{"id":77175,"date":"2015-09-10T10:15:17","date_gmt":"2015-09-10T01:15:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=77175"},"modified":"2015-09-10T10:04:31","modified_gmt":"2015-09-10T01:04:31","slug":"tax-article-174","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-174\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301068\u3011\u3000\u3014\u7b2c\uff18\u7ae0\u3015\u5224\u6c7a\u3092\u8aad\u3080\uff08\u305d\u306e\uff14\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301068\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff18\u7ae0\u3015\u5224\u6c7a\u3092\u8aad\u3080<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e\uff14\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7acb\u6b63\u5927\u5b66\u6cd5\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/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:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 30px; margin-bottom: 3px;\"><strong><span style=\"font-size: 13px;\">\uff08\uff12\u3000\u5224\u6c7a\u3092\u307f\u308b\u30dd\u30a4\u30f3\u30c8\uff09<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 30px;\"><strong><span style=\"font-size: 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#333399;\">\u300c\u5177\u4f53\u7684\u306a\u4e8b\u5b9f\u3092\u62bd\u8c61\u5316\u3057\u3066\u3044\u3063\u305f\u7d50\u679c\u6b8b\u3055\u308c\u305f\u4e8b\u5b9f\u3001\u305d\u306e\u6709\u7121\u306b\u3088\u308a\u7d50\u8ad6\u304c\u5909\u308f\u308b\u3088\u3046\u306a\u4e8b\u5b9f\u306f\u300c\u91cd\u8981\u306a\u4e8b\u5b9f\uff08material fact\uff09\u300d\u3068\u547c\u3070\u308c\u308b\u3002\u300d<\/span>\u3068\u8a18\u3057\u305f\u3088\u3046\u306b\u3001\u7d50\u679c\u3092\u5de6\u53f3\u3059\u308b\u8981\u7d20\u3068\u3057\u3066\u300c\u91cd\u8981\u306a\u4e8b\u5b9f\u300d\u304c\u3042\u308b\u3002<\/p>\n<p>\u99ac\u5238\u306e\u6255\u623b\u306b\u4fc2\u308b\u88c1\u5224\uff08\u5927\u962a\u4e8b\u6848\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u7b2c\u4e00\u5be9\u53ca\u3073\u63a7\u8a34\u5be9\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u6a5f\u68b0\u7684\u30fb\u7db2\u7f85\u7684\u300d\u306a\u99ac\u5238\u8cfc\u5165\u304c\u3001\u3053\u306e\u300c\u91cd\u8981\u306a\u4e8b\u5b9f\u300d\u3068\u8a8d\u8b58\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u4e8b\u6848\u306b\u4fc2\u308b\u88c1\u5224\u4f8b\u3092\u3001\u88c1\u5224\u6240\uff28\uff30\u306e\u88c1\u5224\u4f8b\u60c5\u5831\u304b\u3089\u5165\u624b\u3057\u3066\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u307e\u305a\u3001\u7b2c\u4e00\u5be9\u306f\u3001\u5927\u962a\u5730\u88c1\u5e73\u621025\u5e74\uff15\u670823\u65e5\u5224\u6c7a\u3067\u3042\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><strong>\u3010\u53c2\u8003\u3011<\/strong>\u3000\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/detail4?id=83313\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u9055\u53cd\u88ab\u544a\u4e8b\u4ef6\uff08\u5927\u962a\u5730\u88c1\u5e73\u621025\u5e74\uff15\u670823\u65e5\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #b22222;\">\u7db2\u7f85\u7684<\/span>\u306b\u8cfc\u5165\u3059\u308b\u3053\u3068\u3067\u3001\u9577\u671f\u7684\u89b3\u70b9\u304b\u3089\u5168\u4f53\u3068\u3057\u3066\u5229\u76ca\u3092\u5f97\u3088\u3046\u3068\u8003\u3048\u3001\u5b9f\u969b\u306b\u3082\u305d\u306e\u3088\u3046\u306a\u65b9\u6cd5\u306b\u3088\u308a\u99ac\u5238\u3092\u8cfc\u5165\u3057\u3001\u73fe\u306b\uff15\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u6bce\u5e74\u591a\u984d\u306e\u5229\u76ca\u3092\u5f97\u3066\u304d\u305f\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u88ab\u544a\u4eba\u304c\u3053\u306e\u3088\u3046\u306a\u65b9\u6cd5\u306b\u3088\u3063\u3066\u99ac\u5238\u3092\u8cfc\u5165\u3057\u305f\u3053\u3068\u306f\u672c\u4ef6\u30bd\u30d5\u30c8\u306e\u30c7\u30fc\u30bf\u3084\uff21\uff0d\uff30\uff21\uff34\u306b\u4fc2\u308b\u9280\u884c\u53d6\u5f15\u5c65\u6b74\u306e\u5f62\u3067\u8a18\u9332\u3055\u308c\u3066\u304a\u308a\u3001\u672c\u4ef6\u99ac\u5238\u8cfc\u5165\u884c\u70ba\u304c\u5927\u91cf\u304b\u3064\u7d99\u7d9a\u7684\u3001<span