{"id":36684,"date":"2017-10-13T07:00:42","date_gmt":"2017-10-12T22:00:42","guid":{"rendered":"http:\/\/japan-indepth.jp\/?p=36684"},"modified":"2017-10-16T15:56:19","modified_gmt":"2017-10-16T06:56:19","slug":"36684","status":"publish","type":"post","link":"https:\/\/japan-indepth.jp\/?p=36684","title":{"rendered":"\u6cd5\u4eba\u7a0e\u5f15\u4e0b\u3052\u5f8c\u7a0e\u53ce\u5897\u2192\u300c\u4e0d\u6b63\u78ba\u300d"},"content":{"rendered":"<div class=\"e6f52dc566d20a520ffae7bd1dec9ffb\" data-index=\"3\" style=\"float: none; margin:5px 0 5px 0; text-align:center;\">\n<!-- A_728*90 -->\r\n<div class=\"ad-set\">\r\n<style type=\"text\/css\">\r\n.adslot_2 { width: 100%; height: 94px; text-align:center !important;}\r\n@media (min-width:500px) { .adslot_2 { width: 468px; height: 60px; } }\r\n@media (min-width:800px) { .adslot_2 { width: 728px; height: 90px; } }\r\n<\/style>\r\n\r\n<script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- 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loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-36735\" src=\"http:\/\/japan-indepth.jp\/wp-content\/uploads\/2017\/10\/9140831f83ac41a7f072348ae0991d4b.jpg\" alt=\"\u3057\u3093\u3076\u3093\u8d64\u65d7\" width=\"496\" height=\"591\" 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href=\"http:\/\/www5.cao.go.jp\/j-j\/wp\/wp-je17\/h01-03.html\"><strong>\u7d4c\u6e08\u8ca1\u653f\u767d\u66f8<\/strong><\/a>\u300d\u306b\u3008\uff08\u6cd5\u4eba\u7a0e\u306e\uff09\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u304d\u4e0b\u3052\u304c\u7a0e\u53ce\u306e\u4e0b\u62bc\u3057\u306b\u52b9\u3044\u3066\u3044\u308b\u3009\u3068\u3044\u3046\u8a18\u8ff0\u304c\u3042\u308b\u3053\u3068\u3082\u6307\u6458\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5b89\u500d\u6c0f\u306e\u767a\u8a00\u306f\u3001\u8d64\u65d7\u304c\u3044\u3046\u3088\u3046\u306b\u300c\u30a6\u30bd\u300d\u306a\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u57fa\u672c\u7a0e\u7387\u306f\u3001\u7b2c2\u6b21\u5b89\u500d\u653f\u6a29\u304c\u767a\u8db3\u3057\u305f<strong>2012\u5e74\u5ea6\u306b\u3053\u308c\u307e\u3067\u306e30\uff05\u304b\u3089\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u300116\u5e74\u5ea6\u306b\u306f23.4\uff05\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/strong>\u3053\u306e\u9593\u306e\u6cd5\u4eba\u7a0e\u53ce\u306e\u63a8\u79fb\u3092\u898b\u3066\u307f\u308b\u3002<\/p>\n<blockquote>\n<p>12\u5e74\u5ea6\uff1d9.8\u5146\u5186\uff08\u524d\u5e74\u5ea6\u6bd40.4\u5146\u5186\u5897\u3002\u6cd5\u4eba\u7a0e\u306e\u57fa\u672c\u7a0e\u7387\u306f30\uff05\u304b\u308925.5\uff05\u3078\uff09<\/p>\n<p>13\u5e74\u5ea6\uff1d10.5\u5146\u5186\uff08\u57fa\u672c\u7a0e\u7387\u306f25.5\uff05\uff09<\/p>\n<p>14\u5e74\u5ea6\uff1d11.0\u5146\u5186\uff08\u540c23.9\uff05\u3078\u5f15\u304d\u4e0b\u3052\uff09<\/p>\n<p>15\u5e74\u5ea6\uff1d10.8\u5146\u5186\uff08\u540c23.4\uff05\u3078\u5f15\u304d\u4e0b\u3052\uff09<\/p>\n<p>16\u5e74\u5ea6\uff1d10.3\u5146\u5186\uff08\u540c23.4\uff05\uff09<\/p>\n<p><span