{"id":142182,"date":"2018-01-18T10:20:38","date_gmt":"2018-01-18T01:20:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=142182"},"modified":"2018-01-17T12:05:13","modified_gmt":"2018-01-17T03:05:13","slug":"inheritance-article-136","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-136\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c51\u56de\u3011\u300c\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u306e\u5275\u8a2d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c51\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u306e\u5275\u8a2d\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u5bfe\u8c61\u3068\u306a\u308b\u4f1a\u793e\uff08\u7279\u4f8b\u627f\u7d99\u4f1a\u793e\uff09<\/strong><\/h4>\n<p>\u7279\u4f8b\u627f\u7d99\u8a08\u753b\uff08\u4eee\u79f0\uff09\u3092\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u308935\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u90fd\u9053\u5e9c\u770c\u306b\u63d0\u51fa\u3057\u305f\u4f1a\u793e\u3067\u3042\u3063\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c12 \u6761\u7b2c\uff11\u9805\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4f1a\u793e\uff08\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\uff08\u4eee\u79f0\uff09\uff09\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u306f\u3001\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u306e\u6307\u5c0e\u53ca\u3073\u52a9\u8a00\u3092\u53d7\u3051\u305f\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u304c\u4f5c\u6210\u3057\u305f\u8a08\u753b\u3067\u3042\u3063\u3066\u3001\u5f53\u8a72\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u5f8c\u7d99\u8005\u3001\u627f\u7d99\u6642\u307e\u3067\u306e\u7d4c\u55b6\u898b\u901a\u3057\u7b49\u304c\u8a18\u8f09\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u5bfe\u8c61\u3068\u306a\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u5f8c\u7d99\u8005\u304c\u8d08\u4e0e\u7b49\u306b\u3088\u308a\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53d6\u5f97\u3057\u305f\u300c\u5168\u3066\u300d\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u4fc2\u308b\u8ab2\u7a0e\u4fa1\u683c\u306b\u5bfe\u5fdc\u3059\u308b\u8d08\u4e0e\u7a0e\u53c8\u306f\u76f8\u7d9a\u7a0e\u306e\u300c\u5168\u984d\u300d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5f8c\u7d99\u8005\u306e\u6b7b\u4ea1\u306e\u65e5\u7b49\u307e\u3067\u305d\u306e\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u308b\u3002<\/p>\n<p>\u5f93\u6765\u306f\u3001\u305d\u306e\u4f1a\u793e\u306e\u767a\u884c\u6e08\u8b70\u6c7a\u6a29\u682a\u5f0f\u7dcf\u6570\u306e\uff13\u5206\u306e\uff12\u307e\u3067\u3001\u3057\u304b\u3082\u3001\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u306e80\uff05\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u984d\u307e\u3067\u3057\u304b\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u304b\u3063\u305f\uff08\u3064\u307e\u308a\u767a\u884c\u6e08\u8b70\u6c7a\u6a29\u682a\u5f0f\u7dcf\u6570\u306e15\u5206\u306e\uff18\u307e\u3067\u3057\u304b\u7d0d\u7a0e\u7336\u4e88\u3055\u308c\u306a\u304b\u3063\u305f\uff09\u304c\u3001\u4eca\u56de\u306e\u7279\u4f8b\u3067\u306f100\uff05\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f8c\u7d99\u8005\u304c\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u4ee3\u8868\u8005\u4ee5\u5916\u306e\u8005\u304b\u3089\u8d08\u4e0e\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u3064\u3044\u3066\u3082\u3001\u7279\u4f8b\u627f\u7d99\u671f\u9593\uff08\u4eee\u79f0\uff09\uff08\uff15\u5e74\uff09\u5185\u306b\u5f53\u8a72\u8d08\u4e0e\u7b49\u306b\u4fc2\u308b\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3082\u306e\u306b\u9650\u308a\u3001\u3053\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002\u5f93\u6765\u306e\u5236\u5ea6\u3067\u306f\u3001\u5148\u4ee3\u306e\u7d4c\u55b6\u8005\u306e\u6301\u3061\u682a\u306e\u307f\u304c\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3067\u3042\u3063\u305f\u3068\u3053\u308d\u3001\u4eca\u56de\u306e\u7279\u4f8b\u3067\u306f\u3001\u305d\u308c\u4ee5\u5916\u306e\u8907\u6570\u8005\u304b\u3089\u306e\u8d08\u4e0e\u7b49\u3082\u5bfe\u8c61\u3068\u306a\u308b\u3002<br \/>\n<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=23\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-142217\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-1.png\" alt=\"\" width=\"1825\" height=\"1231\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-1.png 1825w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-1-300x202.