{"id":93119,"date":"2016-04-14T10:14:19","date_gmt":"2016-04-14T01:14:19","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=93119"},"modified":"2016-04-13T17:20:37","modified_gmt":"2016-04-13T08:20:37","slug":"tax-article-203","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-203\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301080\u3011\u3000\u3014\u7b2c\uff19\u7ae0\u3015\u4ee3\u8868\u7684\u306a\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\uff08\u305d\u306e\uff18\uff1a\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u610f\u7fa9\u2460\u300d\uff08\u6700\u5224\u662d30.\uff13.23\uff09\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301080\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3014\u7b2c\uff19\u7ae0\u3015\u4ee3\u8868\u7684\u306a\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u305d\u306e\uff18\uff1a\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u610f\u7fa9\u2460\u300d\uff08\u6700\u5224\u662d30.\uff13.23\uff09\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7acb\u6b63\u5927\u5b66\u6cd5\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5cf6\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u3053\u306e\u5224\u4f8b\u306f\u3001\u304b\u306e\u5927\u5cf6\u8a34\u8a1f\u6700\u9ad8\u88c1\u5224\u6c7a\uff08<a title=\"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301072\u3011\u3000\u3014\u7b2c\uff18\u7ae0\u3015\u5224\u6c7a\u3092\u8aad\u3080\uff08\u305d\u306e\uff18\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-183\/\" target=\"_blank\">\u301072\u3011<\/a>\u53c2\u7167\uff09\u304c\u3068\u3063\u3066\u4ee3\u308f\u308b\u307e\u3067\u3001\u30b8\u30e5\u30ea\u30b9\u30c8\u5225\u518a\u306e\u79df\u7a0e\u5224\u4f8b\u767e\u9078\u306b\u304a\u3044\u3066\u3001\u5dfb\u982d\u3092\u98fe\u3063\u3066\u3044\u305f\u5224\u4f8b\u3067\u3042\u308b\u3002\u3088\u3063\u3066\u79df\u7a0e\u5224\u4f8b\u767e\u9078\u306e\u521d\u7248\u53ca\u3073\u7b2c\uff12\u7248\u306f\u3053\u306e\u5224\u4f8b\u304c\u5dfb\u982d\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u304b\u3089\u3082\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u61b2\u6cd584\u6761\u3068\u306e\u95a2\u4fc2\u306b\u304a\u3044\u3066\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u610f\u7fa9\u306b\u3064\u304d\u3001\u6700\u9ad8\u88c1\u306e\u5927\u6cd5\u5ef7\u306b\u304a\u3044\u3066\u660e\u3089\u304b\u306b\u3057\u305f\u91cd\u8981\u306a\u5224\u6c7a\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u8a34\u8a1f\u81ea\u4f53\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u304a\u3051\u308b\u540d\u7fa9\u4eba\u8ab2\u7a0e\u4e3b\u7fa9\u306b\u3064\u3044\u3066\u4e89\u308f\u308c\u305f\u4e8b\u6848\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u5224\u6c7a\u306e\u610f\u7fa9\u306f\u5927\u304d\u3044\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u4eca\u56de\u3088\u308a\u3053\u306e\u4e8b\u6848\u3092\u89e3\u8aac\u3057\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/h4>\n<p>\uff38\uff08\u539f\u544a\u30fb\u63a7\u8a34\u4eba\u30fb\u4e0a\u544a\u4eba\uff09\u306f\u3001\u662d\u548c26\u5e74\uff12\u6708\u306b\u8a34\u5916\uff21\u306b\u305d\u306e\u6240\u6709\u3059\u308b\u571f\u5730\u3092\u8b72\u6e21\u3057\u3001\u540c\u6708\u306b\u79fb\u8ee2\u767b\u8a18\u3092\u5b8c\u4e86\u3057\u305f\u3002\u3057\u304b\u3057\u5927\u962a\u5e02\u5317\u533a\u9577\uff08\u6761\u4f8b\u306b\u3088\u308a\u3001\u5e02\u9577\u304b\u3089\u306e\u6a29\u9650\u79fb\u8b72\u304c\u3042\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\uff09\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u305d\u306e\u5e74\u306e\uff11\u6708\uff11\u65e5\u3092\u8ce6\u8ab2\u671f\u65e5\u3068\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u306e\u6240\u6709\u8005\u306b\u8ab2\u3059\u308b\u65e8\uff08\u5730\u65b9\u7a0e\u6cd5343\u6761\uff11\u9805\u30fb359\u6761\uff09\u3001\u307e\u305f\u3001\u6240\u6709\u8005\u3068\u306f\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u571f\u5730\u53f0\u5e33\u82e5\u3057\u304f\u306f\u571f\u5730\u88dc\u5145\u8ab2\u7a0e\u53f0\u5e33\u306b\u6240\u6709\u8005\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u8005\u3092\u3044\u3046\u65e8\uff08\u540c343\u6761\uff12\u9805\uff09\u306e\u5730\u65b9\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\uff38\u306b\u5bfe\u3057\u3066\u3001\u662d\u548c26\u5e74\u5206\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3092