{"id":7627,"date":"2013-02-14T10:12:41","date_gmt":"2013-02-14T01:12:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=7627"},"modified":"2014-02-10T19:58:34","modified_gmt":"2014-02-10T10:58:34","slug":"corporation-article-24","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-24\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f09\uff16\u3015\u3000\u7ba1\u7406\u90e8\u9580\u3092\u5206\u5272\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u4e8b\u696d\u6027"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\">\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f09\uff16\u3015<\/h5>\n<h4 style=\"text-align: center;\"><strong>\u7ba1\u7406\u90e8\u9580\u3092\u5206\u5272\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u4e8b\u696d\u6027<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u6751\u6728 \u614e\u543e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #ff6600;\"><strong>Question<\/strong><\/span><div class=\"brdr3\"><\/div><\/h4>\n<p>\u5f53\u793e\u306f\u3001\u540c\u696d\u4ed6\u793e\u3068\u5354\u529b\u3057\u7ba1\u7406\u90e8\u9580\u3092\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u5316\u3059\u308b\u3053\u3068\u3092\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u540c\u696d\u4ed6\u793e\u3068\u5171\u540c\u3067\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u4f1a\u793e\uff08A\u793e\uff09\u3092\u8a2d\u7acb\u3057\u3001\u5f53\u793e\u304b\u3089\u306f\u7d4c\u7406\u90e8\u9580\u3092\u5206\u793e\u578b\u5206\u5272\u306b\u3088\u308aA\u793e\u3078\u79fb\u8ee2\u3055\u305b\u308b\u3053\u3068\u3092\u8a08\u753b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5f53\u793e\u3068A\u793e\u306f60\uff05\u306e\u8cc7\u672c\u95a2\u4fc2\u3068\u306a\u308b\u305f\u3081\u3001\u672c\u4ef6\u5206\u5272\u304c\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u306f\u300c\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6\u300d\u306a\u3069\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6\u306a\u3069\u3067\u306f\u3001\u4e8b\u696d\u304c\u79fb\u8ee2\u3059\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5f53\u793e\u306e\u3088\u3046\u306b\u7d4c\u7406\u90e8\u9580\u3092\u5206\u5272\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3082\u3001\u300c\u7d4c\u7406\u4e8b\u696d\u3068\u3044\u3046\u4e8b\u696d\u304c\u79fb\u8ee2\u3057\u3066\u3044\u308b\u300d\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<!--more--><\/p>\n<p>\u306a\u304a\u3001\u5f53\u793e\u5185\u306b\u304a\u3044\u3066\u306f\u3001\u5f93\u6765\u3088\u308a\u4e8b\u696d\u90e8\u5236\u306e\u89b3\u70b9\u304b\u3089\u3001\u90e8\u9580\u9593\u3067\u306e\u8cbb\u7528\u7b49\u306e\u4ed8\u3051\u66ff\u3048\u51e6\u7406\u3092\u3057\u3066\u304a\u308a\u3001\u7d4c\u7406\u90e8\u9580\u306b\u304a\u3044\u3066\u3082\u5185\u90e8\u58f2\u4e0a\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/02\/tax-city6-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-7694\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/02\/tax-city6-1.png\" alt=\"\" width=\"650\" height=\"286\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/tax-city6-1.png 794w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/tax-city6-1-300x131.