{"id":137708,"date":"2017-11-28T15:43:50","date_gmt":"2017-11-28T06:43:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=137708"},"modified":"2018-04-06T17:32:08","modified_gmt":"2018-04-06T08:32:08","slug":"tax-report-48","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-48\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001HP\u4e0a\u306e\u300c\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300d\u3092\u66f4\u65b0\uff5e\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\u300d\u542b\u308025\u554f\u3092\u65b0\u8a2d\u3001\u65e2\u5b58\u4e8b\u4f8b\u306e\u5185\u5bb9\u66f4\u65b0\u3082\uff5e"},"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>\u56fd\u7a0e\u5e81\u3001HP\u4e0a\u306e\u300c\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300d\u3092\u66f4\u65b0<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\u300d\u542b\u308025\u554f\u3092\u65b0\u8a2d\u3001\u65e2\u5b58\u4e8b\u4f8b\u306e\u5185\u5bb9\u66f4\u65b0\u3082\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f2017\u5e7411\u670824\u65e5\u306b\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0\u3057\u3001\u65b0\u305f\u306b25\u554f\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/01.htm\" target=\"_blank\">\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0\u3057\u307e\u3057\u305f<\/a>\u300d<br 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href=\"#no1\">\u30ea\u30f3\u30af\u5148\u4e00\u89a7<\/a>\u3092\u63b2\u8f09\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u307e\u305a\u65b0\u8a2d25\u554f\u306e\u3046\u306112\u554f\u304c\u3001\u5e73\u621030\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u65b0\u5236\u5ea6\u306b\u5207\u308a\u66ff\u308f\u308b\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\uff08\u65e7\u5e83\u5927\u5730\uff09\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u3082\u306e\u3002\u8a55\u4fa1\u5bfe\u8c61\u306e\u5b85\u5730\u304c\u300c\u5171\u6709\u5730\u306e\u5834\u5408\u300d\u300c\u5de5\u696d\u5c02\u7528\u5730\u57df\u3068\u305d\u308c\u4ee5\u5916\u306e\u7528\u9014\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\u300d\u300c\u6307\u5b9a\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b\uff12\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\u300d\u300c\u57fa\u6e96\u5bb9\u7a4d\u7387\u304c\u6307\u5b9a\u5bb9\u7a4d\u7387\u3092\u4e0b\u56de\u308b\u5834\u5408\u300d\u300c\u6b63\u9762\u8def\u7dda\u304c\uff12\u4ee5\u4e0a\u306e\u5730\u533a\u306b\u308f\u305f\u308b\u5834\u5408\u300d\u300c\u500d\u7387\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5834\u5408\u300d\u7b49\u306b\u304a\u3051\u308b\u5224\u5b9a\u65b9\u6cd5\u53ca\u3073\u8a08\u7b97\u4f8b\u304c\u65b0\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<p>\u672c\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u65e2\u306b\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u304c\u6539\u6b63\u3055\u308c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/171005\/01.htm\" target=\"_blank\">\u6539\u6b63\u901a\u9054\u306b\u95a2\u3059\u308b\u60c5\u5831<\/a>\u3084<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/pdf\/chiseki_check.pdf\" target=\"_blank\">\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/pdf\/chiseki.pdf\" target=\"_blank\">\u5e83\u5831\u7528\u306e\u30c1\u30e9\u30b7<\/a>\u304c\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u304c\u3001\uff31\uff06\uff21\u7b49\u306f\u516c\u8868\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u4e88\u6e2c\u3055\u308c\u308b\u30d1\u30bf\u30fc\u30f3\u3054\u3068\u306e\u5206\u304b\u308a\u3084\u3059\u3044\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u76ee\u3092\u901a\u3057\u3066\u304a\u304d\u305f\u3044\u3002\u306a\u304a\u3001\u4e0a\u8a18\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306e\u65b0\u8a2d\u306b\u5408\u308f\u305b\u3001\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306b\u306f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4609.