{"id":145544,"date":"2018-03-22T10:18:06","date_gmt":"2018-03-22T01:18:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=145544"},"modified":"2019-10-01T08:32:56","modified_gmt":"2019-09-30T23:32:56","slug":"international-article-84","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-84\/","title":{"rendered":"\u3014\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3015\u6539\u6b63\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u8981\u70b9\u89e3\u8aac\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u7bc4\u56f2\u53ca\u3073\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3014\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3015<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u6539\u6b63<span style=\"color: #333399;\">\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236<\/span>\u306e\u8981\u70b9\u89e3\u8aac<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u7bc4\u56f2\u53ca\u3073\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d<\/strong><\/h4>\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFF0F5;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li><strong>\u30da\u30fc\u30d1\u30fc\u30fb\u30ab\u30f3\u30d1\u30cb\u30fc\u7b49\u306b\u5bfe\u3059\u308b\u65b0\u305f\u306a\u8ab2\u7a0e\u898f\u5b9a\u304c\u5275\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5224\u5b9a\u306b\u304a\u3044\u3066\u3001\u9593\u63a5\u4fdd\u6709\u5272\u5408\u306e\u8a08\u7b97\u304c\u300c\u639b\u3051\u7b97\u65b9\u5f0f\u300d\u304b\u3089\u300c\u9023\u9396\u65b9\u5f0f\u300d\u3078\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u53ca\u3073\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5224\u5b9a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u5b9f\u8cea\u652f\u914d\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u3002<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u53ca\u3073\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u95a2\u3059\u308b\u6539\u6b63\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u306b\u304a\u3044\u3066\u306f\u3001\u5c45\u4f4f\u8005\u3001\u5185\u56fd\u6cd5\u4eba\u53ca\u3073\u7279\u6b8a\u95a2\u4fc2\u975e\u5c45\u4f4f\u8005\u304c\u305d\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e50\uff05\u8d85\u3092\u76f4\u63a5\u53ca\u3073\u9593\u63a5\u306b\u6709\u3059\u308b\u5916\u56fd\u6cd5\u4eba\uff08\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff09\u3067\u3001\u305d\u306e\u672c\u5e97\u6240\u5728\u5730\u56fd\u7b49\u306b\u304a\u3051\u308b\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u8ca0\u62c5\u304c\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u8ca0\u62c5\u306b\u6bd4\u3057\u3066\u8457\u3057\u304f\u4f4e\u3044\u3082\u306e\uff08\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\uff09\u306e\u6240\u5f97\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\uff08\u9069\u7528\u5bfe\u8c61\u91d1\u984d\uff09\u306e\u3046\u3061\u3001\u305d\u306e\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e10\uff05\u4ee5\u4e0a\u3092\u76f4\u63a5\u53ca\u3073\u9593\u63a5\u306b\u6709\u3059\u308b\u5185\u56fd\u6cd5\u4eba\u306e\u305d\u306e\u6709\u3059\u308b\u682a\u5f0f\u7b49\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u3068\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff08\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\uff09\u3092\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u306e\u53ce\u76ca\u306e\u984d\u3068\u307f\u306a\u3057\u3066\u3001\u305d\u306e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u3001\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\uff08\u65e7\u63aa\u6cd566\u306e\uff16\u2460\uff09\u3002<!