{"id":91329,"date":"2016-03-30T09:30:29","date_gmt":"2016-03-30T00:30:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=91329"},"modified":"2016-04-07T13:26:49","modified_gmt":"2016-04-07T04:26:49","slug":"tax-effects-article-47","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-47\/","title":{"rendered":"\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u3092\u8e0f\u307e\u3048\u305f\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3078\u306e\u5bfe\u5fdc\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306e\u6210\u7acb\u3092\u53d7\u3051\u305f\u8a2d\u4f8b\u89e3\u8aac\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u3092\u8e0f\u307e\u3048\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306e\u6210\u7acb\u3092\u53d7\u3051\u305f\u8a2d\u4f8b\u89e3\u8aac\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u516b\u4ee3\u918d\u3000\u548c\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\">\u30142016\/4\/7\u516c\u958b\u3015<\/span><br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5404\u90fd\u5e9c\u770c\u306e\u8d85\u904e\u8ab2\u7a0e\u7a0e\u7387\u306b\u95a2\u3059\u308b\u6761\u4f8b\u304c\u51fa\u63c3\u3046\uff5e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u306e\u5b9f\u52d9\u5bfe\u5fdc\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-17\/\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/a><br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5404\u90fd\u5e9c\u770c\u306e\u8d85\u904e\u8ab2\u7a0e\u7a0e\u7387\u306b\u95a2\u3059\u308b\u6761\u4f8b\u304c\u51fa\u63c3\u3046\uff5e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u306e\u5b9f\u52d9\u5bfe\u5fdc\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-17\/\" target=\"_blank\">\u5404\u90fd\u5e9c\u770c\u306e\u8d85\u904e\u8ab2\u7a0e\u7a0e\u7387\u306b\u95a2\u3059\u308b\u6761\u4f8b\u304c\u51fa\u63c3\u3046\uff5e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u306e\u5b9f\u52d9\u5bfe\u5fdc\uff5e<\/a><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u3067\u306f<a title=\"\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u3092\u8e0f\u307e\u3048\u305f\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3078\u306e\u5bfe\u5fdc\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u9069\u7528\u6307\u91dd\u306b\u304a\u3051\u308b\u9069\u7528\u7a0e\u7387\u306e\u5224\u5b9a\u57fa\u6e96\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-46\/\" target=\"_blank\">\u524d\u56de<\/a>\u3001\u5e73\u621028\u5e74\uff13\u670814\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304c\u516c\u8868\u3057\u305f\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2015_2\/\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c27\u53f7\u3001\u4ee5\u4e0b\u300c\u672c\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u3001\u5f93\u524d\u306e\u53d6\u6271\u3044\u304b\u3089\u306e\u5909\u66f4\u70b9\uff08\u516c\u5e03\u65e5\u57fa\u6e96\u304b\u3089\u6210\u7acb\u65e5\u57fa\u6e96\u3078\u306e\u5909\u66f4\uff09\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u3001\u5e73\u621028\u5e74\uff13\u670829\u65e5\u306b\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\uff08\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7b49\u306e\u6cd5\u5f8b\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u6539\u6b63\u7a0e\u6cd5\u300d\u3068\u3044\u3046\uff09\u304c\u53c2\u8b70\u9662\u3067\u53ef\u6c7a\u3001\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u305f\u3053\u3068\u3092\u53d7\u3051\u3001\u672c\u9069\u7528\u6307\u91dd\u306e\u3055\u3089\u306a\u308b\u7406\u89e3\u306b\u8cc7\u3059\u308b\u3088\u3046\u3001\u305d\u306e\u5b9f\u969b\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u8a2d\u4f8b\u3092\u7528\u3044\u305f\u89e3\u8aac\u3092\u884c\u3046\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u306e\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u7b46\u8005\u306e\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u6539\u6b63\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u7a0e\u7387\u306e\u6539\u6b63\u70b9<\/strong><\/h4>\n<p>\u307e\u305a\u306f\u3001\u6539\u6b63\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u7a0e\u7387\u306e\u6539\u6b63\u70b9\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p><strong>\u3010\u8868\uff11\u3011\u3000\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91330\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-1.png\" alt=\" \u6539\u6b63\u524d \u6539\u6b63\u5f8c \u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c \u958b\u59cb\u4e8b\u696d\u5e74\u5ea6 23.9\uff05 23.4\uff05 \u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c \u958b\u59cb\u4e8b\u696d\u5e74\u5ea6 23.9\uff05 23.2\uff05\" width=\"395\" height=\"165\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-1.png 527w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-1-300x125.png 300w\" sizes=\"(max-width: 395px) 100vw, 395px\" \/><\/a><\/p>\n<p><strong>\u3010\u8868\uff12\u3011\u3000\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63<\/strong>\uff08\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u9069\u7528\uff09<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91331\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-2.png\" alt=\" \u6539\u6b63\u524d \u6539\u6b63\u5f8c \u4ed8\u52a0\u4fa1\u5024\u5272 0.72\uff05 1.2\uff05 \u8cc7\u3000\u672c\u3000\u5272 0.3\uff05 0.5\uff05 \u6240 \u5f97 \u5272 \u5e74400\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97 3.1\uff05 \uff081.6\uff05\uff09 1.9\uff05 \uff080.3\uff05\uff09 \u5e74400\u4e07\u5186\u8d85 800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97 4.6\uff05 \uff082.3\uff05\uff09 2.7\uff05 \uff080.5\uff05\uff09 \u5e74800\u4e07\u5186\u8d85\u306e\u6240\u5f97 6.0\uff05 \uff083.1\uff05\uff09 3.6\uff05 \uff080.7\uff05\uff09\" width=\"460\" height=\"292\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-2.png 613w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-2-300x190.png 300w\" sizes=\"(max-width: 460px) 100vw, 460px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u6240\u5f97\u5272\u306e\u7a0e\u7387\u4e0b\u6bb5\u306e\u30ab\u30c3\u30b3\u5185\u306e\u7387\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u66ab\u5b9a\u63aa\u7f6e\u6cd5\u9069\u7528\u5f8c\u306e\u7a0e\u7387\u3067\u3042\u308a\u3001\u5f53\u8a72\u7a0e\u7387\u306e\u5236\u9650\u7a0e\u7387\u304c\u6a19\u6e96\u7a0e\u7387\u306e\uff12\u500d\uff08\u6539\u6b63\u524d\uff1a1.2\u500d\uff09\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -5px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\uff13\u4ee5\u4e0a\u306e\u90fd\u9053\u5e9c\u770c\u306b\u4e8b\u52d9\u6240\u53c8\u306f\u4e8b\u696d\u6240\u3092\u8a2d\u3051\u3066\u4e8b\u696d\u3092\u884c\u3046\u6cd5\u4eba\u306e\u6240\u5f97\u5272\u306b\u4fc2\u308b\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u306f\u306a\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -5px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u3053\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63\u306b\u4f34\u3044\u3001\u8ca0\u62c5\u5909\u52d5\u3092\u7de9\u548c\u3059\u308b\u305f\u3081\u306e\u6240\u8981\u306e\u8efd\u6e1b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><strong>\u3010\u8868\uff13\u3011\u3000\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63<\/strong>\uff08\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u9069\u7528\uff09<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91332\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-3.png\" alt=\"\u6539\u6b63\u524d \u6539\u6b63\u5f8c \u4ed8\u52a0\u4fa1\u5024\u5272\u984d\u3001\u8cc7\u672c\u5272\u984d\u53ca\u3073\u6240\u5f97\u5272\u984d\u306e\u5408\u7b97\u984d\u306b\u3088\u3063\u3066\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u8ab2\u7a0e\u3055\u308c\u308b\u6cd5\u4eba\u306e\u6240\u5f97\u5272\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u7387  93.5\uff05 414.2\uff05\" width=\"650\" height=\"102\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-3.png 870w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-3-300x46.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><strong>\u3010\u8868\uff14\u3011\u3000\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u6cd5\u4eba\u7a0e\u5272\u306e\u7a0e\u7387\u306e\u6539\u6b63<\/strong>\uff08\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u9069\u7528\uff09<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91333\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-4.png\" alt=\" \u6539\u6b63\u524d \u6539\u6b63\u5f8c \u6a19\u6e96\u7a0e\u7387 \u5236\u9650\u7a0e\u7387 \u6a19\u6e96\u7a0e\u7387 \u5236\u9650\u7a0e\u7387 \u9053\u5e9c\u770c\u6c11\u7a0e\u6cd5\u4eba\u7a0e\u5272 3.2\uff05 4.2\uff05 1.0\uff05 2.0\uff05 \u5e02\u753a\u6751\u6c11\u7a0e\u6cd5\u4eba\u7a0e\u5272 9.7\uff05 12.1\uff05 6.0\uff05 8.4\uff05\" width=\"592\" height=\"135\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-4.png 789w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-4-300x68.png 300w\" sizes=\"(max-width: 592px) 100vw, 592px\" \/><\/a><\/p>\n<p><strong>\u3010\u8868\uff15\u3011\u3000\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63<\/strong>\uff08\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u9069\u7528\uff09<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91334\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-5.png\" alt=\" \u6539\u6b63\u524d \u6539\u6b63\u5f8c \u5730\u65b9\u6cd5\u4eba\u7a0e 4.4\uff05 10.3\uff05\" width=\"299\" height=\"71\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-5.png 399w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-5-300x71.png 300w\" sizes=\"(max-width: 299px) 100vw, 299px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u8a2d\u4f8b\u306b\u3088\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u3053\u3053\u307e\u3067\u89e3\u8aac\u3057\u3066\u304d\u305f\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3066\u3001\u4ee5\u4e0b\u3001\u4ee3\u8868\u7684\u306a\uff13\u3064\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a2d\u4f8b\u3092\u7528\u3044\u3066\u89e3\u8aac\u3057\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3053\u3053\u3067\u3001\u4f4f\u6c11\u7a0e\u7b49\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f<a