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong><span style=\"color: #0000ff;\">Answer<\/span><\/strong><div class=\"brdr3\"><\/div><\/h4>\n<p>\u8cb4\u793e\u304b\u3089A\u793e\u3078\u5206\u793e\u578b\u5206\u5272\u306b\u3088\u308a\u79fb\u8ee2\u3059\u308b\u7d4c\u7406\u90e8\u9580\u306f\u3001\u5206\u5272\u524d\u306b\u4ed6\u793e\u304b\u3089\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3092\u53d7\u3051\u3066\u5916\u90e8\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306a\u3044\u9650\u308a\u3001\u5206\u5272\u524d\u306b\u8cb4\u793e\u3067\u55b6\u307e\u308c\u3066\u3044\u308b\u300c\u4e8b\u696d\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u5206\u5272\u306b\u3088\u308b\u4e8b\u696d\u306e\u79fb\u8ee2\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u305b\u305a\u3001\u975e\u9069\u683c\u5206\u793e\u578b\u5206\u5272\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #ff6600;\"><span style=\"color: #008000;\"><strong>\u89e3\u8aac<\/strong><\/span><\/span><div class=\"brdr3\"><\/div><\/h4>\n<p>50\uff05\u8d85100\uff05\u672a\u6e80\uff08\u652f\u914d\u95a2\u4fc2\uff09\u306e\u30b0\u30eb\u30fc\u30d7\u5185\u5206\u5272\u306b\u304a\u3051\u308b\u9069\u683c\u8981\u4ef6\u306f\u3001\u5206\u5272\u4e8b\u696d\u306b\u4fc2\u308b\u4e3b\u8981\u306a\u8cc7\u7523\u8ca0\u50b5\u304c\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306a\u3069\u3001\u5206\u5272\u306b\u3088\u308a<strong><span style=\"color: #800000;\">\u4e8b\u696d<\/span><\/strong>\u304c\u79fb\u8ee2\u3059\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u6cd5\u6cd52\u5341\u4e8c\u306e\u5341\u4e00\u30ed\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u305d\u3082\u305d\u3082\u4e8b\u696d\u306e\u79fb\u8ee2\u3092\u4f34\u308f\u306a\u3044\u5206\u5272\u3067\u3042\u308c\u3070\u3001\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u975e\u9069\u683c\u5206\u5272\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5206\u5272\u306b\u3088\u308b\u4e8b\u696d\u306e\u79fb\u8ee2\u306b\u95a2\u3057\u3066\u3001\u4f1a\u793e\u6cd5\u4e0a\u306f\u5206\u5272\u3092\u300c\u4e8b\u696d\u306b\u95a2\u3057\u3066\u6709\u3059\u308b\u6a29\u5229\u7fa9\u52d9\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u5206\u5272\u5f8c\u4ed6\u306e\u4f1a\u793e\u306b\u627f\u7d99\u3055\u305b\u308b\u3053\u3068\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u4e8b\u696d\u306e\u79fb\u8ee2\u3092\u4f34\u308f\u306a\u3044\u5206\u5272\u3082\u53ef\u80fd\u3067\u3042\u308b\u3068\u89e3\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u4f1a\u793e\u6cd52\u4e8c\u5341\u4e5d\u3001\u4e09\u5341\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u7a0e\u52d9\u4e0a\u3067\u306f\u3001\u5206\u5272\u306b\u3088\u308a\u4e8b\u696d\u304c\u79fb\u8ee2\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u3092\u5225\u9014\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u300c\u4e8b\u696d\u300d\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u300150\uff05\u4ee5\u4e0b\u306e\u8cc7\u672c\u95a2\u4fc2\u306b\u3042\u308b\u6cd5\u4eba\u9593\u306b\u304a\u3051\u308b\u7d44\u7e54\u518d\u7de8\u6210\u3067\u7528\u3044\u3089\u308c\u308b\u9069\u683c\u8981\u4ef6\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u4e8b\u696d\u300d\u306e\u5b9a\u7fa9\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u6cd5\u898f3\u2460\u4e00\uff09\u3002\u305d\u3053\u3067\u300150\uff05\u8d85100\uff05\u672a\u6e80\u306e\u30b0\u30eb\u30fc\u30d7\u5185\u5206\u5272\u306b\u304a\u3051\u308b\u9069\u683c\u8981\u4ef6\u306b\u304a\u3051\u308b\u300c\u4e8b\u696d\u300d\u306e\u5224\u5b9a\u306b\u304a\u3044\u3066\u3082\u3001\u5f53\u8a72\u5b9a\u7fa9\u898f\u5b9a\u3092\u985e\u63a8\u9069\u7528\u3057\u3001\u4e8b\u696d\u6027\u306e\u6709\u7121\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f53\u8a72\u5b9a\u7fa9\u898f\u5b9a\u3067\u306f\u3001\u300c\u56fa\u5b9a\u65bd\u8a2d\u306e\u6240\u6709\uff08\u53c8\u306f\u8cc3\u501f\uff09\u300d\u3001\u300c\u5f93\u696d\u54e1\u306e\u5b58\u5728\u300d\u53ca\u3073\u300c\u58f2\u4e0