{"id":3647,"date":"2025-12-03T17:20:00","date_gmt":"2025-12-03T08:20:00","guid":{"rendered":"https:\/\/www.cpa-learning.com\/career-directory\/?post_type=qualification&#038;p=3647"},"modified":"2025-12-04T14:36:59","modified_gmt":"2025-12-04T05:36:59","slug":"tax","status":"publish","type":"certification","link":"https:\/\/www.cpa-learning.com\/career-directory\/certification\/tax\/","title":{"rendered":"\u7a0e\u7406\u58eb"},"content":{"rendered":"\n<p><strong>\u7a0e\u52d9\u5206\u91ce\u306e\u5c02\u9580\u5bb6\u3068\u3057\u3066\u4f01\u696d\u3084\u500b\u4eba\u3092\u30b5\u30dd\u30fc\u30c8\uff01<\/strong><\/p>\n\n\n\n<p><span style=\"font-weight: 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id=\"%E8%A9%A6%E9%A8%93%E5%88%B6%E5%BA%A6%EF%BC%88%E5%8F%97%E9%A8%93%E8%B3%87%E6%A0%BC%E3%80%81%E5%8F%97%E9%A8%93%E7%A7%91%E7%9B%AE%E3%80%81%E8%A9%A6%E9%A8%93%E9%A0%BB%E5%BA%A6%E3%80%81%E5%90%88%E6%A0%BC%E7%8E%87%E3%81%AA%E3%81%A9%EF%BC%89\"><\/span><b>\u8a66\u9a13\u5236\u5ea6\uff08\u53d7\u9a13\u8cc7\u683c\u3001\u53d7\u9a13\u79d1\u76ee\u3001\u8a66\u9a13\u983b\u5ea6\u3001\u5408\u683c\u7387\u306a\u3069\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%8F%97%E9%A8%93%E8%B3%87%E6%A0%BC\"><\/span><span style=\"font-weight: 400;\">\u53d7\u9a13\u8cc7\u683c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u53d7\u9a13\u8cc7\u683c\u306f\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">\u5927\u5b66\u3067\u6cd5\u5f8b\u5b66\u307e\u305f\u306f\u7d4c\u6e08\u5b66\u3092\u5c02\u653b\u3057\u3001\u5352\u696d\u3057\u305f\u8005<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">\u77ed\u671f\u5927\u5b66\u3001\u9ad8\u7b49\u5c02\u9580\u5b66\u6821\u3001\u5c02\u9580\u5b66\u6821\u5352\u696d\u5f8c\u3001\u4e00\u5b9a\u306e\u5b9f\u52d9\u7d4c\u9a13\u3092\u6301\u3064\u8005<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u5f01\u8b77\u58eb\u8cc7\u683c\u4fdd\u6709\u8005\uff08\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u79d1\u76ee\u514d\u9664\u3042\u308a\uff09<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">\u5b9f\u52d9\u7d4c\u9a13\u304c10\u5e74\u4ee5\u4e0a\u3042\u308b\u8005<\/span><\/li>\n<\/ol>\n\n\n\n<p><span style=\"font-weight: 400;\">\u53d7\u9a13\u306b\u306f\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306e\u4e8b\u524d\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%8F%97%E9%A8%93%E7%A7%91%E7%9B%AE\"><\/span><span style=\"font-weight: 400;\">\u53d7\u9a13\u79d1\u76ee<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7a0e\u7406\u58eb\u8a66\u9a13\u306f\u5168\u79d1\u76ee\u30675\u79d1\u76ee\u306b\u5408\u683c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><b>\u5fc5\u9808\u79d1\u76ee<\/b>\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">\u7c3f\u8a18\u8ad6\u3001\u8ca1\u52d9\u8af8\u8868\u8ad6<\/span><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><b>\u9078\u629e\u5fc5\u9808\u79d1\u76ee<\/b>\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\uff08\u3069\u3061\u3089\u304b\u3092\u9078\u629e\uff09<\/span><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><b>\u9078\u629e\u79d1\u76ee<\/b>\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">\u76f8\u7d9a\u7a0e\u6cd5\u3001\u6d88\u8cbb\u7a0e\u6cd5\u3001\u9152\u7a0e\u6cd5\u3001\u4e8b\u696d\u7a0e\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u306a\u3069\u306e\u3046\u30613\u79d1\u76ee\u3092\u9078\u629e<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p><span style=\"font-weight: 400;\">\u79d1\u76ee\u3054\u3068\u306b\u5408\u683c\u304c\u8a8d\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u8907\u6570\u5e74\u304b\u3051\u3066\u5408\u683c\u3092\u76ee\u6307\u305b\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A9%A6%E9%A8%93%E9%A0%BB%E5%BA%A6\"><\/span><span