{"id":47,"date":"2022-09-12T11:19:58","date_gmt":"2022-09-12T09:19:58","guid":{"rendered":"https:\/\/shapiratax.co.il\/?page_id=47"},"modified":"2022-09-16T14:17:51","modified_gmt":"2022-09-16T12:17:51","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%a2%d7%a6%d7%9e%d7%90%d7%99%d7%99%d7%9d","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%a2%d7%a6%d7%9e%d7%90%d7%99%d7%99%d7%9d\/","title":{"rendered":"\u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05dc\u05e2\u05e6\u05de\u05d0\u05d9\u05d9\u05dd"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"47\" class=\"elementor elementor-47\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0108d7a elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0108d7a\" 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-0cb455b\" data-id=\"0cb455b\" 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-dcc56da elementor-widget elementor-widget-heading\" data-id=\"dcc56da\" 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 .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">\u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afd362f elementor-nav-menu--dropdown-none elementor-widget elementor-widget-nav-menu\" data-id=\"afd362f\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;}}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link 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-afd362f\" 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 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%a2%d7%a6%d7%9e%d7%90%d7%99%d7%99%d7%9d\/\" class=\"elementor-item\">\u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05dc\u05e2\u05e6\u05de\u05d0\u05d9\u05d9\u05dd<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-238\"><a href=\"https:\/\/shapiratax.co.il\/%d7%94%d7%92%d7%a9%d7%aa-%d7%93%d7%95%d7%97%d7%95%d7%aa-%d7%9b%d7%a1%d7%a4%d7%99%d7%99%d7%9d-%d7%9c%d7%97%d7%91%d7%a8%d7%95%d7%aa\/\" class=\"elementor-item\">\u05d4\u05d2\u05e9\u05ea \u05d3\u05d5\u05d7\u05d5\u05ea \u05db\u05e1\u05e4\u05d9\u05d9\u05dd \u05dc\u05d7\u05d1\u05e8\u05d5\u05ea<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-237\"><a href=\"https:\/\/shapiratax.co.il\/%d7%93%d7%99%d7%95%d7%95%d7%97%d7%99%d7%9d-%d7%9e%d7%a7%d7%95%d7%95%d7%a0%d7%99%d7%9d-%d7%9c%d7%a8%d7%a9%d7%95%d7%99%d7%95%d7%aa-%d7%94%d7%9e%d7%a1\/\" class=\"elementor-item\">\u05d3\u05d9\u05d5\u05d5\u05d7\u05d9\u05dd \u05de\u05e7\u05d5\u05d5\u05e0\u05d9\u05dd \u05dc\u05e8\u05e9\u05d5\u05d9\u05d5\u05ea \u05d4\u05de\u05e1<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"\u05db\u05e4\u05ea\u05d5\u05e8 \u05e4\u05ea\u05d9\u05d7\u05ea \u05ea\u05e4\u05e8\u05d9\u05d8\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t\t<span