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff08No.4609\uff09<\/a>\u300d\u304c\u8ffd\u52a0\u3055\u308c\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>\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\uff08\u65e7\u5e83\u5927\u5730\uff09\u8a55\u4fa1\u3092\u3081\u3050\u308b\u8981\u4ef6\u78ba\u8a8d\" href=\"https:\/\/profession-net.com\/professionjournal\/property-article-55\/\" target=\"_blank\">\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\uff08\u65e7\u5e83\u5927\u5730\uff09\u8a55\u4fa1\u3092\u3081\u3050\u308b\u8981\u4ef6\u78ba\u8a8d<\/a>\u300d\uff08\u98a8\u5ca1\u7bc4\u54c9\uff09<\/p>\n<\/div>\n<p>\u8ca1\u7523\u8a55\u4fa1\u95a2\u4fc2\u3067\u306f\u4ed6\u306b\u3001\u4e0a\u8a18\u6539\u6b63\u901a\u9054\u306b\u3088\u308a\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\uff08\u73fe\u300c\u682a\u5f0f\u7b49\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u300d\uff09\u306e\u5224\u5b9a\u57fa\u6e96\u306b\u65b0\u682a\u4e88\u7d04\u6a29\u4ed8\u793e\u50b5\u304c\u52a0\u3048\u3089\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u95a2\u9023\u3059\u308b\uff12\u554f\u306e\u5185\u5bb9\u304c\u66f4\u65b0\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\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>\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306e\u5224\u5b9a\u57fa\u6e96\u306b\u65b0\u682a\u4e88\u7d04\u6a29\u4ed8\u793e\u50b5\u3092\u8ffd\u52a0\u3059\u308b\u8a55\u4fa1\u901a\u9054\u306e\u6539\u6b63\u6848\u304c\u30d1\u30d6\u30b3\u30e1\u3078\uff5e\u5bfe\u8c61\u7bc4\u56f2\u62e1\u5927\u306b\u3088\u308a\u6539\u6b63\u5f8c\u306e\u5224\u5b9a\u306b\u7559\u610f\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/property-report-15\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b 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target=\"_blank\">\u6539\u6b63\u306b\u3088\u308a\uff17\u53f7<\/a>\uff09\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u8cb7\u63db\u8cc7\u7523\u304c\u8907\u6570\u306e\u571f\u5730\u7b49\u3067\u3042\u308b\u5834\u5408\u306e\u9762\u7a4d\u8981\u4ef6\uff08300\u33a1\u4ee5\u4e0a\uff09\u306e\u5224\u5b9a\u306b\u4fc2\u308b\u3082\u306e\u306e\u4ed6\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306b\u95a2\u3057\u3001\u592b\u304c\u767a\u884c\u6e08\u682a\u5f0f\u306e\u5168\u90e8\u3092\u4fdd\u6709\u3059\u308b\u4f1a\u793e\u304c\u3001\u59bb\u304c\u767a\u884c\u6e08\u682a\u5f0f\u306e\u5168\u90e8\u3092\u4fdd\u6709\u3059\u308b\u4f1a\u793e\u3092\u5438\u53ce\u5408\u4f75\u3059\u308b\u5834\u5408\u306e\u9069\u683c\u5408\u4f75\u8981\u4ef6\u306b\u304a\u3051\u308b\u300c\u540c\u4e00\u306e\u8005\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u300d\u306e\u5224\u5b9a\u4e8b\u4f8b\u304c\u65b0\u8a2d\u3002\u3055\u3089\u306b29\u5e74\u5ea6\u6539\u6b63\u3092\u53d7\u3051\u3001\u3044\u308f\u3086\u308b\u30b9\u30d4\u30f3\u30aa\u30d5\u304c\u9069\u683c\u5206\u5272\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u306e\u5224\u5b9a\u4e8b\u4f8b\u304c\uff12\u554f\u8ffd\u52a0\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u65e2\u5b58\u4e8b\u4f8b\u306e\u89e3\u8aac\u306b\u3082\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u3067\u306f\u4ed6\u306b\u3001<a title=\"\u5f79\u54e1\u7d66\u4e0e\u7b49\u306b\u4fc2\u308b\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u6539\u6b63\u306e\u5168\u4f53\u50cf\u300d\uff0d\u640d\u91d1\u7b97\u5165\u8981\u4ef6\u306b\u95a2\u3059\u308b\u6a2a\u65ad\u7684\u306a\u6574\u7406\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-509\/\" target=\"_blank\">\u5f79\u54e1\u7d66\u4e0e\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/a>\u306b\u4f34\u3044\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\uff13\u554f\u304c\u305d\u308c\u305e\u308c\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\u306b\u3088\u308b\u5185\u5bb9\u306b\u5909\u66f4\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u300e\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u300f\u6539\u6b63\u4e8b\u9805\u306e\u78ba\u8a8d\u300d\uff08\u4f50\u85e4\u4fe1\u7950\uff09<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a title=\"\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u300e\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u300f\u6539\u6b63\u4e8b\u9805\u306e\u78ba\u8a8d\u3000\u3010\u7b2c\uff11\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-496\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a><br \/>\n\uff11\u3000\u6982\u8981<br \/>\n\uff12\u3000\u30b9\u30d4\u30f3\u30aa\u30d5\u7a0e\u5236<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u300e\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u300f\u6539\u6b63\u4e8b\u9805\u306e\u78ba\u8a8d\u3000\u3010\u7b2c\uff12\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-498\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a><br \/>\n\uff13\u3000\u30b9\u30af\u30a4\u30fc\u30ba\u30a2\u30a6\u30c8\u7a0e\u5236<br \/>\n\uff08\uff11\uff09\u3000\u5bfe\u4fa1\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u300e\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u300f\u6539\u6b63\u4e8b\u9805\u306e\u78ba\u8a8d\u3000\u3010\u7b2c\uff13\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-502\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a><br \/>\n\uff08\uff12\uff09\u3000\u5168\u90e8\u53d6\u5f97\u6761\u9805\u4ed8\u7a2e\u985e\u682a\u5f0f\u3001\u682a\u5f0f\u4f75\u5408\u53ca\u3073\u682a\u5f0f\u7b49\u58f2\u6e21\u8acb\u6c42<br \/>\n\u2460\u3000 \u57fa\u672c\u7684\u306a\u53d6\u6271\u3044<br \/>\n\u2461\u3000\u7121\u5bfe\u4fa1\u30b9\u30af\u30a4\u30fc\u30ba\u30a2\u30a6\u30c8<br \/>\n\u2462\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3078\u306e\u5f71\u97ff<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u300e\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u300f\u6539\u6b63\u4e8b\u9805\u306e\u78ba\u8a8d\u3000\u3010\u7b2c\uff14\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-505\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a><br \/>\n\uff14\u3000\u652f\u914d\u95a2\u4fc2\u7d99\u7d9a\u8981\u4ef6\u306e\u898b\u76f4\u3057<br \/>\n\uff15\u3000\u682a\u5f0f\u7d99\u7d9a\u4fdd\u6709\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u300e\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u300f\u6539\u6b63\u4e8b\u9805\u306e\u78ba\u8a8d\u3000\u3010\u7b2c\uff15\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-508\/\" target=\"_blank\">\u3010\u7b2c\uff15\u56de\u3011<\/a><br \/>\n\uff16\u3000\uff12\u6bb5\u968e\u7d44\u7e54\u518d\u7de8\u6210\u306e\u898b\u76f4\u3057<br \/>\n\uff17\u3000\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u306e\u511f\u5374\u306e\u898b\u76f4\u3057<br \/>\n\uff18\u3000\u7e70\u8d8a\u6b20\u640d\u91d1\u3001\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u306e\u898b\u76f4\u3057<br \/>\n\uff19\u3000\u3080\u3059\u3073<\/li>\n<\/ul>\n<\/div><\/div>\n<p>\u6240\u5f97\u7a0e\u95a2\u4fc2\u3067\u306f\u3001\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc3\u8cb8\u7528\u306e\u5efa\u7269\u3092\u5f15\u304d\u7d9a\u304d\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u8010\u7528\u5e74\u6570\u306b\u3064\u3044\u3066\u3001\u4e2d\u53e4\u8cc7\u7523\u306b\u4fc2\u308b\u898b\u7a4d\u308a\u306b\u3088\u308b\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u306b\u57fa\u3065\u304f\u5e74\u6570\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u3057\u305f\u4e8b\u4f8b\u3001\u53ca\u3073\u3001\u707d\u5bb3\u7279\u4f8b\u306e\u5e38\u8a2d\u5316\u306b\u4f34\u3044\u3001\u5bb6\u5c4b\u304c\u707d\u5bb3\u306b\u3088\u308a\u5c45\u4f4f\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u95a2\u4fc2\u3067\u306f\u3001\u8a2a\u65e5\u65c5\u884c\u30c4\u30a2\u30fc\u3092\u4e3b\u50ac\u3059\u308b\u6d77\u5916\u306e\u65c5\u884c\u4f1a\u793e\u306b\u5bfe\u3057\u65e5\u672c\u306e\u65c5\u884c\u4f1a\u793e\u304c\u65e5\u672c\u56fd\u5185\u306e\u65c5\u7a0b\u90e8\u5206\u306b\u4fc2\u308b\u5f79\u52d9\u3092\u63d0\u4f9b\u3059\u308b\u53d6\u5f15\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u5f53\u8a72\u5f79\u52d9\u306b\u3064\u3044\u3066\u8f38\u51fa\u514d\u7a0e\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u306a\u3044\u3068\u3057\u305f\u4e8b\u4f8b\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304b\u3089\uff30\uff26\uff29\u6cd5\u306b\u57fa\u3065\u304d\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u6a29\u306e\u8a2d\u5b9a\u3092\u53d7\u3051\u4e8b\u696d\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u8a2d\u5b9a\u5bfe\u4fa1\u306e\u652f\u6255\u3044\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u306a\u3069\u3001\uff14\u554f\u304c\u65b0\u8a2d\u3002\u307e\u305f\u3001\u65e2\u5b58\u306e\u4e8b\u4f8b\u3067\u3042\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/17\/09.htm\" target=\"_blank\">\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u7bc4\u56f2\u3068\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u95a2\u4fc2<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u300c\u8cc7\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff12\u6761\u7b2c\uff15\u9805\u306b\u898f\u5b9a\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u300d\u304c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u3092\u53d7\u3051\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u8b72\u6e21\u306f\u975e\u8ab2\u7a0e\u306b\uff5e\u5e73\u621029\u5e74\uff17\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u8b72\u6e21\u7b49\u53ca\u3073\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u9069\u7528\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-report-30\/\" target=\"_blank\">\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