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-1-1024x690.png 1024w\" sizes=\"(max-width: 1825px) 100vw, 1825px\" \/><\/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>\u3000<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=23\" target=\"_blank\">\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u5bfe\u8c61\u3068\u306a\u308b\u5f8c\u7d99\u8005\uff08\u7279\u4f8b\u5f8c\u7d99\u8005\uff09<\/strong><\/h4>\n<p>\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7279\u4f8b\u5f8c\u7d99\u8005\uff08\u4eee\u79f0\uff09\u306f\u3001\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u306b\u8a18\u8f09\u3055\u308c\u305f\u5f53\u8a72\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u4ee3\u8868\u6a29\u3092\u6709\u3059\u308b\u5f8c\u7d99\u8005\u3067\u3042\u3063\u3066\u3001\u540c\u65cf\u95a2\u4fc2\u8005\u3068\u5408\u308f\u305b\u3066\u5f53\u8a72\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u7dcf\u8b70\u6c7a\u6a29\u6570\u306e\u904e\u534a\u6570\u3092\u6709\u3059\u308b\u8005\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3057\u304b\u3082\u3001\u5f53\u8a72\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u3046\u3061\u3001\u5f53\u8a72\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u8b70\u6c7a\u6a29\u3092\u6700\u3082\u591a\u304f\u6709\u3059\u308b\u8005\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eca\u56de\u306e\u7279\u4f8b\u3067\u306f\u3001\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u306b\u8a18\u8f09\u3055\u308c\u305f\u4ee3\u8868\u6a29\u3092\u6709\u3059\u308b\u5f8c\u7d99\u8005\u304c\uff12\u540d\u53c8\u306f\uff13\u540d\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8b70\u6c7a\u6a29\u6570\u306b\u304a\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u4e0a\u4f4d\uff12\u540d\u53c8\u306f\uff13\u540d\u306e\u8005\uff08\u5f53\u8a72\u7dcf\u8b70\u6c7a\u6a29\u6570\u306e10\uff05\u4ee5\u4e0a\u3092\u6709\u3059\u308b\u8005\u306b\u9650\u308b\uff09\u304c\u3001\u7279\u4f8b\u5f8c\u7d99\u8005\u3068\u306a\u308b\u306e\u3067\u3001\u8907\u6570\u306e\u5f8c\u7d99\u8005\u3078\u306e\u4e8b\u696d\u627f\u7d99\u304c\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3046\u308b\u3002<br \/>\n<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=25\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-142218\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-2.png\" alt=\"\" width=\"1836\" height=\"1236\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-2.png 1836w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-2-300x201.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-2-1024x689.png 1024w\" sizes=\"(max-width: 1836px) 100vw, 1836px\" \/><\/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>\u3000<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=25\" target=\"_blank\">\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u306e\u7de9\u548c<\/strong><\/h4>\n<p>\u5f93\u6765\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u304a\u3051\u308b\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\uff08\u7d4c\u55b6\u627f\u7d99\u671f\u9593\uff08\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\uff15\u5e74\uff09\u5e73\u5747\u3067\u3001\u8d08\u4e0e\u53c8\u306f\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u96c7\u7528\u306e\uff18\u5272\u4ee5\u4e0a\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\uff09\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u4eca\u56de\u306e\u7279\u4f8b\u306b\u304a\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u671f\u9650\u306f\u78ba\u5b9a\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u3092\u6e80\u305f\u305b\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6e80\u305f\u305b\u306a\u3044\u7406\u7531\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\uff08\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u306e\u610f\u898b\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u3092\u90fd\u9053\u5e9c\u770c\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u305d\u306e\u7406\u7531\u304c\u3001\u7d4c\u55b6\u72b6\u6cc1\u306e\u60aa\u5316\u3067\u3042\u308b\u5834\u5408\u53c8\u306f\u6b63\u5f53\u306a\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306f\u3001\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u304b\u3089\u6307\u5c0e\u53ca\u3073\u52a9\u8a00\u3092\u53d7\u3051\u3066\u3001\u5f53\u8a72\u66f8\u985e\u306b\u305d\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u3057\u305f\u304b\u3063\u3066\u3001\u4eca\u56de\u306e\u7279\u4f8b\u3067\u306f\u3001\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u90fd\u9053\u5e9c\u770c\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u306f\u5b9f\u8cea\u7684\u306b\u306f\u64a4\u5ec3\u3055\u308c\u305f\u3082\u306e\u3068\u8a55\u4fa1\u3067\u304d\u3088\u3046\u3002<br \/>\n<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=24\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-142219\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-3.png\" alt=\"\" width=\"1871\" height=\"1129\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-3.png 1871w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-3-300x181.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-3-1024x617.png 1024w\" sizes=\"(max-width: 1871px) 100vw, 1871px\" \/><\/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>\u3000<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=24\" target=\"_blank\">\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u7d0d\u7a0e\u984d\u306e\u518d\u8a08\u7b97<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u7279\u4f8b\u3067\u306f\u3001\u7d4c\u55b6\u74b0\u5883\u306e\u5909\u5316\u3092\u793a\u3059\u4e00\u5b9a\u306e\u8981\u4ef6\uff08\u76f4\u8fd1\uff13\u5e74\u9593\u306e\u3046\u3061\uff12\u5e74\u4ee5\u4e0a\u8d64\u5b57\u306a\u3069\uff09\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7279\u4f8b\u627f\u7d99\u671f\u9593\u7d4c\u904e\u5f8c\u306b\u3001\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u3092\u3059\u308b\u3068\u304d\u3001\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u304c\u5408\u4f75\u306b\u3088\u308a\u6d88\u6ec5\u3059\u308b\u3068\u304d\u3001\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u304c\u89e3\u6563\u3092\u3059\u308b\u3068\u304d\u7b49\u306b\u306f\u3001\u7d0d\u7a0e\u984d\u3092\u518d\u8a08\u7b97\u3057\u3001\u7336\u4e88\u984d\u306e\u3046\u3061\u518d\u8a08\u7b97\u3055\u308c\u305f\u7d0d\u7a0e\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u7d0d\u7a0e\u3092\u514d\u9664\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7b2c\uff11\u306b\u3001\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306b\u4fc2\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u82e5\u3057\u304f\u306f\u5408\u4f75\u306e\u5834\u5408\u3067\u3001\u305d\u306e\u5bfe\u4fa1\u306e\u984d\u304c\u5f53\u8a72\u8b72\u6e21\u53c8\u306f\u5408\u4f75\u306e\u6642\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e50\uff05\u306b\u76f8\u5f53\u3059\u308b\u984d\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u53c8\u306f\u89e3\u6563\u306e\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u7b49\u306e\u6642\u306e\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u306b\u518d\u8a08\u7b97\u3057\u305f\u8d08\u4e0e\u7a0e\u984d\u7b49\u3068\u8b72\u6e21\u7b49\u306e\u524d\uff15\u5e74\u9593\u306b\u7279\u4f8b\u5f8c\u7d99\u8005\u53ca\u3073\u305d\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u305f\u914d\u5f53\u53ca\u3073\u904e\u5927\u5f79\u54e1\u7d66\u4e0e\u7b49\u306b\u76f8\u5f53\u3059\u308b\u984d\uff08\u4ee5\u4e0b\u300c\u76f4\u524d\u914d\u5f53\u7b49\u306e\u984d\u300d\u3068\u3044\u3046\uff09\u3068\u306e\u5408\u8a08\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u5f53\u8a72\u518d\u8a08\u7b97\u3057\u305f\u8d08\u4e0e\u7a0e\u984d\u7b49\u3068\u76f4\u524d\u914d\u5f53\u7b49\u306e\u984d\u3068\u306e\u5408\u8a08\u984d\u304c\u5f53\u521d\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5dee\u984d\u3092\u514d\u9664\u3059\u308b\u3002<\/p>\n<p>\u7b2c\uff12\u306b\u3001\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306b\u4fc2\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u82e5\u3057\u304f\u306f\u5408\u4f75\u306e\u5834\u5408\u3067\u3001\u305d\u306e\u5bfe\u4fa1\u306e\u984d\u304c\u5f53\u8a72\u8b72\u6e21\u53c8\u306f\u5408\u4f75\u306e\u6642\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e50\uff05\u306b\u76f8\u5f53\u3059\u308b\u984d\u3092\u4e0b\u56de\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u518d\u8a08\u7b97\u3057\u305f\u8d08\u4e0e\u7a0e\u984d\u7b49\u3068\u76f4\u524d\u914d\u5f53\u7b49\u306e\u984d\u3068\u306e\u5408\u8a08\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u62c5\u4fdd\u306e\u63d0\u4f9b\u3092\u6761\u4ef6\u306b\u3001\u305d\u306e\u7d0d\u7a0e\u3092\u7336\u4e88\u3057\u3001\u3055\u3089\u306b\u3001\u5f53\u8a72\u8b72\u6e21\u53c8\u306f\u5408\u4f75\u5f8c\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