{"id":143543,"date":"2018-02-07T09:02:09","date_gmt":"2018-02-07T00:02:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=143543"},"modified":"2018-04-04T18:19:28","modified_gmt":"2018-04-04T09:19:28","slug":"international-report-11","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-report-11\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u306b\u4fc2\u308b\u300c\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u516c\u8868\uff5e\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\u7b49\u306e\u5224\u5b9a\u306a\u3069\u306b\u95a2\u3059\u308b\u7591\u554f\u70b9\u30fb\u5178\u578b\u4f8b\u3092\u89e3\u8aac\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\u3001\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u306b\u4fc2\u308b\u300c\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\u7b49\u306e\u5224\u5b9a\u306a\u3069\u306b\u95a2\u3059\u308b\u7591\u554f\u70b9\u30fb\u5178\u578b\u4f8b\u3092\u89e3\u8aac\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9577\u8c37\u5ddd\u3000\u592a\u90ce<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001\u5e73\u621030\u5e74\uff11\u670831\u65e5\u4ed8\u3067\u3001\u300c\u5e73\u621029\u5e74\u5ea6\u6539\u6b63 \u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u60c5\u5831\uff09\u300d\u3092\u516c\u8868\u3057\u305f\u3002<br 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target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-143546 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/02\/sokuho-taxhavenqa1-1.png\" alt=\"\u9805\u3000\u76ee\t\u8a72\u5f53\uff31\uff06\uff21 \u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\u7b49\u306b\u3064\u3044\u3066\uff08\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5224\u5b9a\uff09\t\uff31\uff11\uff5e\uff31\uff18 \u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5224\u5b9a\u306b\u4fc2\u308b\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306b\u304a\u3051\u308b\u822a\u7a7a\u6a5f\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\t\uff31\uff19\u3001\uff3110 \u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u306b\u4fc2\u308b\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u7bc4\u56f2\u306b\u3064\u3044\u3066\t\uff3111\uff5e\uff3115\" width=\"500\" height=\"129\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/sokuho-taxhavenqa1-1.png 1144w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/sokuho-taxhavenqa1-1-300x77.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/sokuho-taxhavenqa1-1-1024x264.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/171221\/index.htm\" target=\"_blank\">\u6539\u6b63\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<\/a>\u306b\u3088\u308a\u65b0\u8a2d\u3055\u308c\u305f\u4ee5\u4e0b\u306e\u901a\u9054\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u3068\u306a\u3063\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<ul>\n<li>\u4e3b\u305f\u308b\u4e8b\u696d\u3092\u884c\u3046\u306b\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u52d9\u6240\u7b49\u306e\u610f\u7fa9\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/171221\/pdf\/02.pdf#page=17\" target=\"_blank\">\u63aa\u901a66\u306e\uff16\uff0d\uff16<\/a>\uff09<\/li>\n<li>\u81ea\u3089\u4e8b\u696d\u306e\u7ba1\u7406\u3001\u652f\u914d\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u306e\u610f\u7fa9\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/171221\/pdf\/02.pdf#page=18\" target=\"_blank\">\u63aa\u901a66\u306e\uff16\uff0d\uff17<\/a>\uff09<\/li>\n<li>\u5168\u3066\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u7bc4\u56f2\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/171221\/pdf\/02.pdf#page=21\" target=\"_blank\">\u63aa\u901a66\u306e\uff16\uff0d16<\/a>\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u672c\uff31\uff06\uff21\u306f\u3001\u6539\u6b63\u524d\u306e\u9069\u7528\u9664\u5916\u57fa\u6e96\u306b\u304a\u3051\u308b\u4e21\u57fa\u6e96\u306e\u53d6\u6271\u3044\u3092\u5909\u66f4\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\uff31\uff06\uff21\u306e\u8981\u65e8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