u8b72\u6e21\u306e\u7bc4\u56f2\u306b\u8ffd\u52a0<\/a>\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u5370\u7d19\u7a0e\u95a2\u4fc2\u3067\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u5916\u52d9\u54e1\u304c\u9810\u91d1\u8005\u304b\u3089\u9810\u91d1\u3068\u3057\u3066\u91d1\u92ad\u3092\u53d7\u3051\u5165\u308c\u305f\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u300c\u53d7\u53d6\u66f8\u300d\u306b\u5165\u91d1\u4f9d\u983c\u66f8\u7b49\u304c\u753b\u50cf\uff08\u30bf\u30d6\u30ec\u30c3\u30c8\u7aef\u672b\u6a5f\u3067\u64ae\u5f71\u3055\u308c\u305f\u3082\u306e\uff09\u3067\u8868\u793a\u3055\u308c\u305f\u3082\u306e\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u304c\uff11\u554f\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5404\u4e8b\u4f8b\u306b\u306f\u6b21\u306e\u6587\u8a00\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u5b9f\u969b\u306b\u306f\u5404\u53d6\u5f15\u7b49\u306e\u72b6\u6cc1\u306b\u3088\u308a\u5224\u65ad\u306e\u7570\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u7559\u610f\u3055\u308c\u305f\u3044\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:#B22222;\">\n\t\t<p>\u3053\u306e\u8cea\u7591\u4e8b\u4f8b\u306f\u3001\u7167\u4f1a\u306b\u4fc2\u308b\u4e8b\u5b9f\u95a2\u4fc2\u3092\u524d\u63d0\u3068\u3057\u305f\u4e00\u822c\u7684\u306a\u56de\u7b54\u3067\u3042\u308a\u3001\u5fc5\u305a\u3057\u3082\u4e8b\u6848\u306e\u5185\u5bb9\u306e\u5168\u90e8\u3092\u8868\u73fe\u3057\u305f\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\u3089\u3001\u7d0d\u7a0e\u8005\u306e\u65b9\u3005\u304c\u884c\u3046\u5177\u4f53\u7684\u306a\u53d6\u5f15\u7b49\u306b\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u306e\u56de\u7b54\u5185\u5bb9\u3068\u7570\u306a\u308b\u8ab2\u7a0e\u95a2\u4fc2\u304c\u751f\u305a\u308b\u3053\u3068\u304c\u3042\u308b\u3053\u3068\u306b\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<p>\u65b0\u8a2d\u53ca\u3073\u5185\u5bb9\u306e\u898b\u76f4\u3057\u306e\u3042\u3063\u305f\u4e8b\u4f8b\u3068\u30ea\u30f3\u30af\u5148\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3002<\/p>\n<p><span id=\"no1\">\u3000<\/span><\/p>\n<div style=\"padding: 10px; border: 3px solid #666699; background-color: #ffffff; border-radius: 10px; margin-bottom: 40px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3008\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u305f\u4e8b\u4f8b\u53ca\u3073\u4e3b\u306a\u66f4\u65b0\u4e8b\u4f8b\u3009<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/01.htm\" target=\"_blank\">\u6240\u5f97\u7a0e<\/a>\u3009<\/strong><\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/04\/30.htm\" target=\"_blank\">\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570<\/a>\uff08\u5fc5\u8981\u7d4c\u8cbb15\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shotoku\/06\/65.htm\" target=\"_blank\">\u5bb6\u5c4b\u304c\u707d\u5bb3\u306b\u3088\u308a\u5c45\u4f4f\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408<\/a>\uff08\u7a0e\u984d\u63a7\u966439\uff09<\/li>\n<\/ul>\n<ul>\n<li>\uff08\u66f4\u65b0\uff09<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/06\/20.htm\" target=\"_blank\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408<\/a>\uff08\u65e7\u300c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3084\u4f4f\u5b85\u304c\u713c\u5931\u3057\u305f\u5834\u5408\u300d\uff09\uff08\u7a0e\u984d\u63a7\u966438\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/gensen\/01.htm\" target=\"_blank\">\u6e90\u6cc9\u6240\u5f97\u7a0e<\/a>\u3009<\/strong>\u3000\u3000\u65b0\u8a2d\u306a\u3057<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/01.htm\" target=\"_blank\">\u8b72\u6e21\u6240\u5f97<\/a>\u3009<\/strong>\u3000\u3000\u65b0\u8a2d\u306a\u3057<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/01.htm\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e<\/a>\u3009<\/strong>\u3000\u3000\u65b0\u8a2d\u306a\u3057<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/01.htm\" target=\"_blank\">\u8ca1\u7523\u306e\u8a55\u4fa1<\/a>\u3009<\/strong><\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/01.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u5171\u6709\u5730\u306e\u5834\u5408\u306e\u5730\u7a4d\u898f\u6a21\u306e\u5224\u5b9a<\/a>\uff08\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff11\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/02.