{"id":77526,"date":"2015-09-16T10:42:36","date_gmt":"2015-09-16T01:42:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=77526"},"modified":"2017-05-08T18:49:12","modified_gmt":"2017-05-08T09:49:12","slug":"tax-report-25","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-25\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u6cd5\u304c\u516c\u5e03\uff5e\u9810\u8caf\u91d1\u53e3\u5ea7\u3078\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u4ed8\u756a\u306f\u5e73\u621030\u5e74\u304b\u3089\u3092\u4e88\u5b9a\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u6cd5\u304c\u516c\u5e03<\/strong><\/h4>\n<h5 style=\"text-align: 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target=\"_blank\">\u516c\u5e03\u3055\u308c\u305f<\/a><span style=\"font-size: 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3px;\">\u2462\u3000\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304b\u3089\u306e\u8981\u671b\u3092\u8e0f\u307e\u3048\u305f\u5229\u7528\u7bc4\u56f2\u306e\u62e1\u5145<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u6539\u6b63\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u6cd5\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u9810\u8caf\u91d1\u53e3\u5ea7\u3078\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u4ed8\u756a\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u5e74\uff11\u6708\u306b\u516c\u958b\u3057\u305f\u4e0b\u8a18\u62d9\u7a3f\u306b\u304a\u3044\u3066\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304b\u3089\u306e\u8981\u671b\u3092\u8e0f\u307e\u3048\u305f\u5229\u7528\u7bc4\u56f2\u306e\u62e1\u5145<\/strong><\/h4>\n<p>\u4e3b\u306b\u6b21\u306e\uff12\u70b9\u306b\u304a\u3044\u3066\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u5229\u7528\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p>\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<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u4e2d\u6240\u5f97\u8005\u5411\u3051\u7279\u5b9a\u512a\u826f\u8cc3\u8cb8\u4f4f\u5b85\u306e\u7ba1\u7406<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u6761\u4f8b\u3067\u72ec\u81ea\u306b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u5229\u7528\u3057\u3066\u60c5\u5831\u63d0\u4f9b\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30b7\u30b9\u30c6\u30e0\u306e\u60c5\u5831\u9023\u643a<\/p>\n<\/div>\n<p>\uff08\u30a4\uff09\u306f\u3001\u65e2\u306b\u500b\u4eba\u756a\u53f7\u5229\u7528\u4e8b\u52d9\u3068\u3055\u308c\u3066\u3044\u308b\u4f4e\u6240\u5f97\u8005\u5411\u3051\u516c\u55b6\u4f4f\u5b85\u3068\u9023\u643a\u3059\u308b\u3053\u3068\u3067\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u7b49\u304c\u6240\u6709\u3059\u308b\u516c\u55b6\u4f4f\u5b85\u53ca\u3073\u7279\u512a\u8cc3\u3092\u4e00\u4f53\u7684\u306b\u52b9\u7387\u7684\u306b\u7ba1\u7406\u30fb\u6d3b\u7528\u3059\u308b\u3053\u3068\u3092\u4f01\u56f3\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\uff08\u30ed\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4f8b\u3048\u3070\u3042\u308b\u90fd\u9053\u5e9c\u770c\u304c\u6761\u4f8b\u306b\u3088\u308a\u9ad8\u7b49\u5b66\u6821\u7b49\u4fee\u5b66\u652f\u63f4\u91d1\u652f\u7d66\u6cd5\u3092\u8d85\u3048\u3066\u9ad8\u7b49\u5b66\u6821\u306e\u6388\u696d\u6599\u306e\u88dc\u52a9\u3092\u884c\u304a\u3046\u3068\u3059\u308b\u5834\u5408\u3001\u73fe\u884c\u6cd5\u3067\u3042\u308c\u3070\u3001\u4e0a\u4e57\u305b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u5229\u7528\u3057\u3066\u5e02\u753a\u6751\u3068\u306e\u60c5\u5831\u9023\u643a\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e0a\u4e57\u305b\u90e8\u5206\u306e\u652f\u7d66\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u5408\u3001\u6539\u3081\u3066\u4e16\u5e2f\u306e\u8ab2\u7a0e\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3067\u3042\u308b\u304c\u3001\u6539\u6b63\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u6cd5\u306b\u3088\u308c\u3070\u5f53\u8a72\u4e0a\u4e57\u305b\u90e8\u5206\uff08\u5f53\u8a72\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u6761\u4f8b\u4e8b\u52d9\u90e8\u5206\uff09\u3082\u542b\u3081\u3066\u60c5\u5831\u9023\u643a\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u6539\u3081\u3066\u8ab2\u7a0e\u8a3c\u660e\u66f8\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u6539\u6b63\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u6cd5\u3068\u306e\u8db3\u4e26\u307f\u3092\u305d\u308d\u3048\u308b\u305f\u3081\u306e\u6240\u8981\u306e\u8abf\u6574<\/strong><\/h4>\n<p>\u6539\u6b63\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u6cd5\u306b\u3088\u308a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u3092\u65b0\u8a2d\u3057\u3001\u3053\u308c\u307e\u3067\u306e\u5404\u4e3b\u52d9\u5927\u81e3\u306e\u6a29\u9650\u3092\u7d71\u4e00\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u6cd5\u4e0a\u306e\u300c\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u300d\u3092\u300c\