{"id":93153,"date":"2016-04-28T10:14:48","date_gmt":"2016-04-28T01:14:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=93153"},"modified":"2016-04-27T19:38:34","modified_gmt":"2016-04-27T10:38:34","slug":"tax-article-204","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-204\/","title":{"rendered":"\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\u305f\u3081\u306e\u7a0e\u6cd5\u306e\u5b66\u3073\u65b9\u301081\u3011\u3000\u3014\u7b2c\uff19\u7ae0\u3015\u4ee3\u8868\u7684\u306a\u7a0e\u52d9\u5224\u4f8b\u3092\u8aad\u3080\uff08\u305d\u306e\uff19\uff1a\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u610f\u7fa9\u2461\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\u301081\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-203\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e\u7b2c\u4e00\u5be9\u30fb\u7b2c\u4e8c\u5be9\u306b\u7d9a\u304d\u3001\u6700\u9ad8\u88c1\u5224\u6c7a\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304f\u3002<\/p>\n<p>\u3053\u308c\u306f\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3066\u5224\u6c7a\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u308c\u3092\u5165\u624b\u3057\u3001\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div 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3px;\"><strong>\u2461\u3000\u662d\u548c22\u5e74\uff13\u6708\u6cd5\u5f8b32\u53f7\u5730\u65b9\u7a0e\u6cd5\u6539\u6b63\u5f8c<\/strong><\/p>\n<p>\u3053\u306e\u6539\u6b63\u6cd5\u306b\u3088\u308a\u5730\u79df\u306f\u56fd\u7a0e\u3067\u306f\u306a\u304f\u5730\u65b9\u7a0e\u3068\u3055\u308c\u305f\uff08\u306a\u304a\u662d\u548c15\u5e74\u3088\u308a\u5730\u65b9\u5206\u4e0e\u7a0e\u3068\u3057\u3066\u4e00\u5b9a\u5272\u5408\u304c\u90fd\u9053\u5e9c\u770c\u306b\u9084\u4ed8\u3055\u308c\u3066\u3044\u305f\uff09\u3002\u305d\u3057\u3066\u5730\u65b9\u7a0e\u6cd5\u306f\u3001\u7b2c10\u6761\u306b\u3088\u308a\u5e74\u7a0e\u306e\u3082\u306e\u3067\u8ce6\u8ab2\u671f\u65e5\u5f8c\u306b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5909\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u6708\u5272\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u306b\u3057\u306a\u304c\u3089\u3001\u305d\u306e\u7b2c46\u6761\u306e\uff12\u3067\u5730\u79df\u306b\u3064\u3044\u3066\u306f\u3053\u306e10\u6761\u306e\u9069\u7528\u304c\u9664\u5916\u3055\u308c\u3001\u5909\u52d5\u306b\u95a2\u3059\u308b\u6309\u5206\u7b49\u306f\u3057\u306a\u3044\u3053\u3068\u306b\u3057\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u5730\u79df\u306e\u8ce6\u8ab2\u671f\u65e5\u306f\uff14\u6708\uff11\u65e5\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u662d\u548c23\u5e74\u6cd5\u5f8b110\u53f7\u5730\u65b9\u7a0e\u6cd5<\/strong><\/p>\n<p>\u4e0a\u8a18\u662d\u548c22\u5e74\u5730\u65b9\u7a0e\u6cd5\u3068\u5b9f\u8cea\u306f\u540c\u3058\u3002\u305f\u3060\u3057\u5730\u79df\u306b\u3064\u3044\u3066\u306e\u7b2c10\u6761\u306e\u9069\u7528\u9664\u5916\u306f\u3001\u7b2c46\u6761\u306e\uff12\u3067\u306f\u306a\u304f\u7b2c53\u6761\uff12\u9805\u3067\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463\u3000\u662d\u548c25\u5e74\uff17\u6708\u6cd5\u5f8b226\u53f7\u5730\u65b9\u7a0e\u6cd5\uff08\u73fe\u884c\u6cd5<\/strong>\uff08\u5f53\u6642\uff1a\u7b46\u8005\u6ce8\uff09<strong>\uff09<\/strong><\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u306a\u308a\u3001\u8ce6\u8ab2\u671f\u65e5\u3092\uff11\u6708\uff11\u65e5\u3068\u3057\u305f\u3002<\/p>\n<\/div>\n<p>\u305d\u3057\u3066\u300c\u65b0\u6cd5\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\u6cd5\uff09\u306b\u3088\u308c\u3070\u6bce\uff11\u6708\uff11\u65e5\u306b\u8aa4\u3042\u308c\u3070\u305d\u306e\u5e74\u4e2d\uff11\u5e74\u306e\u4e45\u3057\u304d\u306b\u6e09\u308a\u3053\u306e\u8aa4\u3092\u4fee\u6b63\u3057\u65b9\u6cd5\u304c\u306a\u3044\u3002\u305d\u306e\u4e0d\u90fd\u5408\u3001