a\u306e\u8a08\u4e0a\u300d\u306e\uff13\u8981\u7d20\u3092\u6e80\u305f\u3059\u3082\u306e\u3092\u300c\u4e8b\u696d\u300d\u3068\u3057\u3066\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\uff08\u6cd5\u898f3\u2462\uff09\u3002\u307e\u305f\u3001\u3053\u306e\u3046\u3061\u300c\u58f2\u4e0a\u306e\u8a08\u4e0a\u300d\u3068\u306f\u3001\u81ea\u5df1\u306e\u540d\u7fa9\u3092\u3082\u3063\u3066\u3001\u81ea\u5df1\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u884c\u70ba\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u5546\u54c1\u8ca9\u58f2\u7b49\uff08\u5546\u54c1\u306e\u8ca9\u58f2\u3001\u8cc7\u7523\u306e\u8cb8\u4ed8\u3051\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u3067\u3001\u7d99\u7d9a\u3057\u3066\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3092\u3044\u3044\u3001\u305d\u306e\u5546\u54c1\u306e\u958b\u767a\u82e5\u3057\u304f\u306f\u751f\u7523\u53c8\u306f\u5f79\u52d9\u306e\u958b\u767a\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u5e83\u544a\u53c8\u306f\u5ba3\u4f1d\u306b\u3088\u308b\u5546\u54c1\u8ca9\u58f2\u7b49\u306b\u95a2\u3059\u308b\u5951\u7d04\u306e\u7533\u8fbc\u307f\u53c8\u306f\u7de0\u7d50\u306e\u52e7\u8a98<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u5546\u54c1\u8ca9\u58f2\u7b49\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u8cc7\u6599\u3092\u5f97\u308b\u305f\u3081\u306e\u5e02\u5834\u8abf\u67fb<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u5546\u54c1\u8ca9\u58f2\u7b49\u3092\u884c\u3046\u306b\u5f53\u305f\u308a\u6cd5\u4ee4\u4e0a\u5fc5\u8981\u3068\u306a\u308b\u884c\u653f\u6a5f\u95a2\u306e\u8a31\u8a8d\u53ef\u7b49\u306b\u3064\u3044\u3066\u306e\u7533\u8acb\u53c8\u306f\u5f53\u8a72\u8a31\u8a8d\u53ef\u7b49\u306b\u4fc2\u308b\u6a29\u5229\u306e\u4fdd\u6709<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff15\uff09\u3000\u77e5\u7684\u8ca1\u7523\u6a29\u306e\u53d6\u5f97\u3092\u3059\u308b\u305f\u3081\u306e\u51fa\u9858\u82e5\u3057\u304f\u306f\u767b\u9332\uff08\u79fb\u8ee2\u306e\u767b\u9332\u3092\u9664\u304f\uff09\u306e\u8acb\u6c42\u82e5\u3057\u304f\u306f\u7533\u8acb\u3001\u77e5\u7684\u8ca1\u7523\u6a29\u306e\u79fb\u8ee2\u306e\u767b\u9332\u306e\u8acb\u6c42\u82e5\u3057\u304f\u306f\u7533\u8acb\u53c8\u306f\u77e5\u7684\u8ca1\u7523\u6a29\u82e5\u3057\u304f\u306f\u77e5\u7684\u8ca1\u7523\u6a29\u7b49\u306e\u6240\u6709<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff16\uff09\u3000\u5546\u54c1\u8ca9\u58f2\u7b49\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u8cc7\u7523\uff08\u56fa\u5b9a\u65bd\u8a2d\u3092\u9664\u304f\uff09\u306e\u6240\u6709\u53c8\u306f\u8cc3\u501f<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff17\uff09\u3000\uff08\uff11\uff09\u304b\u3089\uff08\uff16\uff09\u307e\u3067\u306b\u63b2\u3052\u308b\u884c\u70ba\u306b\u985e\u3059\u308b\u3082\u306e<\/p>\n<\/div>\n<p>\u305d\u3082\u305d\u3082\u3001\u4e8b\u696d\u306e\u79fb\u8ee2\u304c\u9069\u683c\u518d\u7de8\u306e\u8981\u4ef6\u3068\u3055\u308c\u3066\u3044\u308b\u7406\u7531\u306f\u3001\u305d\u306e\u518d\u7de8\u306b\u3088\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u79fb\u8ee2\u304c\u3001\u72ec\u7acb\u3057\u305f\u4e8b\u696d\u5358\u4f4d\u3067\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u306a\u3089\u3070\u3001\u518d\u7de8\u5f8c\u306b\u79fb\u8ee2\u3057\u305f\u3068\u3055\u308c\u308b\u4e8b\u696d\u306f\u3001\u518d\u7de8\u524d\u6642\u70b9\u3067\u65e2\u306b\u5b58\u3059\u308b\u3001\u72ec\u7acb\u3057\u305f\u4e8b\u696d\u3067\u3042\u308b\u3053\u3068\u304c\u5f53\u7136\u306b\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u305d\u306e\u610f\u5473\u3067\u3001\u518d\u7de8\