{"id":124467,"date":"2017-07-13T10:20:12","date_gmt":"2017-07-13T01:20:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=124467"},"modified":"2018-07-25T16:31:06","modified_gmt":"2018-07-25T07:31:06","slug":"tax-article-248","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-248\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c54\u56de\u3011\u300c\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff13\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c54\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff13\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c52\u56de\u3011\u300c\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-241\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2160\u3000\u96d1\u640d\u63a7\u9664\u306e\u610f\u7fa9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2161\u3000\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u306b\u4fc2\u308b\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\uff0d\u56fd\u4f1a\u7b54\u5f01\u3067\u56fd\u7a0e\u5e81\u306e\u53d6\u6271\u3044\u304c\u6c7a\u5b9a<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff12\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c53\u56de\u3011\u300c\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-246\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2162\u3000\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u306e\u96d1\u640d\u63a7\u9664\u306e\u8ad6\u62e0<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000\uff12\u3064\u306e\u89e3\u91c8\u8ad6\u7684\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u640d\u5931\u62e1\u5927\u672a\u7136\u9632\u6b62\u8aac\u306e\u554f\u984c\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u63a7\u9664\u5bfe\u8c61\u306e\u62e1\u5f35\u8def\u7dda<\/strong><\/h4>\n<p>\u640d\u5931\u62e1\u5927\u672a\u7136\u9632\u6b62\u8aac\u306e\u66f4\u306a\u308b\u554f\u984c\u70b9\u3092\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u5c0e\u304d\u51fa\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n<p>\u662d\u548c52\u5e7411\u6708\uff12\u65e5\u4ed8\u3051\u7b2c82\u56de\u56fd\u4f1a\u8846\u8b70\u9662\u30fb\u5efa\u8a2d\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066\u3001\u5927\u8535\u7701\u306e\u6885\u6fa4\u7bc0\u7537\u4e3b\u7a0e\u5c40\u7dcf\u52d9\u8ab2\u9577\uff08\u5f53\u6642\u3002\u5f8c\u306e\u7b2c20\u4ee3\u56fd\u7a0e\u5e81\u9577\u5b98\uff09\u306f\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u308b\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>\u8c6a\u96ea\u5730\u5e2f\u306e\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u306b\u3064\u3044\u3066\u5404\u7a2e\u306e\u5fa1\u6307\u6458\u304c\u3042\u3063\u305f\u3053\u3068\u306f\u4e8b\u5b9f\u3067\u3054\u3056\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u5f8c\u3069\u3046\u3044\u3046\u51e6\u7f6e\u3092\u3068\u3063\u305f\u304b\u3068\u3044\u3046\u3053\u3068\u306b\u3064\u3044\u3066\u5fa1\u5831\u544a\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001\u307e\u305a\u5fa1\u6848\u5185\u306e\u3068\u304a\u308a\u3001\u73fe\u5728\u6240\u5f97\u7a0e\u3067\u96d1\u640d\u63a7\u9664\u306e\u5236\u5ea6\u304c\u3054\u3056\u3044\u307e\u3059\u3002\u5f93\u6765\u306f\u3001\u8c6a\u96ea\u5730\u5e2f\u306e\u5bb6\u5c4b\u306e\u5012\u58ca\u3092\u9632\u6b62\u3059\u308b\u3068\u3044\u3046\u898b\u5730\u304b\u3089\u3001\u5c4b\u6839\u306e\u96ea\u3067\u3054\u3056\u3044\u307e\u3059\u306d\u3001\u96ea\u304a\u308d\u3057\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u3057\u3066\u304a\u3063\u305f\u308f\u3051\u3067\u3054\u3056\u3044\u307e\u3059\u304c\u3001\u59d4\u54e1\u521d\u3081\u5404\u59d4\u54e1\u4f1a\u3067\u8c6a\u96ea\u5730\u5e2f\u306e\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u306b\u3064\u304d\u307e\u3057\u3066\u5404\u7a2e\u306e\u5fa1\u6307\u6458\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u306e\u3067\u300152\u5e74\u5206\u306e\u6240\u5f97\u304b\u3089\u3001\u3064\u307e\u308a\u3053\u3068\u3057\u306e\uff11\u6708\u4ee5\u964d\u305d\u3046\u3044\u3046\u4e8b\u614b\u304c\u8d77\u3053\u3063\u305f\u5834\u5408\u306b\u306f\u3001<span