{"id":141621,"date":"2018-01-11T10:18:01","date_gmt":"2018-01-11T01:18:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=141621"},"modified":"2018-04-05T20:09:39","modified_gmt":"2018-04-05T11:09:39","slug":"income-article-327","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-327\/","title":{"rendered":"\u5e73\u621029\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u7b49\u306e\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u78ba\u5b9a\u7533\u544a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #b22222;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u5e73\u621029\u5e74\u5206<\/strong><\/span><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u7b49\u306e\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u78ba\u5b9a\u7533\u544a\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff11\u3011\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u5229\u7528\u8005\u6570\u306f\u3001\u3053\u3053\uff11\u5e74\u307b\u3069\u306e\u9593\u3001\u6025\u6fc0\u306b\u5897\u52a0\u3057\u3066\u3044\u308b\u3002\u4eee\u60f3\u901a\u8ca8\u306e\u76f8\u5834\u306f\u5909\u52d5\u5e45\u304c\u5927\u304d\u304f\u3001\u652f\u6255\u3044\u624b\u6bb5\u3068\u3057\u3066\u306e\u5229\u7528\u3088\u308a\u3082\u6295\u8cc7\u5bfe\u8c61\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u306b\u6539\u6b63\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u304c\u65bd\u884c\u3055\u308c\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u7b49\u306e\u4eee\u60f3\u901a\u8ca8\u306f\u5186\u3084\u30c9\u30eb\u3068\u3044\u3063\u305f\u6cd5\u5b9a\u901a\u8ca8\u306b\u6e96\u305a\u308b\u652f\u6255\u3044\u624b\u6bb5\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\uff08\u8cc7\u91d1\u6c7a\u6e08\u6cd5\uff11\u3001\uff12\u2464\uff09\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\">\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306e\u6539\u6b63\u306b\u3088\u308a\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u6271\u3044\u30eb\u30fc\u30eb\u304c\u6574\u5099\u3055\u308c\u3001\u4e00\u822c\u306e\u500b\u4eba\u304c\u4eee\u60f3\u901a\u8ca8\u3092\u53d6\u5f15\u3059\u308b\u6a5f\u4f1a\u3082\u5897\u3048\u3066\u3044\u308b\u3002\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f15\u304c\u6d3b\u767a\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u73fe\u72b6\u3092\u8e0f\u307e\u3048\u3001\u5e73\u621029\u5e7412\u6708\uff11\u65e5\u306b\u306f\u56fd\u7a0e\u5e81\u3088\u308a\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u95a2\u3059\u308b\u60c5\u5831<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\uff08\u4ee5\u4e0b\u3001\u300c\u60c5\u5831\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u958b\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u500b\u4eba\u8ab2\u7a0e\u8ab2\u60c5\u5831\u7b2c\uff14\u53f7\u300c<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\">\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u7b49\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a>\u300d<\/span><\/p>\n<p>\u3010\u7b2c\uff12\u56de\u3011\u306f\u3001\u672c\u60c5\u5831\u306b\u57fa\u3065\u304d\u3001\u4eee\u60f3\u901a\u8ca8\u3092\u53d6\u5f15\u3057\u305f\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff12\u3011\u3000\u6240\u5f97\u533a\u5206\u306f\u300c\u96d1\u6240\u5f97\u300d<\/strong><\/h4>\n<p>\u672c\u60c5\u5831\u304c\u516c\u958b\u3055\u308c\u308b\u6570\u30f6\u6708\u524d\u306b\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306b\u304a\u3044\u3066\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u76ca\u306f\u3001\u539f\u5247\u3068\u3057\u3066<span style=\"border-bottom: double 3px #B22222;\">\u96d1\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u308b<\/span>\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b<span style=\"font-size: 