{"id":9107,"date":"2013-05-09T10:08:25","date_gmt":"2013-05-09T01:08:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=9107"},"modified":"2014-03-31T13:27:22","modified_gmt":"2014-03-31T04:27:22","slug":"management-43","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-43\/","title":{"rendered":"\u4f01\u696d\u306e\u9999\u6e2f\u9032\u51fa\u3092\u3081\u3050\u308b\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u9999\u6e2f\u306e\u7a0e\u5236\uff08\u5f8c\u7de8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u4f01\u696d\u306e\u9999\u6e2f\u9032\u51fa\u3092\u3081\u3050\u308b\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de<\/strong>\u3011<\/h4>\n<h4 style=\"text-align: center;\">\u300c\u9999\u6e2f\u306e\u7a0e\u5236\uff08\u5f8c\u7de8\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30a2\u30fc\u30b9\u30bf\u30c3\u30af\u30b9\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u30a2\u30fc\u30b9\u30bf\u30c3\u30af\u30b9\u30fb\u30d3\u30b8\u30cd\u30b9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\uff08\u9999\u6e2f\uff09\u6709\u9650\u516c\u53f8<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u767d\u6c34\u3000\u5e79\u7bc4<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12px;\">\uff08\u524d\u7de8\u306f\u300c<a title=\"\u4f01\u696d\u306e\u9999\u6e2f\u9032\u51fa\u3092\u3081\u3050\u308b\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u9999\u6e2f\u306e\u7a0e\u5236\uff08\u524d\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/management-33\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300d\uff09<\/span><\/p>\n<h4><strong style=\"font-size: 1em;\">\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7ba1\u7406<\/strong><\/h4>\n<p><strong>\uff11\uff09\u3000\u5185\u56fd\u6b73\u5165\u5e81\uff08IRD\uff1aInland Revenue Department\uff09<\/strong><br \/>\n\u9999\u6e2f\u306e\u7a0e\u52d9\u5c40\u306e\u3053\u3068\u3067\u3042\u308a\u3001\u4e3b\u8981\u306a\u7a0e\u91d1\u306e\u5fb4\u53ce\u7ba1\u7406\u3092\u53f8\u308b\u6a5f\u95a2\u3067\u3042\u308b\u3002<br \/>\n\u5168\u4f53\u3067\u30822,800\u4eba\u7a0b\u5ea6\uff082012\u5e74\uff14\u6708\u6642\u70b9\uff09\u3068\u975e\u5e38\u306b\u9650\u3089\u308c\u305f\u8077\u54e1\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\uff12\uff09\u3000\u8ce6\u8ab2\u8ab2\u7a0e\u5236\u5ea6<\/strong><br \/>\n\u9999\u6e2f\u306e\u6240\u5f97\u7a0e\u306f\u3001\u8ce6\u8ab2\u8ab2\u7a0e\u5236\u5ea6\u304c\u3068\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n\u3061\u306a\u307f\u306b\u65e5\u672c\u3067\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u63d0\u51fa\u3057\u3001\u305d\u306e\u7533\u544a\u66f8\u306b\u57fa\u3065\u304d\u7d0d\u7a0e\u3059\u308b\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u304c\u3068\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u9999\u6e2f\u3067\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304b\u3089\u63d0\u51fa\u3055\u308c\u305f\u7a0e\u52d9\u7533\u544a\u66f8\u306b\u57fa\u3065\u304d\u7a0e\u52d9\u5c40\u304c\u67fb\u5b9a\u3092\u884c\u3044\u3001\u8ce6\u8ab2\u6c7a\u5b9a\u901a\u77e5\u66f8\u3092\u7d0d\u7a0e\u8005\u306b\u4ea4\u4ed8\u3059\u308b\u3002<br \/>\n\u305d\u3053\u306b\u8a18\u8f09\u3055\u308c\u305f\u7d0d\u7a0e\u984d\u53ca\u3073\u7d0d\u4ed8\u671f\u9650\u306b\u5f93\u3044\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u7d0d\u7a0e\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<p><strong>\uff13\uff09\u3000\u4e88\u5b9a\u7d0d\u7a0e\u5236\u5ea6<\/strong><br \/>\n\u9999\u6e2f\u306e\u6240\u5f97\u7a0e\u306f\u4e88\u5b9a\u7d0d\u7a0e\u5236\u5ea6\u304c\u3068\u3089\u308c\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u78ba\u5b9a\u7a0e\u984d\u306e\u7d0d\u4ed8\u6642\u306b\u7fcc\u8ab2\u7a0e\u5e74\u5ea6\u306e\u4e88\u5b9a\u7a0e\u984d\u3082\u7d0d\u4ed8\u3059\u308b\u3002<br \/>\n\u7fcc\u8ab2\u7a0e\u5e74\u5ea6\u306e\u7a0e\u984d\u306f\u3001\u5f53\u5e74\u3068\u540c\u984d\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u308b\u3002<br \/>\n\u7fcc\u8ab2\u7a0e\u5e74\u5ea6\u306b\u78ba\u5b9a\u7a0e\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u969b\u306b\u306f\u3001\u524d\u5e74\u306b\u7d0d\u4ed8\u6e08\u307f\u306e\u4e88\u5b9a\u7a0e\u984d\u3092\u63a7\u9664\u3059\u308b\u3002<\/p>\n<p><strong>\uff14\uff09\u3000\u7a0e\u52d9\u8abf\u67fb<\/strong><br \/>\n\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u3001\u901a\u5e38\u3001\u7a0e\u52d9\u5c40\u304b\u3089\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u8cea\u554f\u72b6\u304c\u767a\u884c\u3055\u308c\u3001\u6587\u66f8\u306b\u3066\u3084\u308a\u53d6\u308a\u3092\u884c\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u3002<br \/>\n\u7d0d\u7a0e\u8005\u306f\u3001\u8cea\u554f\u72b6\u306b\u8a18\u8f09\u3055\u308c\u305f\u9805\u76ee\u3078\u306e\u56de\u7b54\u53ca\u3073\u8981\u6c42\u3055\u308c\u305f\u8cc7\u6599\u3092\u6587\u66f8\u306b\u3066\u7a0e\u52d9\u5c40\u3078\u63d0\u51fa\u3059\u308b\u3002<\/p>\n<p>\u65e5\u672c\u3067\u306f\u8abf\u67fb\u5b98\u304c\u7d0d\u7a0e\u8005\u3078\u306e\u7acb\u5165\u308a\u8abf\u67fb\u3092\u884c\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u9999\u6e2f\u3067\u306f\u7a0e\u52d9\u5c40\u306e\u8077\u54e1\u6570\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u7acb\u5165\u308a\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u306e\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u8131\u7a0e\u306e\u7591\u3044\u304c\u3042\u308b\u306a\u3069\u3001\u7a0e\u52d9\u5c40\u304c\u904e\u5c11\u7533\u544a\u306e\u78ba\u8a3c\u3092\u4e8b\u524d\u306b\u5f97\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u3044\u3002<\/p>\n<p>\u7a0e\u52d9\u5c40\u306f\u3001\u8ab2\u7a0e\u5e74\u5ea6\u7d42\u4e86\u5f8c\uff16\u5e74\u9593\u9061\u3063\u3066\u8ab2\u7a0e\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3001\u8131\u7a0e\u306a\u3069\u306e\u60aa\u8cea\u306a\u5834\u5408\u306f10\u5e74\u9593\u9061\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p><strong>\uff15\uff09\u3000\u52a0\u7b97\u7a0e\u53ca\u3073\u7f70\u91d1<\/strong><br \/>\n\u7a0e\u91d1\u306e\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u7d0d\u7a0e\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u7a0e\u984d\u306e\uff15\uff05\u3092\u4e0a\u9650\u3068\u3057\u3066\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3002<br \/>\n\u904e\u5c11\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306a\u3069\u306f10,000\u9999\u6e2f\u30c9\u30eb\u53ca\u3073\u904e\u5c11\u7533\u544a\u7a0e\u984d\u306e\uff13\u500d\u3092\u4e0a\u9650\u3068\u3057\u3066\u7f70\u91d1\u304c\u8ab2\u3055\u308c\u308b\u3002<br \/>\n\u8131\u7a0e\u306e\u610f\u56f3\u3092\u3082\u3063\u3066\u904e\u5c11\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u53c8\u306f\u305d\u308c\u3092\u5e47\u52a9\u3057\u305f\u5834\u5408\u306a\u3069\u306f\u300150,000\u9999\u6e2f\u30c9\u30eb\u53ca\u3073\u904e\u5c11\u7533\u544a\u984d\u306e\uff13\u500d\u3092\u4e0a\u9650\u3068\u3057\u3066\u7f70\u91d1\u304c\u8ab2\u3055\u308c\u3001\u6700\u9ad8\uff13\u5e74\u9593\u306e\u61f2\u5f79\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u305d\u306e\u4ed6\u306e\u7a0e\u91d1<\/strong><\/h4>\n<p><strong>\uff11\uff09\u3000\u8cc7\u7523\u6240\u5f97\u7a0e\uff08Property