style=\"font-weight: 400;\">\u8a66\u9a13\u983b\u5ea6<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7a0e\u7406\u58eb\u8a66\u9a13\u306f\u5e74\u306b1\u56de\u3001\u4f8b\u5e748\u6708\u306b\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%90%88%E6%A0%BC%E7%8E%87\"><\/span><span style=\"font-weight: 400;\">\u5408\u683c\u7387<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u79d1\u76ee\u3054\u3068\u306b\u5408\u683c\u7387\u304c\u7570\u306a\u308a\u3001\u5e73\u5747\u3067\u7d0410\u301c15\uff05\u7a0b\u5ea6\u3068\u3055\u308c\u307e\u3059\u3002\u8a66\u9a13\u306e\u5408\u683c\u57fa\u6e96\u70b9\u306f\u5404\u79d1\u76ee\u3068\u3082\u6e80\u70b9\u306e60\uff05\u3068\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u914d\u70b9\u306f\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u8a66\u9a13\u7bc4\u56f2\u304c\u5e83\u3044\u305f\u3081\u3001\u8a08\u753b\u7684\u306a\u52c9\u5f37\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B3%87%E6%A0%BC%E3%82%92%E3%81%A8%E3%82%8B%E3%81%AE%E3%81%AB%E5%BF%85%E8%A6%81%E3%81%AA%E6%9C%9F%E9%96%93%E3%80%81%E5%8B%89%E5%BC%B7%E6%99%82%E9%96%93%E6%95%B0\"><\/span><b>\u8cc7\u683c\u3092\u3068\u308b\u306e\u306b\u5fc5\u8981\u306a\u671f\u9593\u3001\u52c9\u5f37\u6642\u9593\u6570<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7a0e\u7406\u58eb\u8cc7\u683c\u306e\u53d6\u5f97\u307e\u3067\u306e\u671f\u9593\u3068\u52c9\u5f37\u6642\u9593\u306f\u3001\u4ee5\u4e0b\u304c\u76ee\u5b89\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>\u52c9\u5f37\u671f\u9593<\/b><span style=\"font-weight: 400;\">\uff1a\u5e73\u57473\u301c5\u5e74\uff081\u5e74\u30672\u79d1\u76ee\u305a\u3064\u5408\u683c\u3059\u308b\u5834\u5408\uff09<\/span><\/li>\n\n\n\n<li><b>\u7dcf\u52c9\u5f37\u6642\u9593<\/b><span style=\"font-weight: 400;\">\uff1a\u79d1\u76ee\u3054\u3068\u306b\u7d04500\u301c1000\u6642\u9593\uff085\u79d1\u76ee\u3059\u3079\u3066\u30672500\u301c5000\u6642\u9593\u7a0b\u5ea6\uff09<\/span><\/li>\n<\/ul>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7a0e\u7406\u58eb\u8a66\u9a13\u306f\u79d1\u76ee\u5408\u683c\u5236\u3067\u3042\u308b\u305f\u3081\u3001\u81ea\u5206\u306e\u30da\u30fc\u30b9\u3067\u53d6\u5f97\u3092\u76ee\u6307\u305b\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4ed5\u4e8b\u3068\u52c9\u5f37\u3092\u4e21\u7acb\u3057\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B3%87%E6%A0%BC%E5%8F%96%E5%BE%97%E3%81%AE%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\"><\/span><span style=\"font-weight: 400;\">\u8cc7\u683c\u53d6\u5f97\u306e\u30e1\u30ea\u30c3\u30c8<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7a0e\u7406\u58eb\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%8B%AC%E5%8D%A0%E6%A5%AD%E5%8B%99%E3%81%8C%E3%81%A7%E3%81%8D%E3%82%8B\"><\/span><b>\u72ec\u5360\u696d\u52d9\u304c\u3067\u304d\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4ee3\u7406\u3084\u7a0e\u52d9\u66f8\u985e\u4f5c\u6210\u3068\u3044\u3063\u305f\u72ec\u5360\u696d\u52d9\u306f\u7a0e\u7406\u58eb\u306e\u307f\u304c\u884c\u3048\u308b\u305f\u3081\u3001\u793e\u4f1a\u7684\u306a\u9700\u8981\u304c\u9ad8\u3044\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AE%89%E5%AE%9A%E3%81%97%E3%81%9F%E5%8F%8E%E5%85%A5%E3%81%A8%E9%AB%98%E3%81%84%E5%B9%B4%E5%8F%8E\"><\/span><b>\u5b89\u5b9a\u3057\u305f\u53ce\u5165\u3068\u9ad8\u3044\u5e74\u53ce<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7a0e\u7406\u58eb\u306e\u5e73\u5747\u5e74\u53ce\u306f\u7d04500\u4e07\u5186\u301c1,000\u4e07\u5186\u3067\u3001\u9ad8\u3044\u53ce\u5165\u3092\u5f97\u3089\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002\u72ec\u7acb\u3057\u3066\u6210\u529f\u3059\u308c\u3070\u5e74