title=\"\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u3092\u8e0f\u307e\u3048\u305f\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3078\u306e\u5bfe\u5fdc\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u9069\u7528\u6307\u91dd\u306b\u304a\u3051\u308b\u9069\u7528\u7a0e\u7387\u306e\u5224\u5b9a\u57fa\u6e96\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-46\/\" target=\"_blank\">\u524d\u56de<\/a>\u63b2\u8f09\u306e\u8868\u3092\u518d\u63b2\u3057\u3066\u304a\u304f\u3002<\/p>\n<p><strong>\u203b\u518d\u63b2\u56f3\u203b\u3000\u4f4f\u6c11\u7a0e\u7b49\u306e\u53d6\u6271\u3044\uff08\uff13\u6708\u672b\u6c7a\u7b97\u4f1a\u793e\u3092\u60f3\u5b9a\uff09<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-90784\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu1-3.png\" alt=\"\" width=\"650\" height=\"249\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u6a19\u6e96\u7a0e\u7387\u53c8\u306f\u8d85\u904e\u7a0e\u7387\u306b\u3088\u308b\u7a0e\u7387<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -5px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u305f\u7a0e\u7387<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -5px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u306e\u6a19\u6e96\u7a0e\u7387\u306b\u3001\u6539\u6b63\u524d\u306e\u6761\u4f8b\u306e\u8d85\u904e\u8ab2\u7a0e\u306e\u7a0e\u7387\u304c\u6539\u6b63\u524d\u5730\u65b9\u7a0e\u6cd5\u306e\u6a19\u6e96\u7a0e\u7387\u3092\u8d85\u3048\u308b\u5dee\u5206\u3092\u8abf\u6574<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3008\u8a2d\u4f8b\uff11\u3009\u3000\u6a19\u6e96\u7a0e\u7387\u306e\u30b1\u30fc\u30b9<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800080;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u524d\u63d0\u6761\u4ef6<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\uff13\u6708\u672b\u6c7a\u7b97\u4f1a\u793e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4f1a\u793e\u306e\u6240\u5728\u5730\u306e\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306f\u6a19\u6e96\u7a0e\u7387\u306b\u3088\u308b\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u3092\u8ab2\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<p><strong>\u3010\u8868\uff16\u3011\u3000\u524d\u63d0\u3068\u306a\u308b\u7a0e\u7387<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91335\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-6.png\" alt=\" \u5e73\u621029\u5e743\u6708\u671f \u5e73\u621030\u5e743\u6708\u671f \u5e73\u621031\u5e743\u6708\u671f \u6cd5\u4eba\u7a0e 23.4\uff05 23.4\uff05 23.2\uff05 \u5730\u65b9\u6cd5\u4eba\u7a0e 4.4\uff05 10.3\uff05 10.3\uff05 \u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e 414.2\uff05(\u203b2) 414.2\uff05(\u203b2) 414.2\uff05(\u203b2) \u4f4f\u6c11\u7a0e\uff08\u6cd5\u4eba\u7a0e\u5272\uff09(\u203b1) 12.9\uff05 7.0\uff05 7.0\uff05 \u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09 3.6\uff05(\u203b2) 0.7\uff05(\u203b2) 3.6\uff05(\u203b2) 0.7\uff05(\u203b2) 3.6\uff05(\u203b2) 0.7\uff05(\u203b2)\" width=\"650\" height=\"212\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-6.png 936w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-6-300x98.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u306e\u7a0e\u7387\u3092\u5408\u7b97\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -5px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09\u306e\u4e0a\u6bb5\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7a0e\u7387\u3092\u542b\u3081\u305f\u4e8b\u696d\u7a0e\u7387\u3092\u793a\u3059\u3002\u4e0b\u6bb5\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u66ab\u5b9a\u63aa\u7f6e\u6cd5\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u63aa\u7f6e\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u8aad\u307f\u66ff\u3048\u3089\u308c\u3066\u3044\u308b\u5730\u65b9\u7a0e\u6cd5\u306e\u7a0e\u7387\u3092\u793a\u3059\u3002\u306a\u304a\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306f\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5ec3\u6b62\u3055\u308c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u5fa9\u5143\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u6539\u6b63\u5f8c\u7a0e\u7387\u7b49\u304c\u4e0d\u660e\u3067\u3042\u308b\u305f\u3081\u3001\u8a2d\u4f8b\u4e0a\u306f\u7a0e\u7387\u3092\u636e\u3048\u7f6e\u3044\u3066\u3044\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u4e0a\u8a18\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91336\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-7.png\" alt=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d \u6cd5\u4eba\u7a0e\u7387\u00d7(1\uff0b\u5730\u65b9\u6cd5\u4eba\u7a0e\u7387\uff0b\u4f4f\u6c11\u7a0e\u7387)\uff0b\u4e8b\u696d\u7a0e\u7387 1\uff0b\u4e8b\u696d\u7a0e\u7387\" width=\"650\" height=\"62\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-7.png 824w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-7-300x28.