{"id":1285,"date":"2010-06-03T22:25:10","date_gmt":"2010-06-03T13:25:10","guid":{"rendered":"http:\/\/testwww.kanekashi.com\/blog\/?p=1088"},"modified":"2010-06-03T22:25:10","modified_gmt":"2010-06-03T13:25:10","slug":"%e6%97%a5%e6%9c%ac%e3%81%ae%e7%a8%8e%e3%82%b7%e3%82%b9%e3%83%86%e3%83%a0%e3%82%92%e8%80%83%e3%81%88%e3%82%8b%e2%88%928%e3%80%80%e4%b8%80%e8%88%ac%e5%8f%96%e5%bc%95%e7%a8%8e%e3%81%a7%e7%a4%be-2","status":"publish","type":"post","link":"http:\/\/www.kanekashi.com\/blog\/2010\/06\/1285.html","title":{"rendered":"\u65e5\u672c\u306e\u7a0e\u30b7\u30b9\u30c6\u30e0\u3092\u8003\u3048\u308b\u22128\u3000\u4e00\u822c\u53d6\u5f15\u7a0e\u3067\u793e\u4f1a\u304c\u5909\u308f\u308b!?\uff082\uff09"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002 <img src=\"\/blog\/wp-includes\/images\/smilies\/m034.gif\" \/>  <img src=\"\/blog\/wp-includes\/images\/smilies\/m034.gif\" \/><br \/>\n\u3053\u306e\u30b7\u30ea\u30fc\u30ba\u306f<a href=\"http:\/\/www.aya.or.jp\/~babalabo\/DownLoad\/TransactionTax.pdf\">\u300c\u4e00\u822c\u53d6\u5f15\u7a0e\u3092\u5c0e\u5165\u3057\u3066\u5922\u306e\u30b8\u30d1\u30f3\u30b0\u3078\u300d<\/a>\u3068\u3044\u3046\u8ad6\u6587\u3092\u53c2\u7167\u3057\u3001\u3053\u3053\u3067\u63d0\u5531\u3055\u308c\u3066\u3044\u308b\u4e00\u822c\u53d6\u5f15\u7a0e\u306e\u4e3b\u65e8\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<span 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src=\"\/blog\/wp-includes\/images\/smilies\/m057.gif\" \/><br \/>\n\u4e00\u822c\u53d6\u5f15\u7a0e\u306e\u5148\u99c6\u3051\u3068\u3057\u30661972\u5e74\u306b\u30ce\u30fc\u30d9\u30eb\u7d4c\u6e08\u5b66\u8cde\uff081981\u5e74\uff09\u3092\u53d7\u8cde\u3057\u305f\u30a2\u30e1\u30ea\u30ab\u306e\u30b8\u30a7\u30fc\u30e0\u30ba\u30fb\u30c8\u30fc\u30d3\u30f3\u306e\u30c8\u30fc\u30d3\u30f3\u7a0e\u304c\u3042\u308a\u307e\u3059\u3002\u30cb\u30af\u30bd\u30f3\u30b7\u30e7\u30c3\u30af\uff081971\uff09\u306b\u3088\u3063\u3066\u91d1\u514c\u63db\u3092\u505c\u6b62\u3057\u305f\u5f8c\u306e\u7d4c\u6e08\u304c\u6df7\u4e71\u3057\u305f\u72b6\u6cc1\u306e\u4e2d\u3067\u3001\u63d0\u5531\u3055\u308c\u307e\u3057\u305f\u3002<br 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\/>\n\ud83d\ude00<br \/>\n\ud83d\ude00<br \/>\n<strong>\u25c6\u30d5\u30a1\u30bf\u8b70\u54e1\u7a0e<\/strong><br \/>\n2004\u5e74\u7b2c108\u5408\u8846\u56fd\u8b70\u4f1a\u3067\u30d5\u30a1\u30bf\u6c11\u4e3b\u515a\u8b70\u54e1\u304c\u63d0\u51fa\u3057\u305f\u6848\u3002\u30aa\u30d0\u30de\u653f\u6a29\u3068\u306a\u3063\u305f2009\u5e74\u306b\u3082\u540c\u69d8\u8da3\u65e8\u306e\u6cd5\u6848\u3092\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u63d0\u6848\u306e\uff08\u304a\u305d\u3089\u304f\uff09\u8868\u5411\u304d\u306e\u8da3\u65e8\u306f\u4ee5\u4e0b\u306e\uff12\u70b9\u3067\u3059\u3002<br \/>\n<em>\u30fb\u4e00\u822c\u53d6\u5f15\u7a0e\u306e\u5c0e\u5165\u306b\u3088\u3063\u3066\u7c73\u56fd\u306e\u300c\u4e16\u754c\u4e00\u300d\u8907\u96d1\u306a\u7a0e\u5236\u3092\u6574\u7406\u3059\u308b\u3053\u3068<\/em><br 