{"id":150818,"date":"2018-06-07T10:19:41","date_gmt":"2018-06-07T01:19:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=150818"},"modified":"2018-06-14T11:47:22","modified_gmt":"2018-06-14T02:47:22","slug":"international-article-97","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-97\/","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\u7b2c10\u56de\u3011\u300c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3001\u95a2\u9023\u5225\u8868\u53ca\u3073\u6dfb\u4ed8\u30fb\u4fdd\u5b58\u8cc7\u6599\u3001\u5b9f\u52d9\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: 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0px;background-color:#FFF0F5;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li><strong>\u5408\u7b97\u5bfe\u8c61\u3068\u306a\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u7b49\u3092\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u4e8c\u91cd\u8ab2\u7a0e\u306e\u8abf\u6574\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u6539\u6b63\u524d\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u5236\u5ea6\u304b\u3089\u3001\u300c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u300d\u3068\u3057\u3066\u72ec\u7acb\u3057\u305f\u5f62\u3067\u63a7\u9664\u3092\u3059\u308b\u5236\u5ea6\u3068\u306a\u3063\u305f\u3002<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>\u65b0\u305f\u306a\u5225\u8868\u53ca\u3073\u4ed8\u8868\u304c\u5897\u3048\u3066\u304a\u308a\u3001\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u5225\u8868\u53ca\u3073\u4ed8\u8868\u3092\u7406\u89e3\u3059\u308b\u3002<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>\u6c7a\u7b97\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3092\u7406\u89e3\u3059\u308b\u3002<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>\u4fdd\u5b58\uff08\u6e96\u5099\uff09\u3057\u3066\u304a\u304f\u3079\u304d\u66f8\u985e\u3092\u7406\u89e3\u3059\u308b\u3002<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5408\u7b97\u8ab2\u7a0e\u306b\u4f34\u3046\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u95a2\u9023\u306e\u6539\u6b63<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u7d0d\u4ed8\u3057\u305f\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u5408\u7b97\u5bfe\u8c61\u3068\u306a\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3001\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u53ca\u3073\u6cd5\u4eba\u7a0e\u7b49\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6539\u6b63\u524d\u3067\u3042\u308c\u3070\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u300c\u5916\u56fd\u6cd5\u4eba\u7a0e\u984d\u300d\u3068\u307f\u306a\u3057\u3066\u3001\u5408\u7b97\u8ab2\u7a0e\u306b\u4f34\u3046\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u3088\u308b\u4e8c\u91cd\u8ab2\u7a0e\u306e\u8abf\u6574\u3092\u884c\u3046\u3068\u3055\u308c\u3066\u3044\u305f\uff08\u65e7\u63aa\u6cd566\u306e\uff17\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/14\/14_66_6.htm\" target=\"_blank\">\u65e7\u63aa\u901a66\u306e\uff16\uff0d20<\/a>\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u53ca\u3073\u6cd5\u4eba\u7a0e\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3067\u306f\u306a\u304f\u3001\u65b0\u305f\u306a\u67a0\u7d44\u307f\u3067\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u7d0d\u4ed8\u3057\u305f\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u53ca\u3073\u6cd5\u4eba\u7a0e\u7b49\u306e\u3046\u3061\u3001\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u3001\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u53c8\u306f\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\uff08\u4ee5\u4e0b\u3001\u300c\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u300d\u3068\u3044\u3046\uff09\u3092\u72ec\u7acb\u3057\u305f\u5f62\u3067\u63a7\u9664\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08\u63aa\u6cd566\u306e\uff17\u2463\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/14\/14_66_6_2.htm\" target=\"_blank\">\u63aa\u901a66\u306e\uff16\uff0d24<\/a>\uff09\u3002\u306a\u304a\u3001\u6cd5\u4eba\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u9084\u4ed8\u3059\u308b\u5236\u5ea6\u306f\u8a2d\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u300c\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u300d\u306f\u3001\u4ee5\u4e0b\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3055\u308c\u308b\uff08\u63aa\u4ee439\u306e18\u246e\uff5e\u2470\uff09\u3002<\/p>\n<p><strong>\u3010\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-150842\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-1.png\" alt=\"\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8ab2\u3055\u308c\u308b\u6240\u5f97\u7a0e\u7b49\u306e\u984d\u3000\u00d7 \u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u3001\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d \u53c8\u306f\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d \u8abf\u6574\u9069\u7528\u5bfe\u8c61\u91d1\u984d\uff08\u203b\uff09\" width=\"550\" height=\"107\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-1.png 1028w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-1-300x58.