\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:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u5b9f\u4f53\u57fa\u6e96<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #333399;\">\u25b7<\/span>\u56fa\u5b9a\u65bd\u8a2d\u306f\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u4e8b\u696d\u6d3b\u52d5\u3092\u4f34\u3063\u305f\u7269\u7684\u8a2d\u5099\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u3069\u306e\u3088\u3046\u306a\u6a5f\u80fd\u30fb\u7528\u9014\u3092\u6709\u3059\u308b\u56fa\u5b9a\u65bd\u8a2d\u3092\u8981\u3059\u308b\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u3069\u306e\u7a0b\u5ea6\u306e\u898f\u6a21\u306e\u56fa\u5b9a\u65bd\u8a2d\u3092\u8981\u3059\u308b\u306e\u304b\u306f\u3001\u305d\u306e\u4e3b\u305f\u308b\u4e8b\u696d\u306e\u5185\u5bb9\u3001\u305d\u306e\u4e8b\u696d\u306b\u4fc2\u308b\u6d3b\u52d5\u306e\u5185\u5bb9\u306a\u3069\u304b\u3089\u500b\u5225\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u898f\u5b9a\u306e\u89e3\u8aac\u6587\u3001\u4e00\u4f8b\u306b\u3064\u3044\u3066<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=8\" target=\"_blank\">\uff31\uff11<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #333399;\">\u25b7<\/span>\u95a2\u4fc2\u4f1a\u793e\u306e\u4e8b\u52d9\u6240\u306e\u4e00\u5ba4\u3092\u8cc3\u501f\u3059\u308b\u5834\u5408\u3084\u4e8b\u52d9\u6240\u306e\u4e00\u5ba4\u306e\u4e2d\u306e\u4e00\u753b\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u4e3b\u305f\u308b\u4e8b\u696d\u306e\u5185\u5bb9\u7b49\u306b\u7167\u3089\u3057\u3066\u3001\u305d\u3053\u3067\u4e3b\u305f\u308b\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u5b9f\u614b\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u56fa\u5b9a\u7684\u65bd\u8a2d\u3092\u6709\u3057\u3066\u3044\u308b\u3068\u3055\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdfpage=8\" target=\"_blank\">\uff31\uff12<\/a>\u53ca\u3073\uff31\uff12\u89e3\u8aac\u6587\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u25b7<\/span>\u4e3b\u305f\u308b\u4e8b\u696d\u304c\u5de5\u696d\u6240\u6709\u6a29\u306b\u4fc2\u308b\u4f7f\u7528\u6599\u53ce\u5165\u3068\u306a\u3063\u3066\u3044\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u3001\u5f62\u5f0f\u7684\u306b\u30aa\u30d5\u30a3\u30b9\u3092\u501f\u308a\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u4e8b\u696d\u81ea\u4f53\u306b\u56fa\u5b9a\u65bd\u8a2d\u304c\u5fc5\u8981\u3067\u306f\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5b9f\u4f53\u57fa\u6e96\u306f\u5145\u8db3\u3067\u304d\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=9\" target=\"_blank\">\uff31\uff13<\/a>\uff09\u3002<\/p>\n<\/div>\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=\"text-align: center;\"><strong>\u7ba1\u7406\u652f\u914d\u57fa\u6e96<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #800000;\">\u25b7<\/span>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5f79\u54e1\u304c\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u306e\u4f7f\u7528\u4eba\u3092\u517c\u52d9\u3057\u3066\u3044\u3066\u3082\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5f79\u54e1\u306e\u7acb\u5834\u3067\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a\u7b49\u3092\u884c\u3044\u3001\u304b\u3064\u3001\u305d\u306e\u4e8b\u696d\u8a08\u753b\u7b49\u306b\u5f93\u3044\u8077\u52d9\u3092\u57f7\u884c\u3057\u3066\u3044\u308b\u9650\u308a\u306b\u304a\u3044\u3066\u306f\u3001\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5f79\u54e1\u3068\u3057\u3066\u306e\u8077\u52d9\u3068\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u306e\u4f7f\u7528\u4eba\u3068\u3057\u3066\u306e\u8077\u52d9\u3092\u660e\u78ba\u306b\u533a\u5225\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=11\" target=\"_blank\">\uff31\uff14<\/a>\uff09\u3002\u307e\u305f\u3001\u5e38\u52e4\u304b\u975e\u5e38\u52e4\u304b\u3067\u5de6\u53f3\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304b\u3089\u5831\u916c\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u91cd\u8981\u306a\u5224\u65ad\u8981\u7d20\u3068\u306a\u308a\u3048\u308b\uff08\u898f\u5b9a\u306e\u89e3\u8aac\u6587\