{"id":96290,"date":"2016-05-26T10:12:50","date_gmt":"2016-05-26T01:12:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=96290"},"modified":"2018-09-07T11:33:52","modified_gmt":"2018-09-07T02:33:52","slug":"tax-article-206","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-206\/","title":{"rendered":"\u300a\u7de8\u96c6\u90e8\u30ec\u30dd\u30fc\u30c8\u300b\u3000\u6771\u4eac\u7a0e\u7406\u58eb\u4f1a\u3001\u5831\u9053\u95a2\u4fc2\u8005\u3068\u306e\u61c7\u8ac7\u4f1a\uff082016\u30fb\u6625\uff09\u3092\u958b\u50ac\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3084\u4eca\u5f8c\u306e\u6d88\u8cbb\u7a0e\u3078\u306e\u5bfe\u5fdc\u3092\u30c6\u30fc\u30de\u306b\u610f\u898b\u767a\u8868\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p>\u203b\u3053\u306e\u8a18\u4e8b\u306f\u4f1a\u54e1\u4ee5\u5916\u306e\u65b9\u3082\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<\/div>\n<h6 style=\"text-align: center;\"><span style=\"color: #5f414b;\"><strong>\u300a\u7de8\u96c6\u90e8\u30ec\u30dd\u30fc\u30c8\u300b<\/strong><\/span><\/h6>\n<h4 style=\"text-align: center;\"><strong>\u6771\u4eac\u7a0e\u7406\u58eb\u4f1a\u3001<\/strong><strong style=\"font-size: 1em;\">\u5831\u9053\u95a2\u4fc2\u8005\u3068\u306e\u61c7\u8ac7\u4f1a\uff082016\u30fb\u6625\uff09\u3092\u958b\u50ac<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3084\u4eca\u5f8c\u306e\u6d88\u8cbb\u7a0e\u3078\u306e\u5bfe\u5fdc\u3092\u30c6\u30fc\u30de\u306b\u610f\u898b\u767a\u8868\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal \u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u6771\u4eac\u7a0e\u7406\u58eb\u4f1a\u306f\u5e73\u621028\u5e74\uff15\u670819\u65e5\u3001\u65e5\u672c\u30d7\u30ec\u30b9\u30bb\u30f3\u30bf\u30fc\u30d3\u30eb\u5185\u306e\u65e5\u672c\u8a18\u8005\u30af\u30e9\u30d6\u306b\u304a\u3044\u3066\u300c\u5831\u9053\u95a2\u4fc2\u8005\u3068\u306e\u61c7\u8ac7\u4f1a2016\u30fb\u6625\u300d\u3092\u958b\u50ac\u3002\u5404\u5831\u9053\u95a2\u4fc2\u8005\u306b\u5bfe\u3057\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u610f\u898b\u3084\u4eca\u5f8c\u306e\u6d88\u8cbb\u7a0e\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u610f\u898b\u767a\u8868\u3092\u884c\u3063\u305f\u3002<!--more--><\/p>\n<p>\u795e\u6d25\u4fe1\u4e00\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u4f1a\u9577\u306e\u5192\u982d\u6328\u62f6\u306b\u7d9a\u304d\u3001\u571f\u5c4b\u6804\u60a6\u8abf\u67fb\u7814\u7a76\u90e8\u9577\u3088\u308a\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u610f\u898b\u300d\u306b\u3064\u3044\u3066\u3001\u4e0b\u8a18\uff16\u9805\u76ee\u306e\u300c\u91cd\u8981\u306a\u6539\u6b63\u8981\u671b\u4e8b\u9805\u300d\u3092\u4e2d\u5fc3\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u65b9\u5f0f\u306e\u898b\u76f4\u3057\u3084\u696d\u52d9\u7528\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u640d\u5931\u306b\u3064\u3044\u3066\u640d\u76ca\u901a\u7b97\u30fb\u7e70\u8d8a\u63a7\u9664\u3092\u8a8d\u3081\u308b\u3053\u3068\u7b49\u306e\u8981\u671b\u4e8b\u9805\u306b\u3064\u3044\u3066\u8aac\u660e\u304c\u3042\u3063\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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