\u4e0d\u516c\u5e73\u3001\u4e0d\u5408\u7406\u305f\u308b\u3084\u524d\u8005\uff08\u65e7\u6cd5\uff09\u306e\u6bd4\u3067\u306f\u306a\u3044\u3002\u672c\u6765\u672c\u7a0e\u306f\u571f\u5730\u306b\u95a2\u3059\u308b\u9650\u308a\u3001\u5730\u79df\u3068\u7570\u306a\u308b\u51e6\u304c\u7121\u3044\u4ee5\u4e0a\u306f\u3001\u65e7\u6cd5\u306b\u304a\u3051\u308b\u6bd4\u8f03\u7684\u5229\u4fbf\u3001\u516c\u6b63\u3092\u8003\u616e\u3057\u305d\u306e\u89e3\u91c8\u3092\u5408\u7406\u5316\u3057\u6cd5\u306e\u6b20\u7f3a\u3092\u89e3\u91c8\u306b\u3088\u308a\u3066\u4fee\u6b63\u7de9\u548c\u3057\u3066\u7d0d\u7a0e\u306b\u4ed8\u304d\u56fd\u6c11\u306b\u5fc5\u8981\u7684\u5bb3\u60aa\u611f\u3092\u9664\u53bb\u3059\u308b\u52aa\u529b\u3092\u3059\u308b\u3053\u3068\u304c\u516c\u50d5\u305f\u308b\u516c\u52d9\u54e1\u3001\u7279\u306b\u88c1\u5224\u5b98\u306e\u7fa9\u52d9\u3067\u3042\u308b\u300d\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff16\u3000\u300c\u516c\u5171\u306e\u798f\u7949\u300d\u306e\u610f\u7fa9<\/strong><\/h4>\n<p>\u5c11\u3057\u30c6\u30fc\u30de\u3068\u9038\u308c\u308b\u305f\u3081\u3001\u8a73\u7d30\u306a\u691c\u8a0e\u306f\u907f\u3051\u308b\u304c\u3001\u4e01\u5ea6\u3053\u306e\u5224\u6c7a\u306e\u524d\u5f8c\u306b\u300c\u516c\u5171\u306e\u798f\u7949\u300d\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u3001\u3044\u304f\u3064\u304b\u306e\u88c1\u5224\u4f8b\u3067\u793a\u3055\u308c\u3066\u304a\u308a\uff08\u305f\u3060\u3057\u76f4\u63a5\u305d\u306e\u610f\u7fa9\u3092\u8ff0\u3079\u308b\u3082\u306e\u306f\u591a\u304f\u306a\u3044\uff09\u3001\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3001\u305d\u306e\u3044\u304f\u3064\u304b\u3092\u3053\u3053\u3067\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-bottom: -0.3em;\">\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/detail3?id=21894\" target=\"_blank\">\u7325\u893b\u6587\u66f8\u8ca9\u58f2\u88ab\u544a\u4e8b\u4ef6\uff08\u6771\u4eac\u9ad8\u88c1\u662d\u548c27\u5e7412\u670810\u65e5\u5224\u6c7a\uff09<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u3053\u306e<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/files\/hanrei_jp\/894\/021894_hanrei.pdf#page=15\" target=\"_blank\">15\u9801<\/a>\u306b\u300c\u3053\u3053\u306b\u516c\u5171\u306e\u798f\u7949\u3068\u306f\u3001\uff65\uff65\uff65\u300d\u3068\u5224\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-bottom: -0.3em;\">\u300c<a title=\"\u88c1\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.courts.go.jp\/app\/hanrei_jp\/detail2?id=53543\" target=\"_blank\">\u571f\u5730\u8cc3\u8cb8\u501f\u5951\u7d04\u7b49\u7121\u52b9\u78ba\u8a8d\u8acb\u6c42\uff08\u6700\u9ad8\u88c1\u662d\u548c35\u5e74\uff12\u670810\u65e5\u5927\u6cd5\u5ef7\u5224\u6c7a\uff09<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u3053\u306e\u5224\u6c7a\u306f\u3001\u4e0a\u8a18\u88c1\u5224\u4f8b\u306e\u3088\u3046\u306b\u300c\u516c\u5171\u306e\u798f\u7949\u300d\u306b\u3064\u3044\u3066\u76f4\u63a5\u793a\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u30b8\u30e5\u30ea\u30b9\u30c8\u5225\u518a\u306e\u61b2\u6cd5\u5224\u4f8b\u767e\u9078\uff08\u521d\u7248\uff09\u306b\u304a\u3044\u3066\u300c\u516c\u5171\u306e\u798f\u7949\u306b\u3088\u308b\u8ca1\u7523\u6a29\u306e\u5236\u9650\u300d\u306b\u95a2\u3059\u308b\u4ee3\u8868\u7684\u5224\u4f8b\u3068\u3057\u3066\u63b2\u8f09\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #808080;\">\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/span><\/strong><\/p>\n<p>\u6b21\u56de\u306f\u3053\u306e\u4e8b\u6848\u306e\u307e\u3068\u3081\u3068\u3057\u3066\u3001\u6700\u9ad8\u88c1\u5224\u6c7a\u3078\u306e\u6279\u5224\u53ca\u3073\u95a2\u9023\u3059\u308b\u5224\u4f8b\u3092\u7d39\u4ecb\u3057\u305f\u3044\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    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