{"id":307,"date":"2012-10-27T12:52:47","date_gmt":"2012-10-27T03:52:47","guid":{"rendered":"http:\/\/www.arc-partners.or.jp\/blog\/?p=307"},"modified":"2012-10-27T12:52:47","modified_gmt":"2012-10-27T03:52:47","slug":"%e6%9d%b1%e4%ba%ac%e9%9b%bb%e5%8a%9b%e3%81%8b%e3%82%89%e8%b3%a0%e5%84%9f%e9%87%91%e3%82%92%e5%8f%97%e3%81%91%e3%81%9f%e5%a0%b4%e5%90%88%e3%81%ae%e6%89%80%e5%be%97%e7%a8%8e%e6%b3%95%e4%b8%8a%e3%81%ae","status":"publish","type":"post","link":"http:\/\/www.arc-partners.or.jp\/blog\/archives\/307","title":{"rendered":"\u6771\u4eac\u96fb\u529b\u304b\u3089\u8ce0\u511f\u91d1\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u798f\u5ca1\u30fb\u4f50\u8cc0\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba\u30a2\u30fc\u30af\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u306e\u30d6\u30ed\u30b0\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f0a\u4e8b\u52d9\u6240\u3067\u3082\u305f\u3073\u305f\u3073\u8cea\u554f\u3092\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u307e\u3057\u305f\u6771\u96fb\u8ce0\u511f\u91d1\u306e\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u53d6\u308a\u6271\u3044\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u539f\u5247\u3068\u3057\u3066<\/p>\n<p>\u2460\u5fc3\u8eab\u306e\u640d\u5bb3\u53c8\u306f\u8cc7\u7523\u306e\u640d\u5bb3\u306b\u5bfe\u3059\u308b\u8ce0\u511f\u91d1\u3000\u21d2\u3000\u975e\u8ab2\u7a0e<\/p>\n<p>\u2461\u4e8b\u696d\u5b9f\u65bd\u8005\u3067\u5fc5\u8981\u7d4c\u8cbb\u3092\u88dc\u3066\u3093\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3084\u55b6\u696d\u640d\u5bb3\u306e\u3046\u3061\u6e1b\u53ce\u5206\uff08\u9038\u5931\u5229\u76ca\uff09\u306b\u5bfe\u3059\u308b\u3082\u306e\u3000\u21d2\u3000\u4e8b\u696d\u6240\u5f97<\/p>\n<p>\u2462\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u5c31\u52b4\u4e0d\u80fd\u640d\u5bb3\u306e\u3046\u3061\u3001\u7d66\u4e0e\u7b49\u306e\u6e1b\u53ce\u5206\u306b\u5bfe\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u8ce0\u511f\u91d1\u3000\u21d2\u3000\u4e00\u6642\u6240\u5f97<\/p>\n<p>\u3068\u306a\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f<a href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/data\/h23\/jishin\/shotoku\/index.htm\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f93\u6765\u304b\u3089\u306e\u53d6\u308a\u6271\u3044\u306a\u306e\u3067\u3059\u304c<\/p>\n<p>\u300c\u6240\u5f97\u88dc\u511f\u4fdd\u967a\u306e\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u300d\u306f\u8eab\u4f53\u306e\u640d\u5bb3\u306b\u57fa\u56e0\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u4fdd\u967a\u91d1\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u975e\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3057\u305f\u3002<a href=\"http:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1760.htm\">\u53c2\u7167\u30da\u30fc\u30b8<\/a>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u540c\u3058\u6240\u5f97\u88dc\u511f\u306b\u8fd1\u3044\u91d1\u92ad\u306e\u53d7\u9818\u3067\u3042\u3063\u3066\u3082\u3001\u8eab\u4f53\u306e\u640d\u5bb3\u306b\u3088\u308b\u53d7\u53d6\u304b\u5426\u304b\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u304b\u975e\u8ab2\u7a0e\u304b\u3082\u5909\u308f\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f0a\u4e8b\u52d9\u6240\u3067\u3082\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u8cea\u554f\u306f\u968f\u6642\u53d7\u3051\u4ed8\u3051\u3066\u304a\u308a\u307e\u3059\u306e\u3067<a href=\"http:\/\/www.arc-partners.or.jp\/contact\/\" target=\"_blank\">\u304a\u6c17\u8efd\u306b\u76f8\u8ac7<\/a>\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u798f\u5ca1\u30fb\u4f50\u8cc0\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba\u30a2\u30fc\u30af\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u306e\u30d6\u30ed\u30b0\u3067\u3059\u3002 &nbsp; 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