{"id":83232,"date":"2015-12-03T10:20:47","date_gmt":"2015-12-03T01:20:47","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=83232"},"modified":"2015-12-02T16:46:57","modified_gmt":"2015-12-02T07:46:57","slug":"corporate-enterprise-article-6","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporate-enterprise-article-6\/","title":{"rendered":"monthly TAX views\u3000-No.35-\u300c\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u3055\u3089\u306a\u308b\u62e1\u5145\u306f\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306b\u9006\u884c\u3059\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.35-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u3055\u3089\u306a\u308b\u62e1\u5145\u306f\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u306b\u9006\u884c\u3059\u308b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388<br \/>\n\u6771\u4eac\u8ca1\u56e3\u4e0a\u5e2d\u7814\u7a76\u54e1<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u65b0\u805e\u5831\u9053\u306b\u3088\u308c\u3070\u3001\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u304c20\uff05\u53f0\u306b\u4e0b\u304c\u308b\u3053\u3068\u304c\u6c7a\u307e\u3063\u305f\u3088\u3046\u3060\u3002\u305d\u3057\u3066\u3053\u306e\u8ca1\u6e90\u306f\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u3055\u3089\u306a\u308b\u62e1\u5927\uff08\uff18\u5206\u306e\uff15\u307e\u3067\u306e\u62e1\u5927\uff09\u306b\u3088\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\uff08\u306b\u304a\u3051\u308b\u5916\u5f62\u90e8\u5206\uff09\u3092\u534a\u5206\u4ee5\u4e0a\u306b\u5897\u52a0\u3055\u305b\u308b\u3053\u3068\u306b\u306f\u3001\u3053\u308c\u304b\u3089\u8ff0\u3079\u308b\u3088\u3046\u306b\u3001\u7a0e\u5236\u3068\u3057\u3066\u591a\u304f\u306e\u554f\u984c\u304c\u3042\u308b\u3002<!--more--><\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #ffcc99;\">\u25c6\u3000\u3000\u25c6\u3000\u3000\u25c6<\/span><\/h3>\n<p>\u6700\u8fd1\u306e\u7a0e\u5236\u6539\u6b63\u306f\u3001\u300c\u3053\u3046\u3042\u308b\u3079\u304d\u3001\u671b\u307e\u3057\u3044\u7a0e\u5236\u6539\u6b63\u3068\u306f\u4f55\u304b\u300d\u3068\u3044\u3046\u8ad6\u7406\u3092\u98db\u3073\u8d8a\u3048\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u3002\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u306f\u300c\u516c\u660e\u515a\u3068\u306e\u9078\u6319\u5354\u529b\u300d\u3068\u3044\u3046\u7406\u7531\u304b\u3089\u306e\u5c0e\u5165\u3060\u304c\u3001\u3053\u3053\u306b\u304d\u3066\u6cd5\u4eba\u7a0e\u6539\u9769\u3082\u3001\u300c\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u3067\u6cd5\u4eba\u7a0e\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u3092\u7d04\u675f\u3057\u305f\u304b\u3089\u300d\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u9032\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u300c\u7406\u5c48\u629c\u304d\u306e\u7a0e\u5236\u6539\u9769\u300d\u306f\u3001\u308f\u304c\u56fd\u6cd5\u4eba\u7a0e\u5236\u306e\u30ac\u30e9\u30d1\u30b4\u30b9\u5316\u3092\u9032\u3081\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306e\u8b70\u8ad6\u306e\u904e\u7a0b\u3067\u306f\u3001\u300c\u7559\u4fdd\u91d1\u8ab2\u7a0e\u300d\u3068\u3044\u3046\u8a71\u3084\u3001\u300c\u8a2d\u5099\u6295\u8cc7\u5897\u3068\u5f15\u304d\u63db\u3048\u306b\u300d\u3068\u3044\u3046\u8a71\u3082\u6d41\u308c\u3001\u304d\u308f\u3081\u3066\u304d\u306a\u81ed\u3044\u99c6\u3051\u5f15\u304d\u304c\u884c\u308f\u308c\u305f\u3002\u300c\u7559\u4fdd\u91d1\u8ab2\u7a0e\u300d\u306e\u3088\u3046\u306b\u3001\u8a2d\u5099\u6295\u8cc7\u3092\u3057\u306a\u3044\u4f01\u696d\u306b\u30d1\u30cb\u30c3\u30b7\u30e5\u3092\u4e0e\u3048\u308b\u3068\u3044\u3046\u767a\u60f3\u3067\u7a0e\u5236\u8b70\u8ad6\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u81ea\u4f53\u304c\u3001\u5927\u304d\u306a\u554f\u984c\u3060\u3002<\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #ffcc99;\">\u25c6\u3000\u3000\u25c6\u3000\u3000\u25c6<\/span><\/h3>\n<p>\u6539\u3081\u3066\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u7a0e\u5236\u3068\u3057\u3066\u306e\u6b20\u9665\u3092\u6319\u3052\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p>\u7b2c\uff11\u306b\u3001\u8cc7\u672c\u91d1\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u4f01\u696d\u306b\u3057\u304b\u9069\u7528\u3055\u308c\u306a\u3044\u7a0e\u5236\u3067\u3001\u69d8\u3005\u306a\u7279