{"id":102709,"date":"2016-07-27T17:12:46","date_gmt":"2016-07-27T08:12:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=102709"},"modified":"2016-07-27T17:30:02","modified_gmt":"2016-07-27T08:30:02","slug":"tax-report-33","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-33\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u8ca1\u52d9\u7701\u3001\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d\u3092\u516c\u8868\uff5e\u6539\u6b63\u6d88\u8cbb\u7a0e\u6cd5\u306f\u5e73\u621028\u5e74\uff13\u670831\u65e5\u516c\u5e03\u306e\u5185\u5bb9\u3067\u89e3\u8aac"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u8ca1\u52d9\u7701\u3001\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6539\u6b63\u6d88\u8cbb\u7a0e\u6cd5\u306f\u5e73\u621028\u5e74\uff13\u670831\u65e5\u516c\u5e03\u306e\u5185\u5bb9\u3067\u89e3\u8aac<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u8ca1\u52d9\u7701\u4e3b\u7a0e\u5c40\u304c\u7a0e\u5236\u6539\u6b63\u306e\u5185\u5bb9\u3092\u8a73\u89e3\u3057\u305f\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d\uff08\u5168983\u30da\u30fc\u30b8\uff09\u304c\u3001\uff17\u670827\u65e5\u306b\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u3067\u516c\u8868\u3055\u308c\u305f\u3002\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u3092\u884c\u3046\u30da\u30fc\u30b8\u306f\u6bce\u5e74\uff17\u6708\u4e0a\u65ec\u306b\u306f\u63b2\u8f09\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u672c\u5e74\u306f\u901a\u5e38\u3088\u308a\u9045\u308c\u3066\u306e\u516c\u8868\u3068\u306a\u3063\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2016\/explanation\/index.html\" target=\"_blank\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u4eca\u5e74\u5ea6\u6539\u6b63\u3067\u6210\u7acb\u3057\u305f\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6d88\u8cbb\u7a0e\u738710\uff05\u5f15\u4e0a\u3052\u306f\u5e73\u621031\u5e74\uff082019\u5e74\uff0910\u6708\u3078\uff12\u5e74\u534a\u5ef6\u671f\uff5e\u7a0e\u5236\u95a2\u9023\u6cd5\u6848\u306f\u79cb\u306e\u81e8\u6642\u56fd\u4f1a\u3067\u306e\u6210\u7acb\u3092\u76ee\u6307\u3059\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-report-26\/\" target=\"_blank\">\u65e2\u5831\u306e\u901a\u308a<\/a>\u3001\u6d88\u8cbb\u7a0e\u738710\uff05\u306e\u5f15\u4e0a\u3052\u304c\uff12\u5e74\u534a\u5ef6\u671f\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u305d\u306e\u5c0e\u5165\u6642\u671f\u3082\u5e73\u621031\u5e7410\u6708\u304b\u3089\u3068\u3055\u308c\u305f\u304c\u3001\uff16\u6708\u306e\u5b89\u500d\u9996\u76f8\u306b\u3088\u308b\u5ef6\u671f\u8868\u660e\u4ee5\u964d\u3001\u65b0\u305f\u306a\u6cd5\u4ee4\u7b49\u306e\u6539\u6b63\u306f\u884c\u308f\u308c\u3066\u304a\u3089\u305a\u3001\u79cb\u306e\u81e8\u6642\u56fd\u4f1a\u3067\u306e\u6210\u7acb\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u89e3\u8aac\u3067\u306f\u3001\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2016\/explanation\/pdf\/p0758_0843.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u306e\u6539\u6b63<\/a>\u300d\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u4e0b\u8a18\u306e\u901a\u308a\u3001\uff13\u670831\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u95a2\u4fc2\u6cd5\u4ee4\u7b49\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6d88\u8cbb\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u5185\u5bb9\u306e\u89e3\u8aac\u3092\u884c\u3046\u65e8\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u5f8c\u3001\u4e0a\u8a18\u306e\u7a0e\u5236\u95a2\u9023\u6cd5\u6848\u304c\u6210\u7acb\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u3089\u304c<span style=\"border-bottom: double 3px #000000;\">\u516c\u5e03\u3055\u308c\u305f\u5f8c\u306e\u300c\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d\u306e\u4e2d\u3067\u89e3\u8aac\u3059\u308b<\/span>\u3068\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72\u30da\u30fc\u30b8\u5185\u3082\u3057\u304f\u306f\u65b0\u305f\u306a\u89e3\u8aac\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u53d6\u308a\u4e0a\u3052\u3089\u308c\u308b\u898b\u8fbc\u307f\u3060\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u53bb\u308b\u5e73\u621028\u5e74\uff16\u6708\uff11\u65e5\u3001\u5b89\u500d\u5185\u95a3\u7dcf\u7406\u5927\u81e3\u306f\u3001\u5e73\u621029\u5e74\uff14\u6708\u306b\u4e88\u5b9a\u3055\u308c\u3066\u3044\u305f\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u306b\u3064\u3044\u3066\u306f\uff12\u5e74\u534a\u5ef6\u671f\u3057\u3001\u5e73\u621031\u5e7410\u6708\uff11\u65e5\u306b\u5b9f\u65bd\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u969b\u306b\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u65e8\u3092\u8868\u660e\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4eca\u5f8c\u3001\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306e\u5c0e\u5165\u6642\u671f\u306e\u5909\u66f4\u306a\u3069\u3001\u5fc5\u8981\u306a\u6cd5\u4ee4\u6539\u6b63\u306e\u5185\u5bb9\u304c\u691c\u8a0e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u672c\u7a3f\u3067\u306f\u3001\u5e73\u621028\u5e74\uff13\u670831\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u95a2\u4fc2\u6cd5\u4ee4\u7b49\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6d88\u8cbb\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u5185\u5bb9\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u306a\u304a\u3001\u6cd5\u4ee4\u6539\u6b63\u5f8c\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u4fc2\u6cd5\u4ee4\u304c\u516c\u5e03\u3055\u308c\u305f\u5f8c\u306e\u300c\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d\u306e\u4e2d\u3067\u89e3\u8aac\u3059\u308b\u3053\u3068\u3068\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u8ca1\u52d9\u7701\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2016\/explanation\/pdf\/p0758_0843.pdf\" target=\"_blank\">p758<\/a>\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u5192\u982d\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2016\/explanation\/pdf\/p0003_0008.pdf\" target=\"_blank\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d\u306b\u3082\u540c\u8da3\u65e8\u306e\u8a18\u8f09\u304c\u3042\u308b\uff08\u4e0b\u7dda\u306f\u7de8\u96c6\u90e8\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u53bb\u308b\u5e73\u621028\u5e74\uff16\u6708\uff11\u65e5\u3001\u5b89\u500d\u5185\u95a3\u7dcf\u7406\u5927\u81e3\u306f\u3001\u5e73\u621029\u5e74\uff14\u6708\u306b\u4e88\u5b9a\u3055\u308c\u3066\u3044\u305f\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u306b\u3064\u3044\u3066\u306f\uff12\u5e74\u534a\u5ef6\u671f\u3059\u308b\u65e8\u3092\u8868\u660e\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d\u306f\u3001\u5e73\u621028\u5e74\uff13\u670831\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f28\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u95a2\u4fc2\u6cd5\u4ee4\u7b49\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u5236\u6539\u6b63\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3059\u308b\u3082\u306e\u3067\u3059\u304c\u3001\u6d88\u8cbb\u7a0e\u738710\uff05\u3078\u306e\u5f15\u4e0a\u3052\u306b\u95a2\u308f\u308b\u5404\u7a2e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001\u4eca\u5f8c\u3001<span style=\"border-bottom: double 3px #000000;\">28\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u63aa\u7f6e\u306b\u95a2\u308f\u3089\u305a\u3001\u305d\u306e\u5185\u5bb9\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/span>\u306e\u3067\u3001\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u306a\u304a\u3001\u305d\u3046\u3057\u305f\u898b\u76f4\u3057\u5f8c\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u4fc2\u6cd5\u4ee4\u304c\u516c\u5e03\u3055\u308c\u305f\u5f8c\u306e\u300c\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d\u306e\u4e2d\u3067\u89e3\u8aac\u3059\u308b\u3053\u3068\u3068\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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