u7272\u306b\u3057\u306a\u304c\u3089<\/span>\u3001\u7d4c\u6e08\u653f\u7b56\u7684\u76ee\u7684\u3092\u7279\u5b9a\u306e\u7d4c\u6e08\u90e8\u9580\u306a\u3044\u3057\u306f\u56fd\u6c11\u5c64\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u3068\u3044\u3046\u8a98\u56e0\u624b\u6bb5\u3067\u9054\u6210\u3057\u3088\u3046\u3068\u3059\u308b\u76ee\u7684\u3092\u3082\u3064\u898f\u5b9a\u3001\u306a\u3044\u3057\u306f\u63aa\u7f6e\u3092\u6307\u3059\u3082\u306e\u3067\u3042\u308b\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u898f\u5b9a\u3068\u306f\u3001\u653f\u7b56\u76ee\u7684\u9054\u6210\u306e\u305f\u3081\u306e\u8a98\u56e0\u624b\u6bb5\u3067\u3042\u308a\u3001\u79df\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u3092\u72a0\u7272\u306b\u3057\u3066\u6210\u308a\u7acb\u3063\u3066\u3044\u308b\u3068\u3044\u3044\u5f97\u308b\u306e\u3067\u306f\u306a\u304b\u308d\u3046\u304b\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u4e2d\u3001\u306a\u308b\u3079\u304f\u79df\u7a0e\u8ca0\u62c5\u306e\u516c\u5e73\u3092\u4fdd\u3063\u3066\u3044\u304f\u305f\u3081\u306b\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u898f\u5b9a\u306e\u5c04\u7a0b\u306f\u72ed\u304f\u3059\u3079\u304d\u3001\u3059\u306a\u308f\u3061\u3001\u3088\u308a\u53b3\u683c\u306b\u89e3\u91c8\u3059\u3079\u3057\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u5c0e\u51fa\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b<strong>\u3010\u56f3\uff14\u3011<\/strong>\u3002<\/p>\n<p><strong>\u3010\u56f3\uff14\u3011<\/strong><br 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center;\"><strong>\u3010\u53c2\u8003\u3011\u3000\u30b3\u30f3\u30c6\u30af\u30b9\u30c8\u3068\u30b3\u30f3\u30c6\u30f3\u30c4<\/strong><\/p>\n<p>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u898f\u5b9a\u3082\u6cd5\u5f8b\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5fc5\u305a\u3057\u3082\u6c11\u4e3b\u4e3b\u7fa9\u7684\u7d71\u5236\u306b\u304a\u3044\u3066\u554f\u984c\u304c\u3042\u308b\u3068\u306f\u3044\u3044\u304d\u308c\u306a\u3044\u306e\u306f\u4e0a\u8ff0\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u3001\u5f53\u7136\u306b\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u898f\u5b9a\u304c\u4e0d\u516c\u5e73\u3067\u3042\u308b\u300d\u3068\u3044\u3044\u5207\u308c\u308b\u3067\u3042\u308d\u3046\u304b\u3002\u3084\u3084\u8b70\u8ad6\u304c\u6f20\u7136\u3068\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u611f\u3082\u5426\u3081\u306a\u3044\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u8b70\u8ad6\u304b\u3089\u4e00\u6b69\u5f15\u304d\u3001\u4e00\u822c\u8ad6\u3068\u3057\u3066\u300c\u30b3\u30f3\u30c6\u30af\u30b9\u30c8\u3068\u30b3\u30f3\u30c6\u30f3\u30c4\u300d\u306e\u95a2\u4fc2\u6027\u306b\u89e6\u308c\u3066\u307f\u305f\u3044\u3002\u30b3\u30f3\u30c6\u30af\u30b9\u30c8\u3068\u306f\u300c\u6587\u8108\u300d\u3067\u3042\u308a\u3001\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306f\u300c\u5185\u5bb9\u300d\u3067\u3042\u308b\u304c\u3001\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u8ad6\u306a\u3069\u306b\u304a\u3044\u3066\u8ad6\u3058\u3089\u308c\u308b\u7528\u8a9e\u3067\u3042\u308b\u3002<\/p>\n<p>\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u30fb\u30b9\u30bf\u30a4\u30eb\u306b\u306f\u3001\u30b3\u30f3\u30c6\u30f3\u30c4\u91cd\u8996\u306e\u82f1\u7c73\u98a8\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3068\u3001\u884c\u9593\u3084\u30a2\u30a4\u30b3\u30f3\u30bf\u30af\u30c8\u3068\u3044\u3063\u305f\u30b3\u30f3\u30c6\u30af\u30b9\u30c8\u306b\u91cd\u304d\u3092\u7f6e\u304f\u65e5\u672c\u98a8\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u3042\u308b\u3068\u3044\u308f\u308c\u3066\u3044\u308b\u3002\u4fd7\u306b\u3044\u3046\u300c\u7a7a\u6c17\u3092\u8aad\u3080\u300d\u3068\u3044\u3063\u305f\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u5f8c\u8005\u306e\u30b3\u30f3\u30c6\u30af\u30b9\u30c8\u91cd\u8996\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u3060\u308d\u3046\u3002<br 