12px;\">\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.1524\u300c<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\">\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<\/a>\u300d\uff09<\/span>\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u4ee5\u5916\u306b\u3082\u4eee\u60f3\u901a\u8ca8\u306f\u5b58\u5728\u3059\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u304c\u3001\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306e\u4eee\u60f3\u901a\u8ca8\u306e\u5b9a\u7fa9\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u7a0e\u52d9\u4e0a\u306f\u540c\u3058\u53d6\u6271\u3044\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u91d1\u878d\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u306b\u8a8d\u5b9a\u3055\u308c\u305f\u696d\u8005\u306e\u4e00\u89a7\u3068\u3001\u5404\u793e\u304c\u6271\u3063\u3066\u3044\u308b\u4eee\u60f3\u901a\u8ca8\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u4e00\u89a7\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4eee\u60f3\u901a\u8ca8\u306f\u3001\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306e\u5b9a\u7fa9\u306b\u8a72\u5f53\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u3067\u3042\u308b\u3002<br \/>\n\u21d2\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/menkyo\/menkyoj\/kasoutuka.pdf\" target=\"_blank\">\u4eee\u60f3\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u767b\u9332\u4e00\u89a7<\/a>\u300d<\/span><\/p>\n<p><strong>\u3008\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u6240\u5f97\u533a\u5206\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/H29kakushin2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-141627\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/H29kakushin2-1.png\" alt=\"\u539f \u5247 \u96d1\u6240\u5f97 \u4e8b\u696d\u306b\u4ed8\u968f\u3057\u3066\u751f\u3058\u305f\u6240\u5f97\u3067\u3042\u308b\u5834\u5408 \u21d2\u4e8b\u696d\u6240\u5f97\u8005\u304c\u6c7a\u6e08\u624b\u6bb5\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408 \u4e8b\u696d\u6240\u5f97 \u4e8b\u696d\u3068\u3057\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408 \u21d2\u305d\u306e\u53ce\u5165\u306b\u3088\u3063\u3066\u751f\u8a08\u3092\u7acb\u3066\u3066\u3044\u308b\u3053\u3068\u304c\u5ba2\u89b3\u7684\u306b\u660e\u3089\u304b\u306a\u5834\u5408\" width=\"1201\" height=\"264\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/H29kakushin2-1.png 1201w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/H29kakushin2-1-300x65.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/H29kakushin2-1-1024x225.png 1024w\" sizes=\"(max-width: 1201px) 100vw, 1201px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff13\u3011\u3000\u6240\u5f97\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u4eee\u60f3\u901a\u8ca8\u3092\u4f7f\u7528\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u500b\u4eba\u304c\u4eee\u60f3\u901a\u8ca8\u3092<span style=\"border-bottom: solid 1px #B22222;\">\u4f7f\u7528<\/span>\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5229\u76ca\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5229\u76ca\u306f\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\uff08\u6240\u6cd527\u300135\uff09\u3002\u3053\u3053\u3067\u3044\u3046\u300c\u4f7f\u7528\u300d\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u53d6\u5f15\u3092\u3044\u3046\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u3092\u58f2\u5374\uff08\u65e5\u672c\u5186\u306b\u63db\u91d1\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u3067\u5546\u54c1\u7b49\u3092\u8cfc\u5165<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u4fdd\u6709\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u3067\u4ed6\u306e\u4eee\u60f3\u901a\u8ca8\u3092\u8cfc\u5165\uff08\u4eee\u60f3\u901a\u8ca8\u3068\u4eee\u60f3\u901a\u8ca8\u3092\u4ea4\u63db\uff09<\/p>\n<\/div>\n<p><span style=\"color: #333399;\">\u2460<\/span>\u304b\u3089<span style=\"color: #333399;\">\u2462<\/span>\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u95a2\u4fc2\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08<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#page=2\" target=\"_blank\">\u300c\u60c5\u5831\u300d\uff11\u3001\uff12\u3001\uff13<\/a>\uff09\u3002\u306a\u304a\u3001\u8907\u6570\u56de\u306b\u308f\u305f\u3063\u3066\u8cfc\u5165\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u79fb\u52d5\u5e73\u5747\u6cd5<\/span>\u306b\u3088\u308a\u53d6\u5f97\u4fa1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3002\u305f\u3060\u3057\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u7d99\u7d9a\u9069\u7528\u3092\u8981\u4ef6\u3068\u3057\u3066\u7dcf\u5e73\u5747\u6cd5<\/span>\u306b\u3088\u3063\u3066\u7b97\u5b9a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\uff08<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#page=4\" target=\"_blank\">\u300c\u60c5\u5831\u300d\uff14<\/a>\uff09\u3002<\/p>\n<p><strong>\u3008\u4eee\u60f3\u901a\u8ca8\u3092\u4f7f\u7528\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/H29kakushin2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-141626\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/H29kakushin2-2.png\" alt=\"\u4f7f\u7528\u65b9\u6cd5 \u8ab2\u7a0e\u6642\u671f \u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u4f8b \u58f2\u5374 \u58f2\u5374\u6642 1,950,000\u5186\u3067\u8cfc\u5165\u3057\u305f3BTC\u306e\u3046\u3061\u30012BTC\u30922,800,000\u5186\u3067\u58f2\u5374\u3057\u305f\u3002 [\u6240\u5f97\u91d1\u984d] 2,800,000\u5186\uff0d1,950,000\u5186\u00d72\/3BTC \uff1d 1,500,000\u5186 \u5546\u54c1\u7b49\u3092\u8cfc\u5165 \u5546\u54c1\u7b49\u306e\u8cfc\u5165\u6642 1,950,000\u5186\u3067\u8cfc\u5165\u3057\u305f3BTC\u306e\u3046\u3061\u3001216,000\u5186\uff08\u6d88\u8cbb\u7a0e\u8fbc\uff09\u306e\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u305f\u30810.2BTC\u3092\u652f\u6255\u3063\u305f\u3002 [\u6240\u5f97\u91d1\u984d] 216,000\u5186\uff0d1,950,000\u5186\u00d70.2\/3BTC \uff1d 86,000\u5186 \u4ed6\u306e\u4eee\u60f3\u901a\u8ca8\u3068\u4ea4\u63db \u4ea4\u63db\u6642 1,950,000\u5186\u3067\u8cfc\u5165\u3057\u305f3BTC\u306e\u3046\u3061\u30011BTC\u3092\u4f7f\u3063\u3066\u4ed6\u306e\u4eee\u60f3\u901a\u8ca8\uff08\u6642\u4fa11,500,000\u5186\uff09\u3092\u8cfc\u5165\u3057\u305f\u3002 [\u6240\u5f97\u91d1\u984d] 1,500,000\u5186\uff0d1,950,000\u5186\u00d71\/3BTC \uff1d 850,000\u5186\" width=\"1122\" height=\"926\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/H29kakushin2-2.png 1122w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/H29kakushin2-2-300x247.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/H29kakushin2-2-1024x845.png 1024w\" sizes=\"(max-width: 1122px) 100vw, 1122px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000BTC\uff1a\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3001\u5404\u91d1\u984d\u306f\u624b\u6570\u6599\u8fbc<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u4eee\u60f3\u901a\u8ca8\u304c\u5206\u88c2\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\uff18\u6708\u306b\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u304c\u5206\u88c2\u3057\u3001\u65b0\u305f\u306a\u4eee\u60f3\u901a\u8ca8\u3068\u3057\u3066\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u8a95\u751f\u3057\u305f\u3002\u3053\u306e\u3088\u3046\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u4eee\u60f3\u901a\u8ca8\u304c\u5206\u88c2\u3059\u308b\u3068\u3001\u65b0\u305f\u306a\u4eee\u60f3\u901a\u8ca8\u3092\u81ea\u52d5\u7684\u306b\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u5206\u88c2\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u65b0\u305f\u306a\u4eee\u60f3\u901a\u8ca8\u306f\u3001\u5206\u88c2\u6642\u70b9\u3067\u306f\u53d6\u5f15\u76f8\u5834\u304c\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u305d\u306e\u6642\u70b9\u3067\u306f\u4fa1\u5024\u304c\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u53d6\u5f97\u6642\u70b9\u306b\u304a\u3044\u3066\u306f\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3002<\/p>\n<p>\u5206\u88c2\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u3092\u4f7f\u7528\uff08\u58f2\u5374\u7b49\uff09\u3057\u305f\u3068\u304d\u306b\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u3092\u30bc\u30ed\u3068\u3057\u3066\u6240\u5f97\u91d1\u984d\u3092\u7b97\u5b9a\u3057\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\uff08<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#page=5\" target=\"_blank\">\u300c\u60c5\u5831\u300d\uff15<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