{"id":159487,"date":"2018-10-04T10:17:41","date_gmt":"2018-10-04T01:17:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=159487"},"modified":"2019-05-08T08:48:26","modified_gmt":"2019-05-07T23:48:26","slug":"tax-article-285","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-285\/","title":{"rendered":"\u4f01\u696d\u306e\uff3b\u96fb\u5b50\u7533\u544a\uff3d\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u7fa9\u52d9\u5316\u306b\u969b\u3057\u3066\u9023\u7d50\u7533\u544a\u6cd5\u4eba\u304c\u6ce8\u610f\u3059\u3079\u304d\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4f01\u696d\u306e<span style=\"color: #333399;\">\uff3b\u96fb\u5b50\u7533\u544a\uff3d<\/span>\u5b9f\u52d9<span style=\"color: #006400;\">\uff31<\/span>\uff06<span style=\"color: #800080;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7fa9\u52d9\u5316\u306b\u969b\u3057\u3066\u9023\u7d50\u7533\u544a\u6cd5\u4eba\u304c\u6ce8\u610f\u3059\u3079\u304d\u70b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\uff33\uff2b\uff2a\u7dcf\u5408\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5742\u672c\u3000\u771f\u4e00\u90ce<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#123a00;\">\n\t\t<h4 style=\"padding: 10px; border: 3px solid #123a00; background-color: #d6f2bd; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u3008\u8cea\u554f\u3009 <\/strong><\/h4>\n<p><strong>\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306b\u969b\u3057\u3066\u3001\u9023\u7d50\u7533\u544a\u6cd5\u4eba\u304c\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/strong><\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #800080;\"><strong>\u25cf\u25cb\u25cf\u25cb\u89e3\u8aac\u25cb\u25cf\u25cb\u25cf<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6d88\u8cbb\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u7533\u544a\u4e3b\u4f53\u3054\u3068\u306b\u305d\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u3067\u5bfe\u8c61\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<!--more--><\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u6642\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u8d85\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u6d88\u8cbb\u7a0e\u7533\u544a\u306f\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u306e\u5c4a\u51fa\u66f8\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u9023\u7d50\u5b50\u6cd5\u4eba\u304c\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/renketsu\/annai\/07.htm\" target=\"_blank\">\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u306e\u5c4a\u51fa\u66f8<\/a>\u300d\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u300c\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u306e\u5c4a\u51fa\u66f8\u300d\u306f\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u306e\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u5404\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u300c\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u542b\u3081\u3066e\u2010Tax\u306b\u3088\u308a\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001e\u2010Tax\u306e\u5229\u4fbf\u6027\u5411\u4e0a\u306e\u65bd\u7b56\u306e\uff11\u3064\u306b\u3088\u308a\u30012020\u5e74\uff14\u6708\u4ee5\u5f8c\u306f\u3001\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306e\u5bfe\u8c61\u304b\u5426\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u66f8\u3092e\u2010Tax\u306b\u3088\u308a\u63d0\u51fa\u3059\u308b\u969b\u306b\u3001\u5404\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u300c\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u306e\u5c4a\u51fa\u66f8\u300d\u53ca\u3073\u305d\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u8a18\u8f09\u4e8b\u9805\u3092e\u2010Tax\u306b\u3088\u308a\u63d0\u4f9b\u3057\u305f\u3068\u304d\u306f\u3001\u9023\u7d50\u5b50\u6cd5\u4eba\u306f\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u5bfe\u3057\u3066\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u672c\u65bd\u7b56\u306f\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u5bfe\u8c61\u6cd5\u4eba\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u9069\u7528\u304c\u3042\u308b\u305f\u3081\u3001\u4f8b\u3048\u3070\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u5bfe\u8c61\u5916\u306e\u4e2d\u5c0f\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u3001 e\u2010Tax\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u5404\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u300c\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308c\u3070\u3001\u5404\u9023\u7d50\u5b50\u6cd5\u4eba\u306f\u300c\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\uff08\u9023\u7d50\u89aa\u6cd5\u4eba\u304ce\u2010Tax\u3067\u63d0\u51fa\u3059\u308b\u969b\u306f\u3001\u300c\u4f1a\u793e\u4e8b\u696d\u6982\u6cc1\u66f8\uff08\u5b50\u6cd5\u4eba\u5206\uff09\u300d\u306e\u6dfb\u4ed8\u3082\u5fc5\u8981\u3067\u3059\u3002\uff09<\/p>\n<p><strong>\u3010\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u306e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u5148\u4e00\u5143\u5316\u3011<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/eTaxqa5-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-158453\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/09\/eTaxqa5-1.png\" alt=\"\" width=\"2253\" height=\"1527\" \/><\/a><\/p>\n<p style=\"text-align: right; margin-top: 20px;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/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>\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u7533\u544a\u4e3b\u4f53\u3054\u3068\u306b\u305d\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u3067\u5bfe\u8c61\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\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":[177,167,181,290],"tags":[456,455,332,477,514,437],"backnumber":[1964],"series":[832],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 13:47:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/159487"}],"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=159487"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/159487\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=159487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=159487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=159487"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=159487"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=159487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}