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u300d\u3068\u3057\u3066\u6539\u7d44\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4ee5\u4e0a\u306e\u6539\u6b63\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u5185\u95a3\u5b98\u623f\u300c<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cas.go.jp\/jp\/houan\/150310\/siryou1.pdf\" target=\"_blank\">\u56fd\u4f1a\u63d0\u51fa\u6cd5\u6848\u8cc7\u6599\uff08\u5e73\u621027\u5e74\uff13\u670810\u65e5\u4ed8\uff09<\/a>\u300d\u3082\u53c2\u8003\u306b\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u308c\u3089\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u6cd5\u3092\u3081\u3050\u308b\u6539\u6b63\u306e\u52d5\u304d\u306f\u3001\u5e73\u621025\u5e74\uff16\u670814\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u3001\u300c<a title=\"\u5b98\u90b8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.kantei.go.jp\/jp\/singi\/it2\/kettei\/pdf\/20130614\/siryou5.pdf\" target=\"_blank\">\u4e16\u754c\u6700\u5148\u7aef\uff29\uff34\u56fd\u5bb6\u5275\u9020\u5ba3\u8a00<\/a>\u300d\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u308b\u3068\u308f\u304b\u308a\u3084\u3059\u3044\u3002<\/p>\n<p>\u4eca\u5f8c\u3082\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306b\u3088\u308b\u60c5\u5831\u9023\u643a\u7b49\u306b\u3088\u308a\u3001\u884c\u653f\u306e\u52b9\u7387\u5316\u3001\u56fd\u6c11\u751f\u6d3b\u7b49\u306e\u5229\u4fbf\u5316\u306e\u5411\u4e0a\u304c\u898b\u8fbc\u307e\u308c\u308b\u5206\u91ce\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u4eba\u60c5\u5831\u306e\u4fdd\u8b77\u7b49\u306b\u914d\u616e\u3057\u3064\u3064\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u5229\u7528\u7bc4\u56f2\u306e\u62e1\u5145\u7b49\u306e\u691c\u8a0e\u304c\u9032\u3081\u3089\u308c\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u6642\u52e2\u3092\u8e0f\u307e\u3048\u3066\u6539\u6b63\u304c\u898b\u9001\u3089\u308c\u305f\u304c\u3001\u5e74\u91d1\u60c5\u5831\u3068\u306e\u9023\u643a\u3082\u4eca\u5f8c\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u5229\u7528\u7bc4\u56f2\u306e\u62e1\u5145\u306e\u4e00\u3064\u3068\u3057\u3066\u518d\u5ea6\u4e89\u70b9\u306b\u542b\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308d\u3046\u3002<\/p>\n<p>\u4eca\u5f8c\u3082\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u6cd5\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u6ce8\u8996\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><strong>\u3010\u53c2\u8003\u3011<\/strong>\u3000\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cas.go.jp\/jp\/seisaku\/bangoseido\/ichibukaisei.html\" target=\"_blank\">\u300c\u500b\u4eba\u60c5\u5831\u306e\u4fdd\u8b77\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u53ca\u3073\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u500b\u4eba\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u756a\u53f7\u306e\u5229\u7528\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002<\/a>\u300d<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u85a6\u3081\u9023\u8f09\u2193<\/strong><\/span><\/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 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>\u53bb\u308b\u5e73\u621027\u5e74\uff19\u6708\uff13\u65e5\u3001\u6539\u6b63\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u6cd5\u3068\u3068\u3082\u306b\u3001\u6539\u6b63\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u6cd5\u304c\u8846\u9662\u672c\u4f1a\u8b70\u3092\u901a\u904e\u3057\u6210\u7acb\u3001\u5e73\u621027\u5e74\uff19\u6708\uff19\u65e5\u306b\u5e73\u621027\u5e74\u6cd5\u5f8b\u7b2c65\u53f7\u3068\u3057\u3066\u516c\u5e03\u3055\u308c\u305f\uff08\u500b\u4eba\u60c5\u5831\u306e\u4fdd\u8b77\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u53ca\u3073\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u500b\u4eba\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u756a\u53f7\u306e\u5229\u7528\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff09\u3002\u5f53\u8a72\u6539\u6b63\u3068\u4f75\u305b\u3066\u3001\u95a2\u9023\u3059\u308b\u56fd\u7a0e\u901a\u5247\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u7b49\u3082\u6539\u6b63\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,177,167,179,289],"tags":[492],"backnumber":[1810],"series":[967],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 10:45:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/77526"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=77526"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/77526\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=77526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=77526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=77526"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=77526"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=77526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}