style=\"font-size: 10pt;\">\u3000\u8ca1\u52d9\u7701\u300c<a href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/corporation\/082.htm\">\u6cd5\u4eba\u7a0e\u7387\u306e\u63a8\u79fb<\/a>\u300d<\/span><\/p>\n<p><span style=\"font-size: 10pt;\">\u3000\u8ca1\u52d9\u7701\u300c<a href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/condition\/010.pdf\">\u4e00\u822c\u4f1a\u8a08\u7a0e\u53ce\u306e\u63a8\u79fb<\/a>\u300d<\/span><\/p>\n<p><span style=\"font-size: 10pt;\">\uff0816\u300117\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u672a\u78ba\u5b9a\u306e\u6570\u5024\uff09<\/span><\/p>\n<p><span style=\"font-size: 10pt;\">\u300016\u5e74\u5ea6\u306e\u7a0e\u53ce\u5b9f\u7e3e\u306b\u3064\u3044\u3066\u306f\u7523\u7d4c\u65b0\u805e<a href=\"http:\/\/www.sankei.com\/economy\/news\/170705\/ecn1707050016-n1.html\">\u8a18\u4e8b<\/a><\/span><\/p>\n<\/blockquote>\n<p>\u4e0a\u306e\u6570\u5024\u306e\u3068\u304a\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u57fa\u672c\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u305f12\u5e74\u5ea6\u304b\u3089\u6cd5\u4eba\u7a0e\u53ce\u306f\u5897\u3048\u3001\u6bb5\u968e\u7684\u306b\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u3066\u3044\u308b\u6700\u4e2d\u306e<strong>15\u5e74\u5ea6\u304b\u3089\u306f\u6e1b\u5c11\u306b\u8ee2\u3058\u3066\u3044\u308b\u300216\u5e74\u5ea6\u306f\u8d64\u65d7\u306e\u8a18\u4e8b\u306b\u3042\u308b\u3068\u304a\u308a\u30015000\u5104\u5186\u6e1b\u5c11\u3057\u306610.3\u5146\u5186\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/strong><\/p>\n<p>\u4ee5\u4e0a\u306e\u4e8b\u5b9f\u304b\u3089\u3001\u8d64\u65d7\u306e\u8a18\u4e8b\u306f\u4e0d\u6b63\u78ba\u306a\u3053\u3068\u304c\u308f\u304b\u308b\u300215\u300116\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u53ce\u304c\u6e1b\u3063\u3066\u3044\u308b\u306e\u306f\u4e8b\u5b9f\u3060\u304c\u3001<strong>\u57fa\u672c\u7a0e\u7387\u3092\u4e0b\u3052\u305f12\u5e74\u5ea6\u306b\u6cd5\u4eba\u7a0e\u53ce\u306f\u5897\u3048\u3066\u3044\u308b\u3057\u3001\u518d\u5f15\u304d\u4e0b\u3052\u3092\u3057\u305f14\u5e74\u5ea6\u3082\u5897\u53ce\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/strong><\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5b89\u500d\u7dcf\u88c1\u306e\u767a\u8a00\u3082\u5341\u5206\u306a\u8aac\u660e\u304b\u