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u5de5\u696d\u5c02\u7528\u5730\u57df\u3068\u305d\u308c\u4ee5\u5916\u306e\u7528\u9014\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\u306e\u7528\u9014\u5730\u57df\u306e\u5224\u5b9a<\/a>\uff08\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff12\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/03.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u6307\u5b9a\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b\uff12\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\u306e\u5bb9\u7a4d\u7387\u306e\u5224\u5b9a<\/a>\uff08\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff13\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/04.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u57fa\u6e96\u5bb9\u7a4d\u7387\u304c\u6307\u5b9a\u5bb9\u7a4d\u7387\u3092\u4e0b\u56de\u308b\u5834\u5408\u306e\u5bb9\u7a4d\u7387\u306e\u5224\u5b9a<\/a>\uff08\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff14\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/05.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u6b63\u9762\u8def\u7dda\u304c\uff12\u4ee5\u4e0a\u306e\u5730\u533a\u306b\u308f\u305f\u308b\u5834\u5408\u306e\u5730\u533a\u306e\u5224\u5b9a<\/a>\uff08\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff15\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/06.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u500d\u7387\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a>\uff08\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff16\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/07.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u5e02\u8857\u5730\u8fb2\u5730\u7b49<\/a>\uff08\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff17\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/08.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u8a08\u7b97\u4f8b\u2460\uff08\u4e00\u822c\u7684\u306a\u5b85\u5730\u306e\u5834\u5408\uff09<\/a>\uff08\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff18\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/09.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u8a08\u7b97\u4f8b\u2461\uff08\u7528\u9014\u5730\u57df\u304c\u5de5\u696d\u5c02\u7528\u5730\u57df\u3068\u305d\u308c\u4ee5\u5916\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\uff09<\/a>\uff08\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff19\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/10.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u8a08\u7b97\u4f8b\u2462\uff08\u6307\u5b9a\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b\uff12\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\uff09<\/a>\uff08\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa110\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/11.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u8a08\u7b97\u4f8b\u2463\uff08\u6b63\u9762\u8def\u7dda\u304c\uff12\u4ee5\u4e0a\u306e\u5730\u533a\u306b\u308f\u305f\u308b\u5834\u5408\uff09<\/a>\uff08\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa111\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/12.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u8a08\u7b97\u4f8b\u2464\uff08\u500d\u7387\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5834\u5408\uff09<\/a>\uff08\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa112\uff09<\/li>\n<\/ul>\n<ul>\n<li>\uff08\u66f4\u65b0\uff09<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/10\/01.htm\" target=\"_blank\">\u5224\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308b\u300c\u682a\u5f0f\u7b49\u300d\u306e\u7bc4\u56f2<\/a>\uff08\u65e7\u300c\u5224\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308b\u300c\u682a\u5f0f\u53ca\u3073\u51fa\u8cc7\u300d\u306e\u7bc4\u56f2\u300d\uff09\uff08\u682a\u5f0f\u7b49\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\uff11\uff09<a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hyoka\/10\/01.htm\"><br \/>\n<\/a><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/10\/02.htm\" target=\"_blank\">\u53d7\u53d6\u914d\u5f53\u91d1\u7b49\u53ce\u53d7\u5272\u5408\u304c\u8ca0\u6570\u3068\u306a\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\uff08\u65e7\u300c\u53d7\u53d6\u914d\u5f53\u91d1\u53ce\u53d7\u5272\u5408\u304c\u8ca0\u6570\u3068\u306a\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u300d\uff09\uff08\u682a\u5f0f\u7b49\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\uff12\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e<\/a>\u3009<\/strong><\/p>\n<ul>\n<li>\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/08\/09.htm\" target=\"_blank\">\