{"id":8705,"date":"2013-02-28T10:17:57","date_gmt":"2013-02-28T01:17:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=8705"},"modified":"2022-01-14T15:09:34","modified_gmt":"2022-01-14T06:09:34","slug":"tax-article-13","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-13\/","title":{"rendered":"\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044 e\u2010Tax\uff08\u96fb\u5b50\u7533\u544a\uff09\u6700\u65b0\u306e\u5e38\u8b58\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u5b9f\u52d9\u4e0a\u306e\u5931\u6557\u8ac7\u3068\uff31\uff06\uff21\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>e\u2010Tax\uff08\u96fb\u5b50\u7533\u544a\uff09\u6700\u65b0\u306e\u5e38\u8b58<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5b9f\u52d9\u4e0a\u306e\u5931\u6557\u8ac7\u3068\uff31\uff06\uff21\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\uff08\u682a\uff09\u3088\u3064\u3070\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u77f3\u6e21\u3000\u6643\u5b50<\/strong><br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9752\u6728\u3000\u5cb3\u4eba<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u25a0\uff15\u3000\u3010\u3042\u308a\u304c\u3061\u306a\u5931\u6557\u8ac7\u3011<\/strong><\/h4>\n<p>\u521d\u3081\u3066\u306ee\u2010Tax\u3068\u3044\u3046\u306e\u306f\u3001\u3068\u304b\u304f\u7dca\u5f35\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<br 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#FFC0CB;\"><\/div>\n<p><span style=\"color: #b22222;\"><strong>\uff08\uff11\uff09\u3000\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u5fd8\u308c\u305f\uff01<\/strong><\/span><br \/>\n\u307e\u305a\u306f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u624b\u7d9a\u3067\u3042\u308b\u304c\u6545\u306b\u3042\u308a\u304c\u3061\u306a\u5931\u6557\u304c\u3001\u5404\u7a2e\u30d1\u30b9\u30ef\u30fc\u30c9\u306e\u7d1b\u5931\u3067\u3042\u308b\u3002<\/p>\n<p>e\u2010Tax\u306e\u5834\u5408\u3001\u5229\u7528\u958b\u59cb\u6642\u306b\u63d0\u51fa\u3059\u308b\u300c\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u7b49\u958b\u59cb\uff08\u5909\u66f4\u7b49\uff09\u5c4a\u51fa\u66f8\u300d\u306e\u4f5c\u6210\u6642\u306b\u5404\u7a2e\u30d1\u30b9\u30ef\u30fc\u30c9\u3082\u8a2d\u5b9a\u3059\u308b\u306e\u3060\u304c\u3001\u30d1\u30b9\u30ef\u30fc\u30c9\u306b\u306f\u201c\u6697\u8a3c\u756a\u53f7\u201d\u3068\u201c\u7d0d\u7a0e\u7528\u78ba\u8a8d\u756a\u53f7\u201d\u306e\uff12\u7a2e\u985e\u304c\u3042\u308b\u3002<\/p>\n<p>\u201c\u7d0d\u7a0e\u7528\u78ba\u8a8d\u756a\u53f7\u201d\u306b\u3064\u3044\u3066\u306f\u3001\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3067\u3082\u518d\u8a2d\u5b9a\u53ef\u80fd\u306a\u305f\u3081\u3001\u7d1b\u5931\u306b\u3088\u308b\u30ea\u30b9\u30af\u306f\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u201c\u6697\u8a3c\u756a\u53f7\u201d\u306f\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306e\u78ba\u8a8d\u6642\u3001\u7533\u544a\u66f8\u3078\u306e\u7a0e\u7406\u58eb\u96fb\u5b50\u7f72\u540d\u53ca\u3073\u9001\u4fe1\u6642\u3001\u524d\u8ff0\u306e\u201c\u7d0d\u7a0e\u7528\u78ba\u8a8d\u756a\u53f7\u201d\u306e\u518d\u8a2d\u5b9a\u6642\u7b49\u306b\u4e0d\u53ef\u6b20\u3067\u3042\u308a\u3001\u3053\u308c\u3092\u5fd8\u308c\u3066\u3057\u307e\u3046\u3068\u4f55\u3082\u3067\u304d\u306a\u304f\u306a\u308b\u3002<!--more--><\/p>\n<p>\u5229\u7528\u958b\u59cb\u6642\u306b\u201c\u79d8\u5bc6\u306e\u8cea\u554f\u201d\u3068\u305d\u306e\u7b54\u3048\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u4e07\u304c\u4e00\u306e\u5834\u5408\u306b\u3082\u30aa\u30f3\u30e9\u30a4\u30f3\u306b\u3066\u201c\u6697\u8a3c\u756a\u53f7\u201d\u3092\u518d\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u3042\u308b\u7a0b\u5ea6\u30ea\u30b9\u30af\u56de\u907f\u3067\u304d\u308b\u304c\u3001\u30d1\u30b9\u30ef\u30fc\u30c9\u7ba1\u7406\u306b\u306f\u7d30\u5fc3\u306e\u6ce8\u610f\u304c\u5fc5\u8981\u3060\u3002<br \/>\n\u5229\u7528\u8005\u756a\u53f7\u901a\u77e5\u753b\u9762\u306b\u3066\u201c\u6697\u8a3c\u756a\u53f7\u201d\u3082\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u66f8\u9762\u53ca\u3073PDF\u7b49\u30c7\u30fc\u30bf\u306b\u3066\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u3068\u826f\u3044\u3002<\/p>\n<p>\u305d\u308c\u3067\u3082\u4e07\u304c\u4e00\u6697\u8a3c\u756a\u53f7\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u66f8\u9762\u53c8\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u306b\u3066\u300c\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u7b49\u958b\u59cb\uff08\u5909\u66f4\u7b49\uff09\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u6697\u8a3c\u756a\u53f7\uff08\u4eee\uff09\u3092\u518d\u767a\u884c\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u3044\u305a\u308c\u306e\u63d0\u51fa\u65b9\u6cd5\u306e\u5834\u5408\u3082\u3001\u6697\u8a3c\u756a\u53f7\uff08\u4eee\uff09\u304c\u8a18\u8f09\u3055\u308c\u305f\u901a\u77e5\u66f8\u306f\u66f8\u9762\u306b\u3066\u90f5\u9001\u3055\u308c\u308b\u305f\u3081\u3001\u6700\u77ed\u3067\u3082\uff11\u9031\u9593\u7a0b\u5ea6\u65e5\u6570\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<br \/>\n\u307e\u305f\u3001\u767a\u884c\u3055\u308c\u308b\u756a\u53f7\u306f\u4eee\u6697\u8a3c\u756a\u53f7\u306e\u305f\u3081\u3001\u5909\u66f4\u304c\u5fc5\u8981\u3060\u3002<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#FFC0CB;\"><\/div>\n<p><span style=\"color: #b22222;\"><strong>\uff08\uff12\uff09\u3000\u6697\u8a3c\u756a\u53f7\u3092\u9593\u9055\u3048\u3066\u30ed\u30b0\u30a4\u30f3\u3067\u304d\u306a\u304f\u306a\u3063\u305f\uff01<\/strong><\/span><br \/>\n\u3053\u308c\u3082\u6697\u8a3c\u756a\u53f7\u306b\u3064\u3044\u3066\u3060\u304c\u3001\u8907\u6570\u56de\u9593\u9055\u3048\u305f\u5834\u5408\u3001\u305d\u306e\u65e5\u306f\u30ed\u30b0\u30a4\u30f3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u3001\u7fcc\u65e5\u306b\u306a\u3089\u306a\u3044\u3068\u30ed\u30b0\u30a4\u30f3\u3067\u304d\u306a\u304f\u306a\u308b\u3002<br \/>\n\u4eee\u306b\u3001\u7533\u544a\u671f\u9650\u65e5\u306b\u3053\u306e\u5931\u6557\u3092\u3057\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af\u306f\u3001\u8a00\u3046\u307e\u3067\u3082\u306a\u3044\u3067\u3042\u308d\u3046\u3002<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#FFC0CB;\"><\/div>\n<p><span style=\"color: #b22222;\"><strong>\uff08\uff13\uff09\u3000PIN\u30b3\u30fc\u30c9\u306e\u5165\u529b\u30df\u30b9\u3067\u8a3c\u660e\u66f8\u304c\u5931\u52b9\uff01<\/strong><\/span><br \/>\n\u307e\u305f\u3001\u7a0e\u7406\u58eb\u7528IC\u30ab\u30fc\u30c9\u306b\u3066\u96fb\u5b50\u7f72\u540d\u3092\u3059\u308b\u969b\u306b\u201cPIN\u30b3\u30fc\u30c9\u201d\u306e\u5165\u529b\u304c\u5fc5\u8981\u3068\u306a\u308b\u304c\u3001\u3053\u308c\u306f15\u56de\u9023\u7d9a\u3057\u3066\u9593\u9055\u3048\u308b\u3068\u8a3c\u660e\u66f8\u5931\u52b9\u3068\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#FFC0CB;\"><\/div>\n<p><span style=\"color: #b22222;\"><strong>\uff08\uff14\uff09\u3000\u66f8\u985e\u306e\u63d0\u51fa\u30e2\u30ec\u304c\u3042\u3063\u305f\uff01<\/strong><\/span><br \/>\ne\u2010Tax\u3084eLTAX\u306b\u96fb\u5b50\u9001\u4fe1\u3067\u304d\u306a\u304b\u3063\u305f\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u9014\u7a0e\u52d9\u7f72\u7b49\u7a93\u53e3\u3078\u63d0\u51fa\u53c8\u306f\u90f5\u9001\u306b\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u66f8\u985e\u306e\u63d0\u51fa\u30e2\u30ec\u306b\u306f\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u7279\u306b\u3001\u8907\u6570\u4f01\u696d\u306e\u7533\u544a\u304c\u91cd\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3084\u63d0\u51fa\u3059\u3079\u304d\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u591a\u6570\u3042\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u63d0\u51fa\u30e2\u30ec\u304c\u767a\u751f\u3059\u308b\u5371\u967a\u6027\u306f\u9ad8\u3044\u3002<br \/>\n\u305d\u308c\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u5fc5\u8981\u624b\u7d9a\u3092\u4e00\u89a7\u5316\u3057\u3001\u4e8b\u52d9\u6240\u5358\u4f4d\u3067\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#FFC0CB;\"><\/div>\n<p><span style=\"color: #b22222;\"><strong>\uff08\uff15\uff09\u3000\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u306e\u9023\u643a\u30df\u30b9<\/strong><\/span><br \/>\n\u7a0e\u7406\u58eb\u304c\u96fb\u5b50\u7533\u544a\u53c8\u306f\u7d0d\u4ed8\u60c5\u5831\u30c7\u30fc\u30bf\u9001\u4fe1\u3092\u884c\u3044\u3001\u305d\u306e\u901a\u77e5\u306b\u3088\u3063\u3066\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u5074\u304c\u7d0d\u7a0e\u64cd\u4f5c\u3092\u3059\u308b\u5834\u5408\u3001\u7a0e\u7406\u58eb\u304c\u7d0d\u7a0e\u306e\u5b8c\u4e86\u307e\u3067\u914d\u616e\u3057\u306a\u3044\u3068\u7d0d\u4ed8\u5fd8\u308c\u3092\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>e\u2010Tax\u306b\u3088\u308b\u4ee3\u7406\u9001\u4fe1\u306f\u3001\u3068\u3082\u3059\u308c\u3070\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u5074\u306b\u81ea\u5206\u305f\u3061\u306f\u4f55\u3082\u884c\u3046\u5fc5\u8981\u304c\u306a\u3044\u3068\u8aa4\u89e3\u3055\u308c\u304c\u3061\u3067\u3042\u308b\u3002\u7533\u544a\u53ca\u3073\u7d0d\u7a0e\u624b\u7d9a\u306b\u3064\u3044\u3066\u3001\u65e7\u6765\u306e\u65b9\u6cd5\u3068\u306e\u9055\u3044\u3092\u3057\u3063\u304b\u308a\u3068\u8aac\u660e\u3057\u3001\u4e92\u3044\u306e\u5f79\u5272\u5206\u62c5\u3092\u78ba\u8a8d\u3057\u3042\u3046\u5fc5\u8981\u304c\u3042\u308b\u3060\u308d\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001<a