{"id":97265,"date":"2016-06-02T13:32:49","date_gmt":"2016-06-02T04:32:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=97265"},"modified":"2016-06-22T10:16:57","modified_gmt":"2016-06-22T01:16:57","slug":"tax-effects-report-18","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-18\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u305f\u6771\u4eac\u90fd\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u6cd5\u4eba\u90fd\u6c11\u7a0e\u306e\u7a0e\u7387\u6539\u6b63\u6848\u304c\u660e\u3089\u304b\u306b"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u6771\u4eac\u90fd\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u6cd5\u4eba\u90fd\u6c11\u7a0e\u306e\u7a0e\u7387\u6539\u6b63\u6848\u304c\u660e\u3089\u304b\u306b<\/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: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\">\u3014\u8ffd\u8a182016\/6\/21\u3015<\/span><br \/>\n\u4e0b\u8a18\u306e\u6539\u6b63\u6848\u306f\u3001\u539f\u6848\u901a\u308a\u53ef\u6c7a\u3055\u308c\u3001\u5e73\u621028\u5e74\uff16\u670821\u65e5\u306b\u516c\u5e03\u3055\u308c\u307e\u3057\u305f\u3002\u6539\u6b63\u5f8c\u306e\u7a0e\u7387\u306f\u3001\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 30px;\">\u25c6\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n<a href=\"http:\/\/www.tax.metro.tokyo.jp\/oshirase\/2016\/20160621_hojinkaisei.pdf\" target=\"_blank\">\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u6cd5\u4eba\u90fd\u6c11\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d<\/a>\u3000\u203bPDF\u30d5\u30a1\u30a4\u30eb<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<div><strong>\u3010\u53c2\u8003\u8a18\u4e8b\u3011<\/strong><\/div>\n<ul>\n<li>\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<br \/>\n<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\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u9069\u7528\u6307\u91dd\u306b\u304a\u3051\u308b\u9069\u7528\u7a0e\u7387\u306e\u5224\u5b9a\u57fa\u6e96<\/a><br \/>\n<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\uff12\u56de\u3011\u300c\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306e\u6210\u7acb\u3092\u53d7\u3051\u305f\u8a2d\u4f8b\u89e3\u8aac\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-47\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306e\u6210\u7acb\u3092\u53d7\u3051\u305f\u8a2d\u4f8b\u89e3\u8aac<\/a><\/li>\n<\/ul>\n<ul>\n<li>\u300a\u901f\u5831\u89e3\u8aac\u300b<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><\/li>\n<\/ul>\n<\/div>\n<p>\u6771\u4eac\u90fd\u3067\u306f\u5e73\u621028\u5e74\uff13\u670831\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u300c\u6771\u4eac\u90fd\u90fd\u7a0e\u6761\u4f8b\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6761\u4f8b\uff08\u5e73\u621028\u5e74\u6771\u4eac\u90fd\u6761\u4f8b\u7b2c79\u53f7\uff09\u300d\u306b\u304a\u3044\u3066\u3001\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u3092\u53d7\u3051\u305f\u90fd\u7a0e\u6761\u4f8b\u6539\u6b63\u306e\u7b2c\u4e00\u5f3e\u3068\u3057\u3066\u3001\u4e0a\u8a18<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\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/a>\u3067\u8ff0\u3079\u305f\u3068\u304a\u308a\u3001<span style=\"text-decoration: underline;\">\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6<\/span>\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u6cd5\u4eba\u306b\u4fc2\u308b\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u3092\u6539\u6b63\u3057\u3066\u3044\u305f\u304c\u3001<span