3069\u3046\u304b\u306f\u7591\u554f\u306e\u4f59\u5730\u304c\u3042\u308b\u3002\u6cd5\u4eba\u7a0e\u7387\u3092\u4e0b\u3052\u59cb\u3081\u305f<strong>12\u5e74\u5ea6\u3068\u76f4\u8fd1\u306e16\u5e74\u5ea6\u3092\u6bd4\u3079\u308c\u3070\u3001\u7a0e\u53ce\u306f\u5897\u3048\u3066\u3044\u308b<\/strong>\u304c\u30013\u56de\u76ee\u306e\u5f15\u304d\u4e0b\u3052\u3092\u3057\u305f<strong>15\u5e74\u5ea6\u304b\u3089\u306f2\u5e74\u9023\u7d9a\u3067\u6cd5\u4eba\u7a0e\u53ce\u306f\u6e1b\u3063\u3066\u3044\u308b<\/strong>\u304b\u3089\u3060\u3002\u8aac\u660e\u4e0d\u8db3\u3060\u3063\u305f\u3068\u8a00\u308f\u3056\u308b\u3092\u5f97\u306a\u3044\u3002<\/p>\n<p>\u8d64\u65d7\u304c\u5f15\u7528\u3057\u305f\u300c<a href=\"http:\/\/www5.cao.go.jp\/j-j\/wp\/wp-je17\/h01-03.html\">\u7d4c\u6e08\u8ca1\u653f\u767d\u66f8<\/a>\u300d\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u8a18\u8ff0\u3082\u3042\u308b\u3002<\/p>\n<blockquote>\n<p>\u3008\u6b73\u5165\u306e1\u5272\u3092\u5360\u3081\u308b\u6cd5\u4eba\u7a0e\u53ce\u306f\u3001\u597d\u8abf\u306a\u4f01\u696d\u53ce\u76ca\u3092\u80cc\u666f\u306b2010\u5e74\u5ea6\u4ee5\u964d\u524d\u5e74\u5ea6\u6bd4\u3067\u304a\u304a\u3080\u306d\u5897\u53ce\u50be\u5411\u306b\u3042\u308b\u304c2015\u5e74\u5ea6\u30012016\u5e74\u5ea6\u306f\u6e1b\u53ce\u3068\u306a\u3063\u305f\u3009<\/p>\n<\/blockquote>\n<p>\u9078\u6319\u306b\u306a\u308b\u3068\u3001\u5404\u515a\u306f\u3042\u3089\u3086\u308b\u30c7\u30fc\u30bf\u3092\u3001\u81ea\u5206\u305f\u3061\u306e\u90fd\u5408\u306e\u3044\u3044\u3088\u3046\u306b\u89e3\u91c8\u3057\u3001\u6f14\u8aac\u306e\u6750\u6599\u306b\u4f7f\u3046\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3060\u308d\u3046\u304b\u3002\u6709\u6a29\u8005\u3068\u3057\u3066\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3060\u3002<\/p>\n<p>\u3010\u4fee\u6b63\u3011\u30002017\u5e7410\u670813\u65e5\uff08\u91d1\uff0910\u664205\u5206<\/p>\n<p>\u30bf\u30a4\u30c8\u30eb\u306b\u9593\u9055\u3044\u304c\u3042\u308a\u307e\u3057\u305f\u306e\u3067\u4fee\u6b63\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4fee\u6b63\u524d\uff1a\u3000\u3069\u3061\u3089\u3082\u300c\u4e0d\u6b63<strong>\u89e3<\/strong>\u300d<\/p>\n<p>\u4fee\u6b63\u5f8c\uff1a\u3000\u3069\u3061\u3089\u3082\u300c\u4e0d\u6b63<strong>\u78ba<\/strong>\u300d<\/p>\n<p>&nbsp;<\/p>\n<p>\u3010\u8ffd\u52a0\u30112017\u5e7410\u670816\u65e5\uff08\u6708\uff0915\u664245\u5206<\/p>\n<p>\u6587\u4e2d\u306b\u3001\u3057\u3093\u3076\u3093\u8d64\u65d7\u306e\u8a18\u4e8b(2017\u5e7410\u67089\u65e5\u4ed8\u3051)\u3092\u8ffd\u52a0\u81f4\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3010<strong>Japan 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