title=\"Profession Journal\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-10\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011\u25a0\uff12\u306e\uff13<\/a>\u306b\u3066\u8ff0\u3079\u305f\u3068\u304a\u308a\u3001\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u306e\u5834\u5408\u306f\u7a0e\u7406\u58eb\u304c\u7d0d\u7a0e\u307e\u3067\u4ee3\u7406\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u304c\u3001\u65e7\u6765\u306f\u7533\u544a\u307e\u3067\u306e\u8cac\u4efb\u3092\u8ca0\u3063\u3066\u3044\u305f\u3068\u3053\u308d\u306b\u3001\u3055\u3089\u306b\u3001\u7d0d\u7a0e\u306e\u8cac\u4efb\u307e\u3067\u8ca0\u3046\u304b\u305f\u3061\u3068\u306a\u308b\u3002<\/p>\n<p>\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3054\u3068\u306b\u96fb\u5b50\u7533\u544a\u306e\u9069\u7528\u6709\u7121\u3084\u96fb\u5b50\u7d0d\u7a0e\u306e\u9069\u7528\u6709\u7121\u306f\u7570\u306a\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u305f\u3081\u3001\u65e7\u6765\u306e\u3088\u3046\u306b\u624b\u7d9a\u306e\u7d71\u4e00\u5316\u304c\u56f3\u308c\u306a\u3044\u306a\u304b\u3067\u3001\u5229\u4fbf\u6027\u3068\u8cac\u4efb\u30ea\u30b9\u30af\u5897\u52a0\u306e\u30b8\u30ec\u30f3\u30de\u3092\u3069\u3046\u89e3\u6d88\u3057\u3066\u3044\u304f\u304b\u3092\u691c\u8a0e\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u5927\u5207\u3067\u3042\u308b\u3002<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#FFC0CB;\"><\/div>\n<p><span style=\"color: #b22222;\"><strong>\uff08\uff16\uff09\u3000\u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u671f\u9650\u5207\u308c\uff1f<\/strong><\/span><br \/>\n\u3053\u308c\u306f\u500b\u4eba\u306e\u96fb\u5b50\u8a3c\u660e\u66f8\u306b\u95a2\u3059\u308b\u5931\u6557\u3067\u306f\u3042\u308b\u304c\u3001\u3044\u3056\u9001\u4fe1\u6642\u306b\u306a\u3063\u3066\u306f\u3058\u3081\u3066\u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u671f\u9650\u5207\u308c\u306b\u6c17\u4ed8\u304f\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p>\u96fb\u5b50\u8a3c\u660e\u66f8\u60c5\u5831\u304c\u683c\u7d0d\u3055\u308c\u3066\u3044\u308b\u4f4f\u6c11\u57fa\u672c\u53f0\u5e33\u30ab\u30fc\u30c9\u306e\u6709\u52b9\u671f\u9650\u306f10\u5e74\u3067\u3042\u308b\u304c\u3001\u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9650\u306f\uff13\u5e74\u3067\u3042\u308b\u305f\u3081\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#FFC0CB;\"><\/div>\n<p>\u7a0e\u7406\u58eb\u306b\u3068\u3063\u3066\u4e00\u756a\u56de\u907f\u3057\u305f\u3044\u5931\u6557\u306f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u5074\u304b\u3089\u4e8b\u5f8c\u5426\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3042\u308d\u3046\u3002\u96fb\u5b50\u7533\u544a\u53ca\u3073\u96fb\u5b50\u7d0d\u7a0e\u306f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u62bc\u5370\u7b49\u3092\u5fc5\u305a\u3057\u3082\u5fc5\u8981\u3068\u3057\u306a\u3044\u305f\u3081\u3001\u300c\u77e5\u3089\u306a\u3044\u3046\u3061\u306b\u52dd\u624b\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3055\u308c\u305f\u300d\u3068\u304b\u300c\u8aac\u660e\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u306f\u9055\u3046\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3055\u308c\u305f\u300d\u3068\u3044\u3063\u305f\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3059\u308b\u6050\u308c\u304c\u3042\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u7d0d\u7a0e\u307e\u3067\u4ee3\u7406\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u52dd\u624b\u306b\u9810\u91d1\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3057\u3055\u308c\u305f\u300d\u3068\u3044\u3063\u305f\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3059\u308b\u6050\u308c\u3082\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u3046\u3044\u3063\u305f\u7121\u7528\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u306f\u3001<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u96fb\u5b50