{"id":79094,"date":"2015-10-08T10:14:24","date_gmt":"2015-10-08T01:14:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=79094"},"modified":"2015-10-08T10:52:07","modified_gmt":"2015-10-08T01:52:07","slug":"tax-article-179","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-179\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301070\u3011\u3000\u3014\u7b2c\uff18\u7ae0\u3015\u5224\u6c7a\u3092\u8aad\u3080\uff08\u305d\u306e\uff16\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\u301070\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\uff16\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; margin-bottom: 3px;\"><strong><span style=\"font-size: 13px;\">\uff08\u2461\u3000\u7d50\u679c\u3092\u5de6\u53f3\u3057\u305f\u8981\u7d20\u3092\u898b\u6975\u3081\u308b\uff09<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 30px;\"><strong><span style=\"font-size: 13px;\">\uff08\uff08\uff13\uff09\u3000\u5224\u6c7a\u306e\u793a\u3057\u305f\u300c\u4e00\u822c\u7684\u6cd5\u547d\u984c\u300d\u306f\u4f55\u304b\uff09<\/span><\/strong><\/p>\n<p>\uff08\u627f\u524d\uff09<br \/>\n<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301069\u3011\u3000\u3014\u7b2c\uff18\u7ae0\u3015\u5224\u6c7a\u3092\u8aad\u3080\uff08\u305d\u306e\uff15\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-175\/\" target=\"_blank\">\u524d\u56de\u3010\u7b2c69\u56de\u3011<\/a>\u306b\u3066\u3001\u5224\u6c7a\u306b\u304a\u3044\u3066\u4e00\u822c\u7684\u6cd5\u547d\u984c\u304c\u793a\u3055\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u3001\u305d\u308c\u3092\u300c\u4e8b\u4f8b\u5224\u6c7a\u300d\u3068\u3044\u3046\u65e8\u8a18\u3057\u305f\u3002<\/p>\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u4e8b\u4f8b\u5224\u6c7a\u306e\u4f8b\u3092\u898b\u3066\u307f\u3088\u3046\u3002<\/p>\n<p>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6240\u5f97\u533a\u5206\u306b\u95a2\u3059\u308b\u6700\u9ad8\u88c1\u5224\u6c7a\uff08\u6700\u9ad8\u88c1\u7b2c\u4e09\u5c0f\u6cd5\u5ef7\u5e73\u621017\u5e74\uff11\u670825\u65e5\u5224\u6c7a\uff09\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<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\/detail2?id=52415\" target=\"_blank\">\u6240\u5f97\u7a0e\u66f4\u6b63\u51e6\u5206\u7b49\u53d6\u6d88\u8acb\u6c42\u4e8b\u4ef6\uff08\u6700\u9ad8\u88c1\u7b2c\u4e09\u5c0f\u6cd5\u5ef7\u5e73\u621017\u5e74\uff11\u670825\u65e5\u5224\u6c7a\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u5224\u6c7a\u306e\u7406\u7531\u3068\u3057\u3066\u3001\u300c\uff11\u300d\u306e\u539f\u5be9\u306e\u9069\u6cd5\u306b\u78ba\u5b9a\u3057\u305f\u4e8b\u5b9f\u95a2\u4fc2\u306e\u6982\u8981\u3001\u300c\uff12\u300d\u306e\u4e8b\u6848\u306e\u8aac\u660e\u306b\u7d9a\u304d\u3001\u300c\uff13\u300d\u306b\u5224\u65ad\u306e\u6839\u62e0\u3092\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3053\u308c\u306b\u7d9a\u304f\u300c\uff14\u300d\u306b\u7d50\u8ad6\u304c\u304d\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u7d50\u8ad6\u306e\u3069\u3053\u306b\u3082\u4e00\u822c\u7684\u6cd5\u547d\u984c\u306f\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3053\u3046\u3044\u3046\u5224\u6c7a\u3092\u300c\u4e8b\u4f8b\u5224\u6c7a\u300d\u3068\u3044\u3044\u3001\u6700\u9ad8\u88c1\u5224\u6c7a\u3067\u306f\u3042\u3063\u3066\u3082\u5224\u4f8b\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u90e8\u5206\u306f\u6975\u3081\u3066\u9650\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u4e00\u822c\u7684\u6cd5\u547d\u984c\u304c\u306a\u3044\u4ee5\u4e0a\u3001\u305d\u306e\u5c04\u7a0b\u306f\u5224\u6c7a\u306e\u4e8b\u6848\u3068\u540c\u3058\u5185\u5bb9\u306e\u4e8b\u6848\u306e\u307f\u306b\u9650\u3089\u308c\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3053\u306e\u5224\u6c7a\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\uff12\u3064\u306e\u90e8\u5206\u306b\u5206\u3051\u3089\u308c\u308b\u3002<!