{"id":73587,"date":"2015-07-23T10:12:36","date_gmt":"2015-07-23T01:12:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=73587"},"modified":"2015-07-22T20:22:38","modified_gmt":"2015-07-22T11:22:38","slug":"tax-effects-article-38","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-38\/","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\uff14\u56de\u3011\u300c\u4f01\u696d\u306e\u5206\u985e\u3054\u3068\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\uff08\u305d\u306e\uff11\uff09\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\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4f01\u696d\u306e\u5206\u985e\u3054\u3068\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\uff08\u305d\u306e\uff11\uff09<\/strong><strong style=\"font-size: 1em;\">\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>\u4eca\u56de\u306f\u3001\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\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\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u5206\u985e\u3054\u3068\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\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\u4f01\u696d\u306e\u5206\u985e\u3068\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\uff08\u5206\u985e\uff11\u3068\u5206\u985e\uff12\uff09<\/strong><\/h4>\n<p>\u516c\u958b\u8349\u6848\u306f\u3001\u8981\u4ef6\u306b\u57fa\u3065\u304d\u4f01\u696d\u3092\u5206\u985e\u3057\u3001\u5f53\u8a72\u5206\u985e\u306b\u5fdc\u3058\u3066\u3001\u56de\u53ce\u304c\u898b\u8fbc\u307e\u308c\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u516c\u958b\u8349\u684815\u9805\uff09\u3002<\/p>\n<p>\u4f01\u696d\u306e\u5206\u985e\u306e\u8981\u4ef6\u3068\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\uff08\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30f3\u306f\u3001\u7b46\u8005\u304c\u8a18\u8f09\u3002\u516c\u958b\u8349\u684817\u9805\u304b\u308921\u9805\uff09\u3002<!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; 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line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u3046\u3061\u3001\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u6642\u671f\u304c\u500b\u5225\u306b\u7279\u5b9a\u3067\u304d\u306a\u3044\u304c\u5c06\u6765\u306e\u3044\u305a\u308c\u304b\u306e\u6642\u70b9\u3067\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72<span style=\"text-decoration: underline;\">\u5c06\u6765\u306e\u3044\u305a\u308c\u304b\u306e\u6642\u70b9\u3067\u56de\u53ce\u3067\u304d\u308b\u3053\u3068\u3092\u5408\u7406\u7684\u306b\u8aac\u660e\u3067\u304d\u308b\u3053\u3068<\/span><\/p>\n<\/div>\n<p>\u516c\u958b\u8349\u6848\u306f\u3001\u4e0a\u8a18\u4e8b\u9805\u306b\u95a2\u3059\u308b\u4f8b\u3068\u3057\u3066\u6b21\u306e\u3082\u306e\u3092\u3042\u3052\u3066\u3044\u308b\u306e\u3067\u3001\u4eca\u5f8c\u306e\u5b9f\u52d9\u3078\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u3001\u53c2\u8003\u306b\u306a\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\uff0874\u9805\u3001100\u9805\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:#3CB371;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#3CB371;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #3cb371;\"><strong>\u300a\u4f8b\u2460\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#3CB371;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u72b6\u6cc1\u3011<\/strong><\/p>\n<p>\u696d\u52d9\u4e0a\u306e\u95a2\u4fc2\u3092\u6709\u3059\u308b\u4f01\u696d\u306e\u682a\u5f0f\uff08\u3044\u308f\u3086\u308b\u653f\u7b56\u4fdd\u6709\u682a\u5f0f\uff09\u306e\u3046\u3061\u4e0a\u5834\u682a\u5f0f\u306b\u3064\u3044\u3066\u3001\u5f53\u671f\u672b\u306b\u304a\u3044\u3066\u3001\u682a\u5f0f\u306e\u58f2\u5374\u6642\u671f\u306e\u610f\u601d\u6c7a\u5b9a\u306f\u884c\u3063\u3066\u3044\u306a\u3044\u304c\u3001\u5e02\u5834\u74b0\u5883\u3001\u4fdd\u6709\u76ee\u7684\u3001\u51e6\u5206\u65b9\u91dd\u7b49\u3092\u52d8\u6848\u3059\u308b\u3068\u5c06\u6765\u306e\u3044\u305a\u308c\u304b\u306e\u6642\u70b9\u3067\u58f2\u5374\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u898b\u8fbc\u3080\u5834\u5408<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3011<\/strong><\/p>\n<p>\u5f53\u8a72\u4e0a\u5834\u682a\u5f0f\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u671f\u672b\u6642\u70b9\u3067\u306f\u5f53\u8a72\u4e0a\u5834\u682a\u5f0f\u306e\u58f2\u5374\u6642\u671f\u306e\u610f\u601d\u6c7a\u5b9a\u53c8\u306f\u5b9f\u65bd\u8a08\u753b\u7b49\u304c\u5b58\u5728\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u3069\u306e\u6642\u70b9\u3067\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u304c\u53ef\u80fd\u3068\u306a\u308b\u304b\u7279\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u6642\u671f\u304c\u660e\u78ba\u3067\u306a\u3044\u4e00\u6642\u5dee\u7570\u3068\u3057\u3066\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\uff08\u5206\u985e\uff12\uff09\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u9577\u671f\u7684\u306b\u5b89\u5b9a\u3057\u3066\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u305f\u3081\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u76f8\u6bba\u3067\u304d\u308b\u8ab2\u7a0e\u6240\u5f97\uff08\u3059\u306a\u308f\u3061\u3001\u5f53\u8a72\u4e0a\u5834\u682a\u5f0f\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u4ee5\u5916\u306e\u5c06\u6765\u6e1b\u7b97\uff08\u52a0\u7b97\uff09\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u984d\u3092\u6e1b\u7b97\uff08\u52a0\u7b97\uff09\u3057\u305f\u5f8c\u306e\u8ab2\u7a0e\u6240\u5f97\uff09\u304c<span style=\"text-decoration: underline;\">\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308c\u3070<\/span>\u3001\u4e00\u5b9a\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u8a8d\u3081\u5f97\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\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:#3CB371;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#3CB371;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #3cb371;\">\u300a\u4f8b\u2461\u300b<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#3CB371;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u72b6\u6cc1\u3011<\/strong><\/p>\n<p>\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\uff08\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u53c2\u7167\uff09<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3011<\/strong><\/p>\n<p>\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u7b97\u5165\u6642\u671f\u3092\u500b\u5225\u306b\u7279\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u3044\u305a\u308c\u304b\u306e\u6642\u70b9\u3067\u306f\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\uff08\u5206\u985e\uff12\uff09\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066<span style=\"text-decoration: underline;\">\u5c06\u6765\u306e\u3044\u305a\u308c\u304b\u306e\u6642\u70b9\u3067\u56de\u53ce\u3067\u304d\u308b\u3053\u3068\u3092\u5408\u7406\u7684\u306b\u8aac\u660e\u3067\u304d\u308b\u5834\u5408<\/span>\u3001\u5f53\u8a72\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3055\u308c\u308b\u3002<\/p>\n<\/div>\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>\u203b\u7b2c\uff15\u56de\u306f7\/30\u306b\u516c\u958b\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4eca\u56de\u306f\u3001\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\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\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u5206\u985e\u3054\u3068\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,257,167,182,290],"tags":[373],"backnumber":[1804],"series":[968],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 02:04:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/73587"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=73587"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/73587\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=73587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=73587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=73587"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=73587"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=73587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}