u524d\u306e\u6642\u70b9\u3067\u76f4\u63a5\u5916\u90e8\u304b\u3089\u306e\u53ce\u76ca\u3092\u751f\u307e\u306a\u3044\u7ba1\u7406\u90e8\u9580\u306b\u95a2\u3057\u3066\u306f\u3001\u5206\u5272\u524d\u306b\u304a\u3044\u3066\u3001\u72ec\u7acb\u3057\u305f\u4e8b\u696d\u5358\u4f4d\u3092\u5099\u3048\u3066\u3044\u305f\u3068\u306f\u8a55\u4fa1\u3067\u304d\u307e\u305b\u3093\u3002\u305f\u3068\u3048\u3001\u4f01\u696d\u5185\u90e8\u306b\u304a\u3044\u3066\u7ba1\u7406\u4f1a\u8a08\u306e\u8996\u70b9\u3067\u5185\u90e8\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u306f\u3042\u304f\u307e\u3067\u3082\u8a08\u7b97\u4e0a\u306e\u4eee\u5b9a\u8a08\u7b97\u306b\u904e\u304e\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u518d\u7de8\u4ee5\u524d\u306b\u304a\u3044\u3066\u76f4\u63a5\u5916\u90e8\u304b\u3089\u306e\u53ce\u76ca\u3092\u751f\u307e\u306a\u3044\u7ba1\u7406\u90e8\u9580\uff08\u7814\u7a76\u958b\u767a\u90e8\u9580\u7b49\u3092\u9664\u304f\uff09\u306b\u95a2\u3057\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5206\u5272\u524d\u306b\u55b6\u3093\u3067\u3044\u305f\u300c\u4e8b\u696d\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5e73\u621021\u5e74\uff13\u670813\u65e5\u4ed8\u306e\u7167\u4f1a\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/bunshokaito\/hojin\/090319\/besshi.htm\" target=\"_blank\">\u6295\u8cc7\u6cd5\u4eba\u304c\u5171\u540c\u3067\u4e8b\u696d\u3092\u55b6\u3080\u305f\u3081\u306e\u5408\u4f75\u3092\u884c\u3046\u5834\u5408\u306e\u9069\u683c\u5224\u5b9a\u306b\u3064\u3044\u3066<\/a>\uff09\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3082\u89e3\u8aac\u3055\u308c\u3066\u304a\u308a\u3001\u6587\u7406\u89e3\u91c8\u3060\u3051\u3067\u306f\u306a\u304f\u500b\u5225\u306b\u4e8b\u696d\u95a2\u9023\u6027\u8981\u4ef6\u3092\u5224\u5b9a\u3059\u308b\u3053\u3068\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u540c\u6761\u306e\u898f\u5b9a\u306f\u3001\u540c\u6761\u7b2c\uff11\u9805\u5404\u53f7\u306b\u63b2\u3052\u3089\u308c\u305f\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3057\u305f\u5408\u4f75\u304c\u4e8b\u696d\u95a2\u9023\u6027\u8981\u4ef6\u3092\u5145\u8db3\u3059\u308b\u65e8\u3092\u5b9a\u3081\u3066\u3044\u308b\u306b\u904e\u304e\u305a\u3001\u5f53\u8a72\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5408\u4f75\u306e\u3059\u3079\u3066\u306b\u3064\u3044\u3066\u4e8b\u696d\u95a2\u9023\u6027\u8981\u4ef6\u3092\u5145\u8db3\u3057\u306a\u3044\u3053\u3068\u3092\u5b9a\u3081\u3066\u3044\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5f53\u8a72\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5408\u4f75\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u540c\u6761\u306e\u898f\u5b9a\u306b\u3088\u308b\u3053\u3068\u306a\u304f\u4e0a\u8a18\u306e\u3088\u3046\u306b\u500b\u5225\u306b\u4e8b\u696d\u95a2\u9023\u6027\u8981\u4ef6\u3092\u5145\u8db3\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/span>\u3000\uff08\u4e0b\u7dda\u7b46\u8005\uff09<\/p>\n<\/div>\n<p>\u3053\u306e\u7167\u4f1a\u3092\u53c2\u8003\u306b\u3059\u308c\u3070\u3001\u3053\u306e\u4e8b\u4f8b\u3067\u3082\u500b\u5225\u306e\u4e8b\u60c5\u3092\u52a0\u5473\u3057\u305f\u3068\u3053\u308d\u3067\u5224\u5b9a\u3059\u3079\u304d\u3068\u3082\u8003\u3048\u3089\u3048\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u300c\u5408\u4f75\u6cd5\u4eba\u306b\u306e\u307f\u4e0d\u52d5\u7523\u3092\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u4e0d\u52d5\u7523\u8cc3\u8cb8\u4e8b\u696d\u3092\u55b6\u3080\u88ab\u5408\u4f75\u6cd5\u4eba\u3068\u306e\u5408\u4f75\u306f\u3001\u5408\u4f75\u5f8c\u306b\u304a\u3044\u3066\u5f53\u8a72\u4e0d\u52d5\u7523\u304c\u81ea\u793e\u6240\u6709\u3068\u306a\u308a\u4e0d\u52d5\u7523\u8cc3\u8cb8\u4e8b\u696d\u306e\u58f2\u4e0a\u304c\u8a08\u4e0a\u3055\u308c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u300d<span