{"id":146957,"date":"2018-04-19T10:16:32","date_gmt":"2018-04-19T01:16:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=146957"},"modified":"2018-04-18T08:58:39","modified_gmt":"2018-04-17T23:58:39","slug":"international-article-90","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-90\/","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\uff16\u56de\u3011\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u2461\u300d\uff0d\u975e\u95a2\u9023\u8005\u57fa\u6e96\u30fb\u6240\u5728\u5730\u56fd\u57fa\u6e96\uff0d"},"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\uff16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u2461\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u975e\u95a2\u9023\u8005\u57fa\u6e96\u30fb\u6240\u5728\u5730\u56fd\u57fa\u6e96\uff0d<\/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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8<\/strong><span style=\"font-size: 12px;\">\uff08\u518d\u63b2\uff09<\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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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\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f<a title=\"\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\uff15\u56de\u3011\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u2460\u300d\uff0d\u4e8b\u696d\u57fa\u6e96\u30fb\u5b9f\u4f53\u57fa\u6e96\u30fb\u7ba1\u7406\u652f\u914d\u57fa\u6e96\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-88\/\" target=\"_blank\">\u524d\u56de\uff08\u7b2c\uff15\u56de\uff09<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000<\/strong><strong>\u975e\u95a2\u9023\u8005\u57fa\u6e96<\/strong><strong style=\"font-size: 1em;\">\u53ca\u3073<\/strong><strong style=\"font-size: 1em;\">\u6240\u5728\u5730\u56fd\u57fa\u6e96<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u975e\u95a2\u9023\u8005\u57fa\u6e96<\/strong><\/h4>\n<p>\u300c\u975e\u95a2\u9023\u8005\u57fa\u6e96\u300d\u306f\u3001\u305d\u306e\u4e8b\u696d\u3092\u4e3b\u3068\u3057\u3066\u95a2\u9023\u8005\u4ee5\u5916\u306e\u8005\u3068\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u8981\u4ef6\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5378\u58f2\u696d\u3001\u9280\u884c\u696d\u3001\u4fe1\u8a17\u696d\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u3001\u4fdd\u967a\u696d\u3001\u6c34\u904b\u696d\u3001\u822a\u7a7a\u904b\u9001\u696d\u307e\u305f\u306f\u7269\u54c1\u8cc3\u8cb8\u696d\uff08\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3051\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3059\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u306b\u9069\u7528\u3055\u308c\u308b\u57fa\u6e96\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2461\u4e09\u30cf\uff08\uff11\uff09\uff09\u3002<!--more--><\/p>\n<p>\u307e\u305f\u3001\u4e8b\u696d\u306e\u5224\u5b9a\u65b9\u6cd5\u306f\u3001\u3053\u308c\u307e\u3067\u3068\u540c\u69d8\u306b\u539f\u5247\u3068\u3057\u3066\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\uff08\u7dcf\u52d9\u7701\uff09\u306e\u5206\u985e\u3092\u57fa\u6e96\u3068\u3057\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=22\" target=\"_blank\">\u63aa\u901a66\u306e\uff16\uff0d17<\/a>\uff09\u3001\uff12\u4ee5\u4e0a\u306e\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u53ce\u5165\u91d1\u984d\u307e\u305f\u306f\u6240\u5f97\u91d1\u984d\u306e\u72b6\u6cc1\u3001\u4f7f\u7528\u4eba\u306e\u6570\u3001\u56fa\u5b9a\u65bd\u8a2d\u306e\u72b6\u6cc1\u7b49\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3066\u4e3b\u305f\u308b\u4e8b\u696d\u306e\u5224\u5b9a\u3092\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\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\uff15<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3051\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3059\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u5224\u5b9a\u57fa\u6e96<\/strong><\/h4>\n<p>\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3051\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3059\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u6240\u5728\u5730\u56fd\u57fa\u6e96\u304b\u3089\u975e\u95a2\u9023\u8005\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u6539\u6b63\u3055\u308c\u305f\uff08\u63aa\u6cd566\u306e\uff16\u2461\u4e09\u30cf\uff08\uff11\uff09\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