\u53ce2,000\u4e07\u5186\u4ee5\u4e0a\u3092\u76ee\u6307\u3059\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%8B%AC%E7%AB%8B%E9%96%8B%E6%A5%AD%E3%81%8C%E3%81%A7%E3%81%8D%E3%82%8B\"><\/span><b>\u72ec\u7acb\u958b\u696d\u304c\u3067\u304d\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7a0e\u7406\u58eb\u8cc7\u683c\u304c\u3042\u308c\u3070\u3001\u81ea\u8eab\u3067\u4e8b\u52d9\u6240\u3092\u958b\u696d\u3057\u3001\u81ea\u7531\u5ea6\u306e\u9ad8\u3044\u30ad\u30e3\u30ea\u30a2\u3092\u69cb\u7bc9\u3067\u304d\u307e\u3059\u3002\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u7a2e\u985e\u3084\u696d\u52d9\u5185\u5bb9\u306f\u81ea\u5206\u3067\u9078\u3076\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u7279\u306b\u76f8\u7d9a\u30fb\u6cd5\u4eba\u7a0e\u52d9\u30fb\u8cc7\u7523\u7a0e\u306a\u3069\u306e\u30cb\u30c3\u30c1\u5206\u91ce\u3067\u9ad8\u5358\u4fa1\u6848\u4ef6\u3092\u9078\u3076\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%B0%B8%E7%B6%9A%E6%80%A7%E3%81%AE%E3%81%82%E3%82%8B%E3%82%B9%E3%82%AD%E3%83%AB\"><\/span><b>\u6c38\u7d9a\u6027\u306e\u3042\u308b\u30b9\u30ad\u30eb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u3084\u4f1a\u8a08\u306f\u7d4c\u6e08\u793e\u4f1a\u306b\u304a\u3044\u3066\u4e0d\u53ef\u6b20\u306a\u5206\u91ce\u3067\u3042\u308a\u3001\u8cc7\u683c\u3092\u6301\u3064\u3053\u3068\u3067\u751f\u6daf\u6d3b\u8e8d\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u4e00\u5ea6\u53d6\u5f97\u3059\u308c\u3070\u3001\u66f4\u65b0\u3084\u767b\u9332\u8a66\u9a13\u306a\u3057\u3067\u4e00\u751f\u4f7f\u3048\u308b\u8cc7\u683c\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%90%91%E3%81%84%E3%81%A6%E3%81%84%E3%82%8B%E4%BA%BA%E3%83%BB%E3%81%8A%E3%81%99%E3%81%99%E3%82%81%E3%81%97%E3%81%9F%E3%81%84%E4%BA%BA\"><\/span><b>\u5411\u3044\u3066\u3044\u308b\u4eba\u30fb\u304a\u3059\u3059\u3081\u3057\u305f\u3044\u4eba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>\u6570\u5b57\u3084\u8a08\u7b97\u304c\u5f97\u610f\u306a\u4eba<\/b><b><br><br><\/b><span style=\"font-weight: 400;\">\u7a0e\u52d9\u3084\u4f1a\u8a08\u306f\u6570\u5b57\u3092\u6271\u3046\u4ed5\u4e8b\u304c\u4e2d\u5fc3\u3002\u7c3f\u8a18\u306e\u77e5\u8b58\u3082\u6d3b\u7528\u3059\u308b\u305f\u3081\u3001\u6570\u5b57\u306b\u62b5\u6297\u304c\u306a\u3044\u4eba\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n\n\n\n<li><b>\u6cd5\u5f8b\u3084\u7a0e\u5236\u306b\u95a2\u5fc3\u304c\u3042\u308b\u4eba<\/b><b><br><br><\/b><span style=\"font-weight: 400;\">\u7a0e\u6cd5\u306e\u5c02\u9580\u77e5\u8b58\u3092\u6d3b\u7528\u3059\u308b\u306e\u3067\u3001\u6cd5\u5f8b\u3084\u7a0e\u91d1\u306b\u3064\u3044\u3066\u5b66\u3076\u3053\u3068\u304c\u597d\u304d\u306a\u65b9\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/span><\/li>\n\n\n\n<li><b>\u72ec\u7acb\u3057\u3066\u50cd\u304d\u305f\u3044\u4eba<\/b><b><br><br><\/b><span style=\"font-weight: 400;\">\u81ea\u7531\u5ea6\u306e\u9ad8\u3044\u4ed5\u4e8b\u3092\u76ee\u6307\u3057\u3066\u3044\u308b\u65b9\u3084\u3001\u81ea\u5206\u81ea\u8eab\u306e\u4e8b\u52d9\u6240\u3092\u958b\u696d\u3057\u305f\u3044\u4eba\u306b\u306f\u975e\u5e38\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n\n\n\n<li><b>\u30b3\u30c4\u30b3\u30c4\u52aa\u529b\u3067\u304d\u308b\u4eba<\/b><b><br><br><\/b><span style=\"font-weight: 400;\">\u7a0e\u7406\u58eb\u8a66\u9a13\u306f\u79d1\u76ee\u5408\u683c\u5236\u3067\u3042\u308b\u305f\u3081\u3001\u5730\u9053\u306b\u5b66\u7fd2\u3092\u7a4d\u307f\u91cd\u306d\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u9577\u671f\u9593\u306e\u52c9\u5f37\u304c\u82e6\u306b\u306a\u3089\u306a\u3044\u4eba\u306b\u5411\u3044\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" 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