{"id":8323,"date":"2013-02-21T10:12:29","date_gmt":"2013-02-21T01:12:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=8323"},"modified":"2014-02-07T18:24:12","modified_gmt":"2014-02-07T09:24:12","slug":"tax-article-12","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-12\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u3010\uff14\u3011\u3000\u3014\u7b2c\uff12\u7ae0\u3015\u6cd5\u4ee4\u306e\u89e3\u91c8\u65b9\u6cd5\uff08\u305d\u306e\uff13\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\u3010\uff14\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff12\u7ae0\u3015\u6cd5\u4ee4\u306e\u89e3\u91c8\u65b9\u6cd5<\/strong><\/h4>\n<h4 style=\"text-align: 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text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000\u52ff\u8ad6\uff08\u3082\u3061\u308d\u3093\uff09\u00a0\u89e3\u91c8<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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\/>\n\u3053\u306e\u300c\u8ca1\u7269\u300d\u3068\u3044\u3046\u6982\u5ff5\u306f\u901a\u5e38\u6709\u4f53\u7269\u3092\u6307\u3059\u3067\u3042\u308d\u3046\u304c\u3001\u96fb\u6c17\u7a83\u76d7\u72af\u306b\u5bfe\u3057\u3066\u5927\u5be9\u9662\u306f\u3001\u300c\u96fb\u6d41\u3082\u53ef\u52d5\u6027\u3068\u7ba1\u7406\u53ef\u80fd\u6027\u3092\u4f75\u305b\u3082\u3063\u3066\u304a\u308a\u3001\u7a83\u76d7\u7f6a\u306e\u6210\u7acb\u306b\u5fc5\u8981\u306a\u7a83\u53d6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u300d\uff08\u660e\u6cbb36\u5e745\u670821\u65e5\u5927\u5be9\u9662\u5224\u6c7a\uff09\u3068\u5224\u793a\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u660e\u6cbb40\u5e74\u306e\u6539\u6b63\u3067\u540c\u6cd5\u7b2c245\u6761\u300c\u3053\u306e\u7ae0\u306e\u7f6a\u306b\u3064\u3044\u3066\u306f\u3001\u96fb\u6c17\u306f\u8ca1\u7269\u3068\u307f\u306a\u3059\u3002\u300d\u304c\u8ffd\u52a0\u3055\u308c\u305f\u306e\u3067\u3042\u308b\u304c\u3001\u3053\u306e\u5224\u6c7a\u5f53\u6642\u306f\u300c\u8ca1\u7269\u300d\u306e\u6982\u5ff5\u3092\u89e3\u91c8\u3067\u96fb\u6c17\u306b\u307e\u3067\u53ca\u307c\u3057\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u5211\u6cd5\u306b\u304a\u3044\u3066\u306f\u7f6a\u5211\u6cd5\u5b9a\u4e3b\u7fa9\u306e\u89b3\u70b9\u304b\u3089\u3001\u985e\u63a8\u89e3\u91c8\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\uff08\u8a73\u7d30\u306f\u5f8c\u8ff0\uff09\u304c\u3001\u62e1\u5f35\u89e3\u91c8\u306f\u8a31\u3055\u308c\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br 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style=\"margin-bottom: 3px;\">\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u7b2c10\u6761\u7b2c\uff11\u9805\u306b\u306f<br \/>\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 style=\"margin-bottom: 3px;\">\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u304a\u3044\u3066\u65e5\u3001\u6708\u53c8\u306f\u5e74\u3092\u3082\u3064\u3066\u5b9a\u3081\u308b\u671f\u9593\u306e\u8a08\u7b97\u306f\u3001\u6b21\u306b\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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