{"id":8512,"date":"2013-03-07T10:20:43","date_gmt":"2013-03-07T01:20:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=8512"},"modified":"2014-02-06T19:51:35","modified_gmt":"2014-02-06T10:51:35","slug":"tax-article-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-14\/","title":{"rendered":"monthly TAX views\u3000-No.2-\u300c\u4eca\u5e74\u306e\u8ab2\u984c\u306f\u6cd5\u4eba\u7a0e\u6539\u9769\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><em>monthly TAX views<\/em><\/h4>\n<h4 style=\"text-align: center;\"><em>-No.2-<\/em><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u4eca\u5e74\u306e\u8ab2\u984c\u306f\u6cd5\u4eba\u7a0e\u6539\u9769\u300d<\/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<h4><strong>\uff11\u3000\u6cd5\u4eba\u7a0e\u6539\u9769\u306e\u4e3b\u5f79\u306f\u5730\u65b9\u7a0e<\/strong><\/h4>\n<p>\u6765\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u4e3b\u306a\u8ab2\u984c\u306e\u4e00\u3064\u306f\u3001\u6cd5\u4eba\u7a0e\u6539\u9769\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u305d\u306e\u4e3b\u5f79\u306f\u3001\u56fd\uff08\u7a0e\uff09\u3067\u306f\u306a\u304f\u5730\u65b9\uff08\u7a0e\uff09\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u305c\u5730\u65b9\u304c\u4e3b\u5f79\u306a\u306e\u304b\u3002<\/p>\n<p>\u5730\u65b9\u81ea\u6cbb\u4f53\u306f\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff08\u6cd5\u4eba\uff12\u7a0e\uff09\u3068\u3044\u3046\uff12\u3064\u306e\u7a0e\u6e90\u306b\u60a9\u307e\u3055\u308c\u3066\u304d\u305f\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u7279\u6709\u306e\u7a0e\u53ce\u306e\u632f\u308c\u304c\u3042\u308b\u4e0a\u306b\u3001\u4e00\u5ea6\u8d64\u5b57\u306b\u306a\u308b\u3068\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u751f\u3058\u5f53\u5206\u7a0e\u53ce\u306f\u5165\u3063\u3066\u3053\u306a\u3044\u3002\u4e00\u4eba\u5f53\u305f\u308a\u7a0e\u53ce\uff08\u6cd5\u4eba\uff12\u7a0e\uff09\u3067\u898b\u305f\u683c\u5dee\u306f\u3001\u4f8b\u3048\u3070\u6771\u4eac\u3068\u5948\u826f\u3067\u306f\uff16\u500d\u3082\u3042\u308b\u3002<br 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\/>\n\u6cd5\u4eba\u7a0e\u304c\u30a8\u30cd\u30eb\u30ae\u30fc\u30b3\u30b9\u30c8\u306a\u3069\u3068\u4e26\u3093\u3067\u4f01\u696d\u306e\u7acb\u5730\u30b3\u30b9\u30c8\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u6d3b\u52d5\u3059\u308b\u4f01\u696d\u306e\u7a7a\u6d1e\u5316\u3084\u96c7\u7528\u306e\u6d41\u51fa\u3092\u62db\u304f\u4e00\u56e0\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u4e00\u5c64\u306e\u7a7a\u6d1e\u5316\u3084\u96c7\u7528\u55aa\u5931\u3092\u907f\u3051\u308b\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u5b9f\u52b9\u7a0e\u7387\u306e\u3055\u3089\u306a\u308b\u5f15\u4e0b\u3052\u304c\u5fc5\u8981\u3060\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u81ea\u6c11\u515a\u306f\u516c\u7d04\uff08\u653f\u7b56\u96c6\uff09\u3067\u3001\u300c\u56fd\u969b\u7684\u6574\u5408\u6027\u53ca\u3073\u56fd\u969b\u7af6\u4e89\u529b\u306e\u5f37\u5316\u306e\u89b3\u70b9\u304b\u3089\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u542b\u3080\u4f01\u696d\u306e\u5b9f\u8cea\u7684\u306a\u8ca0\u62c5\u306b\u7559\u610f\u3057\u3001\u6cd5\u4eba\u7a0e\u3092\u56fd\u969b\u6a19\u6e96\u306b\u5408\u308f\u305b\u3066\u601d\u3044\u5207\u3063\u3066\u6e1b\u7a0e\u3057\u307e\u3059\u3002\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5b9f\u52b9\u7a0e\u7387\u306e\u5185\u8a33\u3092\u307f\u308b\u3068\u3001\u56fd\u7a0e\u3067\u3042\u308b\u6cd5\u4eba\u7a0e\u7387\u306f25.5\uff05\u3067\u3001\u30d5\u30e9\u30f3\u30b9\u3001\u82f1\u56fd\u3088\u308a\u3082\u4f4e\u304