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u63db\u7279\u4f8b\uff08\u7b2c\uff17\u53f7\uff09\u306b\u304a\u3044\u3066\u8cb7\u63db\u8cc7\u7523\u304c\u8907\u6570\u306e\u571f\u5730\u7b49\u3067\u3042\u308b\u5834\u5408\u306e\u9762\u7a4d\u8981\u4ef6\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u7b49\uff17\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/42.htm\" target=\"_blank\">\u682a\u4e3b\u304c\u500b\u4eba\u3067\u3042\u308b\u5834\u5408\u306e\u540c\u4e00\u306e\u8005\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u7d44\u7e54\u518d\u7de8\u6210\uff12\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/43.htm\" target=\"_blank\">\u72ec\u7acb\u3057\u3066\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u5206\u5272\u306b\u4fc2\u308b\u9069\u683c\u8981\u4ef6\uff08\u975e\u652f\u914d\u8981\u4ef6\uff09\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u7d44\u7e54\u518d\u7de8\u621017\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/44.htm\" target=\"_blank\">\u5358\u72ec\u65b0\u8a2d\u5206\u5272\u578b\u5206\u5272\uff08\u30b9\u30d4\u30f3\u30aa\u30d5\uff09\u306b\u4fc2\u308b\u9069\u683c\u8981\u4ef6\u306e\u3046\u3061\u5f79\u54e1\u5f15\u7d99\u8981\u4ef6\u306b\u304a\u3051\u308b\u300c\u91cd\u8981\u306a\u4f7f\u7528\u4eba\u300d\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u7d44\u7e54\u518d\u7de8\u621018\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/23\/09.htm\" target=\"_blank\">\u79df\u7a0e\u6761\u7d04\u306b\u5b9a\u3081\u308b\u9650\u5ea6\u7a0e\u7387\u3092\u8d85\u3048\u308b\u5916\u56fd\u6cd5\u4eba\u7a0e\u306e\u984d\u306e\u53d6\u6271\u3044<\/a>\u300d\uff08\u7a0e\u984d\u63a7\u9664\uff13\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/24\/05.htm\" target=\"_blank\">\uff13\u30ab\u6708\u4ee5\u5185\u306b\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u304c\u62db\u96c6\u3055\u308c\u306a\u3044\u5e38\u6cc1\u306b\u3042\u308b\u5834\u5408\uff08\u62db\u96c6\u6708\u306e\u78ba\u8a8d\u8cc7\u6599\uff09<\/a>\u300d\uff08\u7533\u544a\u3001\u7d0d\u4ed8\u53ca\u3073\u9084\u4ed8\u7b49\uff15\uff09<\/li>\n<\/ul>\n<ul>\n<li>\uff08\u66f4\u65b0\uff09<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/27\/11.htm\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u65e7\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e6\uff09\u306e\u7279\u5b9a\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066<\/a>\uff08\u7279\u5225\u511f\u5374\uff19\uff09<a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/27\/11.htm\"><br \/>\n<\/a><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/27\/13.htm\" target=\"_blank\">\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u65e7\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e5\uff09\u306e\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u306b\u3064\u3044\u3066\uff08\u30ea\u30fc\u30b9\u8cc7\u7523\uff09<\/a>\uff08\u7279\u5225\u511f\u537412\uff09<a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/27\/13.htm\"><br \/>\n<\/a><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/27\/14.htm\" target=\"_blank\">\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u65e7\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e5\uff09\u306e\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u30922\u4ee5\u4e0a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u3068\u7a0e\u984d\u63a7\u9664\u306e\u9078\u629e\u9069\u7528<\/a>\uff08\u7279\u5225\u511f\u537413\uff09<a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/27\/14.htm\"><br \/>\n<\/a><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/27\/17.htm\" target=\"_blank\">\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u6bb5\u968e\u7684\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306e\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u65e7\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e5\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/a>\uff08\u7279\u5225\u511f\u537414\uff09<a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/27\/14.htm\"><br \/>\n<\/a><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/27\/18.htm\" target=\"_blank\">\u4e00\u90e8\u3092\u81ea\u793e\u4f7f\u7528\u3057\u3001\u4e00\u90e8\u3092\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u5efa\u7269\u306b\u8a2d\u7f6e\u3057\u305f\u30a8\u30ec\u30d9\u30fc\u30bf\u30fc\u306e\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u65e7\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e5\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/a>\uff08\u7279\u5225\u511f\u537415\uff09<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/11\/18.htm\" target=\"_blank\">\u78ba\u5b9a\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3044\u308b\u7b97\u5b9a\u65b9\u6cd5\uff08\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\uff09<\/a>\uff08\u65e7\u300c\u78ba\u5b9a\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3044\u308b\u7b97\u5b9a\u65b9\u6cd5\uff08\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\uff09\u300d\uff09\uff08\u5831\u916c\u3001\u7d66\u6599\u3001\u8cde\u4e0e\u53ca\u3073\u9000\u8077\u7d66\u4e0e\u7b4911\uff09<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/11\/19.htm\" target=\"_blank\">\u7b97\u5b9a\u65b9\u6cd5\u306e\u5185\u5bb9\u306e\u958b\u793a\uff08\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\uff09<\/a>\uff08\u65e7\u300c\u7b97\u5b9a\u65b9\u6cd5\u306e\u5185\u5bb9\u306e\u958b\u793a\uff08\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\uff09\u300d\uff09\uff08\u5831\u916c\u3001\u7d66\u6599\u3001\u8cde\u4e0e\u53ca\u3073\u9000\u8077\u7d66\u4e0e\u7b4912\uff09<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/11\/12.htm\" target=\"_blank\">\u696d\u7e3e\u9023\u52d5\u6307\u6a19\u306e\u6570\u5024\u304c\u78ba\u5b9a\u3057\u305f\u65e5\uff08\u696d\u7e3e\u9023\u52d5\u7d66\u4e0e\uff09<\/a>\uff08\u65e7\u300c\u5229\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u6307\u6a19\u306e\u6570\u5024\u304c\u78ba\u5b9a\u3057\u305f\u6642\u671f\uff08\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\uff09\u300d\uff09\uff08\u5831\u916c\u3001\u7d66\u6599\u3001\u8cde\u4e0e\u53ca\u3073\u9000\u8077\u7d66\u4e0e\u7b4913\uff09<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/07.htm\" target=\"_blank\">\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5206\u5272\u578b\u5206\u5272\u306b\u304a\u3051\u308b\u682a\u5f0f\u306e\u4fdd\u6709\u95a2\u4fc2\u306b\u3064\u3044\u3066<\/a>\uff08\u65e7\u300c\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u306e\u5834\u5408\u306e\u682a\u5f0f\u7d99\u7d9a\u4fdd\u6709\u8981\u4ef6\u306b\u3064\u3044\u3066\u300d\uff09\uff08\u7d44\u7e54\u518d\u7de8\u621013\uff09<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/08.htm\" target=\"_blank\">\u5206\u5272\u5f8c\u306b\u5206\u5272\u6cd5\u4eba\u304c\u89e3\u6563\u3059\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u9069\u683c\u8981\u4ef6\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\uff08\u652f\u914d\u95a2\u4fc2\u7d99\u7d9a\u8981\u4ef6\uff09<\/a>\uff08\u65e7\u300c\u5206\u5272\u5f8c\u306b\u5206\u5272\u6cd5\u4eba\u304c\u89e3\u6563\u3059\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u9069\u683c\u8981\u4ef6\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\uff08\u5171\u540c\u4e8b\u696d\u8981\u4ef6\uff09\u300d\uff09\uff08\u7d44\u7e54\u518d\u7de8\u621014\uff09<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/23\/07.htm\" target=\"_blank\">\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u65e7\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e5\uff09\u306e\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u306b\u3064\u3044\u3066\u4f9b\u7528\u4e8b\u696d\u5e74\u5ea6\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u306e\u5727\u7e2e\u8a18\u5e33\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u53d6\u6271\u3044<\/a>\uff08\u7a0e\u984d\u63a7\u9664\uff15\uff09<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/23\/08.htm\" target=\"_blank\">\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u65e7\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e5\uff09\u306e\u5bfe\u8c61\u8a2d\u5099\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306e\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u5de5\u696d\u4f1a\u7b49\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u767a\u884c\u624b\u6570\u6599\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\uff08\u7a0e\u984d\u63a7\u9664\uff16\uff09<\/li>\n<\/ul>\n<ul>\n<li>\uff08\u524a\u9664\uff09<br \/>\n\u3044\u308f\u3086\u308b\u300c\u4e09\u89d2\u5206\u5272\uff08\u5206\u5272\u578b\u5206\u5272\uff09\u300d\u306b\u4fc2\u308b\u5177\u4f53\u7684\u306a\u9069\u683c\u5224\u5b9a\u306b\u3064\u3044\u3066\uff08\u65e7\u300c\u7d44\u7e54\u518d\u7de8\u621037\u300d\uff09<br \/>\n\u3044\u308f\u3086\u308b\u300c\u4e09\u89d2\u682a\u5f0f\u4ea4\u63db\u300d\u306b\u4fc2\u308b\u5177\u4f53\u7684\u306a\u9069\u683c\u5224\u5b9a\u306b\u3064\u3044\u3066\uff08\u65e7\u300c\u7d44\u7e54\u518d\u7de8\u621039\u300d\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/01.