style=\"color: #b22222;\">\u6a5f\u68b0\u7684<\/span>\u306a\u3082\u306e\u3067\u3042\u3063\u305f\u3053\u3068\u306f\u5ba2\u89b3\u6027\u3092\u5e2f\u3073\u305f\u4e8b\u5b9f\u3067\u3042\u308b\u3002<br \/>\n\u305d\u3057\u3066\u3001\u88ab\u544a\u4eba\u306e\u672c\u4ef6\u99ac\u5238\u8cfc\u5165\u884c\u70ba\u306f\u3001\u305d\u306e\u614b\u69d8\u304b\u3089\u3059\u308c\u3070\u3001\u7af6\u99ac\u3092\u5a2f\u697d\u3068\u3057\u3066\u697d\u3057\u3080\u305f\u3081\u3067\u306f\u306a\u304f\u3001\u3080\u3057\u308d\u5229\u76ca\u3092\u5f97\u308b\u305f\u3081\u306e\u8cc7\u7523\u904b\u7528\u306e\u4e00\u7a2e\u3068\u3057\u3066\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u88ab\u544a\u4eba\u3082\u3001\u305d\u306e\u4f9b\u8ff0\u3059\u308b\u3068\u304a\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u3082\u306e\u3068\u3057\u3066\u6349\u3048\u3066\u3044\u305f\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\uff08\u3053\u306e\u3053\u3068\u306f\u3001\u88ab\u544a\u4eba\u304c\u7af6\u99ac\u4e2d\u7d99\u5c02\u7528\u306e\u30b1\u30fc\u30d6\u30eb\u30c6\u30ec\u30d3\u3092\u5951\u7d04\u3057\u3066\u305f\u307e\u306b\u3053\u308c\u3092\u898b\u3066\u3044\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5de6\u53f3\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u88ab\u544a\u4eba\u306e\u672c\u4ef6\u99ac\u5238\u8cfc\u5165\u884c\u70ba\u306f\u3001\u4e00\u822c\u7684\u306a\u99ac\u5238\u8cfc\u5165\u884c\u70ba\u3068\u7570\u306a\u308a\u3001\u305d\u306e\u56de\u6570\u3001\u91d1\u984d\u304c\u6975\u3081\u3066\u591a\u6570\u3001\u591a\u984d\u306b\u9054\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u614b\u69d8\u3082<span style=\"color: #b22222;\">\u6a5f\u68b0\u7684<\/span>\u3001<span style=\"color: #b22222;\">\u7db2\u7f85\u7684<\/span>\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u904e\u53bb\u306e\u7af6\u99ac\u30c7\u30fc\u30bf\u306e\u8a73\u7d30\u306a\u5206\u6790\u7d50\u679c\u7b49\u306b\u57fa\u3065\u304f\u3001\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u306b\u7279\u5316\u3057\u305f\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u5b9f\u969b\u306b\u3082\u591a\u984d\u306e\u5229\u76ca\u3092\u751f\u3058\u3055\u305b\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u305d\u306e\u3088\u3046\u306a\u672c\u4ef6\u99ac\u5238\u8cfc\u5165\u884c\u70ba\u306e\u5f62\u614b\u306f\u5ba2\u89b3\u6027\u3092\u6709\u3057\u3066\u3044\u308b\u3002\u305d\u3057\u3066\u3001\u672c\u4ef6\u99ac\u5238\u8cfc\u5165\u884c\u70ba\u306f\u5a2f\u697d\u306e\u57df\u306b\u3068\u3069\u307e\u308b\u3082\u306e\u3068\u306f\u3044\u3044\u96e3\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u300c\u7b2c\uff14\u3000\u6240\u5f97\u8a08\u7b97\u4e0a\u63a7\u9664\u3059\u3079\u304d\u91d1\u984d\u300d\u306b\u95a2\u3057\u3066\u306e\u5224\u793a\u90e8\u5206<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p>\u305d\u3057\u3066\u3001\u88ab\u544a\u4eba\u306b\u3088\u308b\u672c\u4ef6\u99ac\u5238\u8cfc\u5165\u65b9\u6cd5\u306f\u3001\u524d\u8a18\u306e\u3068\u304a\u308a\u3001\u65b0\u99ac\u6226\u53ca\u3073\u969c\u5bb3\u30ec\u30fc\u30b9\u3092\u9664\u3044\u305f\u5168\u30ec\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u88ab\u544a\u4eba\u304c\u904e\u53bb\u7d0410\u5e74\u9593\u306e\u7af6\u99ac\u30c7\u30fc\u30bf\u3092\u56de\u53ce\u7387\u306b\u7740\u76ee\u3057\u3066\u5206\u6790\u3057\u305f\u7d50\u679c\u306b\u57fa\u3065\u3044\u3066\u8a2d\u5b9a\u3057\u305f\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u3088\u308a\u62bd\u51fa\u3055\u308c\u305f\u99ac\u5238\u3092<span