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\/>\n\u30a6\u30a3\u30b9\u30b3\u30f3\u30b7\u30f3\u30fb\u30de\u30b8\u30bd\u30f3\u5927\u5b66\u7d4c\u6e08\u5b66\u90e8\u540d\u8a89\u6559\u6388\u306e\u30a8\u30c9\u30ac\u30fc\u30fb\uff2c\u30fb\u30d5\u30a1\u30a4\u30b2\u535a\u58eb\u306b\u3088\u3063\u30662000\u5e7410\u6708\u306b\u63d0\u5531\u3055\u308c\u305f\u7a0e\u5236\u3002\u3053\u306e\u7a0e\u5236\u306f\u30d5\u30a1\u30bf\u8b70\u54e1\u306e\u63d0\u6848\u3068\u5b9f\u8cea\u7684\u306b\u306f\u307b\u307c\u540c\u4e00\u3067\u3001\u30b3\u30fc\u30eb\u53d6\u5f15\u306a\u3069\u3092\u542b\u3080\u9280\u884c\u9593\u53d6\u5f15\u3001\u8a3c\u5238\u30fb\u50b5\u5238\u53d6\u5f15\u3001\u624b\u5f62\u30fb\u5c0f\u5207\u624b\u6c7a\u6e08\u3001\u5916\u56fd\u70ba\u66ff\u53d6\u5f15\u3001\u73fe\u91d1\u53d6\u5f15\u306a\u3069\u3092\u8ab2\u7a0e\u5bfe\u8c61\u306b\u542b\u3081\u3066\u3044\u307e\u3059\u3002<br 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\/>\n<img src=\"\/blog\/wp-includes\/images\/smilies\/m059.gif\" \/><br \/>\n\u96fb\u5b50\u7684\u5b9f\u53d6\u5f15\u7a0e\u306f\u3001\u3053\u308c\u3089\u306b\u304f\u3089\u3079\u5b9f\u306b\u30b7\u30f3\u30d7\u30eb\u3068\u3044\u3046\u304b\u63a7\u3048\u3081\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5168\u9280\u30cd\u30c3\u30c8\u4e0a\u306e\u70ba\u66ff\u9001\u91d1\u4ee5\u5916\u306f\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u8ab2\u7a0e\u5bfe\u8c61\u5916\uff08\u73fe\u91d1\u53d6\u5f15\u3068\u91d1\u878d\u53d6\u5f15\u3082\u9664\u5916\uff09\u3068\u3057\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n<strong>\u4e0a\u8a18\uff13\u3064\u306e\u7a0e\u5236\u3068\u96fb\u5b50\u7684\u5b9f\u53d6\u5f15\u7a0e\u3068\u306e\u6c7a\u5b9a\u7684\u306a\u9055\u3044\u306f\u3001\u8ca1\u653f\u3092\u30de\u30cd\u30fc\u7d4c\u6e08\u306e\u4e0a\u306b\u7bc9\u304f\u306e\u3067\u306f\u306a\u304f\u3001\u5b9f\u7269\u7d4c\u6e08\u306e\u4e0a\u306b\u69cb\u7bc9\u3059\u308b\u3053\u3068\u306b\u4e3b\u773c\u304c\u7f6e\u304b\u308c\u3066\u3044\u308b\u70b9\u3067\u3059\u3002<\/strong><\/p>\n<blockquote><p>\u300c\u96fb\u5b50\u7684\u5b9f\u53d6\u5f15\u7a0e\u5358\u4e00\u7a0e\u5236\u300d\u306f\u30ae\u30e3\u30f3\u30d6\u30e9\u30fc\u3068\u305d\u306e\u51fa\u8cc7\u8005\u305f\u3061\u304b\u3089\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u306a\u3044\u3002\u305d\u306e\u4ee3\u308f\u308a\u300c\u5f7c\u3089\u300d\u304c\u7834\u7523\u3057\u305f\u3068\u304d\u306b\u3082\u300c\u56fd\u5eab\u304b\u3089\u306f\u3073\u305f\u4e00\u6587\u306e\u6551\u6e08\u8cc7\u91d1\u3082\u652f\u51fa\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u300d\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n\u3082\u3068\u3082\u3068\u3042\u3076\u304f\u92ad\u3067\u3042\u3063\u305f\u306e\u3060\u304b\u3089\u3001\u3042\u3076\u304f\u92ad\u304c\u6d88\u3048\u305f\u304b\u3089\u3068\u8a00\u3063\u3066\u4f55\u306e\u4e0d\u90fd\u5408\u3082\u306a\u3044\u3002\u8ab0\u306b\u3082\u8ff7\u60d1\u304c\u304b\u304b\u3089\u306a\u3044\u3088\u3046\u306b\u300c\u4ef2\u9593\u305f\u3061\u300d\u3067\u7cbe\u7b97\u3057\u3001\u624b\u6253\u3061\u3059\u308c\u3070\u3088\u3044\u3060\u3051\u306e\u8a71\u3057\u3060\u3002\u56fd\u6c11\uff08\u9810\u91d1\u8005\u30fb\u4e8b\u696d\u8005\uff09\u306e\u4fdd\u8b77\u306b\u6ce8\u529b\u3059\u308b\u3053\u3068\u304c\u56fd\u5bb6\uff08\u653f\u5e9c\uff09\u306e\u306a\u3059\u3079\u304d\u3053\u3068\u3067\u3042\u308a\u3001\u305d\u308c\u3092\u884c\u3046\u306e\u306f\u96e3\u3057\u304f\u306a\u3044\u3002<\/p><\/blockquote>\n<p><img src=\"\/blog\/wp-includes\/images\/smilies\/m060.gif\" \/><br 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