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e<\/a>\u3009<\/strong><\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/25\/03.htm\" target=\"_blank\">\u5171\u540c\u751f\u6d3b\u63f4\u52a9\u306b\u4fc2\u308b\u751f\u6d3b\u652f\u63f4\u54e1\u306e\u696d\u52d9\u3092\u53d7\u8a17\u3057\u305f\u5834\u5408\u306e\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044<\/a>\u300d\uff08\u975e\u8ab2\u7a0e\uff08\u793e\u4f1a\u798f\u7949\u4e8b\u696d\uff09\uff13\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/11\/08.htm\" target=\"_blank\">\u8a2a\u65e5\u65c5\u884c\u30c4\u30a2\u30fc\u3092\u4e3b\u50ac\u3059\u308b\u6d77\u5916\u306e\u65c5\u884c\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u65e5\u672c\u56fd\u5185\u306e\u65c5\u7a0b\u90e8\u5206\u306b\u4fc2\u308b\u5f79\u52d9\u3092\u63d0\u4f9b\u3059\u308b\u53d6\u5f15<\/a>\u300d\uff08\u8f38\u51fa\u53d6\u5f15\u7b49\u306e\u7bc4\u56f2\uff16\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/12\/07.htm\" target=\"_blank\">\u30b3\u30f3\u30bb\u30c3\u30b7\u30e7\u30f3\u4e8b\u696d\u306b\u304a\u3051\u308b\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u6a29\u306e\u8a2d\u5b9a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044<\/a>\u300d\uff08\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\uff17\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/21\/08.htm\" target=\"_blank\">\u56fd\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u7b49\u306e\u7533\u544a\u671f\u9650\u306e\u7279\u4f8b\u306e\u9069\u7528<\/a>\u300d\uff08\u56fd\u7b49\u306b\u5bfe\u3059\u308b\u7279\u4f8b\uff18\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/01.htm\" target=\"_blank\">\u5370\u7d19\u7a0e<\/a>\u3009<\/strong><\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/17\/07.htm\" target=\"_blank\">\u5165\u91d1\u4f9d\u983c\u66f8\u7b49\u304c\u753b\u50cf\u3067\u8868\u793a\u3055\u308c\u305f\u53d7\u53d6\u66f8<\/a>\u300d\uff08\u91d1\u92ad\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u5bc4\u8a17\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff08\u7b2c14\u53f7\u6587\u66f8\uff09\uff13\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/sake\/qa\/01.htm\" target=\"_blank\">\u9152\u7a0e\u95a2\u4fc2<\/a>\u3009<\/strong>\u3000\u3000\u65b0\u8a2d\u306a\u3057<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hotei\/01.htm\" target=\"_blank\">\u6cd5\u5b9a\u8abf\u66f8<\/a>\u3009<\/strong>\u3000\u3000\u65b0\u8a2d\u306a\u3057<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/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>\u307e\u305a\u65b0\u8a2d25\u554f\u306e\u3046\u306112\u554f\u304c\u3001\u5e73\u621030\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u65b0\u5236\u5ea6\u306b\u5207\u308a\u66ff\u308f\u308b\u300c\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u300d\uff08\u65e7\u5e83\u5927\u5730\uff09\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u3082\u306e\u3002\u8a55\u4fa1\u5bfe\u8c61\u306e\u5b85\u5730\u304c\u300c\u5171\u6709\u5730\u306e\u5834\u5408\u300d\u300c\u5de5\u696d\u5c02\u7528\u5730\u57df\u3068\u305d\u308c\u4ee5\u5916\u306e\u7528\u9014\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\u300d\u300c\u6307\u5b9a\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b\uff12\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\u300d\u300c\u57fa\u6e96\u5bb9\u7a4d\u7387\u304c\u6307\u5b9a\u5bb9\u7a4d\u7387\u3092\u4e0b\u56de\u308b\u5834\u5408\u300d\u300c\u6b63\u9762\u8def\u7dda\u304c\uff12\u4ee5\u4e0a\u306e\u5730\u533a\u306b\u308f\u305f\u308b\u5834\u5408\u300d\u300c\u500d\u7387\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5834\u5408\u300d\u7b49\u306b\u304a\u3051\u308b\u5224\u5b9a\u65b9\u6cd5\u53ca\u3073\u8a08\u7b97\u4f8b\u304c\u65b0\u8a2d\u3055\u308c\u305f\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,177,167,179,289],"tags":[445,460,571,337,416,641,575,424],"backnumber":[1921],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 15:43:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/137708"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=137708"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/137708\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=137708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=137708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=137708"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=137708"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=137708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}