\u7533\u544a\u7b49\u3092\u5c0e\u5165\u3059\u308b\u306b\u3042\u305f\u308a\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u5229\u7528\u540c\u610f\u66f8\u3092\u53d6\u308a\u4ea4\u308f\u3059<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u7533\u544a\u66f8\uff08\u63a7\uff09\u306b\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u5074\u306e\u62bc\u5370\u3092\u3057\u3066\u3082\u3089\u3046\u306a\u308a\u3001\u30e1\u30fc\u30eb\u7b49\u306b\u3066\u610f\u601d\u758e\u901a\u3092\u4ea4\u308f\u3057\u305f\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u306a\u308a\u3001\u305d\u306e\u7533\u544a\u306b\u95a2\u3057\u3066\u627f\u8afe\u3092\u53d7\u3051\u3066\u3044\u308b\u3068\u3044\u3046\u30a8\u30d3\u30c7\u30f3\u30b9\u3092\u53d6\u3063\u3066\u304a\u304f<\/p>\n<p>\u3068\u3044\u3063\u305f\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5358\u306a\u308b\u62bc\u5370\u306e\u305f\u3081\u306e\u6253\u5408\u305b\u3092\u306a\u304f\u3059\u3053\u3068\u3084\u66f8\u9762\u30d9\u30fc\u30b9\u3067\u306e\u7d0d\u4ed8\u66f8\u767a\u884c\u3092\u306a\u304f\u3059\u3053\u3068\u306f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u306e\u63a5\u89e6\u56de\u6570\u3092\u6e1b\u3089\u3059\u3053\u3068\u3068\u306a\u308a\u3001\u300c\u30b5\u30fc\u30d3\u30b9\u304c\u4f4e\u4e0b\u3057\u305f\u300d\u3068\u53d7\u3051\u53d6\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/p>\n<p>\u30a2\u30ca\u30ed\u30b0\u304b\u3089\u30c7\u30b8\u30bf\u30eb\u3078\u306e\u79fb\u884c\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u3055\u3089\u306a\u308b\u4fe1\u983c\u95a2\u4fc2\u306e\u69cb\u7bc9\u3068\u4e8b\u524d\u306e\u8aac\u660e\u3092\u5fc3\u304c\u3051\u305f\u3044\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u25a0\uff16\u3000\u3010\u5c0e\u5165\u53ca\u3073\u5229\u7528\u306b\u4f34\u3046\uff31\uff06\uff21\u3011<\/strong><\/h4>\n<p><strong>\uff11\u3000\u7533\u544a\u53ca\u3073\u7d0d\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#FFDEAD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff31<\/strong><\/span>\u3000\u8aa4\u3063\u305f\u30c7\u30fc\u30bf\u306b\u3066\u96fb\u5b50\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u5bfe\u51e6\u3059\u308c\u3070\u3088\u3044\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong>\uff21<\/strong><\/span>\u3000\u3082\u3046\u4e00\u5ea6\u6b63\u3057\u3044\u30c7\u30fc\u30bf\u306b\u3066\u518d\u9001\u4fe1\u3092\u884c\u3046\u3002\u671f\u9650\u5185\u3067\u3042\u308c\u3070\u6700\u5f8c\u306b\u9001\u4fe1\u3057\u305f\u30c7\u30fc\u30bf\u304c\u6b63\u3068\u3057\u3066\u6271\u308f\u308c\u308b\uff08\u671f\u9650\u5185\u3067\u3042\u308c\u3070\u3001\u4f55\u65e5\u4ee5\u5185\u306b\u8a02\u6b63\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3001\u3068\u3044\u3063\u305f\u898f\u5b9a\u306f\u306a\u3044\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#FFDEAD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\uff31<\/span><\/strong>\u3000\u96fb\u5b50\u7d0d\u7a0e\u306b\u3066\u7d0d\u7a0e\u3057\u305f\u91d1\u984d\u304c\u5b9f\u969b\u306e\u91d1\u984d\u3088\u308a\u5c11\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u5dee\u984d\u3092\u7d0d\u7a0e\u3059\u308b\u306e\u304b\u3002\u307e\u305f\u3001\u3069\u306e\u3088\u3046\u306b\u7d0d\u7a0e\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong>\uff21<\/strong><\/span>\u3000\u5dee\u984d\u5206\u306b\u3064\u3044\u3066\u3001\u7d0d\u4ed8\u60c5\u5831\u30c7\u30fc\u30bf\u9001\u4fe1\u306e\u5f62\u5f0f\u306b\u3066\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5bfe\u5fdc\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#FFDEAD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff31<\/strong><\/span>\u3000\u9084\u4ed8\u7533\u544a\u3092\u884c\u3063\u3066\u3059\u3067\u306b\u9084\u4ed8\u304c\u5b8c\u4e86\u3057\u305f\u5f8c\uff08\u671f\u9650\u5185\uff09\u306b\u3001\u9084\u4ed8\u984d\u304c\u904e\u5927\u3067\u3042\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u3066\u30c7\u30fc\u30bf\u3092\u518d\u9001\u3057\u305f\u5834\u5408\u3001\u5dee\u984d\u306b\u3064\u3044\u3066\u306f\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u308c\u3070\u3088\u3044\u304b\u3002\u307e\u305f\u3001\u5b9f\u969b\u3088\u308a\u904e\u5c11\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u5dee\u984d\u304c\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3068\u601d\u3046\u304c\u3001\u9084\u4ed8\u52a0\u7b97\u91d1\u306e\u6271\u3044\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong>\uff21<\/strong><\/span>\u3000\u9084\u4ed8\u984d\u304c\u904e\u5927\u3060\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u3088\u308a\u7d0d\u7a0e\u544a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u308b\u306e\u3067\u3001\u3053\u308c\u306b\u3088\u308a\u8fd4\u91d1\u3092\u884c\u3046\u3002\u9006\u306b\u904e\u5c11\u3060\u3063\u305f\u5834\u5408\u306e\u5dee\u984d\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u9014\u305d\u306e\u9084\u4ed8\u307e\u3067\u306e\u671f\u9593\u5206\u306e\u9084\u4ed8\u52a0\u7b97\u91d1\u304c\u4e0a\u4e57\u305b\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#FFDEAD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\uff31<\/span><\/strong>\u3000\u7a0e\u7406\u58eb\u304c\u4ee3\u7406\u9001\u4fe1\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u96fb\u5b50\u8a3c\u660e\u66f8\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u53ef\u80fd\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong>\uff21<\/strong><\/span>\u3000\u7a0e\u7406\u58eb\u53ca\u3073\u7d0d\u7a0e\u8005\u672c\u4eba\u53cc\u65b9\u306e\u96fb\u5b50\u7f72\u540d\u53ca\u3073\u96fb\u5b50\u8a3c\u660e\u66f8\u3092\u4ed8\u3057\u3066\u9001\u4fe1\u3059\u308c\u3070\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u524d\u63d0\u6761\u4ef6\u3068\u3057\u3066\u7d0d\u7a0e\u8005\u81ea\u8eab\u304c\u4f4f\u57fa\u30ab\u30fc\u30c9\u30fb\u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u767a\u884c\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#FFDEAD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff31<\/strong><\/span>\u3000\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u672c\u5e97\u79fb\u8ee2\u306b\u3088\u308a\u7ba1\u8f44\u7a0e\u52d9\u7f72\u304c\u5909\u66f4\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u306f\u305d\u306e\u307e\u307e\u5229\u7528\u53ef\u80fd\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong>\uff21<\/strong><\/span>\u3000\u305d\u306e\u307e\u307e\u5229\u7528\u53ef\u80fd\u3067\u3042\u308b\u3002\u3082\u3061\u308d\u3093\u7570\u52d5\u5c4a\u51fa\u66f8\u306fe\u2010Tax\u306b\u3066\u63d0\u51fa\u53ef\u80fd\u3060\u3002\u306a\u304a\u3001e\u2010Tax\u30bd\u30d5\u30c8\u53c8\u306f\u5e02\u8ca9\u306e\u96fb\u5b50\u7533\u544a\u30bd\u30d5\u30c8\u7b49\u306b\u767b\u9332\u3057\u3066\u3044\u308b\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u60c5\u5831\u306e\u5909\u66f4\u3082\u5fd8\u308c\u3066\u306f\u3044\u3051\u306a\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#FFDEAD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff31<\/strong><\/span>\u3000e\u2010Tax\u306b\u3088\u308a\u7533\u544a\u3092\u884c\u3063\u305f\u7fcc\u5e74\u4ee5\u964d\u306f\u3001\u7a0e\u52d9\u7f72\u3088\u308a\u66f8\u9762\u3067\u306e\u7533\u544a\u66f8\u7b49\u9001\u4ed8\u304c\u306a\u304f\u306a\u308b\u3088\u3046\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u5834\u5408\u3001\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306b\u3064\u3044\u3066\u306f\u3069\u306e\u3088\u3046\u306b\u78ba\u8a8d\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong>\uff21<\/strong><\/span>\u3000\u7d0d\u7a0e\u8005\u5206\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306b\u4e88\u5b9a\u7d0d\u7a0e\u984d\u3084\u6d88\u8cbb\u7a0e\u306e\u7c21\u6613\u8ab2\u7a0e\u9078\u629e\u306e\u6709\u7121\u7b49\u306e\u60c5\u5831\u304c\u5c4a\u304f\u306e\u3067\u3001\u305d\u3053\u304b\u3089\u60c5\u5831\u3092\u53d6\u5f97\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><strong>\uff12\u3000\u7a0e\u7406\u58eb\u7528IC\u30ab\u30fc\u30c9\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#FFDEAD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\uff31<\/span><\/strong>\u3000\u7a0e\u7406\u58eb\u7528IC\u30ab\u30fc\u30c9\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u304c\u3001\u3069\u306e\u3088\u3046\u306b\u53d6\u5f97\u3059\u308b\u306e\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong>\uff21<\/strong><\/span>\u3000\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u300c\u5229\u7528\u7533\u8fbc\u66f8\u300d\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u6dfb\u4ed8\u66f8\u985e\uff08\u57fa\u672c\u7684\u306b\u306f\u300c\u5370\u9451\u767b\u9332\u8a3c\u660e\u66f8\u300d\u3068\u300c\u4f4f\u6c11\u7968\u306e\u5199\u3057\u300d\uff09\u3092\u6dfb\u3048\u3066\u90f5\u9001\u3059\u308b\u3002\u672c\u7533\u8fbc\u66f8\u304c\u624b\u5143\u306b\u306a\u3044\u5834\u5408\u306f\u3001\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u3078\u300c\u5229\u7