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #800000;\">\u25b7<\/span>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a\u7b49\u306b\u304a\u3044\u3066\u3001\u4e00\u90e8\u306e\u696d\u52d9\u3092\u89aa\u4f1a\u793e\u3084\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u306b\u78ba\u8a8d\u3092\u6c42\u3081\u305f\u3068\u3057\u3066\u3082\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5f79\u54e1\u304c\u81ea\u3089\u4e8b\u696d\u8a08\u753b\u6848\u3092\u7b56\u5b9a\u3059\u308b\u306a\u3069\u8077\u52d9\u57f7\u884c\u306e\u91cd\u8981\u306a\u4e8b\u9805\u3092\u81ea\u3089\u5224\u65ad\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3092\u5145\u8db3\u3067\u304d\u308b\u3002\u4e00\u65b9\u3067\u3001\u5168\u3066\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u89aa\u4f1a\u793e\u7b49\u306e\u6307\u793a\u3092\u4ef0\u3044\u3067\u8077\u52d9\u3092\u57f7\u884c\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u57fa\u672c\u7684\u306b\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3092\u5145\u8db3\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=11\" target=\"_blank\">\uff31\uff15<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #800000;\">\u25b7<\/span>\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u304c\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u4e0e\u4fe1\u306b\u4fc2\u308b\u4e8b\u696d\u8a08\u753b\u3092\u884c\u3063\u3066\u3044\u3066\u3082\u3001\u5177\u4f53\u7684\u306a\u8cc7\u91d1\u8abf\u9054\u306b\u3064\u3044\u3066\u306f\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5f79\u54e1\u304c\u3001\u81ea\u3089\u8cc7\u91d1\u8abf\u9054\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3066\u91d1\u878d\u6a5f\u95a2\u7b49\u304b\u3089\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3044\u3001\u305d\u308c\u4ee5\u5916\u306e\u696d\u52d9\u306b\u95a2\u3059\u308b\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a\u3082\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5f79\u54e1\u304c\u884c\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3092\u5145\u8db3\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u4e00\u65b9\u3067\u3001\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u304c\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a\u3092\u884c\u3044\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5f79\u54e1\u306f\u305d\u308c\u306b\u5f93\u3063\u305f\u4e0e\u4fe1\u306e\u5b9f\u884c\u3092\u3057\u3066\u3044\u308b\u3060\u3051\u306e\u5834\u5408\u306b\u306f\u3001\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u306f\u5145\u8db3\u3067\u304d\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=12\" target=\"_blank\">\uff31\uff16<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #800000;\">\u25b7<\/span>\u81ea\u3089\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a\u7b49\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u305d\u306e\u4e8b\u696d\u8a08\u753b\u7b49\u306b\u5f93\u3063\u3066\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u696d\u52d9\u306e\u4e00\u90e8\u3092\u59d4\u8a17\uff08\u8cc7\u91d1\u8abf\u9054\u3084\u4e0e\u4fe1\u306b\u4fc2\u308b\u696d\u52d9\u306e\u4e00\u90e8\u3092\u91d1\u878d\u6a5f\u95a2\u306b\u59d4\u8a17\u3001\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u306b\u3064\u3044\u3066\u5f01\u8b77\u58eb\u306b\u52a9\u8a00\u3092\u6c42\u3081\u308b\u3001\u5e33\u7c3f\u4f5c\u6210\u306b\u3064\u3044\u3066\u30b7\u30a7\u30a2\u30fc\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u7b49\uff09\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u4e8b\u5b9f\u3060\u3051\u3067\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3092\u5145\u8db3\u3057\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306f\u306a\u3089\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=13\" target=\"_blank\">\uff31\uff17<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u25b7<\/span>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u4e8b\u696d\u304c\u5de5\u696d\u6240\u6709\u6a29\u306b\u4fc2\u308b\u4f7f\u7528\u6599\u3092\u5f97\u308b\u3053\u3068\u306e\u307f\u3067\u3042\u308b\u5834\u5408\u3001\u5f79\u54e1\u306e\u696