class=\"elementor-screen-only\">\u05ea\u05e4\u05e8\u05d9\u05d8<\/span>\n\t\t<\/div>\n\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" role=\"navigation\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-afd362f\" 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\" tabindex=\"-1\">\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 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%a2%d7%a6%d7%9e%d7%90%d7%99%d7%99%d7%9d\/\" class=\"elementor-item\" tabindex=\"-1\">\u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05dc\u05e2\u05e6\u05de\u05d0\u05d9\u05d9\u05dd<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-238\"><a href=\"https:\/\/shapiratax.co.il\/%d7%94%d7%92%d7%a9%d7%aa-%d7%93%d7%95%d7%97%d7%95%d7%aa-%d7%9b%d7%a1%d7%a4%d7%99%d7%99%d7%9d-%d7%9c%d7%97%d7%91%d7%a8%d7%95%d7%aa\/\" class=\"elementor-item\" tabindex=\"-1\">\u05d4\u05d2\u05e9\u05ea \u05d3\u05d5\u05d7\u05d5\u05ea \u05db\u05e1\u05e4\u05d9\u05d9\u05dd \u05dc\u05d7\u05d1\u05e8\u05d5\u05ea<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-237\"><a href=\"https:\/\/shapiratax.co.il\/%d7%93%d7%99%d7%95%d7%95%d7%97%d7%99%d7%9d-%d7%9e%d7%a7%d7%95%d7%95%d7%a0%d7%99%d7%9d-%d7%9c%d7%a8%d7%a9%d7%95%d7%99%d7%95%d7%aa-%d7%94%d7%9e%d7%a1\/\" class=\"elementor-item\" tabindex=\"-1\">\u05d3\u05d9\u05d5\u05d5\u05d7\u05d9\u05dd \u05de\u05e7\u05d5\u05d5\u05e0\u05d9\u05dd \u05dc\u05e8\u05e9\u05d5\u05d9\u05d5\u05ea \u05d4\u05de\u05e1<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4a6a3e7\" data-id=\"4a6a3e7\" 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-6024830 elementor-widget elementor-widget-heading\" data-id=\"6024830\" 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\u05e2\u05e6\u05de\u05d0\u05d9\u05d9\u05dd<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09ee4c4 elementor-widget elementor-widget-text-editor\" data-id=\"09ee4c4\" 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\">\n<li>\u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea, \u05ea\u05dc\u05d5\u05e9\u05d9 \u05e9\u05db\u05e8, \u05ea\u05e9\u05dc\u05d5\u05dd \u05de\u05e7\u05d3\u05de\u05d5\u05ea \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4 , \u05d1\u05d9\u05d8\u05d5\u05d7 \u05dc\u05d0\u05d5\u05de\u05d9 \u05d5\u05de\u05e2&quot;\u05de<\/li>\n<li>\u05d3\u05d5&quot;\u05d7 \u05e9\u05e0\u05ea\u05d9, \u05d4\u05e6\u05d4\u05e8\u05ea \u05d4\u05d5\u05df, \u05d4\u05e7\u05d8\u05e0\u05ea \u05de\u05e7\u05d3\u05de\u05d5\u05ea \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4 \u05d5\u05e4\u05d8\u05d5\u05e8 \u05de\u05e0\u05d9\u05db\u05d5\u05d9 \u05de\u05e1 \u05d1\u05de\u05e7\u05d5\u05e8<\/li>\n<li>\u05d9\u05d9\u05e6\u05d5\u05d2 \u05de\u05d5\u05dc \u05e8\u05e9\u05d5\u05d9\u05d5\u05ea \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4, \u05de\u05e2&quot;\u05de \u05d5\u05d1\u05d9\u05d8\u05d5\u05d7 \u05dc\u05d0\u05d5\u05de\u05d9 \u05d5\u05d4\u05d5\u05d5\u05e2\u05d3\u05d4 \u05dc\u05e7\u05d1\u05d9\u05dc\u05d5\u05ea \u05e4\u05e0\u05e7\u05e1\u05d9\u05dd<\/li>\n<li>\u05d7\u05e9\u05d5\u05d1\u05d9 \u05de\u05e1 \u05dc\u05d4\u05db\u05e0\u05e1\u05d5\u05ea \u05de\u05e9\u05db&quot;\u05d3 ,\u05e9\u05d5\u05e7 \u05d4\u05d4\u05d5\u05df , \u05e2\u05e1\u05e7\u05d0\u05d5\u05ea \u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df \u05d1\u05d0\u05e8\u05e5 \u05d5\u05d1\u05d7\u05d5&quot;\u05dc<\/li>\n<li>\u05d7\u05d9\u05e9\u05d5\u05d1 \u05de\u05e1 \u05e8\u05d1\u05e2\u05d5\u05e0\u05d9 \u05d0\u05d5 \u05d7\u05e6\u05d9-\u05e9\u05e0\u05ea\u05d9 \u05dc\u05e6\u05d5\u05e8\u05da \u05d1\u05e7\u05e8\u05d4 \u05d5\u05ea\u05db\u05e0\u05d5\u05df \u05d4\u05d4\u05ea\u05e0\u05d4\u05dc\u05d5\u05ea \u05d4\u05e2\u05ea\u05d9\u05d3\u05d9\u05ea \u05e9\u05dc \u05d4\u05e2\u05e1\u05e7.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea, \u05ea\u05dc\u05d5\u05e9\u05d9 \u05e9\u05db\u05e8, \u05ea\u05e9\u05dc\u05d5\u05dd \u05de\u05e7\u05d3\u05de\u05d5\u05ea \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4 , \u05d1\u05d9\u05d8\u05d5\u05d7 \u05dc\u05d0\u05d5\u05de\u05d9 \u05d5\u05de\u05e2&quot;\u05de \u05d3\u05d5&quot;\u05d7 \u05e9\u05e0\u05ea\u05d9, \u05d4\u05e6\u05d4\u05e8\u05ea \u05d4\u05d5\u05df, \u05d4\u05e7\u05d8\u05e0\u05ea \u05de\u05e7\u05d3\u05de\u05d5\u05ea \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4 \u05d5\u05e4\u05d8\u05d5\u05e8 \u05de\u05e0\u05d9\u05db\u05d5\u05d9 \u05de\u05e1 \u05d1\u05de\u05e7\u05d5\u05e8 \u05d9\u05d9\u05e6\u05d5\u05d2 \u05de\u05d5\u05dc \u05e8\u05e9\u05d5\u05d9\u05d5\u05ea \u05de\u05e1 \u05d4\u05db\u05e0\u05e1\u05d4, \u05de\u05e2&quot;\u05de \u05d5\u05d1\u05d9\u05d8\u05d5\u05d7 \u05dc\u05d0\u05d5\u05de\u05d9 \u05d5\u05d4\u05d5\u05d5\u05e2\u05d3\u05d4 \u05dc\u05e7\u05d1\u05d9\u05dc\u05d5\u05ea \u05e4\u05e0\u05e7\u05e1\u05d9\u05dd \u05d7\u05e9\u05d5\u05d1\u05d9 \u05de\u05e1 \u05dc\u05d4\u05db\u05e0\u05e1\u05d5\u05ea \u05de\u05e9\u05db&quot;\u05d3 ,\u05e9\u05d5\u05e7 \u05d4\u05d4\u05d5\u05df , \u05e2\u05e1\u05e7\u05d0\u05d5\u05ea \u05de\u05e7\u05e8\u05e7\u05e2\u05d9\u05df \u05d1\u05d0\u05e8\u05e5 \u05d5\u05d1\u05d7\u05d5&quot;\u05dc \u05d7\u05d9\u05e9\u05d5\u05d1 \u05de\u05e1 \u05e8\u05d1\u05e2\u05d5\u05e0\u05d9 \u05d0\u05d5 \u05d7\u05e6\u05d9-\u05e9\u05e0\u05ea\u05d9 \u05dc\u05e6\u05d5\u05e8\u05da \u05d1\u05e7\u05e8\u05d4 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u05e9\u05e4\u05d9\u05e8\u05d0 \u05e9\u05d9\u05e8\u05d5\u05ea\u05d9\u05dd \u05e4\u05d9\u05e0\u05e0\u05e1\u05d9\u05d9\u05dd-\u05d4\u05e0\u05d4\u05dc\u05ea \u05d7\u05e9\u05d1\u05d5\u05e0\u05d5\u05ea \u05dc\u05e2\u05e6\u05de\u05d0\u05d9\u05d9\u05dd<\/title>\n<meta name=\"description\" content=\"\u05d4\u05e0\u05d4\u05dc\u05ea 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