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\/>\n\u7b54\u3048\u306f\u304a\u305d\u3089\u304f\u3001\u30b3\u30f3\u30c6\u30f3\u30c4\u89e3\u91c8\u3092\u91cd\u8996\u3059\u3079\u304d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u6cd5\u5f8b\u89e3\u91c8\u306b\u304a\u3044\u3066\u306f\u305d\u306e\u6210\u7acb\u80cc\u666f\u7b49\u3092\u7121\u8996\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u89e3\u91c8\u306b\u3042\u308b\u7a0b\u5ea6\u306e\u30b3\u30f3\u30c6\u30af\u30b9\u30c8\uff08\u6587\u8108\u30fb\u80cc\u666f\u7406\u89e3\uff09\u304c\u7e54\u308a\u8fbc\u307e\u308c\u308b\u3053\u3068\u306b\u3082\u306a\u308b\u304c\u3001\u305d\u3082\u305d\u3082\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u306f\u300c\u8ab2\u7a0e\u8981\u4ef6\u3092\u6cd5\u5f8b\u306b\u660e\u78ba\u306b\u793a\u3059\u3053\u3068\u3092\u8981\u8acb\u3059\u308b\u3082\u306e\u300d\u3067\u3042\u308b\u304b\u3089\u3001\u30b3\u30f3\u30c6\u30f3\u30c4\uff08\u898f\u5b9a\u5185\u5bb9\uff09\u3092\u91cd\u8996\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p>\u6975\u7aef\u306b\u3044\u3048\u3070\u3001\u300c\u7a7a\u6c17\u3092\u8aad\u3080\u300d\u3088\u3046\u306b\u6cd5\u3092\u89e3\u91c8\u3059\u3079\u304d\u3067\u306a\u3044\u3053\u3068\u306f\u5f53\u7136\u306e\u7406\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e00\u65b9\u3067\u3001\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306f\u5e73\u7b49\u539f\u5247\u306b\u53cd\u3059\u308b\u304b\u3089\u53b3\u683c\u306b\u89e3\u91c8\u3059\u3079\u3057\u300d\u3068\u3044\u3046\u4e0a\u8a18\u306e\u6349\u3048\u65b9\u306f\u3001\u30b3\u30f3\u30c6\u30af\u30b9\u30c8\u91cd\u8996\u306e\u3088\u3046\u306a\u611f\u304c\u5426\u3081\u305a\u3001\u3053\u3053\u306b\u9055\u548c\u611f\u3092\u899a\u3048\u308b\u306e\u3067\u3042\u308b\u3002\u3053\u3046\u3057\u305f\u3042\u308b\u7a2e\u6f20\u7136\u3068\u3057\u305f\u89e3\u91c8\u8ad6\u306f\u4e00\u7a2e\u306e\u77db\u76fe\u3055\u3048\u5185\u5305\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u3082\u601d\u3048\u308b\u306e\u3067\u3042\u308a\u3001\u79df\u7a0e\u6cd5\u89e3\u91c8\u3068\u3057\u3066\u306f\u660e\u78ba\u6027\u306e\u89b3\u70b9\u306b\u304a\u3044\u3066\u4e0d\u5b89\u3092\u611f\u3058\u3056\u308b\u3092\u5f97\u306a\u3044\u306e\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u305d\u3053\u3067\u3001\u6b21\u3044\u3067\u3001<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c32\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u304a\u3051\u308b\u53b3\u683c\u6027\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-171\/\" target=\"_blank\">\u524d\u56de\uff08\u305d\u306e\uff12\uff09<\/a>\u3067<strong>\u30a2\u30d7\u30ed\u30fc\u30c1<span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u3068\u3057\u3066\u6319\u3052\u305f\u653f\u7b56\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u306e\u7bc4\u56f2\u5185\u3067\u89e3\u91c8\u3059\u3079\u304d\u3068\u306e\u89e3\u91c8\u8ad6\u3092\u78ba\u8a8d\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u653f\u7b56\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u306b\u3088\u308b\u62d8\u675f\uff08\u30a2\u30d7\u30ed\u30fc\u30c1<span style=\"color: #b22222;\">\u2461<\/span>\uff09<\/strong><\/h4>\n<p>\u6771\u4eac\u5730\u88c1\u662d\u548c54\u5e74\uff19\u670819\u65e5\u5224\u6c7a\uff08\u5224\u30bf414\u53f7138\u9801\uff09\u306f\u6b21\u306e\u3088\u3046\u306b\u8ad6\u3058\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u4fc2\u308b\u7279\u4f8b\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5236\u5b9a\u5f53\u6642\u306b\u304a\u3051\u308b\u5404\u7a2e\u653f\u7b56\u4e0a\u306e\u516c\u76ca\u7684\u306a\u8981\u8acb\u304b\u3089\u8a2d\u3051\u3089\u308c\u305f\u8efd\u6e1b\u63aa\u7f6e\u3067\u3042\u308b\u304b\u3089\u3001\u305d\u306e\u89e3\u91c8\u3001\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u7279\u306b\u53b3\u683c\u306b\u306a\u3059\u3079\u304d\u3067\u3042\u308a\u3001<span style=\"text-decoration: underline;\">\u305f\u3068\u3048\u3001\u53f3\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u5f97\u308b\u5b9f\u8cea\u7684\u8981\u4ef6\u304c\u5099\u308f\u3063\u3066\u3044\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5f53\u7136\u306b\u9069\u7528\u3055\u308c\u308b\u308f\u3051\u306e\u3082\u306e\u3067\u306f\u306a\u304f<\/span>\u3001\u7d0d\u7a0e\u8005\u306b\u304a\u3044\u3066\u3001\u540c\u6cd5\u6761\u306e\u5b9a\u3081\u308b\u53b3\u683c\u306a\u624b\u7d9a\u7684\u8981\u4ef6\u3092\u5c65\u8df5\u3057\u3066\u521d\u3081\u3066\u305d\u306e\u9069\u7528\u304c\u53d7\u3051\u5f97\u3089\u308c\u308b\u3082\u306e\u3068\u89e3\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3002\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u30b3\u30f3\u30c6\u30af\u30b9\u30c8\u3092\u91cd\u3093\u3058\u308b<strong>\u30a2\u30d7\u30ed\u30fc\u30c1<span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u306b\u3088\u308b\u89e3\u91c8\u8ad6\u3088\u308a\u3082\u3001\u3080\u3057\u308d\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u898f\u5b9a\u306e\u5185\u5bb9\u304c\u653f\u7b56\u7684\u306a\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u305d\u306e\u3088\u3046\u306a\u653f\u7b56\u7684\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u653f\u7b56\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u306b\u5408\u308f\u305b\u305f\u3068\u3053\u308d\u3067\u3053\u308c\u3092\u53b3\u683c\u306b\u89e3\u91c8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u70b9\u3067\u30b3\u30f3\u30c6\u30f3\u30c4\u91cd\u8996\u306b\u30b7\u30d5\u30c8\u3057\u305f\u89e3\u91c8\u59ff\u52e2\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u304b\u3088\u3046\u306b\u653f\u7b56\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u306b\u3088\u3063\u3066\u9650\u5b9a\u7684\u306b\u89e3\u91c8\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3068\u3044\u3046\u89e3\u91c8\u59ff\u52e2\u306f\u80af\u5b9a\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3002\u3082\u3063\u3068\u3082\u3001\u653f\u7b56\u7684\u76ee\u7684\u3092\u6709\u3059\u308b\u975e\u8ab2\u7a0e\u898f\u5b9a\u30fb\u6e1b\u514d\u898f\u5b9a\u306f\u307f\u3060\u308a\u306b\u62e1\u5f35\u89e3\u91c8\u3092\u3059\u3079\u304d\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u8da3\u65e8\u30fb\u76ee\u7684\u306b\u5fdc\u3058\u3066\u9650\u5b9a\u7684\u306b\u89e3\u91c8\u3092\u3059\u3079\u304d\u3067\u306f\u3042\u308b\u304c\u3001\u3053\u308c\u306b\u52a0\u3048\u3066\u3055\u3089\u306b\u65b0\u305f\u306b\u8ab2\u7a0e\u8981\u4ef6\u3092\u4ed8\u52a0\u3059\u308b\u304b\u306e\u3054\u3068\u304d\u89e3\u91c8\u304c\u8a31\u5bb9\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u306e\u306f\u3044\u3046\u307e\u3067\u3082\u306a\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\u00a0<span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\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        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