--more--><\/p>\n<p>\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001\u30c8\u30ea\u30ac\u30fc\u7a0e\u7387\u304c\u5ec3\u6b62\u3055\u308c\u305f\u3053\u3068\u3067\u300c\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u300d\u3068\u3044\u3046\u6982\u5ff5\u304c\u306a\u304f\u306a\u308a\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306f<span style=\"color: #ff6600;\">\u2460<\/span>\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3001<span style=\"color: #ff6600;\">\u2461<\/span>\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3001<span style=\"color: #ff6600;\">\u2462<\/span>\u90e8\u5206\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u3044\u305a\u308c\u304b\u306b\u5206\u985e\u3055\u308c\u3001\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u306b\u5fdc\u3058\u3066\u9069\u7528\u514d\u9664\u3001\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u3001\u53d7\u52d5\u7684\u6240\u5f97\u306e\u5408\u7b97\u8ab2\u7a0e\u306e\u3044\u305a\u308c\u304b\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u95a2\u3059\u308b\u5224\u5b9a\u306b\u304a\u3044\u3066\u3001\u9593\u63a5\u4fdd\u6709\u5272\u5408\u306e\u8a08\u7b97\u3092\u300c\u639b\u3051\u7b97\u65b9\u5f0f\u300d\u304b\u308950\uff05\u8d85\u306e\u682a\u5f0f\u306e\u4fdd\u6709\u3092\u901a\u3058\u305f\u300c\u9023\u9396\u65b9\u5f0f\u300d\u3078\u6539\u6b63\u3055\u308c\u3066\u304a\u308a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3084\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u95a2\u3059\u308b\u5224\u5b9a\u306b\u304a\u3044\u3066\u3001\u65b0\u305f\u306b\u5b9f\u8cea\u652f\u914d\u57fa\u6e96\u3068\u3044\u3046\u6982\u5ff5\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-145580\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-1-2.png\" alt=\"\" width=\"2136\" height=\"706\" \/><\/a><\/p>\n<p><strong>\u3010\u7528\u8a9e\u306e\u610f\u7fa9\u7b49\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-145582\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-2.png\" alt=\"\u5e73\u621029\u5e74\u5ea6 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\u2461\u3000\u4e8b\u5b9f\u4e0a\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30dc\u30c3\u30af\u30b9 \u2462\u3000\u30d6\u30e9\u30c3\u30af\u30ea\u30b9\u30c8\u56fd\u6240\u5728\u4f1a\u793e \uff08\u63aa\u6cd566\u306e6\u2461\u4e8c\uff09 \u2015 \u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e \u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u3046\u3061\u3001\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u4ee5\u5916\u3067\u3001\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\uff11\u3064\u3067\u3082\u5145\u8db3\u3057\u306a\u3044\u4f1a\u793e(\u63aa\u6cd566\u306e6\u2461\u4e09) \u2015 \u90e8\u5206\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e \u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u3046\u3061\u3001\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u4ee5\u5916\u3067\u3001\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306e\u3059\u3079\u3066\u3092\u5145\u8db3\u3059\u308b\u4f1a\u793e(\u63aa\u6cd566\u306e6\u2461\u516d)\" width=\"1162\" height=\"1118\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-2.png 1162w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-2-300x288.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-2-1024x985.png 1024w\" sizes=\"(max-width: 1162px) 100vw, 1162px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5b9a\u7fa9\u306b\u95a2\u3059\u308b\u6539\u6b63<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u6539\u6b63\u5f8c\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5916\u56fd\u6cd5\u4eba\u304c\u300c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u300d\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2461\u4e00\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:#006400;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u30a4\uff09<\/span>\u3000\u5c45\u4f4f\u8005\u7b49\u682a\u4e3b\u7b49\uff08\u5c45\u4f4f\u8005\u30fb\u5185\u56fd\u6cd5\u4eba\u30fb\u7279\u6b8a\u95a2\u4fc2\u975e\u5c45\u4f4f\u8005\u30fb\u5b9f\u8cea\