\u4f8b\u63aa\u7f6e\u3082\u7d44\u307f\u8fbc\u307e\u308c\u3066\u304a\u308a\u3001\u300c\u5fdc\u76ca\u7a0e\u300d\u3068\u3057\u3066\u5e83\u304f\u8ab2\u7a0e\u3059\u308b\u3068\u3044\u3046\u5730\u65b9\u7a0e\u306e\u7406\u5ff5\u306b\u771f\u3063\u5411\u304b\u3089\u53cd\u3059\u308b\u3002<\/p>\n<p>\u7b2c\uff12\u306b\u3001\u5916\u5f62\u8ab2\u7a0e\u306e\u672c\u8cea\u304c\u8cc3\u91d1\u8ab2\u7a0e\u3067\u3042\u308a\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u96c7\u7528\u3084\u8cc3\u91d1\u7dcf\u984d\u3092\u6291\u5236\u3057\u3088\u3046\u3068\u3044\u3046\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u304c\u50cd\u304f\u3002\u96c7\u7528\u306f\u5897\u3084\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u975e\u6b63\u898f\u96c7\u7528\u3067\u5bfe\u5fdc\u3059\u308b\u3068\u3044\u3063\u305f\u6700\u8fd1\u306e\u4f01\u696d\u884c\u52d5\u3092\u5f8c\u62bc\u3057\u3059\u308b\u3088\u3046\u306a\u7a0e\u5236\u3067\u3001\u30a2\u30d9\u30ce\u30df\u30af\u30b9\u3068\u672c\u8cea\u7684\u306b\u77db\u76fe\u3059\u308b\u3002<\/p>\n<p>\u7b2c\uff13\u306b\u3001\u4ed8\u52a0\u4fa1\u5024\u306b\u5bfe\u3059\u308b\u7a0e\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\uff08VAT\uff09\u304c\u3042\u308b\u304c\u3001\u6d88\u8cbb\u7a0e\u3067\u3042\u308c\u3070\u8f38\u51fa\u6642\u306b\u9084\u4ed8\u3067\u304d\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306f\u305d\u308c\u304c\u3067\u304d\u305a\u3001\u4f01\u696d\u306e\u56fd\u969b\u7af6\u4e89\u529b\u3092\u5f31\u3081\u308b\u3002\u5730\u65b9\u7a0e\u3060\u304b\u3089\u4ed5\u65b9\u304c\u306a\u3044\u3001\u3068\u3044\u3046\u53cd\u8ad6\u3082\u3042\u308b\u304c\u3001\u305d\u3082\u305d\u3082\u5730\u65b9\u7a0e\u3068\u3057\u3066\u305d\u306e\u3088\u3046\u306a\u7a0e\u5236\u3092\u6301\u3064\u3053\u3068\u81ea\u4f53\u304c\u554f\u984c\u3067\u3042\u308b\u3002<\/p>\n<p>\u73fe\u306b\u30c9\u30a4\u30c4\u30fb\u30d5\u30e9\u30f3\u30b9\u3001\u7c73\u56fd\u30df\u30b7\u30ac\u30f3\u5dde\u3067\u306f\u3001\u5730\u65b9\u7a0e\u3067\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u3092\u7e2e\u5c0f\u30fb\u5ec3\u6b62\u3057\u3066\u304d\u305f\u6b74\u53f2\u304c\u3042\u308b\u3002\u82f1\u56fd\u3084\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3\u306e\u3088\u3046\u306a\u5358\u4e00\u56fd\u5bb6\u3067\u306f\u3001\u5730\u65b9\u7a0e\u3068\u3057\u3066\u306e\u6cd5\u4eba\u7a0e\u3092\u6301\u305f\u305a\u306b\u3084\u3063\u3066\u304d\u305f\u3002\u6cd5\u4eba\u7a0e\u306f\u3001\u56fd\u969b\u7af6\u4e89\u529b\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u56fd\u304c\u7d71\u4e00\u7684\u306b\u8ab2\u7a0e\u3059\u3079\u304d\u3060\u3068\u3044\u3046\u767a\u60f3\u3067\u3042\u308b\u3002<\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #ffcc99;\">\u25c6\u3000\u3000\u25c6\u3000\u3000\u25c6<\/span><\/h3>\n<p>\u3053\u306e\u3088\u3046\u306b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306b\u306f\u591a\u304f\u306e\u554f\u984c\u304c\u3042\u308b\u304c\u3001\u5730\u65b9\u7a0e\u30fb\u5fdc\u76ca\u7a0e\u3060\u304b\u3089\u4ed5\u65b9\u304c\u306a\u3044\u3001\u3068\u3044\u3046\u7406\u7531\u3067\u3001\u306a\u3093\u3068\u306a\u304f\u5bb9\u8a8d\u3055\u308c\u3066\u304d\u305f\u3002\u3057\u304b\u3057\u3053\u308c\u304c\u4eca\u56de\u534a\u5206\u3092\u8d85\u3048\u3001\u4eca\u5f8c\u3068\u3082\u3053\u306e\u62e1\u5927\u304c\u7d9a\u304d\u305d\u3046\u3060\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3068\u3001\u672c\u683c\u7684\u306b\u3053\u306e\u7a0e\u5236\u306e\u662f\u975e\u3092\u8b70\u8ad6\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u305d\u3046\u3060\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u306b\u3057\u3066\u3082\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306b\u3057\u3066\u3082\u3001\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u3067\u306f\u5168\u304f\u8b70\u8ad6\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u8ad6\u7406\u306a\u304d\u307e\u307e\u306b\u9032\u3093\u3067\u3044\u304f\u308f\u304c\u56fd\u306e\u7a0e\u5236\u6539\u9769\u306b\u3001\u5927\u304d\u306a\u5371\u60e7\u3092\u899a\u3048\u308b\u3002\u3053\u308c\u304c\u5b89\u500d\u4e00\u5f37\u653f\u6cbb\u306e\u672c\u8cea\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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        \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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