{"id":139441,"date":"2017-12-07T15:26:03","date_gmt":"2017-12-07T06:26:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=139441"},"modified":"2018-04-06T13:18:28","modified_gmt":"2018-04-06T04:18:28","slug":"financial-accounting-others-report-17","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-report-17\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u3092\u5b9a\u3081\u305f\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\uff5e\u6d3b\u767a\u306a\u5e02\u5834\u306e\u6709\u7121\u306b\u3088\u308b\u671f\u672b\u306e\u8a55\u4fa1\u65b9\u6cd5\u7b49\u306b\u3064\u3044\u3066\u898f\u5b9a\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: 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target=\"_blank\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c53\u53f7\u300c\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u304a\u3051\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/a>\u300d<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u5e73\u621028\u5e74\u306b\u516c\u5e03\u3055\u308c\u305f\u300c\u60c5\u5831\u901a\u4fe1\u6280\u8853\u306e\u9032\u5c55\u7b49\u306e\u74b0\u5883\u5909\u5316\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u9280\u884c\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u5e73\u621028\u5e74\u6cd5\u5f8b\u7b2c62\u53f7\uff09\u306b\u3088\u308a\u3001\u300c\u8cc7\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u5e73\u621021\u5e74\u6cd5\u5f8b\u7b2c59\u53f7\u3002\u4ee5\u4e0b\u300c\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u300d\u3068\u3044\u3046\uff09\u304c\u6539\u6b63\u3055\u308c\u3001\u4eee\u60f3\u901a\u8ca8\u304c\u5b9a\u7fa9\u3055\u308c\u305f\u4e0a\u3067\u3001\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u306b\u5bfe\u3057\u3066\u767b\u9332\u5236\u304c\u5c0e\u5165\u3055\u308c\u305f\u3053\u3068\u306b\u5bfe\u5fdc\u3057\u3001\u5fc5\u8981\u6700\u5c0f\u9650\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u3092\u898f\u5b9a\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u5e73\u621030\u5e74\uff12\u6708\uff16\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f8c\u8ff0\u3059\u308b\u3088\u3046\u306b\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u3001\u300c\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u7b49\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u516c\u958b\u8349\u6848\u306e\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u7528\u8a9e\u304c\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\uff08\u516c\u958b\u8349\u6848\uff14\u9805\uff08\uff11\uff09\uff08\uff12\uff09\uff08\uff13\uff09\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong><span style=\"color: #cd853f;\">\u25b7<\/span>\u300c\u4eee\u60f3\u901a\u8ca8\u300d<\/strong><br \/>\n\u30fb\u30fb\u30fb\u8cc7\u91d1\u6c7a\u6e08\u6cd5\uff12\u6761\uff15\u9805\u306b\u898f\u5b9a\u3059\u308b\u4eee\u60f3\u901a\u8ca8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong><span style=\"color: #cd853f;\">\u25b7<\/span>\u300c\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u300d<\/strong><br \/>\n\u30fb\u30fb\u30fb\u8cc7\u91d1\u6c7a\u6e08\u6cd5\uff12\u6761\uff18\u9805\u306b\u898f\u5b9a\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u25b7<\/span>\u300c\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u300d<\/strong><br \/>\n\u30fb\u30fb\u30fb\u4eee\u60f3\u901a\u8ca8\u3092\u5229\u7528\u3059\u308b\u4f01\u696d\u306e\u3046\u3061\u3001\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u4ee5\u5916\u306e\u8005<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3008\u6d3b\u767a\u306a\u5e02\u5834\u306e\u6709\u7121\u3068\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#4682B4;\"><\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25c6<\/span>\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<p><strong>\u300a\u4f1a\u8a08\u51e6\u7406\u300b<\/strong><br 