Tax\uff09<\/strong><br \/>\n\u4e0d\u52d5\u7523\u306e\u6240\u6709\u8005\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u8cc3\u6599\u53ce\u5165\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002<br \/>\n\u300e\u8cc3\u6599\u53ce\u5165\uff0d\u4e0d\u52d5\u7523\u7a0e\uff0d\u6cd5\u5b9a\u7d4c\u8cbb\uff0820\uff05\uff09\u300f\u3067\u8a08\u7b97\u3057\u305f\u6240\u5f97\u306b15\uff05\u306e\u7a0e\u7387\uff082012\/13\u8ab2\u7a0e\u5e74\u5ea6\uff09\u3092\u4e57\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/p>\n<p><strong>\uff12\uff09\u3000\u5370\u7d19\u7a0e\uff08Stamp Duty\uff09<\/strong><br \/>\n\u9999\u6e2f\u306b\u304a\u3051\u308b\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8\u5951\u7d04\u66f8\u3001\u6709\u4fa1\u8a3c\u5238\u58f2\u8cb7\u5951\u7d04\u66f8\u306a\u3069\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3002<br \/>\n\u65e5\u672c\u306e\u5370\u7d19\u7a0e\u306e\u8ab2\u7a0e\u6587\u66f8\u306e\u7bc4\u56f2\u306b\u6bd4\u3079\u308b\u3068\u3001\u305d\u306e\u7bc4\u56f2\u306f\u975e\u5e38\u306b\u9650\u5b9a\u7684\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\uff13\uff09\u3000\u8ced\u535a\u7a0e\uff08Betting Duty\uff09<\/strong><br \/>\n\u7af6\u99ac\u3001\u5b9d\u304f\u3058\u3001\u30b5\u30c3\u30ab\u30fc\u304f\u3058\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/p>\n<p><strong>\uff14\uff09\u3000\u5546\u696d\u767b\u8a18\u6599\uff08Business Registration Fees\uff09<\/strong><br \/>\n\u9999\u6e2f\u3067\u4e8b\u696d\u3092\u884c\u3046\u3059\u3079\u3066\u306e\u6cd5\u4eba\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u7b49\u306f\u3001\u4e8b\u696d\u958b\u59cb\u6642\u306b\u5546\u696d\u767b\u8a18\u6599\u3092\u652f\u6255\u3063\u3066\u5546\u696d\u767b\u8a18\u8a3c\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3002<br \/>\n\u307e\u305f\u3001\u5546\u696d\u767b\u8a18\u8a3c\u306f\u6bce\u5e74\uff11\u56de\u66f4\u65b0\u304c\u5fc5\u8981\u3067\u3001\u66f4\u65b0\u306e\u969b\u306b\u5546\u696d\u767b\u8a18\u6599\u3092\u652f\u6255\u3046\u3002<br \/>\n\u5546\u696d\u767b\u8a18\u6599\u306f\u3001\u5fb4\u53ce\u6599\u3068\u3057\u3066450\u9999\u6e2f\u30c9\u30eb\u3001\u767b\u8a18\u6599\u306f\u514d\u7a0e\uff082014\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u6642\u9650\u63aa\u7f6e\u3067\u305d\u308c\u4ee5\u964d\u306f\u672a\u5b9a\uff09\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\uff15\uff09\u3000\u7269\u54c1\u7a0e\uff08Excise Duty\uff09<\/strong><br \/>\n\u9152\u985e\u3001\u7159\u8349\u3001\u71c3\u6599\u985e\u3001\u81ea\u52d5\u8eca\u767b\u9332\u306a\u3069\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/p>\n<p><strong>\uff16\uff09\u3000\u4e0d\u52d5\u7523\u7a0e\uff08Rates\uff09<\/strong><br \/>\n\u65e5\u672c\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u91d1\u3067\u3001\u6240\u8f44\u5f53\u5c40\u306e\u67fb\u5b9a\u3059\u308b\u8a55\u4fa1\u984d\u306e\uff15\uff05\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/p>\n<p><strong>\uff17\uff09\u3000\u907a\u7523\u7a0e\uff08Estate Duty\uff09<\/strong><br \/>\n2006\u5e74\uff12\u670811\u65e5\u4ed8\u3051\u3067\u5ec3\u6b62\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n\u305d\u308c\u307e\u3067\u306f\u3001\u9999\u6e2f\u306b\u6240\u5728\u3059\u308b\u907a\u7523\u984d\u306b\u5bfe\u3057\u3001\u4e00\u5b9a\u306e\u7d2f\u9032\u7a0e\u7387\u7b49\u3067\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p><strong>\uff18\uff09\u3000\u30db\u30c6\u30eb\u5bbf\u6cca\u7a0e\uff08Hotel Accommodation Tax\uff09<\/strong><br \/>\n2008\u5e74\uff17\u6708\uff11\u65e5\u3088\u308a\u514d\u7a0e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n\u305d\u308c\u307e\u3067\u306f\u3001\u30db\u30c6\u30eb\u306e\u5bbf\u6cca\u6599\u91d1\u306b\u5bfe\u3057\u3066\uff13\uff05\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p><strong>\uff19\uff09\u3000\u8cc7\u672c\u767b\u9332\u7a0e\uff08Capital Duty\uff09<\/strong><br \/>\n2012\u5e74\uff16\u6708\uff11\u65e5\u3088\u308a\u5ec3\u6b62\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n\u305d\u308c\u307e\u3067\u306f\u3001\u6388\u6a29\u8cc7\u672c\u91d1\u306e0.1\uff05\uff0830,000\u9999\u6e2f\u30c9\u30eb\u3092\u4e0a\u9650\uff09\u3092\u4f1a\u793e\u8a2d\u7acb\u6642\u53ca\u3073\u305d\u306e\u5f8c\u306e\u6388\u6a29\u8cc7\u672c\u91d1\u306e\u5897\u52a0\u6642\u306b\u3001\u4f1a\u793e\u767b\u8a18\u5c40\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u65e5\u672c\u30fb\u9999\u6e2f\u79df\u7a0e\u5354\u5b9a<\/strong><\/h4>\n<p>2010\u5e7411\u6708\uff19\u65e5\u3001\u65e5\u672c\u3068\u9999\u6e2f\u3068\u306e\u9593\u3067\u3001\u300c\u6240\u5f97\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306b\u95a2\u3059\u308b\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f\u53ca\u3073\u8131\u7a0e\u306e\u9632\u6b62\u306e\u305f\u3081\u306e\u65e5\u672c\u56fd\u653f\u5e9c\u3068\u4e2d\u83ef\u4eba\u6c11\u5171\u548c\u56fd\u9999\u6e2f\u7279\u5225\u884c\u653f\u533a\u653f\u5e9c\u3068\u306e\u9593\u306e\u5354\u5b9a\u300d\uff08\u4ee5\u4e0b\u300c\u672c\u5354\u5b9a\u300d\uff09\u304c\u7f72\u540d\u3055\u308c\u30012011\u5e74\uff18\u670814\u65e5\u306b\u767a\u52b9\u3057\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u306b\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#F5F5F5;color:#000000;border-color:#708090;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u79df\u7a0e\u306b\u95a2\u3057\u3066\u306f\u30012012\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u79df\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u306a\u3044\u6240\u5f97\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306b\u95a2\u3057\u3066\u306f\u30012012\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u8ab2\u7a0e\u5e74\u5ea6\u306e\u6240\u5f97<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u305d\u306e\u4ed6\u306e\u79df\u7a0e\u306b\u95a2\u3057\u3066\u306f\u30012012\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u8ab2\u7a0e\u5e74\u5ea6\u306e\u79df\u7a0e<\/p>\n<\/div>\n<p>\u672c\u5354\u5b9a\u306e\u76ee\u7684\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u56fd\u969b\u7684\u306a\u4e8c\u91cd\u8ab2\u7a0e\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u3001\u65e5\u672c\u3068\u9999\u6e2f\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u3067\u304d\u308b\u7bc4\u56f2\u306e\u660e\u78ba\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u65e5\u672c\u3068\u9999\u6e2f\u3068\u306e\u9593\u3067\u751f\u3058\u305f\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u554f\u984c\u3092\u5186\u6ed1\u304b\u3064\u78ba\u5b9f\u306b\u89e3\u6c7a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306a\u7a0e\u52d9\u5f53\u5c40\u9593\u306e\u5354\u8b70\u306e\u67a0\u7d44\u307f\u306e\u5275\u8a2d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u56fd\u969b\u6a19\u6e96\u306b\u57fa\u3065\u304f\u7a0e\u52d9\u5f53\u5c40\u9593\u306e\u5b9f\u52b9\u7684\u306a\u60c5\u5831\u4ea4\u63db\u306e\u5b9f\u65bd\u306b\u3088\u308b\u56fd\u969b\u7684\u306a\u8131\u7a0e\u53ca\u3073\u79df\u7a0e\u56de\u907f\u306e\u9632\u6b62<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