{"id":85490,"date":"2016-01-05T14:17:39","date_gmt":"2016-01-05T05:17:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=85490"},"modified":"2016-02-15T17:35:32","modified_gmt":"2016-02-15T08:35:32","slug":"tax-effects-report-12","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-12\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u304c\u78ba\u5b9a\uff5e\u9069\u7528\u6642\u671f\u7b49\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u304b\u3089\u306e\u5909\u66f4\u70b9\u306b\u7559\u610f\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u304c\u78ba\u5b9a<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u9069\u7528\u6642\u671f\u7b49\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u304b\u3089\u306e\u5909\u66f4\u70b9\u306b\u7559\u610f\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621027\u5e7412\u670828\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\uff09\u3092\u516c\u8868\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5e73\u621027\u5e74\uff15\u670826\u65e5\u4ed8\u3067<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u304c\u516c\u8868\uff5e\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u5e73\u621027\u5e74\uff17\u670827\u65e5\u307e\u3067\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-9\/\" target=\"_blank\">\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u4ee5\u4e0b\u300c\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u300d\u3068\u3044\u3046\uff09\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3057\u3066\u3044\u308b\u304c\u3001\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u5f8c\u306f\u3001\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\uff09\u306b\u57fa\u3065\u3044\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u9069\u7528\u6642\u671f\u7b49\u306b\u95a2\u3057\u3066\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u4e8b\u9805\u304c\u516c\u958b\u8349\u6848\u304b\u3089\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u601d\u308f\u308c\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2015\/\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u306e\u516c\u8868<\/a><br \/>\n<\/div><\/div>\n<p>\u516c\u958b\u8349\u6848\u306b\u95a2\u3059\u308b\u89e3\u8aac\u306f\u3001\u4e0b\u8a18\u62d9\u7a3f\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\">\u300e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300f\u3078\u306e\u5bfe\u5fdc\u30dd\u30a4\u30f3\u30c8\uff08\u5168\uff15\u56de\uff09<\/h4><div class=\"toggle_content toggle_\">\n<ul>\n<li><a title=\"\u300e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300f\u3078\u306e\u5bfe\u5fdc\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u516c\u958b\u8349\u6848\u306e\u8aad\u307f\u65b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-35\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u516c\u958b\u8349\u6848\u306e\u8aad\u307f\u65b9<\/a><\/li>\n<li><a title=\"\u300e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300f\u3078\u306e\u5bfe\u5fdc\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u4f01\u696d\u306e\u5206\u985e\u306e\u898b\u76f4\u3057\u3068\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u3068\u306e\u6bd4\u8f03\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-36\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u4f01\u696d\u306e\u5206\u985e\u306e\u898b\u76f4\u3057\u3068\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u3068\u306e\u6bd4\u8f03\uff08\u305d\u306e\uff11\uff09<\/a><\/li>\n<li><a title=\"\u300e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300f\u3078\u306e\u5bfe\u5fdc\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4f01\u696d\u306e\u5206\u985e\u306e\u898b\u76f4\u3057\u3068\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u3068\u306e\u6bd4\u8f03\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-37\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u4f01\u696d\u306e\u5206\u985e\u306e\u898b\u76f4\u3057\u3068\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u3068\u306e\u6bd4\u8f03\uff08\u305d\u306e\uff12\uff09<\/a><\/li>\n<li><a title=\"\u300e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300f\u3078\u306e\u5bfe\u5fdc\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u4f01\u696d\u306e\u5206\u985e\u3054\u3068\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-38\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011\u3000\u4f01\u696d\u306e\u5206\u985e\u3054\u3068\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\uff08\u305d\u306e\uff11\uff09<\/a><\/li>\n<li><a title=\"\u300e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300f\u3078\u306e\u5bfe\u5fdc\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u4f01\u696d\u306e\u5206\u985e\u3054\u3068\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-39\/\" target=\"_blank\">\u3010\u7b2c\uff15\u56de\u3011\u3000\u4f01\u696d\u306e\u5206\u985e\u3054\u3068\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\uff08\u305d\u306e\uff12\uff09<\/a><\/li>\n<\/ul>\n<\/div><\/div><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\uff08\u4f1a\u793e\u5206\u985e\u95a2\u4fc2\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f1a\u793e\u5206\u985e<\/strong><\/h4>\n<p>\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u5206\u985e\u306b\u5fdc\u3058\u305f\u53d6\u6271\u3044\u306e\u67a0\u7d44\u307f\u3092\u57fa\u672c\u7684\u306b\u8e0f\u8972\u3057\u3066\u304a\u308a\u3001\u53ce\u76ca\u529b\u306b\u57fa\u3065\u304f\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u7b49\u306b\u57fa\u3065\u3044\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u3001\u8981\u4ef6\u306b\u57fa\u3065\u304d\u4f01\u696d\u3092<span style=\"color: #b22222;\">\uff08\u5206\u985e\uff11\uff09<\/span>\u304b\u3089<span style=\"color: #b22222;\">\uff08\u5206\u985e\uff15\uff09<\/span>\u306b\u5206\u985e\u3057\u3001\u5f53\u8a72\u5206\u985e\u306b\u5fdc\u3058\u3066\u3001\u56de\u53ce\u304c\u898b\u8fbc\u307e\u308c\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff0815\u9805\u300163\u9805\uff09\u3002<\/p>\n<p><span style=\"color: #b22222;\">\uff08\u5206\u985e\uff11\uff09<\/span>\u304b\u3089<span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u300c\u7d4c\u5e38\u7684\u306a\u5229\u76ca\uff08\u640d\u76ca\uff09\u300d\u304b\u3089\u300c\u81e8\u6642\u7684\u306a\u539f\u56e0\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3092\u9664\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u300d<\/strong><\/h4>\n<p>\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u3067\u306f\u3001<span style=\"color: #b22222;\">\uff08\u5206\u985e\uff12\uff09<\/span>\u53ca\u3073<span style=\"color: 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style=\"color: #b22222;\">\uff08\u5206\u985e\uff12\uff09<\/span>\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u7a0b\u5ea6\u306f\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u308b\u3053\u3068\u3092\u300c\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d\u300d\u306f<span style=\"color: #b22222;\">\uff08\u5206\u985e\uff13\uff09<\/span>\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u306a\u308b\uff0828\u9805\u300129\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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#b22222;\">\uff08\u5206\u985e\uff14\uff09<\/span>\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\uff15\u5e74\u8d85\u306b\u308f\u305f\u308a\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u5b89\u5b9a\u7684\u306b\u751f\u3058\u308b\u3053\u3068\u3092\u300c\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408\u300d\u306b\u306f<span style=\"color: #b22222;\">\uff08\u5206\u985e\uff12\uff09<\/span>\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u53d6\u6271\u3044\uff0828\u9805\u53c2\u7167\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 20px;\"><span style=\"color: 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style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: 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