3051\u306b\u3088\u308b\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d\u306e\u3046\u3061\u306b\u3001\u5f53\u8a72\u53ce\u5165\u91d1\u984d\u3067\u95a2\u9023\u8005\u4ee5\u5916\u306e\u8005\u304b\u3089\u53ce\u5165\u3059\u308b\u3082\u306e\u306e\u5408\u8a08\u984d\u306e\u5360\u3081\u308b\u5272\u5408\u304c50\uff05\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u8981\u4ef6\u3092\u5145\u8db3\u3059\u308b\uff08\u63aa\u4ee439\u306e14\u306e\uff13\u246e\u4e03\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u5b9f\u8cea\u652f\u914d\u57fa\u6e96\u306b\u3088\u308b\u95a2\u9023\u8005\u306e\u7bc4\u56f2\u306e\u62e1\u5927<\/strong><\/h4>\n<p>\u5b9f\u8cea\u652f\u914d\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u4f34\u3044\u3001\u95a2\u9023\u8005\u306e\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u4ee439\u306e14\u306e\uff13\u246d\u56db\u30fb\u4e94\u30fb\u516d\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-146960\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc6-1.png\" alt=\"\" width=\"2013\" height=\"1473\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc6-1.png 2013w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc6-1-300x219.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc6-1-1024x749.png 1024w\" sizes=\"(max-width: 2013px) 100vw, 2013px\" \/><\/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=30\" target=\"_blank\">P680<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u975e\u95a2\u9023\u8005\u3092\u4ecb\u3057\u305f\u5b9f\u8cea\u7684\u306a\u95a2\u9023\u8005\u53d6\u5f15<\/strong><\/h4>\n<p>\u53d6\u5f15\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u3001\u5f79\u52d9\u7b49\u304c\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304b\u3089\u975e\u95a2\u9023\u8005\u3092\u4ecb\u3057\u3066\u95a2\u9023\u8005\u306b\u79fb\u8ee2\u30fb\u63d0\u4f9b\u3055\u308c\uff08\u30b1\u30fc\u30b9\u2460\uff09\u3001\u53c8\u306f\u95a2\u9023\u8005\u304b\u3089\u975e\u95a2\u9023\u8005\u3092\u4ecb\u3057\u3066\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u79fb\u8ee2\u30fb\u63d0\u4f9b\u3055\u308c\u308b\uff08\u30b1\u30fc\u30b9\u2461\uff09\u3053\u3068\u304c\u300c\u3042\u3089\u304b\u3058\u3081\u5b9a\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u300d\u306b\u306f\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3068\u975e\u95a2\u9023\u8005\u3068\u306e\u53d6\u5f15\u306f\u95a2\u9023\u8005\u53d6\u5f15\u3068\u307f\u306a\u3059\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u63aa\u4ee439\u306e14\u306e\uff13\u246f\uff09\u3002<\/p>\n<p>\u6539\u6b63\u524d\u304b\u3089\u975e\u95a2\u9023\u8005\u57fa\u6e96\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u975e\u95a2\u9023\u8005\u3092\u4ecb\u5728\u3055\u305b\u308b\u3088\u3046\u306a\u53d6\u5f15\u306e\u5834\u5408\u306b\u306f\u300c\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3092\u9664\u304d\u300d\u76f4\u63a5\u95a2\u9023\u8005\u3068\u53d6\u5f15\u3092\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u898f\u5b9a\u304c\u3042\u3063\u305f\uff08\u65e7\u63aa\u4ee439\u306e17\u246a\uff09\u304c\u3001\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u300c\u3042\u3089\u304b\u3058\u3081\u5b9a\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u300d\u3068\u306a\u308a\u3001\u3088\u308a\u53b3\u683c\u306a\u53d6\u308a\u6271\u3044\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-146959\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc6-2.png\" alt=\"\" width=\"1892\" height=\"714\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc6-2.png 1892w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc6-2-300x113.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc6-2-1024x386.png 1024w\" sizes=\"(max-width: 1892px) 100vw, 1892px\" \/><\/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=32\" target=\"_blank\">P682<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u4fdd\u967a\u696d\u306e\u7279\u4f8b<\/strong><\/h4>\n<p><a