style=\"border-bottom: double 3px #000000;\">\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6<\/span>\u306b\u304a\u3051\u308b\u7a0e\u7387\u6539\u6b63\u3001\u3059\u306a\u308f\u3061\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u30fb\u8b72\u4e0e\u7a0e\u306e\u5ec3\u6b62\u53ca\u3073\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u6cd5\u4eba\u7a0e\u5272\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u4f34\u3046\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u53ca\u3073\u6cd5\u4eba\u90fd\u6c11\u7a0e\u306e\u7a0e\u7387\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u300e\u5e73\u621028\u5e74\u7b2c\u4e8c\u56de\u5b9a\u4f8b\u4f1a\u4ee5\u5f8c\u306e\u6771\u4eac\u90fd\u8b70\u4f1a\u306b\u6771\u4eac\u90fd\u90fd\u7a0e\u6761\u4f8b\u306e\u6539\u6b63\u3068\u3057\u3066\u63d0\u6848\u3059\u308b\u4e88\u5b9a\u3067\u300f\u3042\u308b\u3068\u3057\u3066\u3001\u6539\u6b63\u5f8c\u7a0e\u7387\u304c\u6c7a\u5b9a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3002<!--more--><\/p>\n<p>\u3053\u306e\u305f\u3073\u3001\u5e73\u621028\u5e74\uff15\u670825\u65e5\u306b\u6539\u3081\u3066\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u3001\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\u30fb\u53ce\u5165\u5272\uff09\u3001\u6cd5\u4eba\u90fd\u6c11\u7a0e\u6cd5\u4eba\u7a0e\u5272\u306e\u7a0e\u7387\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u3001\u4e88\u5b9a\u901a\u308a\u7b2c\uff12\u56de\u6771\u4eac\u90fd\u8b70\u4f1a\u5b9a\u4f8b\u4f1a\u306b\u6771\u4eac\u90fd\u90fd\u7a0e\u6761\u4f8b\u306e\u6539\u6b63\u3068\u3057\u3066\u63d0\u6848\u3059\u308b\u65e8\u53ca\u3073\u305d\u306e\u6539\u6b63\u5185\u5bb9\u304c\u30ea\u30ea\u30fc\u30b9\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.tax.metro.tokyo.jp\/oshirase\/2016\/20160525_hojinkaisei.pdf\" target=\"_blank\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u6cd5\u4eba\u90fd\u6c11\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u3046\u3057\u305f\u72b6\u6cc1\u3092\u53d7\u3051\u3001\u4ee5\u4e0b\u3067\u306f\u6539\u6b63\u5f8c\u306e\u6761\u4f8b\u3092\u53d7\u3051\u305f\u5b9f\u969b\u306e\u8a08\u7b97\u65b9\u6cd5\u53ca\u3073\u6210\u7acb\u304c\u6c7a\u7b97\u30fb\u958b\u793a\u696d\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\">\u3014\u8ffd\u8a182016\/6\/17\u3015<\/span><br \/>\n\u672c\u6539\u6b63\u6848\u306f\u539f\u6848\u901a\u308a\u53ef\u6c7a\u3055\u308c\u307e\u3057\u305f\uff08<a title=\"\u6771\u4eac\u90fd\u8b70\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.gikai.metro.tokyo.jp\/bill\/2016_t2.html\" target=\"_blank\">\u6771\u4eac\u90fd\u8b70\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u6771\u4eac\u90fd\u304c\u4eca\u822c\u516c\u8868\u3057\u305f\u6539\u6b63\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<p><span style=\"color: #800000;\"><strong>\u3010\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3011<\/strong><\/span>\uff08\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u9069\u7528\uff09<br \/>\n<a title=\"\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.tax.metro.tokyo.jp\/oshirase\/2016\/20160525_hojinkaisei.pdf#page=2\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-97267\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-tokyozeiritsu1-1.png\" alt=\" \u533a\u5206 \u6cd5\u4eba\u306e\u7a2e\u985e \u6240\u5f97\u7b49\u306e\u533a\u5206 \u73fe\u884c \u6539\u6b63\u6848 \u6a19\u6e96 \u7a0e\u7387\uff08\uff05\uff09 \u8d85\u904e \u7a0e\u7387 \uff08\uff05\uff09 \u6a19\u6e96 \u7a0e\u7387 \uff08\uff05\uff09 \u8d85\u904e \u7a0e\u7387\uff08\uff05\uff09 \u6240\u5f97\u8ab2\u7a0e \u666e\u901a\u6cd5\u4eba\u3001\u516c\u76ca\u6cd5\u4eba \u7b49\u3001\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3 \u3084\u8ca1\u56e3\u7b49 \u6240 \u5f97 \u5272 \u5e74400\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97 3.4 5.1 5.0 5.25 \u5e74400\u4e07\u5186\u3092\u8d85\u3048\u3001\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97 5.1 5.465 7.3 7.665 \u5e74800\u4e07\u5186\u3092\u8d85\u3048\u308b\u6240\u5f97\u53c8\u306f\u8efd\u6e1b\u7a0e\u7387\u4e0d\u9069\u7528\u6cd5\u4eba 6.7 7.18 9.6 10.08 \u7279\u5225\u6cd5\u4eba\u3014\u8fb2\u696d\u5354\u540c\u7d44\u5408\u3001\u4fe1\u7528\u91d1\u5eab\u3001\u533b\u7642\u6cd5\u4eba\u7b49\u3015 \u6240 \u5f97 \u5272 \u5e74400\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97 3.4 3.65 5.0 5.25 \u5e74400\u4e07\u5186\u3092\u8d85\u3048\u308b\u6240\u5f97\u53c8\u306f\u8efd\u6e1b\u7a0e\u7387\u4e0d\u9069\u7528\u6cd5\u4eba 4.6 4.93 6.6 6.93 \u53ce\u5165\u91d1\u984d\u8ab2\u7a0e \u96fb\u6c17\u30fb\u30ac\u30b9\u4f9b\u7d66\u696d\u53c8\u306f\u4fdd\u967a\u696d\u3092\u884c\u3046\u6cd5\u4eba \u53ce\u5165\u5272 0.9 0.965 1.3 1.365 \u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e \u5730\u65b9\u7a0e\u6cd5\u7b2c72\u6761\u306e\uff12 \u7b2c\uff11\u9805\u7b2c\uff11\u53f7\u30a4\u306b\u898f\u5b9a \u3059\u308b\u6cd5\u4eba\u3014\u8cc7\u672c\u91d1\u306e\u984d\uff08\u53c8\u306f\u51fa \u8cc7\u91d1\u306e\u984d\uff09\u304c\uff11\u5104\u5186\u3092 \u8d85\u3048\u308b\u666e\u901a\u6cd5\u4eba\uff08\u7279\u5b9a \u76ee\u7684\u4f1a\u793e\u3001\u6295\u8cc7\u6cd5\u4eba\u3001 \u4e00\u822c\u793e\u56e3\u30fb\u4e00\u822c\u8ca1\u56e3 \u6cd5\u4eba\u306f\u9664\u304f\uff09\u3015 \u6240\u5f97\u5272 \u5e74400\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97 (0.3) 0.395 \u2015 1.995 \u5e74400\u4e07\u5186\u3092\u8d85\u3048\u3001\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97 (0.5) 0.635 \u2015 2.835 \u5e74800\u4e07\u5186\u3092\u8d85\u3048\u308b\u6240\u5f97\u53c8\u306f\u8efd\u6e1b\u7a0e\u7387\u4e0d\u9069\u7528\u6cd5\u4eba (0.7) 0.88 \u2015 3.78 \u4ed8\u52a0\u4fa1\u5024\u5272 \u2015 1.26 \u2015 \u5909\u66f4 \u306a\u3057\u3002 \u8cc7\u672c\u5272 \u2015 0.525 \u2015 \u5909\u66f4 \u306a\u3057\u3002\" width=\"1015\" height=\"994\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-tokyozeiritsu1-1.png 1015w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-tokyozeiritsu1-1-300x293.png 300w\" sizes=\"(max-width: 1015px) 100vw, 1015px\" \/><\/a><\/p>\n<p style=\"text-align: right; margin-top: -30px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.tax.metro.tokyo.jp\/oshirase\/2016\/20160525_hojinkaisei.pdf#page=2\" target=\"_blank\">\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p><span style=\"color: #006400;\"><strong>\u3010\u6cd5\u4eba\u90fd\u6c11\u7a0e\u3011<\/strong><\/span>\uff08\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u9069\u7528\uff09<br \/>\n<a title=\"\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.tax.metro.tokyo.jp\/oshirase\/2016\/20160525_hojinkaisei.pdf#page=3\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-97268\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-tokyozeiritsu1-2.png\" alt=\" \u533a\u5206 \u73fe\u884c \u6539\u6b63\u6848 \u6a19\u6e96\u7a0e\u7387\uff08\uff05\uff09 \u8d85\u904e\u7a0e\u7387 \uff08\uff05\uff09 \u6a19\u6e96\u7a0e\u7387 \uff08\uff05\uff09 \u8d85\u904e\u7a0e\u7387 \uff08\uff05\uff09 23 \u533a\u5185\u306b\u4e8b\u52d9\u6240\u7b49 \u304c\u3042\u308b\u5834\u5408 12.9 16.3 7.0 10.4 \uff08\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u76f8\u5f53\u52063.2\uff05\uff0b\u5e02\u753a\u6751\u6c11\u7a0e\u76f8\u5f53\u52069.7\uff05\uff09 \uff08\u9053\u5e9c\u770c\u6c11\u7a0e\u76f8\u5f53\u5206 4.2\uff05\uff0b\u5e02\u753a\u6751\u6c11\u7a0e \u76f8\u5f53\u520612.1\uff05\uff09 \uff08\u9053\u5e9c\u770c\u6c11\u7a0e\u76f8\u5f53\u5206 1.0\uff05\uff0b\u5e02\u753a\u6751\u6c11\u7a0e \u76f8\u5f53\u52066.0\uff05\uff09 (\u9053\u5e9c\u770c\u6c11\u7a0e\u76f8\u5f53\u5206 \uff12.\uff10\uff05\uff0b\u5e02\u753a\u6751\u6c11\u7a0e \u76f8\u5f53\u5206\uff18.\uff14\uff05) \u5e02\u753a\u6751\u306b\u4e8b\u52d9\u6240\u7b49 \u304c\u3042\u308b\u5834\u5408 3.2 4.2 1.0 2.0\" width=\"983\" height=\"412\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-tokyozeiritsu1-2.png 983w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-tokyozeiritsu1-2-300x125.png 300w\" sizes=\"(max-width: 983px) 100vw, 983px\" \/><\/a><\/p>\n<p style=\"text-align: right; margin-top: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.tax.metro.tokyo.jp\/oshirase\/2016\/20160525_hojinkaisei.pdf#page=3\" target=\"_blank\">\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u6539\u6b63\u6761\u4f8b\u306e\u7a0e\u7387\u306b\u3088\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97\u3068\u6c7a\u7b97\u30fb\u958b\u793a\u696d\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/strong><\/h4>\n<p><strong>\u2161<\/strong>\u306e\u6539\u6b63\u6848\u304c\u6210\u7acb\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u57fa\u3065\u304d\u3001\u6771\u4eac\u90fd\u306e\u5e73\u621030\u5e74\uff13\u6708\u671f\u3001\u5e73\u621031\u5e74\uff13\u6708\u671f\u306e\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u8a08\u7b97\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\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><span style=\"color: #4682b4;\"><strong>\u301030\u5e74\uff13\u6708\u671f\u3011<\/strong><\/span><strong>\u3000<\/strong>\u524d\u63d0\uff1a\u6cd5\u4eba\u90fd\u6c11\u7a0e10.4\uff05\uff0823\u533a\u5185\u30fb\u8d85\u904e\u8ab2\u7a0e\uff09\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u308b\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-97269\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-tokyozeiritsu1-3.png\" alt=\" \u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.4\uff05\u00d7(1\uff0b10.3\uff05\uff0b10.4\uff05)\uff0b3.78\uff05 \uff1d30.86\uff05 1\uff0b3.78\uff05\" width=\"775\" height=\"81\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-tokyozeiritsu1-3.png 775w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-tokyozeiritsu1-3-300x31.png 300w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><br \/>\n<strong><br \/>\n<span style=\"color: #333399;\">\u301031\u5e74\uff13\u6708\u671f\u3011<\/span>\u3000<\/strong>\u524d\u63d0\uff1a\u6cd5\u4eba\u90fd\u6c11\u7a0e10.4\uff05\uff0823\u533a\u5185\u30fb\u8d85\u904e\u8ab2\u7a0e\uff09\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u308b\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-97266\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-tokyozeiritsu1-4.png\" alt=\"\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff1d 