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>\u8a08\u7b97\u7d50\u679c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<p><span style=\"color: #333399;\">\u3010\u5e73\u621029\u5e74\uff13\u6708\u671f\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91337\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-8.png\" alt=\" \u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.4\uff05\u00d7(1\uff0b4.4\uff05\uff0b12.9\uff05)\uff0b(2.9\uff05\uff0b0.7\uff05) \uff1d29.97\uff05 1\uff0b(2.9\uff05\uff0b0.7\uff05)\" width=\"650\" height=\"65\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-8.png 864w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-8-300x29.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"color: #800000;\">\u3010\u5e73\u621030\u5e74\uff13\u6708\u671f\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91338\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-9.png\" alt=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.4\uff05\u00d7(1\uff0b10.3\uff05\uff0b7.0\uff05)\uff0b(2.9\uff05\uff0b0.7\uff05) \uff1d29.97\uff05 1\uff0b(2.9\uff05\uff0b0.7\uff05)\" width=\"650\" height=\"65\" \/><br \/>\n<span style=\"color: #006400;\">\u3010\u5e73\u621031\u5e74\uff13\u6708\u671f\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91340\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-10-2.png\" alt=\" \u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.2\uff05\u00d7(1\uff0b10.3\uff05\uff0b7.0\uff05)\uff0b(2.9\uff05\uff0b0.7\uff05) \uff1d29.74\uff05 1\uff0b(2.9\uff05\uff0b0.9\uff05)\" width=\"650\" height=\"65\" \/><\/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:#B22222;\">\n\t\t<p>\u524d\u8ff0\u306e\u901a\u308a\u5e73\u621028\u5e74\uff13\u670829\u65e5\u306b\u304a\u3044\u3066\u3001\u6539\u6b63\u7a0e\u6cd5\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5f53\u671f\u4ee5\u964d\u306f\u305d\u306e\u516c\u5e03\u3092\u5f85\u305f\u305a\u3057\u3066\u3001\u4e0a\u8a18\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306b\u57fa\u3065\u304d\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3008\u8a2d\u4f8b\uff12\u3009\u3000\u8d85\u904e\u8ab2\u7a0e\u306e\u7a0e\u7387\u306b\u3088\u308b\u30b1\u30fc\u30b9\uff08\u305d\u306e\uff11\uff09<\/strong><\/h4>\n<p style=\"padding-left: 60px;\"><strong>\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u304c\u6c7a\u7b97\u65e5\u4ee5\u524d\u306b<span style=\"text-decoration: underline;\">\u6210\u7acb\u3057<\/span>\u3001\u5f53\u8a72\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u53d7\u3051\u305f\u6539\u6b63\u6761\u4f8b\u304c\u5f53\u8a72\u6c7a\u7b97\u65e5\u306b<span style=\"text-decoration: underline;\">\u6210\u7acb\u3057\u3066\u3044\u308b<\/span>\u5834\u5408<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800080;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u524d\u63d0\u6761\u4ef6<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\uff13\u6708\u672b\u6c7a\u7b97\u4f1a\u793e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4f1a\u793e\u306e\u6240\u5728\u5730\u306e\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306f\u8d85\u904e\u8ab2\u7a0e\u306e\u7a0e\u7387\u306b\u3088\u308b\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u3092\u8ab2\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<p><strong>\u3010\u8868\uff17\u3011\u3000\u524d\u63d0\u3068\u306a\u308b\u7a0e\u7387<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91341\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-11.png\" alt=\"\u5e73\u621029\u5e743\u6708\u671f \u5e73\u621030\u5e743\u6708\u671f \u5e73\u621031\u5e743\u6708\u671f \u6cd5\u4eba\u7a0e 23.4\uff05 23.4\uff05 23.2\uff05 \u5730\u65b9\u6cd5\u4eba\u7a0e 4.4\uff05 10.3\uff05 10.3\uff05 \u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e 414.2\uff05(\u203b2) 414.2\uff05(\u203b2) 414.2\uff05(\u203b2) \u4f4f\u6c11\u7a0e\uff08\u6cd5\u4eba\u7a0e\u5272\uff09(\u203b1) \uff08\u8d85\u904e\u8ab2\u7a0e\u306b\u3088\u308b\u7a0e\u7387\uff09 16.3\uff05 10.4\uff05 10.4\uff05 \u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09 \uff08\u6a19\u6e96\u7a0e\u7387\uff09  \uff08\u8d85\u904e\u8ab2\u7a0e\u306b\u3088\u308b\u7a0e\u7387\uff09 3.6\uff05(\u203b2) 0.7\uff05(\u203b2) 0.9\uff05 3.6\uff05(\u203b2) 0.7\uff05(\u203b2) 0.9\uff05 3.6\uff05(\u203b2) 0.7\uff05(\u203b2) 0.9\uff05\" width=\"650\" height=\"298\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u306e\u7a0e\u7387\u3092\u5408\u7b97\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -5px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09\u306e\u4e0a\u6bb5\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7a0e\u7387\u3092\u542b\u3081\u305f\u4e8b\u696d\u7a0e\u7387\u3092\u793a\u3059\u3002\u4e0b\u6bb5\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u66ab\u5b9a\u63aa\u7f6e\u6cd5\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u63aa\u7f6e\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u8aad\u307f\u66ff\u3048\u3089\u308c\u3066\u3044\u308b\u5730\u65b9\u7a0e\u6cd5\u306e\u7a0e\u7387\u3092\u793a\u3059\u3002\u306a\u304a\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306f\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5ec3\u6b62\u3055\u308c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u5fa9\u5143\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u6539\u6b63\u5f8c\u7a0e\u7387\u7b49\u304c\u4e0d\u660e\u3067\u3042\u308b\u305f\u3081\u3001\u8a2d\u4f8b\u4e0a\u306f\u7a0e\u7387\u3092\u636e\u3048\u7f6e\u3044\u3066\u3044\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u4e0a\u8a18\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u3001\u524d\u8ff0\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u8a08\u7b97\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><span