title=\"\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\uff15\u56de\u3011\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u2460\u300d\uff0d\u4e8b\u696d\u57fa\u6e96\u30fb\u5b9f\u4f53\u57fa\u6e96\u30fb\u7ba1\u7406\u652f\u914d\u57fa\u6e96\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-88\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e\u5b9f\u4f53\u57fa\u6e96\u53ca\u3073\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3068\u540c\u69d8\u306b\u3001\u4eca\u56de\u306e\u6539\u6b63\u3067\u82f1\u56fd\u30ed\u30a4\u30ba\u5e02\u5834\u4ee5\u5916\u3067\u3082\u4e00\u5b9a\u306e\u4fdd\u967a\u5f15\u53d7\u5b50\u4f1a\u793e\u3068\u7ba1\u7406\u904b\u55b6\u4f1a\u793e\u3092\u4e00\u4f53\u3068\u307f\u306a\u3057\u3066\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306e\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u4e00\u5b9a\u306e\u4fdd\u967a\u5f15\u53d7\u5b50\u4f1a\u793e\u3068\u7ba1\u7406\u904b\u55b6\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u9023\u8005\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u305f\uff08\u63aa\u4ee439\u306e14\u306e\uff13\u2471\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u6240\u5728\u5730\u56fd\u57fa\u6e96<\/strong><\/h4>\n<p>\u6240\u5728\u5730\u56fd\u57fa\u6e96\u306f\u3001\u975e\u95a2\u9023\u8005\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u696d\u7a2e\u4ee5\u5916\u306e\u696d\u7a2e\u306b\u9069\u7528\u3055\u308c\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u4e8b\u696d\u3092\u4e3b\u3068\u3057\u3066\u305d\u306e\u672c\u5e97\u6240\u5728\u5730\u56fd\u306b\u304a\u3044\u3066\u884c\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308b\u5224\u65ad\u57fa\u6e96\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u3001\u88fd\u9020\u696d\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3059\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u3064\u3044\u3066\u3001\u300c\u4e3b\u3068\u3057\u3066\u672c\u5e97\u6240\u5728\u5730\u56fd\u306b\u304a\u3044\u3066\u88fd\u54c1\u306e\u88fd\u9020\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\uff08\u88fd\u9020\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u696d\u52d9\u3092\u901a\u3058\u3066\u88fd\u9020\u306b\u4e3b\u4f53\u7684\u306b\u95a2\u4e0e\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3082\u542b\u3080\uff09\u300d\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u4ee439\u306e14\u306e\uff13\u2473\u4e09\uff09\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u3001\u6765\u6599\u52a0\u5de5\u7b49\u306b\u304a\u3044\u3066\u672c\u5e97\u6240\u5728\u5730\u56fd\u304c\u9999\u6e2f\u306b\u3042\u308a\u3001\u59d4\u8a17\u5148\u306e\u5de5\u5834\u304c\u4e2d\u56fd\u306b\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u9999\u6e2f\u306b\u304a\u3044\u3066\u88fd\u9020\u3092\u884c\u3046\u306b\u3042\u305f\u308a\u5fc5\u8981\u3068\u306a\u308b\u5de5\u5834\u304c\u306a\u3044\u305f\u3081\u3001\u9999\u6e2f\u306b\u304a\u3044\u3066\u4e3b\u3068\u3057\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u3063\u305f\u3002\u4eca\u56de\u306e\u6539\u6b63\u306b\u304a\u3044\u3066\u300c\u88fd\u9020\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u696d\u52d9\u3092\u901a\u3058\u3066\u88fd\u9020\u306b\u4e3b\u4f53\u7684\u306b\u95a2\u4e0e\u3057\u3066\u3044\u308b\u5834\u5408\u300d\u306b\u306f\u6240\u5728\u5730\u56fd\u57fa\u6e96\u3092\u5145\u8db3\u3067\u304d\u308b\u3068\u3055\u308c\u3001\u9069\u7528\u7bc4\u56f2\u304c\u62e1\u5145\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u696d\u52d9\u306e\u72b6\u6cc1\u3092\u52d8\u6848\u3057\u3066\u300c\u4e3b\u4f53\u7684\u306b\u95a2\u4e0e\u3057\u3066\u3044\u308b\u300d\u304b\u5426\u304b\u304c\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u63aa\u898f22\u306e11\u2461\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:#F5FFFA;color:#000000;border-color:#006400;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3010\u300c\u4e3b\u4f53\u7684\u306b\u95a2\u4e0e\u3057\u3066\u3044\u308b\u300d\u3053\u3068\u306e\u5224\u65ad\u57fa\u6e96\u3011<\/strong><\/p>\n<ul>\n<li>\u5de5\u5834\u305d\u306e\u4ed6\u306e\u88fd\u54c1\u306e\u88fd\u9020\u306b\u4fc2\u308b\u65bd\u8a2d\u53c8\u306f\u88fd\u54c1\u306e\u88fd\u9020\u306b\u4fc2\u308b\u8a2d\u5099\u306e\u78ba\u4fdd\u3001\u6574\u5099\u53ca\u3073\u7ba1\u7406<\/li>\n<li>\u88fd\u54c1\u306e\u88fd\u9020\u306b\u5fc5\u8981\u306a\u539f\u6599\u53c8\u306f\u6750\u6599\u306e\u8abf\u9054\u53ca\u3073\u7ba1\u7406<\/li>\n<li>\u88fd\u54c1\u306e\u88fd\u9020\u7ba1\u7406\u53ca\u3073\u54c1\u8cea\u7ba1\u7406\u306e\u5b9f\u65bd\u53c8\u306f\u3053\u308c\u3089\u306e\u696d\u52d9\u306b\u5bfe\u3059\u308b\u76e3\u7763<\/li>\n<li>\u88fd\u54c1\u306e\u88fd\u9020\u306b\u5fc5\u8981\u306a\u4eba\u54e1\u306e\u78ba\u4fdd\u3001\u7d44\u7e54\u5316\u3001\u914d\u7f6e\u53ca\u3073\u52b4\u52d9\u7ba1\u7406\u53c8\u306f\u3053