style=\"font-size: 12px; color: #800080;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09<\/span><\/span>\u3068\u306e\u56fd\u7a0e\u5f53\u5c40\u5074\u306e\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8003\u3048\u65b9\u306f\u3001\u5408\u4f75\u5f8c\u306b\u4e8b\u696d\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u3067\u3001\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3068\u306f\u4e8b\u696d\u306e\u6d88\u6ec5\u3068\u767a\u751f\u3068\u3044\u3046\u610f\u5473\u3067\u30b9\u30ad\u30fc\u30e0\u304c\u9006\u3067\u3059\u304c\u3001\u3053\u306e\u8003\u3048\u65b9\u3068\u306e\u6574\u5408\u6027\u3092\u53d6\u308d\u3046\u3068\u3059\u308b\u306a\u3089\u3070\u3001\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u4e8b\u696d\u6027\u304c\u306a\u3044\u3068\u8003\u3048\u3056\u308b\u3092\u5f97\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u3002<br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #800080;\">\uff08\u6ce8\uff09\u3000<\/span>\u5c71\u7530\u5f18\u4e00\u300c\u4f01\u696d\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306b\u3064\u3044\u3066\u300d\uff08\u300e\u79df\u7a0e\u7814\u7a76\u300f\uff082009\u5e749\u6708\u53f7\uff09\uff09<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#DCDCDC;\">\n\t\t<p>\u51e1\u4f8b<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u4f8b\uff1a\u6cd5\u898f\uff13\u2460\u4e00\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\uff13\u6761\uff11\u9805\uff11\u53f7 <\/p>\n<\/div>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;\">\n\t\t<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u3008\u7a0e\u306e\u8857.jp\u306f<a title=\"\u7a0e\u306e\u8857\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002\u3009<br \/>\n<a title=\"\u7a0e\u306e\u8857.jp\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4087 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-3.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p>\u3053\u306e\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306f\u3001\u300e\u4f1a\u793e\u5408\u4f75\u5b9f\u52d9\u5fc5\u643a\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u30fb\u300e\u8a73\u89e3\u30b0\u30eb\uff0d\u30d7\u6cd5\u4eba\u7a0e\u5236\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u53ca\u3073\u6bce\u5e74\u5ea6\u767a\u884c\u306e\u300e\u7a0e\u5236\u6539\u6b63\u306e\u8981\u70b9\u89e3\u8aac\u300f\uff08\u6e05\u6587\u793e\uff09\u306e\u57f7\u7b46\u8005\u6709\u5fd7\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u69cb\u6210\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<br \/>\n\u5f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u306e\u8a71\u984c\u3001\u6cd5\u4ee4\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u306e\u3042\u308b\u4e8b\u9805\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u4e8b\u9805\u3001\u7d0d\u7a0e\u8005\u3068\u5f53\u5c40\u3068\u306e\u9593\u306e\u4e89\u8a1f\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\u3092\u57fa\u306b\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u305d\u306e\u6210\u679c\u3092\uff31\uff06\uff21\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6210\u679c\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001Profession Journal\u306b\u9023\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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 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