236<\/strong><\/h4>\n<p>\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306f\u3001\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u53c8\u306f\u5185\u56fd\u6cd5\u4eba\u304c\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\uff08\u8efd\u8ab2\u7a0e\u56fd\uff09\u3092\u5229\u7528\u3057\u3066\u79df\u7a0e\u56de\u907f\u3092\u56f3\u308b\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u305f\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u7a0e\u5236\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u9999\u6e2f\u6cd5\u4eba\u306b\u304a\u3051\u308b\u7559\u4fdd\u6240\u5f97\u304c\u65e5\u672c\u306e\u682a\u4e3b\u306e\u6240\u5f97\u306b\u5408\u7b97\u3055\u308c\u3001\u65e5\u672c\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u9999\u6e2f\u6cd5\u4eba\u304c\u9069\u7528\u9664\u5916\u8981\u4ef6\uff08\u4e8b\u696d\u57fa\u6e96\u3001\u5b9f\u4f53\u57fa\u6e96\u3001\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u53c8\u306f\u6240\u5728\u5730\u56fd\u57fa\u6e96\uff09\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u7a0e\u5236\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306f\u306a\u3089\u305a\u3001\u5408\u7b97\u8ab2\u7a0e\u306f\u884c\u308f\u308c\u306a\u3044\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u5f53\u8a72\u7a0e\u5236\u306e\u8fd1\u5e74\u306b\u304a\u3051\u308b\u6539\u6b63\u306b\u3088\u308a\u3001\u7d71\u62ec\u4f1a\u793e\u306e\u6982\u5ff5\u306e\u5c0e\u5165\u30fb\u8cc7\u7523\u6027\u6240\u5f97\u306e\u5408\u7b97\u8ab2\u7a0e\u306e\u5c0e\u5165\u306a\u3069\u3001\u5236\u5ea6\u306f\u3088\u308a\u8907\u96d1\u5316\u3057\u3066\u304d\u3066\u3044\u308b\u3002<\/p>\n<p>\u9999\u6e2f\u6cd5\u4eba\u306e\u8a2d\u7acb\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u56fd\u969b\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u306a\u3069\u3092\u6d3b\u7528\u3057\u3066\u614e\u91cd\u306b\u30bf\u30c3\u30af\u30b9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236<\/strong><\/h4>\n<p>\u9999\u6e2f\u306b\u304a\u3044\u3066\u306f\u3001\u8fd1\u5e74\u3001\u7a0e\u52d9\u5c40\u306b\u3088\u308a\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u6574\u5099\u304c\u7a4d\u6975\u7684\u306b\u9032\u3081\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n\u3068\u308a\u308f\u3051\u30012009\u5e7412\u6708\u306b\u516c\u8868\u3055\u308c\u305fDIPN46\u53f7\uff08\u8ab2\u7a0e\u5f53\u5c40\u306e\u89e3\u91c8\u53ca\u3073\u5b9f\u52d9\u6307\u91dd\uff1aDepartmental Interpretation and Practice Notes\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5\u3084\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u9023\u3059\u308b\u8af8\u554f\u984c\u306b\u5bfe\u3059\u308b\u53d6\u6271\u3044\u306a\u3069\u3001\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u6574\u5099\u3055\u308c\u305f\u3002<\/p>\n<p>\u8ab2\u7a0e\u5f53\u5c40\u306e\u79fb\u8ee2\u4fa1\u683c\u884c\u653f\u306b\u5bfe\u3059\u308b\u95a2\u5fc3\u306e\u9ad8\u3055\u304c\u7aba\u3048\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001DIPN46\u53f7\u306b\u304a\u3044\u3066\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u6587\u66f8\u306e\u4f5c\u6210\u306f\u7fa9\u52d9\u5316\u3068\u306f\u306a\u3063\u3066\u3044\u306a\u3044\u304c\u3001\u6587\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FFE4C4;\">\n\t\t<p>\u4ee5\u4e0a\u3001\uff13\u56de\u306b\u308f\u305f\u308a\u9999\u6e2f\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u5236\u5ea6\u306b\u3064\u3044\u3066\u6982\u89b3\u3057\u3066\u304d\u305f\u304c\u3001\u9023\u8f09\u6700\u7d42\u3068\u306a\u308b\u6b21\u56de\u306f\u3001\u52b4\u52d9\u306b\u4fc2\u308b\u5236\u5ea6\u6982\u8981\u53ca\u3073\u3001\u65e5\u672c\u4f01\u696d\u306b\u3088\u308b\u9999\u6e2f\u8a3c\u5238\u53d6\u5f15\u6240\u3078\u306e\u4e0a\u5834\u3092\u3081\u3050\u308b\u6700\u65b0\u60c5\u5831\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<p