{"id":45,"date":"2022-09-12T11:19:35","date_gmt":"2022-09-12T09:19:35","guid":{"rendered":"https:\/\/shapiratax.co.il\/?page_id=45"},"modified":"2022-09-16T14:16:43","modified_gmt":"2022-09-16T12:16:43","slug":"%d7%94%d7%a0%d7%94%d7%9c%d7%aa-%d7%97%d7%a9%d7%91%d7%95%d7%a0%d7%95%d7%aa-%d7%9c%d7%97%d7%91%d7%a8%d7%95%d7%aa","status":"publish","type":"page","link":"https:\/\/shapiratax.co.il\/%d7%94%d7%a0%d7%94%d7%9c%d7%aa-%d7%97%d7%a9%d7%91%d7%95%d7%a0%d7%95%d7%aa-%d7%9c%d7%97%d7%91%d7%a8%d7%95%d7%aa\/","title":{"rendered":"\u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05dc\u05d7\u05d1\u05e8\u05d5\u05ea"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"45\" class=\"elementor elementor-45\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7f3315b elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7f3315b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9d9e9a6\" data-id=\"9d9e9a6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-973190e elementor-widget elementor-widget-heading\" data-id=\"973190e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.4 - 31-08-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading 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rel=\"stylesheet\" href=\"https:\/\/shapiratax.co.il\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-nav-menu-rtl.min.css\">\t\t\t<nav migration_allowed=\"1\" migrated=\"0\" role=\"navigation\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-20ec7e5\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-240\"><a href=\"https:\/\/shapiratax.co.il\/%d7%94%d7%a0%d7%94%d7%9c%d7%aa-%d7%97%d7%a9%d7%91%d7%95%d7%a0%d7%95%d7%aa-%d7%9c%d7%97%d7%91%d7%a8%d7%95%d7%aa\/\" class=\"elementor-item\">\u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05dc\u05d7\u05d1\u05e8\u05d5\u05ea<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-239\"><a 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class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2179b32\" data-id=\"2179b32\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68af22d elementor-widget elementor-widget-heading\" data-id=\"68af22d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05dc\u05d7\u05d1\u05e8\u05d5\u05ea<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4ce3bd elementor-widget elementor-widget-text-editor\" data-id=\"a4ce3bd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.4 - 31-08-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:right;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<ul dir=\"rtl\"><li>\u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05de\u05dc\u05d0\u05d4 \u05e2\u05dd \u05d0\u05e4\u05e9\u05e8\u05d5\u05ea \u05dc\u05d7\u05d9\u05d1\u05d5\u05e8 \u05de\u05e8\u05d7\u05d5\u05e7\u00a0 \u05dc\u05de\u05d7\u05e9\u05d1\u05d9 \u05d4\u05dc\u05e7\u05d5\u05d7<\/li><li>\u05d4\u05db\u05e0\u05ea \u05de\u05e9\u05db\u05d5\u05e8\u05d5\u05ea \u05dc\u05e8\u05d1\u05d5\u05ea \u05dc\u05e2\u05d5\u05d1\u05d3\u05d9\u05dd \u05d9\u05e9\u05e8\u05d0\u05dc\u05d9\u05dd \u05d4\u05e2\u05d5\u05d1\u05d3\u05d9\u05dd \u05d1\u05d7\u05d5&quot;\u05dc<\/li><li>\u05d4\u05db\u05e0\u05ea \u05de\u05e2\u05e8\u05da \u05d1\u05d9\u05d8\u05d5\u05d7 \u05e4\u05e0\u05e1\u05d9\u05d5\u05e0\u05d9 \u05dc\u05e2\u05d5\u05d1\u05d3\u05d9\u05dd<\/li><li>\u05e2\u05d6\u05e8\u05d4 \u05dc\u05de\u05e0\u05d4\u05dc\u05d9 \u05db\u05e1\u05e4\u05d9\u05dd \u05d1\u05e0\u05d5\u05e9\u05d0 \u05ea\u05d9\u05d0\u05d5\u05dd \u05d4\u05d5\u05e6\u05d0\u05d5\u05ea \u05e2\u05d5\u05d3\u05e4\u05d5\u05ea<\/li><li>\u05d4\u05e9\u05ea\u05ea\u05e4\u05d5\u05ea \u05d1\u05d3\u05d9\u05d5\u05e0\u05d9 \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4, \u05e0\u05d9\u05db\u05d5\u05d9\u05d9\u05dd, \u05de\u05e2&quot;\u05de, \u05d1\u05d9\u05d8\u05d5\u05d7 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