528\u7533\u8fbc\u66f8\u9001\u4ed8\u4f9d\u983c\u66f8\u300d\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u306e\u3046\u3048FAX\u3092\u3057\u3066\u53d6\u308a\u5bc4\u305b\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#FFDEAD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff31<\/strong><\/span>\u3000\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3092\u79fb\u8ee2\u3057\u305f\u5834\u5408\u3084\u96fb\u8a71\u756a\u53f7\u304c\u5909\u308f\u3063\u305f\u5834\u5408\u3001\u7a0e\u7406\u58eb\u7528IC\u30ab\u30fc\u30c9\u3082\u53d6\u5f97\u3057\u306a\u304a\u3059\u5fc5\u8981\u304c\u3042\u308b\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong>\uff21<\/strong><\/span>\u3000\u7a0e\u7406\u58eb\u7528IC\u30ab\u30fc\u30c9\u306b\u683c\u7d0d\u3055\u308c\u3066\u3044\u308b\u60c5\u5831\u306f\u3001\u300c\u767b\u9332\u756a\u53f7\u300d\u300c\u6c0f\u540d\uff08\u30ed\u30fc\u30de\u5b57\uff09\u300d\u306e\u307f\u3067\u3042\u308b\u305f\u3081\u3001\u5fc5\u8981\u306a\u3044\u3002\u518d\u53d6\u5f97\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u5a5a\u59fb\u7b49\u306b\u3088\u308a\u6c0f\u540d\u304c\u5909\u66f4\u3068\u306a\u3063\u305f\u5834\u5408\u306e\u307f\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#FFDEAD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff31<\/strong><\/span>\u3000\u7a0e\u7406\u58eb\u7528IC\u30ab\u30fc\u30c9\u304c\u4ed6\u4eba\u306b\u60aa\u7528\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u306e\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong>\uff21<\/strong><\/span>\u3000\u7a0e\u7406\u58eb\u7528IC\u30ab\u30fc\u30c9\u3092\u4f7f\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u5fc5\u305aPIN\u30b3\u30fc\u30c9\uff08\u7a0e\u7406\u58eb\u7528IC\u30ab\u30fc\u30c9\u9001\u4ed8\u6642\u306b\u540c\u5c01\u3055\u308c\u308b\uff09\u306e\u5165\u529b\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u30ab\u30fc\u30c9\u3068\u30b3\u30fc\u30c9\u3001\u3055\u3089\u306b\u306fe\u2010Tax\u3084eLTAX\u306e\u6697\u8a3c\u756a\u53f7\u3082\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u60c5\u5831\u7ba1\u7406\u306b\u6c17\u3092\u4ed8\u3051\u3066\u3055\u3048\u3044\u308c\u3070\u60aa\u7528\u3055\u308c\u308b\u5371\u967a\u6027\u306f\u4f4e\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><strong>\uff13\u3000\u305d\u306e\u4ed6\u306e\uff31\uff06\uff21<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#FFDEAD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff31<\/strong><\/span>\u3000\u91d1\u878d\u6a5f\u95a2\u306b\u3066\u501f\u5165\u308c\u3092\u884c\u3046\u5834\u5408\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u30c7\u30fc\u30bf\u9001\u4fe1\u304c\u3067\u304d\u308b\u6a5f\u80fd\u306f\u3042\u308b\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong>\uff21<\/strong><\/span>\u3000Zaimon\u3068\u3044\u3046NTT\u30c7\u30fc\u30bf\u304c\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u304c\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u73fe\u5728\u306e\u3068\u3053\u308d\u5bfe\u5fdc\u91d1\u878d\u6a5f\u95a2\u306f\u6b21\u306e\uff16\u6a5f\u95a2\u306e\u307f\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c\u4e09\u4e95\u4f4f\u53cb\u9280\u884c\u3001\u307f\u305a\u307b\u9280\u884c\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u3001\u8db3\u5229\u9280\u884c\u3001\u897f\u65e5\u672c\u30b7\u30c6\u30a3\u9280\u884c\u3001\u5ca1\u5d0e\u4fe1\u7528\u91d1\u5eab\u300d<span style=\"color: #b22222;\">\u203b\u4e0b\u8a18\u8ffd\u8a18\u53c2\u7167<\/span><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#FFDEAD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff31<\/strong><\/span>\u3000\u904e\u53bb\u306e\u7533\u8acb\u30fb\u5c4a\u51fa\u3084\u7533\u544a\u306f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u4e0a\u3067\u78ba\u8a8d\u3067\u304d\u308b\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong>\uff21<\/strong><\/span>\u3000\u53d7\u4fe1\u901a\u77e5\u306b\u3064\u3044\u3066\u306f\u30011900\u65e5\uff08\u7d04\uff15\u5e74\uff09\u306f\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306b\u4fdd\u7ba1\u3055\u308c\u308b\u305f\u3081\u3001\u78ba\u8a8d\u53ef\u80fd\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u53d7\u4fe1\u901a\u77e5\u3088\u308a\u7533\u544a\u7b49\u30c7\u30fc\u30bf\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304c\u53ef\u80fd\u3067\u3042\u308b\u305f\u3081\u3001\u63a7\u3068\u3057\u3066\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3057\u3