u652f\u914d\u3055\u308c\u3066\u3044\u308b\u5916\u56fd\u6cd5\u4eba\uff09\u306e\u5916\u56fd\u6cd5\u4eba\uff08\u5b9f\u8cea\u652f\u914d\u3055\u308c\u3066\u3044\u308b\u5916\u56fd\u6cd5\u4eba\u3092\u9664\u304f\uff09\u306b\u4fc2\u308b\u76f4\u63a5\u30fb\u9593\u63a5\u306e\u6301\u682a\u5272\u5408\u7b49\u304c50\uff05\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u5916\u56fd\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u30ed\uff09<\/span>\u3000\u5c45\u4f4f\u8005\u53c8\u306f\u5185\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u306b\u5b9f\u8cea\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5916\u56fd\u6cd5\u4eba<\/p>\n<\/div>\n<p>\u9593\u63a5\u4fdd\u6709\u5272\u5408\u306e\u8a08\u7b97\u304c\u300c\u639b\u3051\u7b97\u65b9\u5f0f\u300d\u304b\u308950\uff05\u8d85\u306e\u682a\u5f0f\u306e\u4fdd\u6709\u3092\u901a\u3058\u305f\u300c\u9023\u9396\u65b9\u5f0f\u300d\u3078\u6539\u6b63\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u65b0\u305f\u306b\u5b9f\u8cea\u652f\u914d\u57fa\u6e96\u3068\u3044\u3046\u6982\u5ff5\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308b\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-145583\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-3.png\" alt=\"\" width=\"2655\" height=\"1034\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-3.png 2655w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-3-300x116.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-3-1024x398.png 1024w\" sizes=\"(max-width: 2655px) 100vw, 2655px\" \/><\/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\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/index.html\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/pdf\/p0651-0778.pdf#page=12\" target=\"_blank\">P662<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u9593\u63a5\u4fdd\u6709\u5272\u5408\u306e\u5224\u5b9a\u304c\u300c\u639b\u3051\u7b97\u65b9\u5f0f\u300d\u304b\u3089\u300c\u9023\u9396\u65b9\u5f0f\u300d\u3078\u6539\u6b63<\/strong><\/h4>\n<p>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5224\u5b9a\u306b\u304a\u3051\u308b\u9593\u63a5\u4fdd\u6709\u5272\u5408\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u306e\u3044\u308f\u3086\u308b\u300c\u639b\u3051\u7b97\u65b9\u5f0f\u300d\u304b\u3089\u300150\uff05\u8d85\u306e\u682a\u5f0f\u7b49\u306e\u4fdd\u6709\u306e\u9023\u9396\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3059\u308b\u300c\u9023\u9396\u65b9\u5f0f\u300d\u306b\u6539\u3081\u3089\u308c\u305f\u3002<\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001\u6539\u6b63\u306b\u3088\u308a\u65b0\u305f\u306b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3068\u306a\u308b\u30b1\u30fc\u30b9<strong>\u3014\u4f8b\uff11\u3015<\/strong>\u3084\u6539\u6b63\u306b\u3088\u308a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9<strong>\u3014\u4f8b\uff12\u3015<\/strong>\u306e\u5178\u578b\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#D3D3D3;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u4f8b\uff11\u3015\u6539\u6b63\u306b\u3088\u308a\u65b0\u305f\u306b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3068\u306a\u308b\u30b1\u30fc\u30b9<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#D3D3D3;\"><\/div>\n<p>\u4e0b\u8a18\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u6539\u6b63\u524d\u306e\u300c\u639b\u3051\u7b97\u65b9\u5f0f\u300d\u306b\u3088\u308b\u3068\u5916\u56fd\u6cd5\u4eba\uff33\uff12\u306f50\uff05\u8d85\u4fdd\u6709\u3055\u308c\u3066\u3044\u306a\u3044\uff0848\uff05\uff09\u305f\u3081\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f50\uff05\u8d85\u306e\u652f\u914d\u95a2\u4fc2\u304c\u9023\u7d9a\u3057\u3066\u3044\u308b\uff0880\uff05\uff1e50\uff05\u300160\uff05\uff1e50\uff05\uff09\u3053\u3068\u304b\u3089\u3001\u5916\u56fd\u6cd5\u4eba\uff33\uff12\u306f\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