\u308c\u3089\u306e\u696d\u52d9\u306b\u5bfe\u3059\u308b\u76e3\u7763<\/li>\n<li>\u88fd\u54c1\u306e\u88fd\u9020\u306b\u4fc2\u308b\u8ca1\u52d9\u7ba1\u7406\uff08\u640d\u76ca\u7ba1\u7406\u3001\u539f\u4fa1\u7ba1\u7406\u3001\u8cc7\u7523\u7ba1\u7406\u3001\u8cc7\u91d1\u7ba1\u7406\u305d\u306e\u4ed6\u306e\u7ba1\u7406\u3092\u542b\u3080\uff09<\/li>\n<li>\u4e8b\u696d\u8a08\u753b\u3001\u88fd\u54c1\u306e\u751f\u7523\u8a08\u753b\u3001\u88fd\u54c1\u306e\u751f\u7523\u8a2d\u5099\u306e\u6295\u8cc7\u8a08\u753b\u305d\u306e\u4ed6\u88fd\u54c1\u306e\u88fd\u9020\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u8a08\u753b\u306e\u7b56\u5b9a<\/li>\n<li>\u305d\u306e\u4ed6\u88fd\u54c1\u306e\u88fd\u9020\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u696d\u52d9<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u63a8\u5b9a\u898f\u5b9a<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3078\u306e\u5225\u8868\u6dfb\u4ed8\u8981\u4ef6\u304c\u4e0d\u8981\u3068\u3055\u308c\u305f\u4e00\u65b9\u3067\u3001\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u7b49\u306e\u63d0\u51fa\u7b49\u3092\u6c42\u3081\u3089\u308c\u305f\u969b\u306b\u3001\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u3089\u308c\u305f\u671f\u9593\u5185\u306b\u63d0\u51fa\u7b49\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u5145\u8db3\u3057\u306a\u3044\u3068\u3059\u308b\u63a8\u5b9a\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7a0e\u52d9\u5f53\u5c40\u306e\u8077\u54e1\u306f\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c20\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u4e8b\u5b9f\u304c\u5ba2\u89b3\u7684\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u5145\u8db3\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u671f\u9593\u3092\u5b9a\u3081\u3001\u5185\u56fd\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u5145\u8db3\u3059\u308b\u4e8b\u5b9f\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u7b49\u306e\u63d0\u793a\u307e\u305f\u306f\u63d0\u51fa\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2463\uff09\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u66f8\u985e\u7b49\u306e\u63d0\u793a\u307e\u305f\u306f\u63d0\u51fa\u304c\u306a\u3044\u6642\u306f\u3001\u5f53\u8a72\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u3064\u3044\u3066\u3001\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u5145\u8db3\u3057\u306a\u3044\uff08\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\uff09\u3068\u63a8\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3068\u63a8\u5b9a\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3078\u306e\u8a72\u5f53\u304c\u512a\u5148\u3055\u308c\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2461\u4e09\uff09\u3002<\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u300c\u975e\u95a2\u9023\u8005\u57fa\u6e96\u300d\u306f\u3001\u305d\u306e\u4e8b\u696d\u3092\u4e3b\u3068\u3057\u3066\u95a2\u9023\u8005\u4ee5\u5916\u306e\u8005\u3068\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u8981\u4ef6\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5378\u58f2\u696d\u3001\u9280\u884c\u696d\u3001\u4fe1\u8a17\u696d\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u3001\u4fdd\u967a\u696d\u3001\u6c34\u904b\u696d\u3001\u822a\u7a7a\u904b\u9001\u696d\u307e\u305f\u306f\u7269\u54c1\u8cc3\u8cb8\u696d\uff08\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3051\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3059\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u306b\u9069\u7528\u3055\u308c\u308b\u57fa\u6e96\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2461\u4e09\u30cf\uff08\uff11\uff09\uff09\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":[216,177,167,181,290],"tags":[480],"backnumber":[1941],"series":[856],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 06:52:47","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/146957"}],"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=146957"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/146957\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=146957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=146957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=146957"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=146957"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=146957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}