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u304c\u9810\u8a17\u8005\u304b\u3089\u9810\u304b\u3063\u305f\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u304c\u9810\u8a17\u8005\u304b\u3089\u9810\u304b\u3063\u305f\u4eee\u60f3\u901a\u8ca8\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\uff08\u516c\u958b\u8349\u684814\u9805\uff5e15\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #800000;\">\u3007<\/span>\u8cc7\u7523\u306e\u8a8d\u8b58\u53ca\u3073\u671f\u672b\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800000;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #800000;\">\u3007<\/span>\u8ca0\u50b5\u306e\u8a8d\u8b58\u53ca\u3073\u671f\u672b\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u306f\u3001\u8cc7\u7523\u306e\u8a8d\u8b58\u3068\u540c\u6642\u306b\u3001\u9810\u8a17\u8005\u306b\u5bfe\u3059\u308b\u8fd4\u9084\u7fa9\u52d9\u3092\u8ca0\u50b5\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u5f53\u8a72\u8ca0\u50b5\u306e\u5f53\u521d\u8a8d\u8b58\u6642\u306e\u5e33\u7c3f\u4fa1\u984d\u306f\u3001\u9810\u304b\u3063\u305f\u4eee\u60f3\u901a\u8ca8\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u540c\u984d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u9810\u8a17\u8005\u3078\u306e\u8fd4\u9084\u7fa9\u52d9\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u8ca0\u50b5\u306e\u671f\u672b\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3092\u3001\u5bfe\u5fdc\u3059\u308b\u9810\u304b\u3063\u305f\u4eee\u60f3\u901a\u8ca8\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u671f\u672b\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u540c\u984d\u3068\u3057\u3001\u9810\u8a17\u8005\u304b\u3089\u9810\u304b\u3063\u305f\u4eee\u60f3\u901a\u8ca8\u306b\u4fc2\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u671f\u672b\u8a55\u4fa1\u304b\u3089\u306f\u640d\u76ca\u3092\u8a08\u4e0a\u3057\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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#006400;\">\u25b7<\/span>\u8868\u793a<\/strong><\/h4>\n<p>\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u53c8\u306f\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u304c\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u5374\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u3001\u5f53\u8a72\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u5374\u53d6\u5f15\u306b\u4fc2\u308b\u58f2\u5374\u53ce\u5165\u304b\u3089\u58f2\u5374\u539f\u4fa1\u3092\u63a7\u9664\u3057\u3066\u7b97\u5b9a\u3057\u305f\u7d14\u984d\u3092\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u25b7<\/span>\u6ce8\u8a18\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u53c8\u306f\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u304c\u671f\u672b\u65e5\u306b\u304a\u3044\u3066\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u3001\u53ca\u3073\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u304c\u9810\u8a17\u8005\u304b\u3089\u9810\u304b\u3063\u3066\u3044\u308b\u4eee\u60f3\u901a\u8ca8\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u53c8\u306f\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u304c\u671f\u672b\u65e5\u306b\u304a\u3044\u3066\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u304c\u9810\u8a17\u8005\u304b\u3089\u9810\u304b\u3063\u3066\u3044\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u53c8\u306f\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u304c\u671f\u672b\u65e5\u306b\u304a\u3044\u3066\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306b\u3064\u3044\u3066\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u3068\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3057\u306a\u3044\u4eee\u60f3\u901a\u8ca8\u306e\u5225\u306b\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u7a2e\u985e\u3054\u3068\u306e\u4fdd\u6709\u6570\u91cf\u53ca\u3073\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3002\u305f\u3060\u3057\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u304c\u50c5\u5c11\u306a\u4eee\u60f3\u901a\u8ca8\u306b\u3064\u3044\u3066\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3092\u96c6\u7d04\u3057\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u305f\u3060\u3057\u3001\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u306e\u671f\u672b\u65e5\u306b\u304a\u3044\u3066\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306e\u5408\u8a08\u984d\u53ca\u3073\u9810\u8a17\u8005\u304b\u3089\u9810\u304b\u3063\u3066\u3044\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306e\u5408\u8a08\u984d\u3092\u5408\u7b97\u3057\u305f\u984d\u304c\u8cc7\u7523\u7dcf\u984d\u306b\u6bd4\u3057\u3066\u91cd\u8981\u3067\u306a\u3044\u5834\u5408\u3001\u6ce8\u8a18\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