-145584\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-4-2.png\" alt=\"\" width=\"1444\" height=\"856\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#D3D3D3;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u4f8b\uff12\u3015\u6539\u6b63\u306b\u3088\u308a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#D3D3D3;\"><\/div>\n<p>\u6539\u6b63\u524d\u306b\u304a\u3044\u3066\u306f\u3001\u5185\u56fd\u6cd5\u4eba\uff08\uff30\uff12\uff09\u3068\u5916\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u4e0a\u5834\u4f1a\u793e\uff08\uff33\uff13\uff09\u304c50\uff05\u305a\u3064\u51fa\u8cc7\u3057\u3066\u5916\u56fd\u5b50\u4f1a\u793e\uff08\uff33\uff14\uff09\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5171\u540c\u51fa\u8cc7\u306e\u76f8\u624b\u65b9\u3067\u3042\u308b\u5916\u56fd\u6cd5\u4eba\uff08\uff33\uff13\uff09\u306e\u682a\u5f0f\u3092\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u30fb\u5185\u56fd\u6cd5\u4eba\u7b49\u304c\uff11\u682a\u3067\u3082\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5916\u56fd\u6cd5\u4eba\uff08\uff33\uff14\uff09\u306f\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u72b6\u6cc1\u304c\u3042\u3063\u305f\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u3001\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u9069\u7528\u9664\u5916\u306e\u5225\u8868\u3092\u6dfb\u4ed8\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3082\u591a\u304f\u3042\u3063\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u3001\u5916\u56fd\u6cd5\u4eba\uff08\uff33\uff14\uff09\u306f\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a\u554f\u984c\u306f\u89e3\u6d88\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-145587\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-5.png\" alt=\"\" width=\"1520\" height=\"858\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-5.png 1520w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-5-300x169.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-5-1024x578.png 1024w\" sizes=\"(max-width: 1520px) 100vw, 1520px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u5b9f\u8cea\u652f\u914d\u57fa\u6e96\u306e\u5c0e\u5165<\/strong><\/h4>\n<p>\u6539\u6b63\u524d\u306f\u3001\u5916\u56fd\u6cd5\u4eba\u3068\u306e\u8cc7\u672c\u95a2\u4fc2\u3092\u6301\u305f\u305a\u3001\u5951\u7d04\u95a2\u4fc2\u7b49\u306b\u3088\u308a\u5b9f\u8cea\u7684\u306b\u5916\u56fd\u6cd5\u4eba\u3092\u652f\u914d\u3059\u308c\u3070\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6539\u6b63\u306b\u3088\u308a\u5c45\u4f4f\u8005\u307e\u305f\u306f\u5185\u56fd\u6cd5\u4eba\u3068\u5916\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u306b\u5b9f\u8cea\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u5916\u56fd\u6cd5\u4eba\u304c\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u7bc4\u56f2\u306b\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u9593\u63a5\u4fdd\u6709\u5272\u5408\u306e\u8a08\u7b97\u4e0a\u3082\u5b9f\u8cea\u652f\u914d\u3057\u3066\u3044\u308b\u5916\u56fd\u6cd5\u4eba\u304c\u4fdd\u6709\u3059\u308b\u5916\u56fd\u6cd5\u4eba\u682a\u5f0f\u306f\u9593\u63a5\u4fdd\u6709\u5272\u5408\u306b\u542b\u3081\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u5b9f\u8cea\u652f\u914d\u95a2\u4fc2\u306e\u5224\u5b9a<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n<p>\u300c\u5b9f\u8cea\u652f\u914d\u95a2\u4fc2\u300d\u3068\u306f\u3001\u5c45\u4f4f\u8005\u307e\u305f\u306f\u5185\u56fd\u6cd5\u4eba\u3068\u5916\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u306b\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u5b9f\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u4e8b\u5b9f\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u5c45\u4f4f\u8005\u307e\u305f\u306f\u5185\u56fd\u6cd5\u4eba\u3068\u305d\u306e\u5916\u56fd\u6cd5\u4eba\u3068\u306e\u95a2\u4fc2\uff08\u4e00\u5b9a\u306e\u5834