306b\u304a\u3044\u3066\u3001\u8b72\u6e21\u5f8c\u306e\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u53c8\u306f\u5438\u53ce\u5408\u4f75\u5b58\u7d9a\u4f1a\u793e\u7b49\u306e\u4e8b\u696d\u304c\u7d99\u7d9a\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u3053\u308c\u3089\u306e\u4f1a\u793e\u306b\u304a\u3044\u3066\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u8b72\u6e21\u53c8\u306f\u5408\u4f75\u6642\u306e\u5f93\u696d\u54e1\u306e\u534a\u6570\u4ee5\u4e0a\u306e\u8005\u304c\u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u5b9f\u969b\u306e\u8b72\u6e21\u53c8\u306f\u5408\u4f75\u306e\u5bfe\u4fa1\u306e\u984d\u3092\u57fa\u306b\u518d\u3005\u8a08\u7b97\u3057\u305f\u8d08\u4e0e\u7a0e\u984d\u7b49\u3068\u76f4\u524d\u914d\u5f53\u7b49\u306e\u984d\u3068\u306e\u5408\u8a08\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u5f53\u8a72\u518d\u3005\u8a08\u7b97\u3057\u305f\u8d08\u4e0e\u7a0e\u984d\u7b49\u3068\u76f4\u524d\u914d\u5f53\u7b49\u306e\u984d\u3068\u306e\u5408\u8a08\u984d\u304c\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u3066\u3044\u308b\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5dee\u984d\u3092\u514d\u9664\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=26\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-142216\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-4.png\" alt=\"\" width=\"1849\" height=\"1307\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-4.png 1849w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-4-300x212.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/corporate-tax51-4-1024x723.png 1024w\" sizes=\"(max-width: 1849px) 100vw, 1849px\" \/><\/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>\u3000<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=26\" target=\"_blank\">\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u6628\u5e7412\u670814\u65e5\u306b\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u304c\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u3001\u540c\u670822\u65e5\u306b\u306f\u653f\u5e9c\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u304c\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u3002\u672c\u5e74\uff11\u670822\u65e5\u304b\u3089\u306f\u901a\u5e38\u56fd\u4f1a\u304c\u958b\u4f1a\u3057\u3001\u307b\u3069\u306a\u304f\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u6539\u6b63\u6cd5\u6848\u304c\u56fd\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u308b\u3082\u306e\u3068\u898b\u8fbc\u307e\u308c\u308b\u3002<br \/>\n\u4eca\u56de\u306e\u6539\u6b63\u306f\u3001\u305f\u3070\u3053\u7a0e\u3084\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u306b\u52a0\u3048\u56fd\u969b\u89b3\u5149\u65c5\u5ba2\u7a0e\uff08\u4eee\u79f0\uff09\u306e\u5275\u8a2d\u3068\u3044\u3063\u305f\u5897\u7a0e\u9805\u76ee\u304c\u4e2d\u5fc3\u3067\u3042\u308a\u3001\u5927\u304d\u306a\u6e1b\u7a0e\u9805\u76ee\u306f\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u304a\u3051\u308b\u7279\u4f8b\u63aa\u7f6e\u306e\u5275\u8a2d\u306e\u307f\u3068\u3044\u3046\u72b6\u6cc1\u3067\u3042\u308b\u3002<br \/>\n\u4eca\u56de\u5275\u8a2d\u3055\u308c\u308b\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u306f\u3001\u5e73\u621030\u5e74\uff11\u6708\uff11\u65e5\u304b\u308910\u5e74\u9593\u306b\u884c\u308f\u308c\u308b\u8d08\u4e0e\u7b49\u3092\u5bfe\u8c61\u306b\u3057\u305f\u63aa\u7f6e\u3067\u3042\u308a\u3001\u3053\u306e\u9593\u306b\u3001\u73fe\u5728\u5e73\u5747\u306760\u6b73\u53f0\u5f8c\u534a\u3068\u306a\u3063\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306e\u4ee3\u66ff\u308f\u308a\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u305f\u601d\u3044\u5207\u3063\u305f\u63aa\u7f6e\u3067\u3042\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":[192,177,167,181,290],"tags":[407,310,657],"backnumber":[1928],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 23:31:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/142182"}],"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=142182"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/142182\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=142182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=142182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=142182"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=142182"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=142182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}