--more--><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u3044\u3046\u5236\u5ea6\u306e\u8aac\u660e\u3068\u305d\u308c\u3092\u6839\u62e0\u3068\u3057\u305f\u884c\u4f7f\u76ca\u306e\u6027\u8cea<\/strong><\/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>\u524d\u8a18\u4e8b\u5b9f\u95a2\u4fc2\u306b\u3088\u308c\u3070\u3001\u672c\u4ef6\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u5236\u5ea6\u306b\u57fa\u3065\u304d\u4ed8\u4e0e\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u306f\u3001\u88ab\u4ed8\u4e0e\u8005\u306e\u751f\u5b58\u4e2d\u306f\u3001\u305d\u306e\u8005\u306e\u307f\u304c\u3053\u308c\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u306e\u6a29\u5229\u3092\u8b72\u6e21\u3057\u3001\u53c8\u306f\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u306e\u3067\u3042\u308a\u3001\u88ab\u4ed8\u4e0e\u8005\u306f\u3001\u3053\u308c\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u521d\u3081\u3066\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u305d\u3046\u3067\u3042\u308b\u3068\u3059\u308c\u3070\u3001\uff22\u793e\u306f\u3001\u4e0a\u544a\u4eba\u306b\u5bfe\u3057\u3001\u672c\u4ef6\u4ed8\u4e0e\u5951\u7d04\u306b\u3088\u308a\u672c\u4ef6\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3057\u3001\u305d\u306e\u7d04\u5b9a\u306b\u5f93\u3063\u3066\u6240\u5b9a\u306e\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u3067\u682a\u5f0f\u3092\u53d6\u5f97\u3055\u305b\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u672c\u4ef6\u6a29\u5229\u884c\u4f7f\u76ca\u3092\u5f97\u3055\u305b\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\u3001\u672c\u4ef6\u6a29\u5229\u884c\u4f7f\u76ca\u306f\u3001\uff22\u793e\u304b\u3089\u4e0a\u544a\u4eba\u306b\u4e0e\u3048\u3089\u308c\u305f\u7d66\u4ed8\u306b\u5f53\u305f\u308b\u3082\u306e\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308b\u3002\u672c\u4ef6\u6a29\u5229\u884c\u4f7f\u76ca\u306e\u767a\u751f\u53ca\u3073\u305d\u306e\u91d1\u984d\u304c\uff22\u793e\u306e\u682a\u4fa1\u306e\u52d5\u5411\u3068\u6a29\u5229\u884c\u4f7f\u6642\u671f\u306b\u95a2\u3059\u308b\u4e0a\u544a\u4eba\u306e\u5224\u65ad\u306b\u5de6\u53f3\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u3053\u3068\u3092\u7406\u7531\u3068\u3057\u3066\u3001\u672c\u4ef6\u6a29\u5229\u884c\u4f7f\u76ca\u304c\uff22\u793e\u304b\u3089\u4e0a\u544a\u4eba\u306b\u4e0e\u3048\u3089\u308c\u305f\u7d66\u4ed8\u306b\u5f53\u305f\u308b\u3053\u3068\u3092\u5426\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<\/div>\n<p 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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<\/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>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6240\u5f97\u533a\u5206\u306b\u95a2\u3059\u308b\u6700\u9ad8\u88c1\u5224\u6c7a\uff08\u6700\u9ad8\u88c1\u7b2c\u4e09\u5c0f\u6cd5\u5ef7\u5e73\u621017\u5e74\uff11\u670825\u65e5\u5224\u6c7a\uff09\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 \/>\n\u5224\u6c7a\u306e\u7406\u7531\u3068\u3057\u3066\u3001\u300c\uff11\u300d\u306e\u539f\u5be9\u306e\u9069\u6cd5\u306b\u78ba\u5b9a\u3057\u305f\u4e8b\u5b9f\u95a2\u4fc2\u306e\u6982\u8981\u3001\u300c\uff12\u300d\u306e\u4e8b\u6848\u306e\u8aac\u660e\u306b\u7d9a\u304d\u3001\u300c\uff13\u300d\u306b\u5224\u65ad\u306e\u6839\u62e0\u3092\u8ff0\u3079\u3066\u3044\u308b\u3002<br \/>\n\u305d\u3057\u3066\u3053\u308c\u306b\u7d9a\u304f\u300c\uff14\u300d\u306b\u7d50\u8ad6\u304c\u304d\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u7d50\u8ad6\u306e\u3069\u3053\u306b\u3082\u3001\u4e00\u822c\u7684\u6cd5\u547d\u984c\u306f\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u3002<br \/>\n\u3053\u3046\u3044\u3046\u5224\u6c7a\u3092\u300c\u4e8b\u4f8b\u5224\u6c7a\u300d\u3068\u3044\u3044\u3001\u6700\u9ad8\u88c1\u5224\u6c7a\u3067\u306f\u3042\u3063\u3066\u3082\u5224\u4f8b\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u90e8\u5206\u306f\u6975\u3081\u3066\u9650\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308b\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":[177,167,181,290],"tags":[524,163,366,367],"backnumber":[1815],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 16:08:31","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/79094"}],"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=79094"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/79094\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=79094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=79094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=79094"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=79094"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=79094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}