\u5408\u3092\u9664\u304f\uff09\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2461\u4e94\u3001\u63aa\u4ee439\u306e16\u2460\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:#4682B4;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\u30a4\uff09<\/span>\u3000\u5c45\u4f4f\u8005\u307e\u305f\u306f\u5185\u56fd\u6cd5\u4eba\u304c\u5916\u56fd\u6cd5\u4eba\u306e\u6b8b\u4f59\u8ca1\u7523\u306e\u304a\u304a\u3080\u306d\u5168\u90e8\u306b\u3064\u3044\u3066\u5206\u914d\u3092\u8acb\u6c42\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\u30ed\uff09<\/span>\u3000\u5c45\u4f4f\u8005\u307e\u305f\u306f\u5185\u56fd\u6cd5\u4eba\u304c\u5916\u56fd\u6cd5\u4eba\u306e\u8ca1\u7523\u306e\u51e6\u5206\u306e\u65b9\u91dd\u306e\u304a\u304a\u3080\u306d\u5168\u90e8\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u65e8\u306e\u5951\u7d04\u305d\u306e\u4ed6\u306e\u53d6\u308a\u6c7a\u3081\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\uff08\u305d\u306e\u5916\u56fd\u6cd5\u4eba\u306b\u3064\u3044\u3066\u4e0a\u8a18<span style=\"color: #4682b4;\">\uff08\u30a4\uff09<\/span>\u306b\u63b2\u3052\u308b\u4e8b\u5b9f\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u3092\u9664\u304f\uff09<\/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:#B22222;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7559\u610f\u4e8b\u9805<\/strong><span style=\"font-size: 12px;\">\uff08\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/index.html\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/pdf\/p0651-0778.pdf#page=14\" target=\"_blank\">P664<\/a>\u3088\u308a\uff09<\/span><strong>\u3009<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u4e0a\u8a18<span style=\"color: #4682b4;\">\uff08\u30ed\uff09<\/span>\u306b\u304a\u3051\u308b\u300c\u8ca1\u7523\u306e\u51e6\u5206\u300d\u306f\u6b8b\u4f59\u8ca1\u7523\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u89e3\u6563\u3084\u6e05\u7b97\u3068\u3044\u3063\u305f\u5834\u9762\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u901a\u5e38\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u304a\u3051\u308b\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\u3082\u542b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u300c\u5c45\u4f4f\u8005\u307e\u305f\u306f\u5185\u56fd\u6cd5\u4eba\u3068\u5916\u56fd\u6cd5\u4eba\u300d\u306e\u95a2\u4fc2\u306f\u300c\u4e00\u306e\u5c45\u4f4f\u8005\u307e\u305f\u306f\u5185\u56fd\u6cd5\u4eba\u3068\u5916\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u300d\u306e\u95a2\u4fc2\u3067\u3042\u308b\u305f\u3081\u3001\u8907\u6570\u306e\u5c45\u4f4f\u8005\u53c8\u306f\u5185\u56fd\u6cd5\u4eba\u304c\u6709\u3059\u308b\u6a29\u5229\u7b49\u3092\u5408\u8a08\u3057\u3066\u306f\u3058\u3081\u3066\u5916\u56fd\u6cd5\u4eba\u306e\u6b8b\u4f59\u8ca1\u7523\u306e\u304a\u304a\u3080\u306d\u5168\u90e8\u3092\u8acb\u6c42\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u5b9f\u8cea\u652f\u914d\u95a2\u4fc2\u306f\u306a\u3044\u3068\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u5c45\u4f4f\u8005\u7b49\u304c\u7d44\u6210\u3057\u305f\u5916\u56fd\u6cd5\u4eba\u3092\u30d3\u30fc\u30af\u30eb\u3068\u3059\u308b\u30d5\u30a1\u30f3\u30c9\u304c\u8a72\u5f53\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u5c45\u4f4f\u8005\u4ee5\u5916\u306e\u8005\u306b\u5bfe\u3057\u3066\u91d1\u92ad\u7b49\u304c\u4ea4\u4ed8\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5b9f\u8cea\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u3053\u3068\u3068\u3055\u308c\u308b\u5834\u5408\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#666699;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5185\u56fd\u6cd5\u4eba\uff08\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff09\u306b\u95a2\u3059\u308b\u6539\u6b63<\/strong><\/h4>\n<p>\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5185\u56fd\u6cd5\u4eba\u306f\u3001\u6539\u6b63\