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-1-1024x199.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u8abf\u6574\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u300d\u3068\u306f\u3001\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u306b\u5b50\u4f1a\u793e\uff08\u6301\u682a\u5272\u540825%\u4ee5\u4e0a\u7b49\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5b50\u4f1a\u793e\uff09\u914d\u5f53\u306e\u91d1\u984d\u3092\u52a0\u7b97\u3059\u308b\u7b49\u306e\u8abf\u6574\u3092\u52a0\u3048\u305f\u91d1\u984d\u3092\u3044\u3046\u3002\u307e\u305f\u3001\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u53c8\u306f\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u306b\u3088\u308b\u5408\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u8abf\u6574\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u304c\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u307e\u305f\u306f\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u5206\u6bcd\u306e\u91d1\u984d\u306f\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u307e\u305f\u306f\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u3068\u306a\u308b\u3002<\/span><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\uff08\u5225\u8868\uff09<\/a>\u306e\u8a18\u8f09\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u3063\u3066\u304a\u308a\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04-a.pdf\" target=\"_blank\">\u5225\u8868\uff14<\/a>\u306b\u304a\u3044\u3066\u300c\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5916\u56fd\u6cd5\u4eba\u7a0e\u306e\u984d\u300d\u306e\u4e0b\u306e\uff3b31\u6b04\uff3d\u306b\u304a\u3044\u3066\u300c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u300d\u3068\u3057\u3066\u5225\u886817\uff08\uff13\u306e12\uff09\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/01_01-2.pdf\" target=\"_blank\">\u5225\u8868\uff11\uff08\uff11\uff09\u6b21\u8449<\/a>\u306e\uff3b11\u6b04\uff3d\u306b\u304a\u3044\u3066\u300c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u306e\u63a7\u9664\u984d\u300d\u306b\u304a\u3044\u3066\u3001\u5225\u886817\uff08\uff13\u306e12\uff09\u3067\u8a08\u7b97\u3057\u305f\u5f53\u671f\u63a7\u9664\u984d\u3092\u8ee2\u8a18\u3057\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/01_01a.pdf\" target=\"_blank\">\u5225\u8868\uff11\uff08\uff11\uff09<\/a>\u306e\u300c\u6cd5\u4eba\u7a0e\u984d\u8a08\u300d\u3068\u300c\u63a7\u9664\u7a0e\u984d\u300d\u306e\u6b04\u306e\u9593\u306e\u300c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u306e\u63a7\u9664\u984d\u53ca\u3073\u4eee\u88c5\u7d4c\u7406\u306b\u57fa\u3065\u304f\u904e\u5927\u7533\u544a\u306e\u66f4\u6b63\u306b\u4f34\u3046\u63a7\u9664\u6cd5\u4eba\u7a0e\u984d\u300d\u306e\u6b04\u306b\u8ee2\u8a18\u3057\u3066\u63a7\u9664\u3092\u884c\u3046\u5f62\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\u3010\u5225\u8868\uff11\uff08\uff11\uff09\u3011<\/strong><br \/>\n<span style=\"font-size: 11px;\">\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\/05\/H29cfc10-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-150846\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-2.png\" alt=\"\" width=\"997\" height=\"360\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-2.png 997w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-2-300x108.png 300w\" sizes=\"(max-width: 997px) 100vw, 997px\" \/><\/a><br \/>\n<strong><\/strong><\/p>\n<p><strong>\u3010\u5225\u8868\uff11\uff08\uff11\uff09\u6b21\u8449\u3011<\/strong><br \/>\n<span style=\"font-size: 11px;\">\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\/05\/H29cfc10-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-150844\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-3.png\" alt=\"\" width=\"1564\" height=\"370\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-3.png 1564w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-3-300x70.