u307e\u305f\u3001\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u5229\u7528\u8005\u306e\u671f\u672b\u65e5\u306b\u304a\u3044\u3066\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c\u8cc7\u7523\u7dcf\u984d\u306b\u6bd4\u3057\u3066\u91cd\u8981\u3067\u306a\u3044\u5834\u5408\u3001\u6ce8\u8a18\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u516c\u8868\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u56db\u534a\u671f\u4f1a\u8a08\u671f\u9593\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u56fd\u7a0e\u5e81\uff31\uff06\uff21<\/strong><\/h4>\n<p>\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/171127\/01.pdf\" target=\"_blank\">\u500b\u4eba\u8ab2\u7a0e\u8ab2\u60c5\u5831\u7b2c\uff14\u53f7\u300c\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u7b49\u306b\u3064\u3044\u3066\u300d\uff08\u5e73\u621029\u5e7412\u6708\uff11\u65e5\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1524.htm\" target=\"_blank\">No.1524\u2003\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5229\u76ca\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff09<\/a><\/p>\n<\/div>\n<p>\u4e0a\u8a18<span style=\"color: #b22222;\">\u2460<\/span>\u3067\u306f\u3001\uff31\uff06\uff21\u5f62\u5f0f\u306b\u3088\u308a\u3001\u5177\u4f53\u7684\u306a\u6570\u5024\u4f8b\u306a\u3069\u3092\u7528\u3044\u3066\u6b21\u306e\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u305c\u3072\u3001\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u5374<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4eee\u60f3\u901a\u8ca8\u3067\u306e\u5546\u54c1\u306e\u8cfc\u5165<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u4eee\u60f3\u901a\u8ca8\u3068\u4eee\u60f3\u901a\u8ca8\u306e\u4ea4\u63db<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u5206\u88c2\uff08\u5206\u5c90\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u6240\u5f97\u306e\u6240\u5f97\u533a\u5206<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2466\u3000\u640d\u5931\u306e\u53d6\u6271\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2467\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u8a3c\u62e0\u91d1\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2468\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u30de\u30a4\u30cb\u30f3\u30b0\u7b49<\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u516c\u958b\u8349\u6848\u306f\u3001\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u3059\u3079\u3066\u306e\u4eee\u60f3\u901a\u8ca8\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\uff08\u516c\u958b\u8349\u6848\uff13\u9805\uff09\u3002<br \/>\n\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u3067\u306f\u3001\u524d\u6255\u5f0f\u652f\u6255\u624b\u6bb5\u767a\u884c\u8005\u304c\u767a\u884c\u3059\u308b\u3044\u308f\u3086\u308b\u300c\u30d7\u30ea\u30da\u30a4\u30c9\u30ab\u30fc\u30c9\u300d\u3084\u3001\u30dd\u30a4\u30f3\u30c8\u30fb\u30b5\u30fc\u30d3\u30b9\uff08\u8ca1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u91d1\u984d\u306e\u4e00\u5b9a\u5272\u5408\u306b\u5fdc\u3058\u3066\u30dd\u30a4\u30f3\u30c8\u3092\u767a\u884c\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3084\u3001\u6765\u5834\u3084\u5229\u7528\u3054\u3068\u306b\u4e00\u5b9a\u984d\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u767a\u884c\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u7b49\uff09\u306b\u304a\u3051\u308b\u300c\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u4e0a\u306e\u4eee\u60f3\u901a\u8ca8\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\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":[370,275,178,180,167,289],"tags":[653,506,505,527,498,397],"backnumber":[1923],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 06:26:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/139441"}],"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=139441"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/139441\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=139441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=139441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=139441"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=139441"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=139441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}