u524d\u3068\u540c\u69d8\u306b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u6301\u5206\u5272\u5408\u7b49\u306e10\uff05\u4ee5\u4e0a\u3092\u76f4\u63a5\u53ca\u3073\u9593\u63a5\u306b\u6709\u3059\u308b\u5185\u56fd\u6cd5\u4eba\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u5b9f\u8cea\u652f\u914d\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6574\u7406\u3055\u308c\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u5185\u56fd\u6cd5\u4eba\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u76f4\u63a5\u30fb\u9593\u63a5\u306e\u682a\u5f0f\u7b49\u4fdd\u6709\u5272\u5408\u304c10\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u5185\u56fd\u6cd5\u4eba\uff08\u63aa\u6cd566\u306e\uff16\u2460\u4e00\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3068\u306e\u9593\u306b\u5b9f\u8cea\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5185\u56fd\u6cd5\u4eba\uff08\u63aa\u6cd566\u306e\uff16\u2460\u4e8c\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u5185\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u306b\u5b9f\u8cea\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5916\u56fd\u6cd5\u4eba\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u76f4\u63a5\u30fb\u9593\u63a5\u306e\u682a\u5f0f\u7b49\u4fdd\u6709\u5272\u5408\u304c10\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u5185\u56fd\u6cd5\u4eba\uff08<span style=\"color: #800080;\">\u2460<\/span>\u306b\u63b2\u3052\u308b\u5185\u56fd\u6cd5\u4eba\u3092\u9664\u304f\uff09\uff08\u63aa\u6cd566\u306e\uff16\u2460\u4e09\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u76f4\u63a5\u30fb\u9593\u63a5\u306e\u682a\u5f0f\u7b49\u4fdd\u6709\u5272\u5408\u304c10\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u4e00\u306e\u540c\u65cf\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u5185\u56fd\u6cd5\u4eba\uff08\u76f4\u63a5\u30fb\u9593\u63a5\u306e\u682a\u5f0f\u7b49\u4fdd\u6709\u5272\u5408\u304c\u96f6\u3092\u8d85\u3048\u308b\u3082\u306e\u306b\u9650\u308a\u3001<span style=\"color: #800080;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #800080;\">\u2462<\/span>\u306b\u63b2\u3052\u308b\u5185\u56fd\u6cd5\u4eba\u3092\u9664\u304f\uff09\uff08\u63aa\u6cd566\u306e\uff16\u2460\u56db\uff09<\/p>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-145581\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-6.png\" alt=\"\" width=\"2684\" height=\"1300\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-6.png 2684w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-6-300x145.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc2-6-1024x495.png 1024w\" sizes=\"(max-width: 2684px) 100vw, 2684px\" \/><\/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\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/index.html\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/pdf\/p0651-0778.pdf#page=20\" target=\"_blank\">P670<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u8cc7\u6599\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/pdf\/p0651-0778.pdf#page=4\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\uff08\u56fd\u969b\u8ab2\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<a 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\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\uff08\u5e73\u621029\u5e7412\u670821\u65e5\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/index.htm\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u306b\u4fc2\u308b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/20171222taikou.pdf#page=95\" target=\"_blank\">\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a><\/p>\n<\/div><\/div>\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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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    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