u8a3c\u62e0\u91d1\u53d6\u5f15\u3092\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u4eee\u60f3\u901a\u8ca8\u306e\u8a3c\u62e0\u91d1\u53d6\u5f15\u306b\u3088\u308b\u6240\u5f97\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3001\u540c\u3058\u8a3c\u62e0\u91d1\u53d6\u5f15\u3067\u3042\u308b\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff08\u4ee5\u4e0b\u3001FX\u3068\u3044\u3046\uff09\u3084\u5148\u7269\u53d6\u5f15\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3068\u306f\u7570\u306a\u308b\u3002<\/p>\n<p>FX\u3084\u5148\u7269\u53d6\u5f15\u306b\u3088\u308b\u6240\u5f97\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u300d\u306b\u57fa\u3065\u304d\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304c\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u8a3c\u62e0\u91d1\u53d6\u5f15\u306b\u3088\u308b\u6240\u5f97\u306f\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u3067\u306f\u306a\u3044\uff08\u63aa\u6cd541\u306e14\uff09\u3002\u4eee\u60f3\u901a\u8ca8\u306e\u8a3c\u62e0\u91d1\u53d6\u5f15\u306b\u3088\u308b\u6240\u5f97\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\uff08\u96d1\u6240\u5f97\u53c8\u306f\u4e8b\u696d\u6240\u5f97\uff09\u306b\u3088\u308a\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3067\u3042\u308c\u3070\u3001\u9069\u7528\u3055\u308c\u308b\u6240\u5f97\u7a0e\u7387\u306f15\uff05\u3067\u3042\u308b\u304c\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u8a3c\u62e0\u91d1\u53d6\u5f15\u306b\u3088\u308b\u6240\u5f97\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u7b49\u306e\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3055\u308c\u305f\u4e0a\u3001\uff15\uff05\u304b\u308945\uff05\u306e\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\uff08\u6240\u6cd589\u2460\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u30de\u30a4\u30cb\u30f3\u30b0\uff08\u63a1\u6398\uff09\u3092\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u30de\u30a4\u30cb\u30f3\u30b0\uff08\u63a1\u6398\uff09\u306b\u3088\u308a\u4eee\u60f3\u901a\u8ca8\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u30de\u30a4\u30cb\u30f3\u30b0\u6642\u306b\u4ee5\u4e0b\u306e\u7b97\u5f0f\u3067\u6240\u5f97\u91d1\u984d\u3092\u7b97\u5b9a\u3059\u308b\uff08<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#page=7\" target=\"_blank\">\u300c\u60c5\u5831\u300d\uff19<\/a>\uff09\u3002<\/p>\n<p><span style=\"border-style: solid; border-width: 2px; padding: 0px 0px 0px 0px;\">\u6240\u5f97\u91d1\u984d \uff1d \u53ce\u5165\u91d1\u984d\uff08\u53d6\u5f97\u6642\u70b9\u306e\u6642\u4fa1\uff09\uff0d \u5fc5\u8981\u7d4c\u8cbb\uff08\u30de\u30a4\u30cb\u30f3\u30b0\u306b\u8981\u3057\u305f\u8cbb\u7528\uff09<\/span><\/p>\n<p>\u306a\u304a\u3001\u30de\u30a4\u30cb\u30f3\u30b0\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u3092\u4f7f\u7528\uff08\u58f2\u5374\u7b49\uff09\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u30de\u30a4\u30cb\u30f3\u30b0\u6642\u306b\u4e0a\u8a18\u6240\u5f97\u91d1\u984d\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u30de\u30a4\u30cb\u30f3\u30b0\u306b\u3088\u308a\u4eee\u60f3\u901a\u8ca8\u3092\u53d6\u5f97\u3057\u305f\u6642\u306e\u6642\u4fa1\u304c\u53d6\u5f97\u4fa1\u984d\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff14\u3011\u3000\u7533\u544a\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u7533\u544a\u4e0d\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9<\/strong><\/h4>\n<p>\u7d66\u4e0e\u3092\uff11\u30f6\u6240\u304b\u3089\u53d7\u3051\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3001\u305d\u306e\u7d66\u4e0e\u304c\u5e74\u672b\u8abf\u6574\u6e08\u307f\u3067\u3042\u308a\u3001\u4eee\u60f3\u901a\u8ca8\u306b\u3088\u308b\u6240\u5f97\u3092\u542b\u3080\u7d66\u4e0e\u6240\u5f97\u3068\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3068\u304d\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\uff08\u6240\u6cd5121\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u3066\u3082\u3001\u4f8b\u3048\u3070\u533b\u7642\u8cbb\u63a7\u9664\u3084\u5bc4\u9644\u91d1\u63a7\u9664\u7b49\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u300120\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u3082\u7533\u544a\u306b\u542b\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\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;\"><strong><span