f\u3001\u4e2d\u56fd\u3068\u540c\u6c34\u6e96\u3067\u3001\u56fd\u969b\u7684\u306b\u306f\u905c\u8272\u304c\u306a\u3044\u3002\u3064\u307e\u308a\u3001\u5b9f\u52b9\u7a0e\u7387\u3092\u9ad8\u6b62\u307e\u308a\u3055\u305b\u3066\u3044\u308b\u539f\u56e0\u306f\u3001\u5730\u65b9\u7a0e\u3067\u3042\u308b\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff08\u5730\u65b9\u6cd5\u4eba\uff12\u7a0e\uff09\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u6700\u521d\u306b\u8ff0\u3079\u305f\u5730\u65b9\u7a0e\u6539\u9769\u3068\u4f75\u305b\u3066\u8b70\u8ad6\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4ee5\u4e0a\u304c\u3001\u672c\u5e74\u6cd5\u4eba\u7a0e\u6539\u9769\u304c\u8b70\u8ad6\u3068\u306a\u308b\u7406\u7531\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u5fc5\u8981\u306a\u56fd\u6c11\u7684\u8b70\u8ad6<\/strong><\/h4>\n<p>\u3057\u304b\u3057\u3001\u4e57\u308a\u8d8a\u3048\u308b\u3079\u304d\u58c1\u3082\u307e\u305f\u539a\u3044\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u5fb9\u5e95\u7684\u306a\u8b70\u8ad6\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305a\u3001\u308f\u304c\u56fd\u4f01\u696d\u3092\u53d6\u308a\u5dfb\u304f\u74b0\u5883\u304c\u3001\uff16\u91cd\u82e6\uff08\u5186\u9ad8\u3001\u9ad8\u3044\u6cd5\u4eba\u7a0e\u7387\u3001\u81ea\u7531\u8cbf\u6613\u5354\u5b9a\u3078\u306e\u6d88\u6975\u59ff\u52e2\u3001\u786c\u76f4\u7684\u306a\u52b4\u50cd\u898f\u5236\u3001\u74b0\u5883\u898f\u5236\u306e\u5f37\u5316\u3001\u9ad8\u3044\u96fb\u529b\u4fa1\u683c\uff09\u3068\u3044\u308f\u308c\u308b\u4e2d\u3067\u3001\u6cd5\u4eba\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u308c\u3070\u3069\u3053\u307e\u3067\u7a7a\u6d1e\u5316\u9632\u6b62\u306b\u5f79\u7acb\u3064\u306e\u304b\u3068\u3044\u3046\u691c\u8a3c\u3067\u3042\u308b\u3002<\/p>\n<p>\u8d64\u5b57\u6cd5\u4eba\u306e\u5272\u5408\u304c70\uff05\u3092\u8d85\u3048\u3066\u3044\u308b\u306a\u304b\u3067\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u306b\u52b9\u679c\u304c\u3042\u308b\u306e\u304b\u3001\u6cd5\u4eba\u306b\u3068\u3063\u3066\u8ca0\u62c5\u611f\u304c\u3042\u308b\u306e\u306f\u6cd5\u4eba\u7a0e\u3088\u308a\u3082\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u4f01\u696d\u8ca0\u62c5\uff09\u3067\u306f\u306a\u3044\u304b\u3001\u3059\u3067\u306b\u6570\u3005\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306b\u3088\u3063\u3066\u500b\u5225\u4f01\u696d\u306e\u5b9f\u52b9\u7a0e\u7387\u306f\u5f15\u304d\u4e0b\u304c\u3063\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3001\u306a\u3069\u306e\u7591\u554f\u306b\u7b54\u3048\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u6b21\u306b\u3001\u3053\u306e\u8b70\u8ad6\u3068\u3082\u95a2\u9023\u3059\u308b\u306e\u304c\u3001\u4f01\u696d\u306e\u5185\u90e8\u7559\u4fdd\u91d1\u306e\u8b70\u8ad6\u3067\u3042\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u8ca0\u62c5\u3092\u5f15\u304d\u4e0b\u3052\u3066\u5185\u90e8\u7559\u4fdd\uff08\u3042\u308b\u3044\u306f\u4ed8\u52a0\u4fa1\u5024\uff09\u304c\u5897\u52a0\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u304c\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306e\u5f15\u4e0a\u3052\uff08\u52b4\u50cd\u5206\u914d\u7387\u306e\u5411\u4e0a\uff09\u306b\u3064\u306a\u304c\u3089\u306a\u3051\u308c\u3070\u610f\u5473\u304c\u306a\u3044\u3001\u305f\u3081\u8fbc\u3093\u3060\u5185\u90e8\u7559\u4fdd\u3092\u5410\u304d\u51fa\u3059\u3053\u3068\u304c\u5148\u6c7a\u3067\u3001\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u306e\u554f\u984c\u306f\u305d\u306e\u5f8c\u306e\u8a71\u3067\u306f\u306a\u3044\u304b\u3001\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