style=\"color: #333399;\">\u3010\u5e73\u621029\u5e74\uff13\u6708\u671f\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91342\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-12.png\" alt=\" \u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.4\uff05\u00d7(1\uff0b4.4\uff05\uff0b16.3\uff05)\uff0b(2.9\uff05\uff0b0.9\uff05) \uff1d30.87\uff05 1\uff0b(2.9\uff05\uff0b0.9\uff05)\" width=\"650\" height=\"65\" \/><br \/>\n<span style=\"color: #800000;\">\u3010\u5e73\u621030\u5e74\uff13\u6708\u671f\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91343\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-13.png\" alt=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.4\uff05\u00d7(1\uff0b10.3\uff05\uff0b10.4\uff05)\uff0b(2.9\uff05\uff0b0.9\uff05) \uff1d30.87\uff05 1\uff0b(2.9\uff05\uff0b0.9\uff05)\" width=\"650\" height=\"65\" \/><br \/>\n<span style=\"color: #006400;\">\u3010\u5e73\u621031\u5e74\uff13\u6708\u671f\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91344\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-14.png\" alt=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.2\uff05\u00d7(1\uff0b10.3\uff05\uff0b10.4\uff05)\uff0b(2.9\uff05\uff0b0.9\uff05) \uff1d30.64\uff05 1\uff0b(2.9\uff05\uff0b0.9\uff05)\" width=\"650\" height=\"65\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-14.png 862w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-14-300x30.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/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:#B22222;\">\n\t\t<p>\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u53ca\u3073\u305d\u308c\u3092\u53d7\u3051\u305f\u6539\u6b63\u6761\u4f8b\u304c\u3068\u3082\u306b\u6210\u7acb\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u6539\u6b63\u5f8c\u306e\u7a0e\u7387\u306b\u3088\u308a\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u7b97\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3008\u8a2d\u4f8b\uff13\u3009\u3000\u8d85\u904e\u8ab2\u7a0e\u306e\u7a0e\u7387\u306b\u3088\u308b\u30b1\u30fc\u30b9\uff08\u305d\u306e\uff12\uff09<\/strong><\/h4>\n<p style=\"padding-left: 60px;\"><strong>\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u304c\u6c7a\u7b97\u65e5\u4ee5\u524d\u306b<span style=\"text-decoration: underline;\">\u6210\u7acb\u3057<\/span>\u3001\u5f53\u8a72\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u53d7\u3051\u305f\u6539\u6b63\u6761\u4f8b\u304c\u5f53\u8a72\u6c7a\u7b97\u65e5\u306b<span style=\"text-decoration: underline;\">\u6210\u7acb\u3057\u3066\u3044\u306a\u3044<\/span>\u5834\u5408<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800080;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u524d\u63d0\u6761\u4ef6<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\uff13\u6708\u672b\u6c7a\u7b97\u4f1a\u793e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4f1a\u793e\u306e\u6240\u5728\u5730\u306e\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306f\u8d85\u904e\u7a0e\u7387\u306b\u3088\u308b\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u3092\u8ab2\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u306f\u6210\u7acb\u6e08\u307f\u3067\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u306e\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09\u306e\u6a19\u6e96\u7a0e\u7387\u306f\u6539\u6b63\u6e08\u307f\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u306e\u8d85\u904e\u8ab2\u7a0e\u306b\u3088\u308b\u7a0e\u7387\u3092\u5b9a\u3081\u305f\u6539\u6b63\u6761\u4f8b\u306f\u6c7a\u7b97\u65e5\uff08\u5e73\u621028\u5e74\uff13\u670831\u65e5\uff09\u3067\u672a\u6210\u7acb\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<p><strong>\u3010\u8868\uff18\u3011\u3000\u524d\u63d0\u3068\u306a\u308b\u7a0e\u7387<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-15.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91345\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-15.png\" alt=\" \u5e73\u621028\u5e74 3\u6708\u671f \u5e73\u621029\u5e74 3\u6708\u671f \u5e73\u621030\u5e74 3\u6708\u671f \u5e73\u621031\u5e74 3\u6708\u671f \u6cd5\u4eba\u7a0e 23.9\uff05 23.4\uff05 23.4\uff05 23.2\uff05 \u5730\u65b9\u6cd5\u4eba\u7a0e 4.4\uff05 4.4\uff05 10.3\uff05 10.3\uff05 \u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e(\u203b2) 93.5\uff05(\u203b3) 414.2\uff05(\u203b3) 414.2\uff05(\u203b3) 414.2\uff05(\u203b3) \u4f4f\u6c11\u7a0e\uff08\u6cd5\u4eba\u7a0e\u5272\uff09(\u203b1) \uff08\u8d85\u904e\u8ab2\u7a0e\u306b\u3088\u308b\u7a0e\u7387\uff09 16.3\uff05 16.3\uff05 10.4\uff05 10.4\uff05 \u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09 \uff08\u6a19\u6e96\u7a0e\u7387\uff09(\u203b2)  \uff08\u8d85\u904e\u8ab2\u7a0e\u306b\u3088\u308b\u7a0e\u7387\uff09 6.0\uff05(\u203b3) 3.1\uff05(\u203b3) 3.4\uff05 3.6\uff05(\u203b3) 0.7\uff05(\u203b3) \u672a\u5b9a(\u203b4) 3.6\uff05(\u203b3) 0.7\uff05(\u203b3) \u672a\u5b9a(\u203b4) 3.6\uff05(\u203b3) 0.7\uff05(\u203b3) \u672a\u5b9a(\u203b4)\" width=\"650\" height=\"316\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-15.png 951w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-15-300x145.