d\u52d9\u306f\u5224\u65ad\u3092\u4f34\u308f\u306a\u3044\u5358\u306a\u308b\u53d6\u6b21\u304e\u306b\u904e\u304e\u305a\u3001\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3092\u5145\u8db3\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=13\" target=\"_blank\">\uff31\uff18<\/a>\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5224\u5b9a\u306b\u4fc2\u308b\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306b\u304a\u3051\u308b\u822a\u7a7a\u6a5f\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u300c\u4e8b\u696d\u57fa\u6e96\u300d\u3092\u5145\u8db3\u3057\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u300c\u8239\u8236\u3082\u3057\u304f\u306f\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u300d\u304b\u3089\u4e00\u5b9a\u306e\u822a\u7a7a\u6a5f\u30ea\u30fc\u30b9\u696d\u304c\u9664\u5916\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u6761\u6587\u4e0a\u306f\u300c\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3051\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3059\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u3046\u3061\u305d\u306e\u5f79\u54e1\uff08\u62ec\u5f27\u66f8\u7701\u7565\uff09\u53c8\u306f\u4f7f\u7528\u4eba\u304c\u305d\u306e\u672c\u5e97\u6240\u5728\u5730\u56fd\u306b\u304a\u3044\u3066\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3051\u3092\u7684\u78ba\u306b\u9042\u884c\u3059\u308b\u305f\u3081\u306b<span style=\"border-bottom: solid 1px #B22222;\">\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u306e\u5168\u3066\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b<\/span>\u3053\u3068\uff08\u63aa\u6cd566\u306e\uff16\u2461\u4e09\u30a4\uff09\u300d\u304c\u8981\u4ef6\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u4e2d\u306e\u300c\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u300d\u306e\u7bc4\u56f2\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=15\" target=\"_blank\">\uff31\uff19<\/a>\uff09\u3068\u300c\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u306e\u5168\u3066\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u300d\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=17\" target=\"_blank\">\uff3110<\/a>\uff09\u306b\u3064\u3044\u3066\uff31\uff06\uff21\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u306b\u4fc2\u308b\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u7bc4\u56f2\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304c\u300c\u53d7\u52d5\u7684\u6240\u5f97\u300d\u3068\u3057\u3066\u898b\u76f4\u3055\u308c\u3001\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u79df\u7a0e\u56de\u907f\u30ea\u30b9\u30af\u3092\u6240\u5f97\u985e\u578b\u3054\u3068\u306b\u5224\u65ad\u3057\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u305d\u306e\u6240\u5f97\u3092\u5f97\u308b\u3060\u3051\u306e\u5b9f\u8cea\u3092\u5099\u3048\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3082\u306e\u3092\u500b\u5225\u306b\u9664\u5916\u3059\u308b\u5f62\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\uff31\uff06\uff21\u3067\u306f\u4ee5\u4e0b\u306e\uff13\u7a2e\u985e\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u500b\u5225\u306b\u9664\u5916\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5185\u5bb9\u306b\u3064\u3044\u3066\uff31\uff06\uff21\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: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<strong><\/strong><\/p>\n<h4><strong>\u3014\u53d7\u53d6\u5229\u5b50\u3015<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u21d2<\/span>\u90e8\u5206\u5408\u7b97\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u30b0\u30eb\u30fc\u30d7\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u8981\u4ef6\u306e\uff11\u3064\u3067\u3042\u308b\u300c\u305d\u306e\u672c\u5e97\u6240\u5728\u5730\u56fd\u306b\u304a\u3044\u3066\u305d\u306e\u5f79\u54e1\u53c8\u306f\u4f7f\u7528\u4eba\u304c\u305d\u306e\u884c\u3046\u91d1\u92ad\u306e\u8cb8\u4ed8\u306e\u4e8b\u696d\u3092\u7684\u78ba\u306b\u9042\u884c\u3059\u308b\u305f\u3081\u306b\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u306e\u5168\u3066\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