066\u304a\u304f\u306e\u304c\u3088\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3000\u3000<\/strong>\u306a\u304a\u3001\u5e02\u8ca9\u306e\u96fb\u5b50\u7533\u544a\u30bd\u30d5\u30c8\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u9001\u4fe1\u6e08\u307f\u30c7\u30fc\u30bf\u3084\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306b\u683c\u7d0d\u3055\u308c\u3066\u3044\u308b\u901a\u77e5\u3082\u78ba\u8a8d\u3067\u304d\u308b\u306e\u304c\u4e00\u822c\u7684\u304b\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u78ba\u8a8d\u306e\u53ef\u5426\u3068\u305d\u306e\u4fdd\u7ba1\u671f\u9650\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u30e1\u30fc\u30ab\u30fc\u306b\u78ba\u8a8d\u3055\u308c\u305f\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#FFDEAD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff31<\/strong><\/span>\u3000\u4ed6\u306e\u7a0e\u7406\u58eb\u304b\u3089\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3092\u5f15\u304d\u7d99\u3044\u3060\u304c\u3001\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u3084\u6697\u8a3c\u756a\u53f7\u304c\u4e00\u5207\u4e0d\u660e\u306e\u5834\u5408\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u5bfe\u51e6\u3059\u308c\u3070\u3088\u3044\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong>\uff21<\/strong><\/span>\u3000\u300c\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u7b49\u958b\u59cb\uff08\u5909\u66f4\u7b49\uff09\u5c4a\u51fa\u66f8\u300d\u3092\u30aa\u30f3\u30e9\u30a4\u30f3\u53c8\u306f\u66f8\u9762\u306b\u3066\u63d0\u51fa\u3057\u3066\u6697\u8a3c\u756a\u53f7\u7b49\u306e\u518d\u767a\u884c\u3092\u53d7\u3051\u308b\u3002\u3044\u305a\u308c\u306e\u63d0\u51fa\u65b9\u6cd5\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u5f8c\u65e5\u3001\u66f8\u9762\u306b\u3066\u6697\u8a3c\u756a\u53f7\u7b49\u304c\u8a18\u8f09\u3055\u308c\u305f\u901a\u77e5\u66f8\u304c\u5c4a\u304f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3000\u3000<\/strong>\u305f\u3060\u3057\u3001\u6697\u8a3c\u756a\u53f7\u306e\u307f\u4e0d\u660e\u306e\u5834\u5408\u306f\u3001\u201c\u79d8\u5bc6\u306e\u8cea\u554f\u201d\u3068\u305d\u306e\u7b54\u3048\u3092\u904e\u53bb\u306b\u767b\u9332\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u305d\u306e\u60c5\u5831\u3092\u899a\u3048\u3066\u3044\u308c\u3070\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u4e0a\u3067\u306e\u6697\u8a3c\u756a\u53f7\u306e\u518d\u8a2d\u5b9a\u306e\u307f\u3067\u6e08\u3080\u3002\u306a\u304a\u3001\u4e00\u5ea6\u96fb\u5b50\u7533\u544a\u306e\u53d6\u308a\u6b62\u3081\u3092\u884c\u3044\u3001\u65b0\u305f\u306b\u958b\u59cb\u5c4a\u51fa\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308b\u304c\u3001\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u306e\u518d\u767a\u884c\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u4ee5\u524d\u306e\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u5206\u306b\u3064\u3044\u3066\u306f\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306e\u95b2\u89a7\u306f\u4e00\u5207\u3067\u304d\u306a\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u7d42\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u30b5\u30fc\u30d3\u30b9\u767a\u8db3\u304b\u3089\u4eca\u5e74\u306710\u5e74\u76ee\u3092\u8fce\u3048\u3088\u3046\u3068\u3059\u308be\u2010Tax\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u6574\u5099\u306f\u7740\u3005\u3068\u9032\u3081\u3089\u308c\u3001\u73fe\u5728\u3082\u7a0e\u7406\u58eb\u7b49\u306e\u610f\u898b\u3092\u53d6\u308a\u5165\u308c\u3064\u3064\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9\u9032\u884c\u4e2d\u3067\u3042\u308b\u3002<\/p>\n<p>\u65e7\u6765\u306e\u7533\u544a\u53ca\u3073\u7d0d\u7a0e\u65b9\u6cd5\u3068\u306f\u3060\u3044\u3076\u52dd\u624b\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u5229\u7528\u8005\u5074\u306e\u696d\u52d9\u4f53\u5236\u3084\u7ba1\u7406\u4f53\u5236\u306e\u518d\u69cb\u7bc9\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u52b4\u529b\u3092\u5fc5\u8981\u3068\u3059\u308b\u306e\u3082\u307e\u305f\u4e8b\u5b9f\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u7a0e\u7406\u58eb\u306b\u3068\u3063\u3066\u306f\u3001\u8cac\u4efb\u304c\u91cd\u304f\u306a\u308b\u3068\u3044\u3046\u5371\u967a\u6027\u3092\u306f\u3089\u3093\u3060\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u3055\u3089\u306b\u3001\u771f\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u7a0e\u52d9\u7f72\u5074\u306b\u3057\u304b\