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u3068\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u6cd5\u4eba\u7a0e\u5272\u306e\u7a0e\u7387\u3092\u5408\u7b97\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -5px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -5px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09\u306e\u4e0a\u6bb5\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7a0e\u7387\u3092\u542b\u3081\u305f\u4e8b\u696d\u7a0e\u7387\u3092\u793a\u3059\u3002\u4e0b\u6bb5\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u66ab\u5b9a\u63aa\u7f6e\u6cd5\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u63aa\u7f6e\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u8aad\u307f\u66ff\u3048\u3089\u308c\u3066\u3044\u308b\u5730\u65b9\u7a0e\u6cd5\u306e\u7a0e\u7387\u3092\u793a\u3059\u3002\u306a\u304a\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306f\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5ec3\u6b62\u3055\u308c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u5fa9\u5143\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u6539\u6b63\u5f8c\u7a0e\u7387\u7b49\u304c\u4e0d\u660e\u3067\u3042\u308b\u305f\u3081\u3001\u8a2d\u4f8b\u4e0a\u306f\u7a0e\u7387\u3092\u636e\u3048\u7f6e\u3044\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -5px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u53d7\u3051\u305f\u6539\u6b63\u6761\u4f8b\u304c\u6c7a\u7b97\u65e5\uff08\u5e73\u621028\u5e74\uff13\u670831\u65e5\uff09\u306b\u304a\u3044\u3066\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u672a\u5b9a\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09\u306e\u8d85\u904e\u8ab2\u7a0e\u306e\u7a0e\u7387\u306e\u7b97\u5b9a<\/strong><\/p>\n<p>\u4f1a\u793e\u6240\u5728\u5730\u306e\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u304a\u3044\u3066\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09\u306b\u3064\u3044\u3066\u8d85\u904e\u8ab2\u7a0e\u306b\u3088\u308b\u7a0e\u7387\u304c\u63a1\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u304c\u6210\u7acb\u3057\u3001\u3053\u308c\u3092\u53d7\u3051\u305f\u6539\u6b63\u6761\u4f8b\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09\u306e\u7a0e\u7387\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u672c\u9069\u7528\u6307\u91dd\u306f\u305d\u306e\u7b2c\uff18\u9805\u306b\u304a\u3044\u3066\u6b21\u306e\uff12\u3064\u306e\u65b9\u6cd5\u3092\u4f8b\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-16.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91346\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-16.png\" alt=\"\u672c\u9069\u7528\u6307\u91dd\u7b2c\uff18\u9805\u3000\u8d85\u904e\u8ab2\u7a0e\u7a0e\u7387\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u8981\u7d04  \u3008\u9078\u629e\u80a2\u2460\u3009 \u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e \u6a19\u6e96\u7a0e\u7387 \uff0b \u6c7a\u7b97\u65e5\u73fe\u5728\u306e \u6761\u4f8b\u306e\u8d85\u904e\u7a0e\u7387 \uff0d \u6c7a\u7b97\u65e5\u73fe\u5728\u306e \u5730\u65b9\u7a0e\u6cd5\u7b49\u306e \u6a19\u6e96\u7a0e\u7387  \u3008\u9078\u629e\u80a2\u2461\u3009 \u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e \u6a19\u6e96\u7a0e\u7387 \u00d7 \u6c7a\u7b97\u65e5\u73fe\u5728\u306e \u6761\u4f8b\u306e\u8d85\u904e\u7a0e\u7387 \u00f7 \u6c7a\u7b97\u65e5\u73fe\u5728\u306e \u5730\u65b9\u7a0e\u6cd5\u7b49\u306e \u6a19\u6e96\u7a0e\u7387\" width=\"650\" height=\"393\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-16.png 856w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-16-300x181.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e0a\u8a18\u306e\u7d50\u679c\u3068\u3057\u3066\u5f97\u3089\u308c\u305f\u7a0e\u7387\u304c\u3001\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5236\u9650\u7a0e\u7387\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u5236\u9650\u7a0e\u7387\u3068\u3059\u308b\u3002<\/span><\/p>\n<p><strong>\u3010\u8868\uff18\u3011<\/strong>\u3092\u524d\u63d0\u3068\u3057\u3066\u8d85\u904e\u8ab2\u7a0e\u306e\u7a0e\u7387\u3092\u7b97\u5b9a\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<ul>\n<li><strong>\u3008\u9078\u629e\u80a2\u2460\u3009<\/strong>\u306e\u65b9\u6cd5\u306b\u3088\u308b\u5834\u5408\uff1a0.7\uff05\uff0b\uff083.4\uff05\uff0d3.1\uff05\uff09\uff1d1.0\uff05<\/li>\n<li><strong>\u3008\u9078\u629e\u80a2\u2461\u3009<\/strong>\u306e\u65b9\u6cd5\u306b\u3088\u308b\u5834\u5408\uff1a0.7\uff05\u00d7\uff083.4\uff05\u00f73.1\uff05\uff09\uff1d0.8\uff05<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a<\/strong><\/p>\n<p><strong>\u3010\u8868\uff18\u3011<\/strong>\u53ca\u3073<strong>\u2460<\/strong>\u306e\u7d50\u679c\u306b\u57fa\u3065\u304d\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u8a08\u7b97\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><strong>\u3008\u9078\u629e\u80a2\u2460\u3009\u306e\u65b9\u6cd5\u306b\u3088\u308b\u5834\u5408<\/strong><br \/>\n<span style=\"color: #333399;\">\u3010\u5e73\u621029\u5e74\uff13\u6708\u671f\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91347\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-17.png\" alt=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.4\uff05\u00d7(1\uff0b4.4\uff05\uff0b16.3\uff05)\uff0b(2.9\uff05\uff0b1.0\uff05) \uff1d30.94\uff05 1\uff0b(2.9\uff05\uff0b1.0\uff05)\" width=\"650\" height=\"65\" \/><br \/>\n<span style=\"color: #800000;\">\u3010\u5e73\u621030\u5e74\uff13\u6708\u671f\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91348\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-18.png\" alt=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.4\uff05\u00d7(1\uff0b10.3\uff05\uff0b10.4\uff05)\uff0b(2.9\uff05\uff0b1.0\uff05) \uff1d30.94\uff05 1\uff0b(2.9\uff05\uff0b1.0\uff05)\" width=\"650\" height=\"65\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-18.png 865w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-18-300x29.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"color: #006400;\">\u3010\u5e73\u621031\u5e74\uff13\u6708\u671f\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91349\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-19.png\" alt=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.2\uff05\u00d7(1\uff0b10.3\uff05\uff0b10.4\uff05)\uff0b(2.9\uff05\uff0b1.0\uff05) \uff1d30.70\uff05 1\uff0b(2.9\uff05\uff0b1.0\uff05)\" width=\"650\" height=\"65\" \/><\/p>\n<p><strong>\u3008\u9078\u629e\u80a2\u2461\u3009\u306e\u65b9\u6cd5\u306b\u3088\u308b\u5834\u5408<\/strong><br \/>\n<span style=\"color: #333399;\">\u3010\u5e73\u621029\u5e74\uff13\u6708\u671f\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91350\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-20.png\" alt=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.4\uff05\u00d7(1\uff0b4.4\uff05\uff0b16.3\uff05)\uff0b(2.9\uff05\uff0b0.8\uff05) \uff1d30.80\uff05 1\uff0b(2.9\uff05\uff0b0.8\uff05)\" width=\"650\" height=\"65\" \/><br \/>\n<span style=\"color: #800000;\">\u3010\u5e73\u621030\u5e74\uff13\u6708\u671f\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91351\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-21.png\" alt=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.4\uff05\u00d7(1\uff0b10.3\uff05\uff0b10.4\uff05)\uff0b(2.9\uff05\uff0b0.8\uff05) \uff1d30.80\uff05 1\uff0b(2.9\uff05\uff0b0.8\uff05)\" width=\"650\" height=\"65\" \/><br \/>\n<span style=\"color: #006400;\">\u3010\u5e73\u621031\u5e74\uff13\u6708\u671f\u3011<\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-91352\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/03\/zeikohka-H28zeiritsu2-22.png\" alt=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.2\uff05\u00d7(1\uff0b10.3\uff05\uff0b10.4\uff05)\uff0b(2.9\uff05\uff0b0.8\uff05) \uff1d30.57\uff05 1\uff0b(2.9\uff05\uff0b0.8\uff05)\" width=\"650\" height=\"65\" \/><\/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:#B22222;\">\n\t\t<p>\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u53d7\u3051\u305f\u6539\u6b63\u6761\u4f8b\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u6a19\u6e96\u7a0e\u7387\u306b\u6539\u6b63\u524d\u306e\u6761\u4f8b\u306e\u8d85\u904e\u8ab2\u7a0e\u306e\u7a0e\u7387\u304c\u6539\u6b63\u524d\u5730\u65b9\u7a0e\u6cd5\u306e\u6a19\u6e96\u7a0e\u7387\u3092\u8d85\u3048\u308b\u5dee\u5206\u306e\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u8a08\u7b97\u306b\u3042\u305f\u3063\u3066\u306e\u8d85\u904e\u8ab2\u7a0e\u306e\u7a0e\u7387\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<\/div>\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\uff0d\u307e\u3068\u3081\uff0d<\/strong><\/h4>\n<p>\uff12\u56de\u306b\u308f\u305f\u3063\u3066\u89e3\u8aac\u3092\u884c\u3063\u3066\u304d\u305f\u304c\u3001\u6539\u6b63\u7a0e\u6cd5\u3082\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3001\u3044\u3088\u3044\u3088\u3053\u306e\uff13\u6708\u6c7a\u7b97\u304b\u3089\u672c\u9069\u7528\u6307\u91dd\u306b\u57fa\u3065\u3044\u3066\u7a0e\u52b9\u679c\u306e\u8a08\u7b97\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u53d7\u3051\u305f\u6539\u6b63\u6761\u4f8b\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u8d85\u904e\u8ab2\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3082\u3001\u3053\u308c\u307e\u3067\u5b9f\u52d9\u306e\u4e2d\u3067\u884c\u308f\u308c\u3066\u304d\u305f\u5dee\u5206\u306e\u8abf\u6574\u65b9\u6cd5\u304c\u4f8b\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u5b9f\u52d9\u7684\u306b\u5927\u304d\u306a\u6df7\u4e71\u306f\u306a\u3044\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u7a0e\u7387\u5909\u66f4\u306b\u4f34\u3046\u5f71\u97ff\u7b49\u304c\u65e9\u3044\u6bb5\u968e\u3067\u628a\u63e1\u3055\u308c\u3001\u6c7a\u7b97\u30fb\u958b\u793a\u696d\u52d9\u306e\u5186\u6ed1\u5316\u306b\u5927\u304d\u304f\u5bc4\u4e0e\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u7a3f\u516c\u958b\u6642\u70b9\u3067\u306f\u60c5\u5831\u304c\u78ba\u8a8d\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u6771\u4eac\u90fd\u53