u3082\u306e\uff08\u63aa\u4ee439\u306e17\u306e\uff13\u2467\u4e8c\uff09\u300d\u306b\u3064\u3044\u3066\u3001\u300c\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u300d\u306e\u7bc4\u56f2\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=18\" target=\"_blank\">\uff3111<\/a>\uff09\u3001\u300c\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u306e\u5168\u3066\u300d\u304c\u4e00\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u8003\u3048\u65b9\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=20\" target=\"_blank\">\uff3112<\/a>\uff09\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<strong><\/strong><\/p>\n<h4><strong>\u3014\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u4fc2\u308b\u640d\u76ca\u3015<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u21d2<\/span>\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u4fc2\u308b\u640d\u76ca\u306e\uff11\u3064\u3067\u3042\u308b\u4e8b\u696d\u8005\u5358\u4f4d\u306e\u7279\u4f8b\u898f\u5b9a\uff08\u63aa\u898f22\u306e11\u2467\uff09\u306e\u5177\u4f53\u4f8b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=21\" target=\"_blank\">\uff3113<\/a>\uff09\u3001\u5546\u54c1\u5148\u7269\u53d6\u5f15\u696d\u306e\u3046\u3061\u300c\u305d\u306e\u672c\u5e97\u6240\u5728\u5730\u56fd\u306b\u304a\u3044\u3066\u305d\u306e\u5f79\u54e1\u53c8\u306f\u4f7f\u7528\u4eba\u304c\u305d\u306e\u884c\u3046\u5f53\u8a72\u884c\u70ba\u306b\u4fc2\u308b\u4e8b\u696d\u3092\u7684\u78ba\u306b\u9042\u884c\u3059\u308b\u305f\u3081\u306b\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u306e\u5168\u3066\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u3082\u306e\u306b\u9650\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2465\u4e94\uff09\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u4e2d\u306e\u300c\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u300d\u306e\u5177\u4f53\u4f8b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=23\" target=\"_blank\">\uff3114<\/a>\uff09\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<strong><\/strong><\/p>\n<h4><strong>\u3014\u70ba\u66ff\u5dee\u640d\u76ca\u3015<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u21d2<\/span>\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u300c\u696d\u52d9\u306e\u901a\u5e38\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u751f\u3058\u308b\u5229\u76ca\u306e\u984d\u53c8\u306f\u640d\u5931\u306e\u984d\u3092\u9664\u304f\uff08\u63aa\u6cd566\u306e\uff16\u2465\u516d\uff09\u300d\u306b\u3064\u3044\u3066\u306e\u8003\u3048\u65b9\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=25\" target=\"_blank\">\uff3115<\/a>\uff09\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<\/div>\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>\u672c\uff31\uff06\uff21\u306f\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3059\u308b\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5185\u5bb9\uff08\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\uff09\u7b49\u306e\u3046\u3061\u3001\u4ee5\u4e0b\u306e\uff13\u9805\u76ee\u306b\u95a2\u3059\u308b\u7591\u554f\u70b9\u3084\u5178\u578b\u7684\u306a\u4f8b\u3092\uff31\uff06\uff21\u5f62\u5f0f\u3067\u307e\u3068\u3081\u305f\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u5177\u4f53\u7684\u306a\uff31\uff06\uff21\u306e\u4ed6\u306b\u3001\u5236\u5ea6\u306e\u89e3\u8aac\u3082\u63b2\u8f09\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":[370,215,177,167,179,289],"tags":[480],"backnumber":[1930],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 23:13:55","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/143543"}],"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=143543"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/143543\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=143543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=143543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=143543"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=143543"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=143543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}