{"id":183,"date":"2019-01-14T10:00:45","date_gmt":"2019-01-14T01:00:45","guid":{"rendered":"https:\/\/www.inari-taxoffice.com\/shikinguri\/?p=183"},"modified":"2019-05-16T10:52:09","modified_gmt":"2019-05-16T01:52:09","slug":"column046","status":"publish","type":"post","link":"https:\/\/www.inari-taxoffice.com\/shikinguri\/column046\/","title":{"rendered":"\u65e5\u672c\u306e\u751f\u7523\u6027\u304c\u4f4e\u3044\u7406\u7531\u306f\u2026"},"content":{"rendered":"<h2>\u2026\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u30fb\u5206\u6563\u30fb\u5b89\u58f2\u308a\u3001\u73fe\u5834\u3067\u306f\u306a\u304f\u3001\u6982\u306d\u7d4c\u55b6\u306e\u554f\u984c\u3067\u3059\u3002<\/h2>\r\n<h3>\u65e5\u672c\u306e\u751f\u7523\u6027\u306f\u8457\u3057\u304f\u4f4e\u304f\u3001\u5148\u9032\u56fd\u306e\u4e2d\u3067\u306f\u6700\u4e0b\u4f4d\u30ec\u30d9\u30eb\u3067\u3059\u3002<\/h3>\r\n<h3>2017\u5e74\u3001\u65e5\u672c\u306e\u751f\u7523\u6027\u306b\u95a2\u3059\u308b\u4e3b\u8981\u306a\u30c7\u30fc\u30bf\u306f\u4ee5\u4e0b\u3067\u3059\u3002<\/h3>\r\n<ol>\r\n<li>\u65e5\u672c\u306e\u6642\u9593\u5f53\u305f\u308a\u52b4\u50cd\u751f\u7523\u6027\u306fOECD\u52a0\u76df36\u30ab\u56fd\u4e2d20\u4f4d\u3002<\/li>\r\n<li>\u65e5\u672c\u306e1\u4eba\u5f53\u305f\u308a\u52b4\u50cd\u751f\u7523\u6027(\u5c31\u696d\u80051\u4eba\u5f53\u305f\u308a\u4ed8\u52a0\u4fa1\u5024)\u306fOECD\u52a0\u76df36\u30ab\u56fd\u4e2d21\u4f4d\u3002<\/li>\r\n<li>\u540c\u5e74\u306e\u65e5\u672c\u306e\u6642\u9593\u5f53\u305f\u308a\u5b9f\u8cea\u52b4\u50cd\u751f\u7523\u6027\u4e0a\u6607\u7387\u306f\uff0b0.5\uff05\u3002<\/li>\r\n<\/ol>\r\n<p 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\u306e3\u5206\u306e2\u7a0b\u5ea6\u306e\u6c34\u6e96\u306b\u76f8\u5f53\u3057\u3001\u9806\u4f4d\u306fOECD\u52a0\u76df36\u30ab\u56fd\u4e2d20\u4f4d\u3060\u3063\u305f\u3002\u540d\u76ee\u30d9\u30fc\u30b9\u3067\u307f\u308b\u3068\u3001\u524d\u5e74\u304b\u30891.4%\u4e0a\u6607\u3057\u305f\u3082\u306e\u306e\u3001\u9806\u4f4d\u306b\u5909\u52d5\u306f\u306a\u304b\u3063\u305f\u3002\u4e3b\u8981\u5148\u90327\u30ab\u56fd\u3067\u307f\u308b\u3068\u3001\u30c7\u30fc\u30bf\u304c\u53d6\u5f97\u53ef\u80fd\u306a1970\u5e74\u4ee5\u964d\u3001\u6700\u4e0b\u4f4d\u306e\u72b6\u6cc1\u304c\u7d9a\u3044\u3066\u3044\u308b\u3002\u300d<\/p>\r\n<p>2017\u5e74\u5ea6\u306e\u6642\u9593\u5f53\u305f\u308a\u5b9f\u8cea\u52b4\u50cd\u751f\u7523\u6027\u4e0a\u6607\u7387\u306f\uff0b0.5\uff05\u3002\u4e0a\u6607\u7387\u306f2015\u5e74\u5ea6\u304b\u30893\u5e74\u9023\u7d9a\u3067\u30d7\u30e9\u30b9\u3068\u306a\u3063\u305f\u3082\u306e\u306e\u3001\u524d\u5e74(\uff0b1.0\uff05)\u3088\u308a0.5\uff05\u30dd\u30a4\u30f3\u30c8\u843d\u3061\u8fbc\u3093\u3067\u3044\u308b\u3002\u5b9f\u8cea\u7d4c\u6e08\u6210\u9577\u7387(\uff0b1.6\uff05)\u304c\u30d7\u30e9\u30b9\u3067\u3042\u3063\u305f\u3053\u3068\u3084\u52b4\u50cd\u6642\u9593\u306e\u77ed\u7e2e(-0.2\uff05)\u304c\u52b4\u50cd\u751f\u7523\u6027\u3092\u5f15\u304d\u4e0a\u3052\u305f\u3082\u306e\u306e\u3001\u751f\u7523\u6027\u4f4e\u4e0b\u8981\u56e0\u3068\u306a\u308b\u5c31\u696d\u8005\u306e\u5897\u52a0 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class=\"att\"><span>\u203b<\/span>\u3084\u3081\u308b\u3053\u3068\u3092\u63a2\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4e0a\u624b\u306b\u3084\u308d\u3046\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u601d\u3044\u5207\u3063\u3066\u3084\u3081\u308b\u3001\u3053\u306e\u6c7a\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<h5>\uff13\uff0e\u305d\u306e\u4ed6\u3001\u3042\u3089\u3086\u308b\u3082\u306e\u3092\u6e1b\u3089\u3059\u3001\u52b9\u679c\u306f\u25cb\u3067\u3059\u3002<\/h5>\r\n<p>\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3084\u5546\u54c1\u3001\u4e0d\u63a1\u7b97\u9867\u5ba2\u7b49\u3001\u3042\u3089\u3086\u308b\u3082\u306e\u3092\u68da\u5378\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8056\u57df\u3092\u8a2d\u3051\u305a\u306b\u3042\u3089\u3086\u308b\u3082\u306e\u3092\u5bfe\u8c61\u306b\u3057\u3066\u3001\u9078\u5225\u3057\u3066\u6e1b\u3089\u3059\u3053\u3068\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\r\n<p class=\"att\"><span>\u203b<\/span>\u4e0d\u8981\u306a\u30e2\u30ce\u304c\u305f\u304f\u3055\u3093\u6df7\u5728\u3057\u3066\u3044\u307e\u3059\u3002\u60aa\u306e\u6839\u6e90\u306f\u3053\u308c\u3089\u306e\u4e0d\u8981\u306a\u30e2\u30ce\u3067\u3059\u3002<\/p>\r\n<h5>\uff14\uff0e\u5024\u4e0a\u3052\u3059\u308b\u3001\u52b9\u679c\u306f\u25cb\u3067\u3059\u3002<\/h5>\r\n<p>\u5358\u4fa1\u30925\uff05\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u751f\u7523\u6027\u306f5\uff05\u5411\u4e0a\u3057\u307e\u3059\u3002<br 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