ca\u3073\u5927\u962a\u5e9c\u306e\u8d85\u904e\u8ab2\u7a0e\u306b\u3088\u308b\u7a0e\u7387\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u60c5\u5831\u78ba\u8a8d\u5f8c\u3001\u4e0b\u90e8\u306b\u8ffd\u8a18\u3068\u3057\u3066\u88dc\u8db3\u3055\u305b\u3066\u3044\u305f\u3060\u304f\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<\/div>\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:#B22222;\">\n\t\t<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5404\u90fd\u5e9c\u770c\u306e\u8d85\u904e\u8ab2\u7a0e\u7a0e\u7387\u306b\u95a2\u3059\u308b\u6761\u4f8b\u304c\u51fa\u63c3\u3046\uff5e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u306e\u5b9f\u52d9\u5bfe\u5fdc\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-17\/\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/a>\u3000<span style=\"color: #b22222;\">2016\/4\/7\u516c\u958b<\/span><br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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title=\"\u6771\u4eac\u90fd\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.tax.metro.tokyo.jp\/oshirase\/2016\/20160331.pdf\" target=\"_blank\">\u6771\u4eac\u90fd<\/a>\uff08\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u6cd5\u4eba\u306b\u4fc2\u308b\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff09<\/li>\n<li><a title=\"\u5175\u5eab\u770c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/web.pref.hyogo.jp\/pa04\/pa04_000000008.html#h054\" target=\"_blank\">\u5175\u5eab\u770c<\/a>\u3000\u203b\u5e73\u621028\u5e74\u5ea6\u6539\u6b63\u3092\u53d7\u3051\u305f\u8d85\u904e\u7a0e\u7387\u306e\u53cd\u6620\u6e08\u307f<\/li>\n<li><a title=\"\u5927\u962a\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.pref.osaka.lg.jp\/zei\/alacarte\/hojin-h26zeikai.html#hou3\" target=\"_blank\">\u5927\u962a\u5e9c<\/a>\uff08\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u6cd5\u4eba\u5e9c\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\uff09<\/li>\n<li><a title=\"\u5bae\u57ce\u770c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.pref.miyagi.jp\/soshiki\/zeimu\/houjinjigyou-zeritsu.html\" target=\"_blank\">\u5bae\u57ce\u770c<\/a>\u3000\u203b\u5e73\u621028\u5e74\u5ea6\u6539\u6b63\u3092\u53d7\u3051\u305f\u8d85\u904e\u7a0e\u7387\u306e\u53cd\u6620\u6e08\u307f<\/li>\n<li><a title=\"\u9759\u5ca1\u770c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.pref.shizuoka.jp\/soumu\/so-140\/documents\/28zeiritu.pdf\" target=\"_blank\">\u9759\u5ca1\u770c<\/a>\u3000\u203b\u5e73\u621028\u5e74\u5ea6\u6539\u6b63\u3092\u53d7\u3051\u305f\u8d85\u904e\u7a0e\u7387\u306e\u53cd\u6620\u6e08\u307f<\/li>\n<li><a title=\"\u611b\u77e5\u770c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.pref.aichi.jp\/soshiki\/zeimu\/0000082029.html\" target=\"_blank\">\u611b\u77e5\u770c<\/a>\uff08\u6cd5\u4eba\u770c\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff09<\/li>\n<li><a title=\"\u4eac\u90fd\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.pref.kyoto.jp\/zeimu\/heisei28nendozeiseikaisei.html\" target=\"_blank\">\u4eac\u90fd\u5e9c<\/a>\uff08\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u5e9c\u7a0e\u95a2\u4fc2\uff09\u306e\u3046\u3061\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u65bd\u884c\u5206\u306e\u6982\u8981\uff09<\/li>\n<li><a title=\"\u795e\u5948\u5ddd\u770c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.pref.kanagawa.jp\/uploaded\/attachment\/815472.pdf\" target=\"_blank\">\u795e\u5948\u5ddd\u770c<\/a>\uff08\u795e\u5948\u5ddd\u770c\u306b\u304a\u3051\u308b\u6cd5\u4eba\u770c\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7a0e\u7387 \uff08\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u5206\u7528\uff09\uff09<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/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>\u672c\u9023\u8f09\u3067\u306f\u524d\u56de\u3001\u5e73\u621028\u5e74\uff13\u670814\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304c\u516c\u8868\u3057\u305f\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c27\u53f7\u3001\u4ee5\u4e0b\u300c\u672c\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u3001\u5f93\u524d\u306e\u53d6\u6271\u3044\u304b\u3089\u306e\u5909\u66f4\u70b9\uff08\u516c\u5e03\u65e5\u57fa\u6e96\u304b\u3089\u6210\u7acb\u65e5\u57fa\u6e96\u3078\u306e\u5909\u66f4\uff09\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u305f\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":[178,257,167,182,290,232],"tags":[611,626,373,433],"backnumber":[1838],"series":[930],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:22:22","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/91329"}],"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=91329"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/91329\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=91329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=91329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=91329"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=91329"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=91329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}