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3001\u3068\u3044\u3046\u6279\u5224\u3082\u3042\u308d\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u3053\u307e\u3067\u8ff0\u3079\u3066\u304d\u305f\u901a\u308a\u3001\u7a0e\u7406\u58eb\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308b\u3053\u3068\u306f\u660e\u767d\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u9867\u5ba2\u306b\u3068\u3063\u3066\u3082\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3053\u3068\u306f\u9593\u9055\u3044\u306a\u3044\u3002<\/p>\n<p>e\u2010Tax\u3092\u542b\u3080\u300c\u56fd\u7a0e\u696d\u52d9\u95a2\u4fc2\u306e\u696d\u52d9\u30fb\u30b7\u30b9\u30c6\u30e0\u306e\u6700\u9069\u8a08\u753b\u300d\uff08\u5e73\u621018\u5e74\uff13\u6708\u7b56\u5b9a\u30fb\u5e73\u621024\u5e74\uff12\u6708\u6539\u5b9a\uff09\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001\u8a66\u7b97\u30d9\u30fc\u30b9\u3067\u306f\u3042\u308b\u304c\u3001\u306a\u3093\u3068\u5e74\u9593\u7d04173\u5104\u5186\u306e\u7d4c\u8cbb\u524a\u6e1b\u52b9\u679c\u304c\u3042\u308b\u3068\u306e\u3053\u3068\u3060\u3002\u5b9f\u7e3e\u5024\u3067\u306f\u5e73\u621022\u5e74\u5ea6\u306764\u5104\u5186\u306e\u7d4c\u8cbb\u524a\u6e1b\u52b9\u679c\u3092\u751f\u3093\u3067\u3044\u308b\uff08\u300c\u56fd\u7a0e\u5e81\u30ec\u30dd\u30fc\u30c82012\u300d\u3088\u308a\uff09\u3002<br \/>\n\u30e9\u30f3\u30cb\u30f3\u30b0\u30b3\u30b9\u30c8\u3092\u8d85\u3048\u308b\u57df\u306b\u306f\u307e\u3060\u9054\u3057\u3066\u3044\u306a\u3044\u3088\u3046\u3060\u304c\u3001\u305c\u3072\u3068\u3082\u305d\u306e\u7d4c\u8cbb\u524a\u6e1b\u52b9\u679c\u306f\u3001\u56fd\u6c11\u306b\u9084\u5143\u3055\u308c\u305f\u3044\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u56fd\u3092\u6319\u3052\u305f\u4e00\u5927\u4e8b\u696d\u3067\u3042\u308be\u2010Tax\u3001\u3053\u306e\u666e\u53ca\u306b\u5354\u529b\u3059\u308b\u306e\u3082\u307e\u305f\u7a0e\u7406\u58eb\u306e\u8077\u52d9\u306e\u4e00\u3064\u3067\u306f\u306a\u304b\u308d\u3046\u304b\u3002<br \/>\n\u672c\u7a3f\u304ce\u2010Tax\u5c0e\u5165\u306e\u691c\u8a0e\u6750\u6599\u3068\u306a\u308b\u3053\u3068\u3092\u9858\u3044\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><span style=\"color: #b22222;\">\u3014\u8ffd\u8a18\u3015<\/span>2014\/1\/31<br \/>\n\u73fe\u5728\u306f\u300c\u4e09\u4e95\u4f4f\u53cb\u9280\u884c\u3001\u307f\u305a\u307b\u9280\u884c\u3001\u8db3\u5229\u9280\u884c\u3001\u897f\u65e5\u672c\u30b7\u30c6\u30a3\u9280\u884c\u3001\u5ca1\u5d0e\u4fe1\u7528\u91d1\u5eab\u300d\u306e\uff15\u6a5f\u95a2\u304c\u5bfe\u5fdc\u91d1\u878d\u6a5f\u95a2\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/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 class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u521d\u3081\u3066\u306ee\u2010Tax\u3068\u3044\u3046\u306e\u306f\u3001\u3068\u304b\u304f\u7dca\u5f35\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u30d1\u30bd\u30b3\u30f3\u64cd\u4f5c\u306b\u81ea\u4fe1\u304c\u306a\u3044\u5834\u5408\u306f\u306a\u304a\u3055\u3089\u3067\u3042\u308b\u3002<br \/>\n\u7b46\u8005\u81ea\u8eab\u3082\u521d\u3081\u3066e\u2010Tax\u306b\u3088\u308b\u7533\u544a\u53ca\u3073\u7d0d\u7a0e\u3092\u884c\u3063\u305f\u6642\u306f\u3001\u5fc3\u62cd\u6570\u304c\u4e0a\u304c\u308a\u3001\u624b\u306b\u6c57\u3092\u63e1\u308a\u30de\u30a6\u30b9\u3092\u30af\u30ea\u30c3\u30af\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u307e\u305f\u3001\u30af\u30ea\u30c3\u30af\u4e00\u3064\u3067\u7533\u544a\u53ca\u3073\u7d0d\u7a0e\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3044\u3046\u3042\u307e\u308a\u306e\u7c21\u5358\u3055\u306b\u3001\u9006\u306b\u4e0d\u5b89\u3092\u62b1\u304d\u3001\u7a0e\u52d9\u7f72\u53ca\u3073\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u5b8c\u4e86\u306e\u554f\u5408\u305b\u3092\u3057\u305f\u307b\u3069\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[377,437],"backnumber":[1683],"series":[1113],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 16:44:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/8705"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=8705"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/8705\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=8705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=8705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=8705"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=8705"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=8705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}