{"id":85416,"date":"2016-01-07T10:19:00","date_gmt":"2016-01-07T01:19:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=85416"},"modified":"2025-09-30T11:41:08","modified_gmt":"2025-09-30T02:41:08","slug":"tax-article-188","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-188\/","title":{"rendered":"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u4f1a\u793e\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u884c\u653f\u624b\u7d9a\u66f8\u985e\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5bfe\u5fdc\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h2 style=\"text-align: center;\"><strong><span style=\"color: #ff6600;\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/span><span style=\"font-size: 20px;\">\u306e<\/span><span style=\"color: #006400;\">\u4f1a\u793e\u5b9f\u52d9<\/span><\/strong><\/h2>\n<h3 style=\"text-align: center;\">\uff31\uff06\uff21<\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u884c\u653f\u624b\u7d9a\u66f8\u985e\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5bfe\u5fdc\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3000<strong>\u4e0a\u524d\u3000\u525b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFF0;color:#000000;border-color:#FFA500;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u3067\u306f\u3001\u4f1a\u793e\u5185\u3067\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\u30fb\u6cd5\u4eba\u756a\u53f7\uff09\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u3092\u884c\u3046\u7dcf\u52d9\u30fb\u7d4c\u7406\u30fb\u4eba\u4e8b\u7b49\u306e\u62c5\u5f53\u8005\u5411\u3051\u306b\u3001\u7279\u306b\u9593\u9055\u3044\u3084\u3059\u3044\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#B0C4DE;\"><\/div>\n<h2 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3008\uff31\u3009<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#B0C4DE;\"><\/div>\n<p><strong>\u884c\u653f\u624b\u7d9a\u66f8\u985e\u306b\u95a2\u3059\u308b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3001\u4eca\u5f8c\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#FFB6C1;\"><\/div>\n<h2 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3008\uff21\u3009<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#FFB6C1;\"><\/div>\n<p>\u5e73\u621028\u5e74\uff11\u6708\u4ee5\u964d\u3067\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u308b\u3082\u306e\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<!--more--><br \/>\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: -10px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u25c6\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8<\/span><\/p>\n<p>\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u7533\u544a\u66f8\u304b\u3089\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5e73\u621029\u5e74\u4ee5\u964d\u306b\u63d0\u51fa\u3059\u308b\u7533\u544a\u66f8\u304b\u3089\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba\u3001\u6c7a\u7b97\u671f\u3092\u5909\u66f4\u3059\u308b\u6cd5\u4eba\u3001\u65b0\u8a2d\u6cd5\u4eba\u306f\u3001\u5e73\u621028\u5e74\u4e2d\u306b\u7533\u544a\u66f8\u306b\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<\/div>\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: -10px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u25c6\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u66f8<\/span><\/p>\n<p>\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u4fc2\u308b\u7533\u544a\u66f8\u304b\u3089\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3002\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u3068\u540c\u69d8\u3001\u5e73\u621029\u5e74\u4ee5\u964d\u306b\u63d0\u51fa\u3059\u308b\u7533\u544a\u66f8\u304b\u3089\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba\u3001\u6c7a\u7b97\u671f\u3092\u5909\u66f4\u3059\u308b\u6cd5\u4eba\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u6cd5\u4eba\u3001\u8cc7\u672c\u91d11,000\u4e07\u5186\u4ee5\u4e0a\u306e\u65b0\u8a2d\u6cd5\u4eba\u306f\u3001\u5e73\u621028\u5e74\u4e2d\u306b\u7533\u544a\u66f8\u306b\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<\/div>\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: -10px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u25c6\u511f\u5374\u8cc7\u7523\u7533\u544a\u66f8<\/span><\/p>\n<p>\u5e73\u621028\u5e74\u5ea6\u511f\u5374\u8cc7\u7523\u7533\u544a\u66f8\uff08\u63d0\u51fa\u671f\u9650\uff1a\u5e73\u621028\u5e74\uff12\u6708\uff11\u65e5\uff09\u304b\u3089\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<\/div>\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: -10px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u25c6\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868<\/span><\/p>\n<p>\u5e73\u621028\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\uff08\u63d0\u51fa\u671f\u9650\uff1a\u5e73\u621029\u5e74\uff11\u670831\u65e5\uff09\u304b\u3089\u3001\u6cd5\u4eba\u756a\u53f7\u53ca\u3073\u6dfb\u4ed8\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u30fb\u652f\u6255\u8abf\u66f8\u3078\u5f93\u696d\u54e1\u30fb\u6276\u990a\u89aa\u65cf\u30fb\u652f\u6255\u5148\u306e\u500b\u4eba\u756a\u53f7\u30fb\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u5e73\u621027\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\uff08\u63d0\u51fa\u671f\u9650\uff1a\u5e73\u621028\u5e74\uff12\u6708\uff11\u65e5\uff09\u306b\u306f\u3001\u6cd5\u4eba\u756a\u53f7\u53ca\u3073\u6dfb\u4ed8\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u30fb\u652f\u6255\u8abf\u66f8\u3078\u5f93\u696d\u54e1\u30fb\u6276\u990a\u89aa\u65cf\u30fb\u652f\u6255\u5148\u306e\u500b\u4eba\u756a\u53f7\u30fb\u6cd5\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\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: -10px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u25c6\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3001\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/span><\/p>\n<p>\u5f93\u696d\u54e1\u4ea4\u4ed8\u7528\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u306f\u3001\u6cd5\u4eba\u756a\u53f7\u53ca\u3073\u5f93\u696d\u54e1\u30fb\u6276\u990a\u89aa\u65cf\u306e\u500b\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002\u4e00\u65b9\u3001\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u306f\u3001\u5e73\u621028\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u306b\u6dfb\u4ed8\u3059\u308b\u3082\u306e\u304b\u3089\u3001\u6cd5\u4eba\u756a\u53f7\u53ca\u3073\u5f93\u696d\u54e1\u30fb\u6276\u990a\u89aa\u65cf\u306e\u500b\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\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: -10px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u25c6\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u3001\u4e0d\u52d5\u7523\u306e\u4f7f\u7528\u6599\u7b49\u306e\u652f\u6255\u8abf\u66f8\u3001\u4e0d\u52d5\u7523\u7b49\u306e\u8b72\u53d7\u3051\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u8abf\u66f8\u3001\u4e0d\u52d5\u7523\u7b49\u306e\u58f2\u8cb7\u53c8\u306f\u8cb8\u4ed8\u3051\u306e\u3042\u3063\u305b\u3093\u624b\u6570\u6599\u306e\u652f\u6255\u8abf\u66f8<\/span><\/p>\n<p>\u5e73\u621028\u5e74\u5206\u4ee5\u964d\u306e\u652f\u6255\u8abf\u66f8\u304b\u3089\u3001\u6cd5\u4eba\u756a\u53f7\u53ca\u3073\u652f\u6255\u5148\u306e\u500b\u4eba\u756a\u53f7\u30fb\u6cd5\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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