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-3-1024x242.png 1024w\" sizes=\"(max-width: 1564px) 100vw, 1564px\" \/><\/a><br \/>\n<strong><\/strong><\/p>\n<p><strong>\u3010\u5225\u8868\uff14\u3011<\/strong><br \/>\n<span style=\"font-size: 11px;\">\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\/05\/H29cfc10-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-150845\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-4.png\" alt=\"\" width=\"1948\" height=\"226\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-4.png 1948w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-4-300x34.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-4-1024x118.png 1024w\" sizes=\"(max-width: 1948px) 100vw, 1948px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u6539\u6b63<\/strong><\/h4>\n<p>\u300c\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d \uff1e \u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u300d\u306e\u5834\u5408\u306b\u3001\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u3092\u5408\u7b97\u91d1\u984d\u306e\u4e0a\u9650\u3068\u3059\u308b\u6271\u3044\u304c\u5ec3\u6b62\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u3084\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u56fd\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u5206\u6bcd\u306e\u300c\u8abf\u6574\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u300d\u304c\u300c\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u300d\u307e\u305f\u306f\u300c\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u300d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u5206\u6bcd\u306e\u91d1\u984d\u306f\u300c\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u300d\u307e\u305f\u306f\u300c\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u300d\u3068\u306a\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u95a2\u9023\u5225\u8868\u30fb\u4ed8\u8868\u3001\u7533\u544a\u6642\u6dfb\u4ed8\u66f8\u985e\u53ca\u3073\u4fdd\u5b58\u8cc7\u6599<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u95a2\u9023\u3059\u308b\u5225\u8868\u53ca\u3073\u4ed8\u8868\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u672c\u7a3f\u57f7\u7b46\u65e5\u73fe\u5728\u3001\u4e0b\u8a18\u306e\u56fd\u7a0e\u5e81\uff28\uff30\u306b\u304a\u3044\u3066\u6539\u6b63\u5f8c\u306e\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u9023\u3059\u308b\u5225\u8868\u53ca\u3073\u4ed8\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u540d\u79f0\u306e\u8a18\u8f09\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u5b9f\u969b\u306e\u5225\u8868\u53ca\u3073\u4ed8\u8868\u306f\u4e00\u90e8\u3092\u9664\u304d\u307b\u307c\u300c\u4f5c\u6210\u4e2d\u300d\u3068\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u72b6\u6cc1\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2018\/6\/14\u3015<\/span><br \/>\n\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u3001\u95a2\u9023\u3059\u308b\u5225\u8868\u53ca\u3073\u4ed8\u8868\u306e\u69d8\u5f0f\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u306e\u3067\u3001\u4e0b\u8a18\u306e\u4e00\u89a7\u306b\u304a\u3044\u3066\u5404\u69d8\u5f0f\u3078\u306e\u30ea\u30f3\u30af\u3092\u8a2d\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/01.htm\" target=\"_blank\">\u5e73\u621030\u5e74\uff14\u6708\u304b\u3089\u5e73\u621031\u5e74\uff13\u6708\u306e\u9593\u306b\u63d0\u4f9b\u3057\u305f\u6cd5\u4eba\u7a0e\u7b49\u5404\u7a2e\u5225\u8868\u95a2\u4fc2\uff08\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u7b49\u53c8\u306f\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u7b49\u5206\uff09<\/a>\u300d<\/div><\/div>\n<p>\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u9023\u3059\u308b\u5225\u8868\u53ca\u3073\u4ed8\u8868\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5225\u886817\uff08\uff13\u306e\uff17\uff09\u4ee5\u964d\u306e\u5225\u8868\u53ca\u3073\u4ed8\u8868\u304c\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u65b0\u8a2d\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5225\u886817\uff08\uff13\u306e\uff17\uff09\u3001\u540c\u4ed8\u8868\uff11\u53ca\u3073\uff12\u306b\u3064\u3044\u3066\u306f\u3001\u540d\u79f0\u306b\u300c\u6dfb\u4ed8\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u300d\u3068\u306e\u8868\u8a18\u304c\u898b\u3089\u308c\u308b\u304c\u3001\u3053\u306e\u300c\u6dfb\u4ed8\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u300d\u3068\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6c7a\u7b97\u66f8\u7b49\u306e\u6dfb\u4ed8\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3092\u610f\u5473\u3059\u308b\uff08\u63aa\u898f22\u306e11\u2473\uff09\u3002\u5bfe\u8c61\u3068\u306a\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306f\u3001\u5f8c\u8ff0\u3059\u308b\u300c<strong>\u2461\u3000\u6c7a\u7b97\u66f8\u7b49\u306e\u6dfb\u4ed8\u8981\u4ef6<\/strong>\u300d\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F8F8FF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3010\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u9023\u3059\u308b\u5225\u8868\u53ca\u3073\u4ed8\u8868\u3011<\/strong><\/p>\n<ul>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03).pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\uff09<\/a>\uff1a<\/span><br \/>\n\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u53c8\u306f\u500b\u5225\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03)-tuki1.pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\uff09\u4ed8\u8868\uff11<\/a>\uff1a<\/span><br \/>\n\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03)-tuki2.pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\uff09\u4ed8\u8868\uff12<\/a>\uff1a<\/span><br \/>\n\uff1a\u7d71\u62ec\u4f1a\u793e\u53ca\u3073\u88ab\u7d71\u62ec\u4f1a\u793e\u306e\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-02).pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e\uff12\uff09<\/a>\uff1a<\/span><br \/>\n\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u53c8\u306f\u500b\u5225\u90e8\u5206\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-03).pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e\uff13\uff09<\/a>\uff1a<\/span><br \/>\n\u7279\u5b9a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306e\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u7b49\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u56fd\u6cd5\u4eba\u7a0e\u984d\u53c8\u306f\u500b\u5225\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u7b49\u306b\u4fc2\u308b\u500b\u5225\u63a7\u9664\u5bfe\u8c61\u5916\u56fd\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-04).pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e\uff14\uff09<\/a>\uff1a<\/span><br \/>\n\u7279\u5b9a\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u7b49\u53c8\u306f\u7279\u5b9a\u500b\u5225\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u7b49\u304c\u3042\u308b\u5834\u5408\u306e\u5916\u56fd\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u308b\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d\u7b49\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-04)-tuki1.pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e\uff14\uff09\u4ed8\u8868\uff11<\/a>\uff1a<\/span><br \/>\n\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u306b\u4fc2\u308b\u5408\u4f75\u6cd5\u4eba\u7b49\u306e\u8abf\u6574\u5f8c\u306e\u8ab2\u7a0e\u6e08\u91d1\u984d\u7b49\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-04)-tuki2.pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e\uff14\uff09\u4ed8\u8868\uff12<\/a>\uff1a<\/span><br \/>\n\u9069\u683c\u5206\u5272\u7b49\u306b\u4fc2\u308b\u5206\u5272\u6cd5\u4eba\u7b49\u306e\u8abf\u6574\u5f8c\u306e\u8ab2\u7a0e\u6e08\u91d1\u984d\u7b49\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-05).pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e\uff15\uff09<\/a>\uff1a<\/span><br \/>\n\u9593\u63a5\u7279\u5b9a\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u53c8\u306f\u9593\u63a5\u7279\u5b9a\u500b\u5225\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-06).pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e\uff16\uff09<\/a>\uff1a<\/span><br \/>\n\u7279\u6b8a\u95a2\u4fc2\u5185\u56fd\u6cd5\u4eba\u306e\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-07).pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e\uff17\uff09<\/a>\uff1a<\/span><br \/>\n<span style=\"color: #b22222;\">\u6dfb\u4ed8\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e<\/span>\u306e\u540d\u79f0\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-07)-tuki1.pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e\uff17\uff09\u4ed8\u8868\uff11<\/a>\uff1a<\/span><br \/>\n<span style=\"color: #b22222;\">\u6dfb\u4ed8\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e<\/span>\u306b\u4fc2\u308b\u682a\u5f0f\u7b49\u306e\u4fdd\u6709\u5272\u5408\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-07)-tuki2.pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e\uff17\uff09\u4ed8\u8868\uff12<\/a>\uff1a<\/span><br \/>\n<span style=\"color: #b22222;\">\u6dfb\u4ed8\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e<\/span>\u306b\u4fc2\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u533a\u5206\u53ca\u3073\u6240\u5f97\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306e\u8ca0\u62c5\u5272\u5408\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-08).pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e\uff18\uff09<\/a>\uff1a<\/span><br \/>\n\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u53c8\u306f\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u7b49\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-09).pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e\uff19\uff09<\/a>\uff1a<\/span><br \/>\n\u5916\u56fd\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u4ee5\u5916\u306e\u90e8\u5206\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u4fc2\u308b\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u53ca\u3073\u7279\u5b9a\u6240\u5f97\u306e\u91d1\u984d\u7b49\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-09)-tuki.pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e\uff19\uff09\u4ed8\u8868<\/a>\uff1a<\/span><br \/>\n\u5916\u56fd\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u4ee5\u5916\u306e\u90e8\u5206\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u4fc2\u308b\u7279\u5b9a\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-10).pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e10\uff09<\/a>\uff1a<\/span><br \/>\n\u5916\u56fd\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u53ca\u3073\u7279\u5b9a\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-10)-tuki.pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e10\uff09\u4ed8\u8868<\/a>\uff1a<\/span><br \/>\n\u5916\u56fd\u91d1\u878d\u5b50\u4f1a\u793e\u7b49\u306b\u4fc2\u308b\u7279\u5b9a\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-11).pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e11\uff09<\/a>\uff1a<\/span><br \/>\n\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u7b49\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u56fd\u6cd5\u4eba\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/02\/17(03-12).pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e12\uff09<\/a>\uff1a<\/span><br \/>\n\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u53ca\u3073\u500b\u5225\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-12)-tuki.pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e12\uff09\u4ed8\u8868<\/a>\uff1a<\/span><br \/>\n\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u7b49\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u7b49\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<li><span style=\"color: #333399;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/04\/17(03-13).pdf\" target=\"_blank\">\u5225\u886817\uff08\uff13\u306e13\uff09<\/a>\uff1a<\/span><br \/>\n\u7279\u6b8a\u95a2\u4fc2\u5185\u56fd\u6cd5\u4eba\u53ca\u3073\u6dfb\u4ed8\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u6cd5\u4eba\u306e\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u6c7a\u7b97\u66f8\u7b49\u306e\u6dfb\u4ed8\u8981\u4ef6<\/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\u5b9f\u969b\u306e\u5408\u7b97\u8ab2\u7a0e\u306e\u6709\u7121\u306b\u95a2\u308f\u3089\u305a\u3001\u4ee5\u4e0b\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u53ca\u3073\u640d\u76ca\u8a08\u7b97\u66f8\u305d\u306e\u4ed6\u306e\u66f8\u985e\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd566\u306e\uff16\u246a\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\u305d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c20\uff05\u672a\u6e80\u3067\u3042\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff08\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3092\u9664\u304f\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\u30ed\uff09<\/span>\u3000\u305d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c30\uff05\u672a\u6e80\u3067\u3042\u308b\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff08\u30da\u30fc\u30d1\u30fc\u30fb\u30ab\u30f3\u30d1\u30cb\u30fc\u3001\u4e8b\u5b9f\u4e0a\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30dc\u30c3\u30af\u30b9\u3001\u30d6\u30e9\u30c3\u30af\u30fb\u30ea\u30b9\u30c8\u56fd\u6240\u5728\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff09<\/p>\n<\/div>\n<p><strong>\u3010\u6c7a\u7b97\u66f8\u7b49\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-150843\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-5.png\" alt=\"\u79df\u7a0e\u8ca0\u62c5\u5272\u5408 \u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e \u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u4ee5\u5916 \u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e 30\uff05\u4ee5\u4e0a \u6dfb\u4ed8\u4e0d\u8981 \u6dfb\u4ed8\u4e0d\u8981 20\uff05\u4ee5\u4e0a30\uff05\u672a\u6e80 \u6dfb\u4ed8\u5fc5\u8981 \u6dfb\u4ed8\u4e0d\u8981 20\uff05\u672a\u6e80 \u6dfb\u4ed8\u5fc5\u8981 \u6dfb\u4ed8\u5fc5\u8981\" width=\"1111\" height=\"297\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-5.png 1111w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-5-300x80.