\u8ce6\u8ab2\u3057\u305f\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\uff38\uff08\u539f\u544a\u30fb\u63a7\u8a34\u4eba\u30fb\u4e0a\u544a\u4eba\uff09\u306f\u3001\u571f\u5730\u306b\u5bfe\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u305d\u306e\u5404\u7d0d\u671f\u5f53\u6642\u306e\u6240\u6709\u8005\u306b\u8ab2\u305b\u3089\u308b\u3079\u304d\u3067\u3042\u308a\u3001\uff14\u6708\u4ee5\u5f8c\u3092\u7d0d\u671f\u3068\u3059\u308b\u662d\u548c26\u5e74\u5ea6\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u540c\u5e74\uff12\u6708\u306b\u6240\u6709\u6a29\u3092\u55aa\u5931\u3057\u305f\u539f\u544a\u306b\u8ab2\u305b\u3089\u308b\u3079\u304d\u3082\u306e\u3067\u306f\u306a\u3044\u65e8\u3001\u4e3b\u5f35\u3057\u3001\u5f53\u8a72\u8ab2\u7a0e\u51e6\u5206\u304c\u9055\u6cd5\u3067\u3042\u308b\u3068\u3057\u3066\u53d6\u6d88\u3092\u6c42\u3081\u3066\u8a34\u3048\u3092\u63d0\u8d77\u3057\u305f\u3002<!--more--><\/p>\n<p>\u306a\u304a\uff38\u306f\u3001\u662d\u548c26\u5e74\u7b2c\uff14\u671f\u5206\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ce6\u8ab2\u51e6\u5206\u306b\u5bfe\u3057\u3066\u305d\u306e\u9055\u6cd5\u3067\u3042\u308b\u3053\u3068\u3092\u4e3b\u5f35\u3057\u3066\u3044\u308b\u304c\u3001\u540c\u6642\u306b\u3059\u3067\u306b\u7d0d\u4ed8\u6e08\u307f\u306e\u7b2c\uff12\u671f\u53ca\u3073\u7b2c\uff13\u671f\u306e\u7a0e\u984d\u306e\u8ce6\u8ab2\u3082\u9055\u6cd5\u3068\u3057\u3001\u305d\u306e\u7d0d\u4ed8\u6e08\u307f\u306e\u91d1\u984d\u306e\u8fd4\u9084\u8acb\u6c42\u3082\u6c42\u3081\u3066\u3044\u308b\u4e8b\u6848\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u95a2\u4fc2\u6761\u6587<\/strong><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u5730\u65b9\u7a0e\u6cd5<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c343\u6761\u3000\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6240\u6709\u8005\uff08\u7565\uff09\u306b\u8ab2\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: 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style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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style=\"text-align: center;\"><strong><span style=\"color: #808080;\">\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/span><\/strong><\/p>\n<p style=\"text-align: left;\">\u6b21\u56de\u306f\u3053\u306e\u4e8b\u6848\u306e\u6700\u9ad8\u88c1\u5224\u6c7a\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304f\u3002<\/p>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u7d9a\u304f\uff09<\/span><\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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>\u3053\u306e\u5224\u4f8b\u306f\u3001\u304b\u306e\u5927\u5cf6\u8a34\u8a1f\u6700\u9ad8\u88c1\u5224\u6c7a\uff08\u301072\u3011\u53c2\u7167\uff09\u304c\u3068\u3063\u3066\u4ee3\u308f\u308b\u307e\u3067\u3001\u30b8\u30e5\u30ea\u30b9\u30c8\u5225\u518a\u306e\u79df\u7a0e\u5224\u4f8b\u767e\u9078\u306b\u304a\u3044\u3066\u3001\u5dfb\u982d\u3092\u98fe\u3063\u3066\u3044\u305f\u5224\u4f8b\u3067\u3042\u308b\u3002\u3088\u3063\u3066\u79df\u7a0e\u5224\u4f8b\u767e\u9078\u306e\u521d\u7248\u53ca\u3073\u7b2c2\u7248\u306f\u3053\u306e\u5224\u4f8b\u304c\u5dfb\u982d\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u3053\u306e\u3053\u3068\u304b\u3089\u3082\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u61b2\u6cd584\u6761\u3068\u306e\u95a2\u4fc2\u306b\u304a\u3044\u3066\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u610f\u7fa9\u306b\u3064\u304d\u3001\u6700\u9ad8\u88c1\u306e\u5927\u6cd5\u5ef7\u306b\u304a\u3044\u3066\u660e\u3089\u304b\u306b\u3057\u305f\u91cd\u8981\u306a\u5224\u6c7a\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":840,"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":[163,366],"backnumber":[1840],"series":[1146],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 23:41:51","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/93119"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=93119"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/93119\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=93119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=93119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=93119"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=93119"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=93119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}