{"id":6354,"date":"2013-04-23T09:21:13","date_gmt":"2013-04-23T00:21:13","guid":{"rendered":"http:\/\/cfonews.main.jp\/cfonews\/?p=6354"},"modified":"2013-04-23T09:21:13","modified_gmt":"2013-04-23T00:21:13","slug":"%e6%97%a5%e6%9c%ac%e5%8f%96%e7%b7%a0%e5%bd%b9%e5%8d%94%e4%bc%9a%e3%80%81%e7%b5%8c%e5%96%b6%e8%80%85%e5%a0%b1%e9%85%ac%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e6%b3%95%e8%a6%8f%e5%88%b6%e3%82%84%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/www.cfonews.jp\/?p=6354","title":{"rendered":"\u65e5\u672c\u53d6\u7de0\u5f79\u5354\u4f1a\u3001\u7d4c\u55b6\u8005\u5831\u916c\u306b\u95a2\u3059\u308b\u6cd5\u898f\u5236\u3084\u7a0e\u5236\u306e\u6539\u6b63\u8981\u671b\u3092\u307e\u3068\u3081\u308b"},"content":{"rendered":"<blockquote><p><strong><span style=\"color: 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#003366;\">\u500b\u4eba\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u8ab2\u7a0e\u306f\u3001\u682a\u5f0f\u5229\u7528\u578b\u5831\u916c\u306e\u6a29\u5229\u78ba\u5b9a\u6642\u306b\u884c\u308f\u308c\u308b\u306e\u304c\u539f\u5247\u3060\u304c\u3001\u305f\u3068\u3048\u3070\u3001 \u8b72\u6e21\u5236\u9650\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u7a0e\u6cd5\u3067\u306f\u8ab2\u7a0e\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u660e\u78ba\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u4eee\u306b\u305d\u306e\u4ed8\u4e0e\u6642 \u306b\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3068\u3059\u308c\u3070\u3001\u8b72\u6e21\u5236\u9650\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u58f2\u5374\u3057\u3066\u7d0d\u7a0e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306f\u3067 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election\u3068\u8a00\u3044\u307e\u3059\uff09\u3002<\/p>\n<p>\u682a\u5f0f\u5831\u916c\u3068\u3044\u3046\u3068\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u5f79\u54e1\u306b\u5bfe\u3057\u4ed8\u4e0e\u3059\u308b\u3082\u306e\u3092\u30a4\u30e1\u30fc\u30b8\u3057\u304c\u3061\u3067\u3059\u304c\u3001\u7c73\u56fd\u3067\u306f\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u306e\u5275\u696d\u8005\u306b\u682a\u5f0f\u5831\u916c\u3092\u4ed8\u4e0e\u3057\u3001\u5275\u696d\u8005\u306f83(b) election\u3092\u5229\u7528\u3057\u3001\u4ed8\u4e0e\u6642\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u4f8b\u3048\u3070\u305d\u306e\u4f1a\u793e\u304cIPO\u3092\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u682a\u4fa1\u4e0a\u6607\u5206\u306f\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\uff08\u901a\u5e38\u6240\u5f97\u8ab2\u7a0e\u3068\u6bd4\u3079\u512a\u9047\u3055\u308c\u3066\u3044\u307e\u3059\uff09\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u51fa\u6765\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u6642\u306e\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u306bVC\u7b49\u304c\u6295\u8cc7\u3059\u308b\u30b1\u30fc\u30b9\u304c\u5f90\u3005\u306b\u65e5\u672c\u3067\u3082\u5897\u3048\u3064\u3064\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u5275\u696d\u8005\u304c\u4e00\u5b9a\u306e\u6301\u5206\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u3001\u682a\u5f0f\u5831\u916c\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u3082\u9078\u629e\u80a2\u306e\u4e00\u3064\u3068\u306a\u3063\u3066\u3044\u304f\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u7c73\u56fd\u3067\u306f\u5275\u696d\u8005\u306e\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u304c\u901a\u5e38\u6240\u5f97\u3067\u306f\u306a\u304f\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u6279\u5224\u304c\u3042\u308b\uff08\u4f8b\u3048\u3070<a href=\"http:\/\/subchaptertax.wordpress.com\/2012\/02\/10\/tax-consequences-of-facebooks-ipo\/\" target=\"_blank\">http:\/\/subchaptertax.wordpress.com\/2012\/02\/10\/tax-consequences-of-facebooks-ipo\/<\/a>\uff09\u3082\u306e\u306e\u3053\u3046\u3044\u3063\u305f\u7a0e\u512a\u9047\u63aa\u7f6e\u304c\u8d77\u696d\u3092\u5f8c\u62bc\u3057\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u307e\u305f\u4e8b\u5b9f\u3067\u3059\u3002<\/p>\n<p>\u305d\u3046\u3044\u3063\u305f\u610f\u5473\u3067\u3082\u3001\u4eca\u822c\u306e\u65e5\u672c\u53d6\u7de0\u5f79\u5354\u4f1a\u306e\u8981\u671b\u306f\u7684\u3092\u5f97\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h3>\u3010\u30ea\u30f3\u30af\u3011<\/h3>\n<p style=\"padding-left: 30px;\"><a href=\"http:\/\/www.jacd.jp\/news\/comp\/130412_01.pdf\" target=\"_blank\">2013\u5e744\u670812\u65e5\u300c2013\u5e74\u5ea6\u7d4c\u55b6\u8005\u5831\u916c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u7b2c\u4e09\u7248\uff09\u3068\u6cd5\u898f\u5236\u30fb\u7a0e\u5236\u6539\u6b63\u306e\u8981\u671b\u300d\u65e5\u672c\u53d6\u7de0\u5f79\u5354\u4f1a 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