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/05\/H29cfc10-5-1024x273.png 1024w\" sizes=\"(max-width: 1111px) 100vw, 1111px\" \/><\/a><\/p>\n<p>\u6dfb\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\uff08\u63aa\u898f22\u306e11\u2473\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:#FFFFF0;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #800000;\"><strong>\u25b7\u6dfb\u4ed8\u66f8\u985e<\/strong><\/span><\/p>\n<ul>\n<li>\u8cb8\u501f\u5bfe\u7167\u8868\u53ca\u3073\u640d\u76ca\u8a08\u7b97\u66f8<\/li>\n<li>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3001\u640d\u76ca\u91d1\u306e\u51e6\u5206\u306b\u95a2\u3059\u308b\u8a08\u7b97\u66f8\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u3082\u306e<\/li>\n<li>\u8cb8\u501f\u5bfe\u7167\u8868\u53ca\u3073\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u4fc2\u308b\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8<\/li>\n<li>\u672c\u5e97\u6240\u5728\u5730\u56fd\u306e\u6cd5\u4ee4\u306b\u3088\u308a\u8ab2\u3055\u308c\u308b\u7a0e\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u306e\u5199\u3057<\/li>\n<li>\u682a\u4e3b\u7b49\u306e\u6c0f\u540d\u30fb\u4f4f\u6240\u7b49\u53ca\u3073\u305d\u306e\u6709\u3059\u308b\u682a\u5f0f\u7b49\u306e\u6570\u53c8\u306f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e<\/li>\n<li>\u51fa\u8cc7\u95a2\u9023\u5916\u56fd\u6cd5\u4eba\u7b49\u306e\u682a\u4e3b\u7b49\u306e\u6c0f\u540d\u30fb\u4f4f\u6240\u7b49\u53ca\u3073\u305d\u306e\u6709\u3059\u308b\u682a\u5f0f\u7b49\u306e\u6570\u53c8\u306f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e<\/li>\n<li>\u305d\u306e\u4ed6\u53c2\u8003\u3068\u306a\u308b\u3079\u304d\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u4fdd\u5b58\u3092\u3057\u3066\u304a\u304f\u3079\u304d\u66f8\u985e<\/strong><\/h4>\n<p>\u7a0e\u52d9\u8abf\u67fb\u7b49\u306b\u304a\u3044\u3066\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3067\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c30\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u4e8b\u5b9f\u304c\u5ba2\u89b3\u7684\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5b9f\u4f53\u57fa\u6e96\u53c8\u306f\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3092\u5145\u8db3\u3059\u308b\uff08\u30da\u30fc\u30d1\u30fc\u30fb\u30ab\u30f3\u30d1\u30cb\u30fc\u306b\u8a72\u5f53\u3057\u306a\u3044\uff09\u4e8b\u5b9f\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u7b49\u306e\u63d0\u793a\u307e\u305f\u306f\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u66f8\u985e\u7b49\u306e\u63d0\u793a\u307e\u305f\u306f\u63d0\u51fa\u3092\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u3064\u3044\u3066\u3001\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3068\u63a8\u5b9a\u3055\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2462\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u304c\u78ba\u8a8d\u3055\u308c\u3001\u304b\u3064\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\u306a\u3044\u5834\u5408\u306b\u306f\u3001\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\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u66f8\u985e\u7b49\u306e\u63d0\u793a\u307e\u305f\u306f\u63d0\u51fa\u3092\u3057\u306a\u3044\u5834\u5408\u306b\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\u3068\u63a8\u5b9a\u3055\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2463\uff09\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u3053\u3068\u53ca\u3073\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c30\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u5916\u56fd\u6cd5\u4eba\u304c\u9650\u5b9a\u7684\u3067\u3042\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u306b\u3064\u3044\u3066\u3001\u300c\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u306a\u3044\uff08\u5b9f\u4f53\u57fa\u6e96\u53c8\u306f\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3092\u5145\u8db3\u3059\u308b\uff09\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u66f8\u985e\u300d\u53ca\u3073\u300c\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c20\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u66f8\u985e\u300d\u307e\u305f\u306f\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u5145\u8db3\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u66f8\u985e\u300d\u3092\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6539\u6b63\u306b\u3088\u308b\u5b9f\u52d9\