style=\"text-align: left;\"><div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f01\u696d\u306e\u9999\u6e2f\u9032\u51fa\u3092\u3081\u3050\u308b\u5b9f\u52d9\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p><strong>\u3010\u53c2\u8003\u3011\u00a0<\/strong>\u9999\u6e2f\u306b\u304a\u3051\u308b\u65e5\u7cfb\u4f01\u696d\u306e\u6700\u65b0\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\nProfession Journal\u95a2\u9023\u8a18\u4e8b<br \/>\n\u30fb<a title=\"\u9999\u6e2f\u3068\u65e5\u7cfb\u4f01\u696d\u3092\u3081\u3050\u308b\u6700\u65b0\u4e8b\u60c5\u2460\u3000\u201cExciting Hong Kong\u201d\" href=\"https:\/\/profession-net.com\/professionjournal\/reading\/\" target=\"_blank\">\u9999\u6e2f\u3068\u65e5\u7cfb\u4f01\u696d\u3092\u3081\u3050\u308b\u6700\u65b0\u4e8b\u60c5\u2460\u3000\u201cExciting Hong Kong\u201d<\/a>\u3000\uff08\u767d\u6c34\u5e79\u7bc4\uff09<br \/>\n\u30fb<a title=\"\u9999\u6e2f\u3068\u65e5\u7cfb\u4f01\u696d\u3092\u3081\u3050\u308b\u6700\u65b0\u4e8b\u60c5\u2461\u3000\u300c\u5909\u5316\u3059\u308b\u65e5\u7cfb\u4f01\u696d\u306e\u9032\u51fa\u72b6\u6cc1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/reading-2\/\" target=\"_blank\">\u9999\u6e2f\u3068\u65e5\u7cfb\u4f01\u696d\u3092\u3081\u3050\u308b\u6700\u65b0\u4e8b\u60c5\u2461\u3000\u5909\u5316\u3059\u308b\u65e5\u7cfb\u4f01\u696d\u306e\u9032\u51fa\u72b6\u6cc1<\/a>\u3000\uff08\u767d\u6c34\u5e79\u7bc4\uff09<\/p>\n<\/div>\n<\/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>\uff11\uff09\u3000\u5185\u56fd\u6b73\u5165\u5e81\uff08IRD\uff1aInland Revenue Department\uff09<br \/>\n\u9999\u6e2f\u306e\u7a0e\u52d9\u5c40\u306e\u3053\u3068\u3067\u3042\u308a\u3001\u4e3b\u8981\u306a\u7a0e\u91d1\u306e\u5fb4\u53ce\u7ba1\u7406\u3092\u53f8\u308b\u6a5f\u95a2\u3067\u3042\u308b\u3002<br \/>\n\u5168\u4f53\u3067\u30822,800\u4eba\u7a0b\u5ea6\uff082012\u5e74\uff14\u6708\u6642\u70b9\uff09\u3068\u975e\u5e38\u306b\u9650\u3089\u308c\u305f\u8077\u54e1\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\uff12\uff09\u3000\u8ce6\u8ab2\u8ab2\u7a0e\u5236\u5ea6<br \/>\n\u9999\u6e2f\u306e\u6240\u5f97\u7a0e\u306f\u3001\u8ce6\u8ab2\u8ab2\u7a0e\u5236\u5ea6\u304c\u3068\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n\u3061\u306a\u307f\u306b\u65e5\u672c\u3067\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u63d0\u51fa\u3057\u3001\u305d\u306e\u7533\u544a\u66f8\u306b\u57fa\u3065\u304d\u7d0d\u7a0e\u3059\u308b\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u304c\u3068\u3089\u308c\u3066\u3044\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":[169,293],"tags":[446,347],"backnumber":[1693],"series":[1061],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 01:53:38","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/9107"}],"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=9107"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/9107\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=9107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=9107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=9107"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=9107"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=9107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}