23.2\uff05\u00d7(1\uff0b10.3\uff05\uff0b10.4\uff05)\uff0b3.78\uff05 \uff1d30.62\uff05 1\uff0b3.78\uff05\" width=\"772\" height=\"76\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-tokyozeiritsu1-4.png 772w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/06\/sokuho-tokyozeiritsu1-4-300x29.png 300w\" sizes=\"(max-width: 772px) 100vw, 772px\" \/><\/p>\n<p>\u6210\u7acb\u304c\uff16\u6708\u4e0b\u65ec\u9803\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u3053\u308d\u3001\u4eee\u306b\u3053\u306e\u6539\u6b63\u6848\u304c\u4e88\u5b9a\u3069\u304a\u308a\u6210\u7acb\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5e73\u621028\u5e74\uff16\u6708\u4ee5\u5f8c\u306b\u6c7a\u7b97\u3092\u8fce\u3048\u308b\u4f1a\u793e\u304b\u3089\u306f\u3001\u4e0a\u8a18\u8a08\u7b97\u65b9\u6cd5\u306b\u3088\u3063\u3066\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u8a08\u7b97\u5f0f\u3092\u898b\u308b\u3068\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3068\u6cd5\u4eba\u90fd\u6c11\u7a0e\u306e\u5408\u8a08\u5024\uff0820.7\uff05\uff09\u304c\u6539\u6b63\u524d\u306e\u305d\u308c\u3068\u5909\u308f\u3089\u305a\u3001\u307e\u305f\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u5ec3\u6b62\u5f8c\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u304c\u3001\u6539\u6b63\u524d\u306e\u8d85\u904e\u7a0e\u7387\u9069\u7528\u6cd5\u4eba\u306b\u304a\u3051\u308b\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u8003\u616e\u5f8c\u306e\u7a0e\u7387\u3068\u5909\u308f\u3089\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306f\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<span style=\"color: #4682b4;\"><strong>\u301030\u5e74\uff13\u6708\u671f\u3011<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u304c<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\">\u524d\u56de\u300a\u901f\u5831\u89e3\u8aac\u300b<\/a>\u306e\u6771\u4eac\u90fd\u306e\u305d\u308c\u3068\u5909\u308f\u3089\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e73\u621028\u5e74\uff15\u6708\u4ee5\u524d\u306b\u6c7a\u7b97\u3092\u8fce\u3048\u305f\u4f1a\u793e\u306b\u3064\u3044\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u3067\u306f\u3001\u6c7a\u7b97\u65e5\u5f8c\u306b\u6cd5\u4eba\u7a0e\u7b49\u306e\u7a0e\u7387\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u5185\u5bb9\u53ca\u3073\u5f71\u97ff\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u4e0a\u8a18\u3088\u308a\u3053\u306e\u7a0e\u7387\u6539\u6b63\u304c\u65e2\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306f\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\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 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13:28:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/97265"}],"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=97265"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/97265\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=97265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=97265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=97265"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=97265"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=97265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}