style=\"color: #33cccc;\">\u25b7<\/span>\u4f8b\u2460<\/strong>\uff1a<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7d66\u4e0e\u6240\u5f97\uff08\u5e74\u672b\u8abf\u6574\u6e08\u307f\uff09800\u4e07\u5186<\/span> \uff0b <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u5374\u306b\u3088\u308b\u6240\u5f9715\u4e07\u5186<\/span><\/p>\n<p style=\"text-align: center; margin-bottom: -20px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-55034 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/arrow4.png\" alt=\"\" width=\"50\" height=\"40\" \/><\/p>\n<p style=\"text-align: center;\">\u78ba\u5b9a\u7533\u544a\u4e0d\u8981<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #33cccc;\">\u25b7<\/span>\u4f8b\u2461<\/strong>\uff1a<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7d66\u4e0e\u6240\u5f97\uff08\u5e74\u672b\u8abf\u6574\u6e08\u307f\uff09800\u4e07\u5186<\/span> \uff0b <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u5374\u306b\u3088\u308b\u6240\u5f9715\u4e07\u5186<\/span><\/p>\n<p style=\"text-align: center; margin-bottom: -5px;\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b<\/p>\n<p style=\"text-align: center; margin-bottom: -5px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-55034 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/arrow4.png\" alt=\"\" width=\"50\" height=\"40\" \/><\/p>\n<p style=\"text-align: center;\">\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u5374\u306b\u3088\u308b\u6240\u5f9715\u4e07\u5186\u3082\u4f75\u305b\u3066\u7533\u544a<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5120\u2462\u4e8c\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5120\u6761\uff13\u9805\uff12\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right; padding-left: 30px;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6b21\u56de\u306f\uff11\u670818\u65e5\u306e\u516c\u958b\u3068\u306a\u308a\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>\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u5229\u7528\u8005\u6570\u306f\u3001\u3053\u3053\uff11\u5e74\u307b\u3069\u306e\u9593\u3001\u6025\u6fc0\u306b\u5897\u52a0\u3057\u3066\u3044\u308b\u3002\u4eee\u60f3\u901a\u8ca8\u306e\u76f8\u5834\u306f\u5909\u52d5\u5e45\u304c\u5927\u304d\u304f\u3001\u652f\u6255\u3044\u624b\u6bb5\u3068\u3057\u3066\u306e\u5229\u7528\u3088\u308a\u3082\u6295\u8cc7\u5bfe\u8c61\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3042\u308b\u3002<br \/>\n\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u306b\u6539\u6b63\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u304c\u65bd\u884c\u3055\u308c\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u7b49\u306e\u4eee\u60f3\u901a\u8ca8\u306f\u5186\u3084\u30c9\u30eb\u3068\u3044\u3063\u305f\u6cd5\u5b9a\u901a\u8ca8\u306b\u6e96\u305a\u308b\u652f\u6255\u3044\u624b\u6bb5\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\uff08\u8cc7\u91d1\u6c7a\u6e08\u6cd5\uff11\u3001\uff12\u2464\uff09\u3002<\/p>\n","protected":false},"author":10505,"featured_media":86274,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,177,167,181,290],"tags":[164,653,377,519],"backnumber":[1927],"series":[1007],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 06:48:14","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/141621"}],"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=141621"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/141621\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media\/86274"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=141621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=141621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=141621"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=141621"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=141621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}