style=\"text-decoration: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c53\u56de\u3011\u300c\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-246\/\" 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/bunshokaito\/shotoku\/061208\/index.htm\" target=\"_blank\">\u9020\u6210\u5b85\u5730\u306e\u707d\u5bb3\u9632\u6b62\u5de5\u4e8b\u306e\u305f\u3081\u306e\u652f\u51fa\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\u306f\u3001\u5b85\u5730\u9020\u6210\u7b49\u898f\u5236\u6cd5\u306b\u57fa\u3065\u304f\u9020\u6210\u5b85\u5730\u9632\u707d\u533a\u57df\u306e\u6307\u5b9a\u7b49\u3092\u53d7\u3051\u305f\u9020\u6210\u5b85\u5730\u306e\u5b85\u5730\u6240\u6709\u8005\u7b49\u304c\u884c\u3046\u6ed1\u52d5\u5d29\u843d\u9632\u6b62\u5de5\u4e8b\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4206\u6761\uff11\u9805\uff13\u53f7\u306b\u898f\u5b9a\u3059\u308b\u652f\u51fa\u306b\u8a72\u5f53\u3057\u3001\u707d\u5bb3\u95a2\u9023\u652f\u51fa\u3068\u3057\u3066\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u65e8\u56de\u7b54\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u6587\u66f8\u56de\u7b54\u5236\u5ea6\u306f\u3001\u6cd5\u4ee4\u3001\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\u3042\u308b\u3044\u306f\u904e\u53bb\u306b\u516c\u8868\u3055\u308c\u305f\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u7b49\u306b\u304a\u3044\u3066\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u3057\u304b\u53d7\u3051\u4ed8\u3051\u306a\u3044\u5efa\u4ed8\u3051\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001\u4e0a\u8a18\u56de\u7b54\u306f\u3001\u65b0\u305f\u306a\u89e3\u91c8\u3068\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u306a\u3044\uff08\u5897\u5c71\u88d5\u4e00\u300c\u6240\u5f97\u7a0e\u6cd5\u306e\u96d1\u640d\u63a7\u9664\u306e\u554f\u984c\u70b9\u2015\u7c73\u56fd\u7a0e\u5236\u3068\u6bd4\u8f03\u3057\u3066\u2015\u300d\u5927\u962a\u7d4c\u5927\u8ad6\u96c664\u5dfb\uff15\u53f7109\u9801\u3082\u53c2\u7167\uff09\u3002<\/p>\n<p>\u89e3\u91c8\u8ad6\u306e\u62e1\u5f35\u306e\u5148\u97ad\u3092\u3064\u3051\u305f\u306e\u306f\u56fd\u4f1a\u5be9\u8b70\u3067\u3042\u3063\u305f\u304c\u3001\u305d\u306e\u30ec\u30fc\u30eb\u306f\u3059\u3067\u306b\u78ba\u56fa\u305f\u308b\u3082\u306e\u3068\u3057\u3066\u6577\u304b\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002\u4eee\u306b\u3001\u6cd5\u306e\u8da3\u65e8\u76ee\u7684\u304b\u3089\u9038\u8131\u3057\u305f\u62e1\u5f35\u89e3\u91c8\u304c\u307f\u3089\u308c\u308b\u3068\u304d\u306b\u306f\u3001\u305d\u308c\u306f\u76ee\u7684\u8ad6\u7684\u89e3\u91c8\u306e\u8a31\u5bb9\u3059\u308b\u3068\u3053\u308d\u3067\u306f\u306a\u3044\u304b\u3089\u3001\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u304b\u304b\u308b\u62e1\u5f35\u306b\u3044\u304b\u306b\u6b6f\u6b62\u3081\u3092\u304b\u3051\u308b\u304b\u3092\u8b70\u8ad6\u3059\u3079\u304d\u3067\u306f\u306a\u304b\u308d\u3046\u304b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u640d\u5931\u62e1\u5927\u672a\u7136\u9632\u6b62\u8aac\u306e\u66f4\u306a\u308b\u554f\u984c\u70b9\u3092\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u5c0e\u304d\u51fa\u3057\u3066\u307f\u305f\u3044\u3002<br 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