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u304c\u4f01\u696d\u306b\u304a\u3051\u308b\u7a0e\u8ca0\u62c5\u3078\u4e0e\u3048\u308b\u5f71\u97ff\u3082\u3042\u308b\u3068\u306f\u601d\u308f\u308c\u308b\u304c\u3001\u6700\u3082\u5927\u304d\u3044\u5f71\u97ff\u306f\u5b9f\u52d9\u9762\u3067\u306e\u5bfe\u5fdc\u306b\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u5b9f\u8cea\u652f\u914d\u57fa\u6e96\u3001\u63a8\u8a08\u8ab2\u7a0e\u306e\u5c0e\u5165\u3084\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u306e\u62e1\u5927\u7b49\u306b\u3088\u308a\u3001\u5b9f\u52d9\u62c5\u5f53\u8005\u304c\u7533\u544a\u6642\u3042\u308b\u3044\u306f\u6c7a\u7b97\u6642\u307e\u3067\u306b\u5bfe\u5fdc\u3059\u3079\u304d\u4e8b\u9805\u304c\u5897\u52a0\u3057\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u79fb\u8ee2\u4fa1\u683c\u306b\u3064\u3044\u3066\u306f\u3001BEPS\u884c\u52d5\u8a08\u753b13\u306b\u4f34\u3046\u79fb\u8ee2\u4fa1\u683c\u95a2\u9023\u6587\u66f8\u5316\u306e\u6539\u6b63\u7b49\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u89aa\u4f1a\u793e\u3067\u3042\u308b\u5185\u56fd\u6cd5\u4eba\u304c\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u5b50\u4f1a\u793e\u7b49\u3092\u7a0e\u52d9\u9762\u3067\u7ba1\u7406\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u304a\u3044\u3066\u3082\u3001\u540c\u69d8\u306b\u5b50\u4f1a\u793e\u7b49\u306e\u6bce\u671f\u306e\u7a0e\u52d9\u30dd\u30b8\u30b7\u30e7\u30f3\u3001\u53ce\u76ca\u306e\u5185\u5bb9\u3084\u4e8b\u696d\u5b9f\u4f53\u7b49\u306b\u3064\u3044\u3066\u3001\u89aa\u4f1a\u793e\u3067\u3042\u308b\u5185\u56fd\u6cd5\u4eba\u5074\u3067\u628a\u63e1\u30fb\u7ba1\u7406\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u304a\u3044\u3066\u306f\u3001\u89aa\u4f1a\u793e\u306b\u304a\u3044\u3066\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u691c\u8a0e\u306b\u304a\u3044\u3066\u5fc5\u8981\u3068\u306a\u308b\u60c5\u5831\u3092\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u5165\u624b\u3057\u3001\u304b\u3064\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u72b6\u6cc1\u3092\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306a\u60c5\u5831\u3092\u7db2\u7f85\u7684\u306b\u53ce\u96c6\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4f8b\u3048\u3070\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u5411\u3051\u306b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u7528\u306e\u8cea\u554f\u8868\uff08questionnaire\uff09\u3092\u4f5c\u6210\u3057\u3001\u6c7a\u7b97\u524d\u306b\u5404\u5b50\u4f1a\u793e\u62c5\u5f53\u8005\u306b\u9001\u4ed8\u3057\u3001\u52b9\u7387\u7684\u304b\u3064\u4e00\u8cab\u6027\u306e\u3042\u308b\u60c5\u5831\u53ce\u96c6\u3092\u884c\u3046\u7b49\u306e\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\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\u9023\u8f09\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>\u5408\u7b97\u5bfe\u8c61\u3068\u306a\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3001\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u53ca\u3073\u6cd5\u4eba\u7a0e\u7b49\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6539\u6b63\u524d\u3067\u3042\u308c\u3070\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u300c\u5916\u56fd\u6cd5\u4eba\u7a0e\u984d\u300d\u3068\u307f\u306a\u3057\u3066\u3001\u5408\u7b97\u8ab2\u7a0e\u306b\u4f34\u3046\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u3088\u308b\u4e8c\u91cd\u8ab2\u7a0e\u306e\u8abf\u6574\u3092\u884c\u3046\u3068\u3055\u308c\u3066\u3044\u305f\uff08\u65e7\u63aa\u6cd566\u306e\uff17\u3001\u65e7\u63aa\u901a66\u306e\uff16\uff0d20\uff09\u3002<br \/>\n\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u53ca\u3073\u6cd5\u4eba\u7a0e\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3067\u306f\u306a\u304f\u3001\u65b0\u305f\u306a\u67a0\u7d44\u307f\u3067\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\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":[216,177,167,181,290],"tags":[480,633,557,332],"backnumber":[1947],"series":[856],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-09 07:08:47","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/150818"}],"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=150818"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/150818\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=150818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=150818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=150818"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=150818"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=150818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}