style=\"color: #b22222;\">\u6a5f\u68b0\u7684<\/span>\u3001<span style=\"color: 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><strong>\u3010\u53c2\u8003\u3011<\/strong>\u3000\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/detail4?id=84424\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u9055\u53cd\u88ab\u544a\u4e8b\u4ef6\uff08\u5927\u962a\u9ad8\u88c1\u5e73\u621026\u5e74\uff15\u6708\uff19\u65e5\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u300c\uff12 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style=\"color: #b22222;\">\u6a5f\u68b0\u7684<\/span>\u3001<span style=\"color: #b22222;\">\u7db2\u7f85\u7684<\/span>\u306b\u5927\u91cf\u8cfc\u5165\u3059\u308b\u3053\u3068\u3092\u53cd\u8986\u7d99\u7d9a\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u3002\u88ab\u544a\u4eba\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u9031\u306e\u91d1\u66dc\u65e5\u306e\u591c\u306b\u30d1\u30bd\u30b3\u30f3\u3068\u4e0a\u8a18\u30bd\u30d5\u30c8\u3092\u8d77\u52d5\u3057\u3001\u7af6\u99ac\u304c\u958b\u50ac\u3055\u308c\u308b\u571f\u66dc\u65e5\u3068\u65e5\u66dc\u65e5\u306b\u99ac\u5238\u306e\u81ea\u52d5\u8cfc\u5165\u3092\u884c\u308f\u305b\u3001\u65e5\u66dc\u65e5\u591c\u306b\u305d\u306e\u7d50\u679c\u3092\u78ba\u8a8d\u3057\u3066\u3044\u305f\u3002<\/p>\n<div 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style=\"color: #b22222;\">\u6a5f\u68b0\u7684<\/span>\u3001<span style=\"color: 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style=\"text-align: right;\"><span id=\"no1\">\uff08\u7d9a\u304f\uff09<\/span><\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/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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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee5\u524d\u3001\u3010\u7b2c46\u56de\u3011\u306b\u3066\u300c\u5177\u4f53\u7684\u306a\u4e8b\u5b9f\u3092\u62bd\u8c61\u5316\u3057\u3066\u3044\u3063\u305f\u7d50\u679c\u6b8b\u3055\u308c\u305f\u4e8b\u5b9f\u3001\u305d\u306e\u6709\u7121\u306b\u3088\u308a\u7d50\u8ad6\u304c\u5909\u308f\u308b\u3088\u3046\u306a\u4e8b\u5b9f\u306f\u300c\u91cd\u8981\u306a\u4e8b\u5b9f\uff08material fact\uff09\u300d\u3068\u547c\u3070\u308c\u308b\u3002\u300d\u3068\u8a18\u3057\u305f\u3088\u3046\u306b\u3001\u7d50\u679c\u3092\u5de6\u53f3\u3059\u308b\u8981\u7d20\u3068\u3057\u3066\u300c\u91cd\u8981\u306a\u4e8b\u5b9f\u300d\u304c\u3042\u308b\u3002<br \/>\n\u99ac\u5238\u306e\u6255\u623b\u306b\u4fc2\u308b\u88c1\u5224\uff08\u5927\u962a\u4e8b\u6848\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u7b2c\u4e00\u5be9\u53ca\u3073\u63a7\u8a34\u5be9\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u6a5f\u68b0\u7684\u30fb\u7db2\u7f85\u7684\u300d\u306a\u99ac\u5238\u8cfc\u5165\u304c\u3001\u3053\u306e\u300c\u91cd\u8981\u306a\u4e8b\u5b9f\u300d\u3068\u8a8d\u8b58\u3055\u308c\u3066\u3044\u305f\u3002<br \/>\n\u305d\u3053\u3067\u3001\u3053\u306e\u4e8b\u6848\u306b\u4fc2\u308b\u88c1\u5224\u4f8b\u3092\u3001\u88c1\u5224\u6240\uff28\uff30\u306e\u88c1\u5224\u4f8b\u60c5\u5831\u304b\u3089\u5165\u624b\u3057\u3066\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u305f\u3044\u3002<br 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