{"id":162135,"date":"2018-11-08T10:17:28","date_gmt":"2018-11-08T01:17:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=162135"},"modified":"2018-11-07T14:56:58","modified_gmt":"2018-11-07T05:56:58","slug":"tax-article-293","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-293\/","title":{"rendered":"\u4f01\u696d\u306e\uff3b\u96fb\u5b50\u7533\u544a\uff3d\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c10\u56de\u3011\u300c\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\u3067\u9001\u4fe1\u3055\u308c\u305f\u6dfb\u4ed8\u66f8\u985e\u306e\u7d19\u539f\u672c\u306e\u4fdd\u5b58\u4e0d\u8981\u5316\u300d\u30fb\u300c\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u7c21\u7d20\u5316\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\u7b2c10\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\u3067\u9001\u4fe1\u3055\u308c\u305f\u6dfb\u4ed8\u66f8\u985e\u306e\u7d19\u539f\u672c\u306e\u4fdd\u5b58\u4e0d\u8981\u5316\u300d<br \/>\n<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u7c21\u7d20\u5316\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>\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\u3067\u9001\u4fe1\u3057\u305f\u6dfb\u4ed8\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u7d19\u306e\u539f\u672c\u66f8\u985e\u3092\u5ec3\u68c4\u3067\u304d\u308b\u3068\u3044\u3046\u306e\u306f\u672c\u5f53\u3067\u3059\u304b\u3002<\/strong><\/p>\n<\/div><!--more--><\/p>\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<p>\u7b2c\u4e09\u8005\u4f5c\u6210\u306e\u6dfb\u4ed8\u66f8\u985e\u7b49\u3092\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\uff08\uff30\uff24\uff26\u5f62\u5f0f\uff09\u3067\u9001\u4fe1\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u7d19\u306e\u539f\u672c\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u7b49\u306b\u3088\u308b\u78ba\u8a8d\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u5099\u3048\u3066\uff15\u5e74\u9593\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001<span style=\"border-bottom: solid 1px #B22222;\">2018\u5e74\uff14\u6708\u4ee5\u5f8c\u306b\u884c\u3046\u7533\u8acb\u7b49\u304b\u3089<\/span>\u306f\u3001e\u2010Tax\u306e\u5229\u4fbf\u6027\u5411\u4e0a\u3092\u56f3\u308b\u89b3\u70b9\u304b\u3089\u3001\u539f\u672c\u3068\u306e\u540c\u4e00\u6027\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u4e00\u5b9a\u306e\u89e3\u50cf\u5ea6\u53ca\u3073\u968e\u8abf\u3092\u78ba\u4fdd\u3057\u305f\u4e0a\u3067\u3001\u539f\u672c\u306e\u4fdd\u5b58\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u89e3\u50cf\u5ea6\u53ca\u3073\u968e\u8abf\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u8981\u4ef6\u3068\u3057\u3066\u306f\u3001\u6b21\u306e<span style=\"color: #cd5c5c;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #cd5c5c;\">\u2461<\/span>\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\u3014\u8981\u4ef6\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u89e3\u50cf\u5ea6\u304c200dpi\u76f8\u5f53\u4ee5\u4e0a\uff0825.4mm\u5f53\u305f\u308a200\u30c9\u30c3\u30c8\u4ee5\u4e0a\uff09\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u8d64\u8272\u3001\u7dd1\u8272\u53ca\u3073\u9752\u8272\u306e\u968e\u8abf\u304c\u305d\u308c\u305e\u308c256\u968e\u8abf\u4ee5\u4e0a\uff0824\u30d3\u30c3\u30c8\u30ab\u30e9\u30fc\uff09\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p style=\"margin-top: 20px;\">\u4e0a\u8a18\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u4e0a\u3067\u6dfb\u4ed8\u66f8\u985e\u7b49\u3092\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\uff08\uff30\uff24\uff26\u5f62\u5f0f\uff09\u3067\u9001\u4fe1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u6dfb\u4ed8\u66f8\u985e\u7b49\u306e\u539f\u672c\u306e\u4fdd\u5b58\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u7a0e\u6cd5\u4ee5\u5916\u306e\u6cd5\u4ee4\u53c8\u306f\u793e\u5185\u30eb\u30fc\u30eb\u306b\u304a\u3044\u3066\u539f\u672c\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5ec3\u68c4\u6642\u306b\u306f\u3042\u3089\u305f\u3081\u3066\u78ba\u8a8d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\uff08\uff30\uff24\uff26\u5f62\u5f0f\uff09\u3067\u9001\u4fe1\u3055\u308c\u305f\u6dfb\u4ed8\u66f8\u985e\u306e\u7d19\u539f\u672c\u306e\u4fdd\u5b58\u4e0d\u8981\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=\"http:\/\/www.e-tax.nta.go.jp\/hojin\/gimuka\/fuyoka.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-162145\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/eTaxqa10-1.png\" alt=\"\" width=\"2319\" height=\"1510\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/eTaxqa10-1.png 2319w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/eTaxqa10-1-300x195.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/10\/eTaxqa10-1-1024x666.png 1024w\" sizes=\"(max-width: 2319px) 100vw, 2319px\" \/><\/a><\/p>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.e-tax.nta.go.jp\/hojin\/gimuka\/fuyoka.pdf\" target=\"_blank\">e-Tax\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\uff09<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #123a00;\">\u25c6\u3000\u3000\u25c6\u3000\u3000\u25c6<\/span><\/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>\u300c\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u7c21\u7d20\u5316\u300d\u3068\u306f\u3069\u3046\u3044\u3046\u3082\u306e\u3067\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<p>\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u7bc4\u56f2\u3084\u5177\u4f53\u7684\u306a\u8a18\u8f09\u4e8b\u9805\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/01.htm\" target=\"_blank\">\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054<\/a>\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u9810\u8caf\u91d1\u3001\u53d7\u53d6\u624b\u5f62\u3001\u58f2\u639b\u91d1\u306a\u3069\u516816\u7a2e\u985e\u306e\u5185\u8a33\u660e\u7d30\u66f8\uff08\u5e33\u7968\uff09\u306b\u3064\u3044\u3066\u3001\u57fa\u672c\u7684\u306b\u306f\u6c7a\u7b97\u671f\u672b\u306b\u304a\u3051\u308b\u3059\u3079\u3066\u306e\u53d6\u5f15\u6b8b\u9ad8\u7b49\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5f93\u6765\u304b\u3089\u3001\u8a18\u8f09\u91cf\u306e\u591a\u3044\u53d7\u53d6\u624b\u5f62\u3084\u58f2\u639b\u91d1\u306a\u3069\uff17\u5e33\u7968\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u91d1\u984d\u4ee5\u4e0b\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u300c\u58f2\u639b\u91d1\u306e\u5185\u8a33\u66f8\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u53d6\u5f15\u5148\u306e\u91d1\u984d\u304c50\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u500b\u5225\u306b\u8a18\u5165\u3057\u3001\u305d\u306e\u4ed6\u306f\u4e00\u62ec\u3057\u3066\u8a18\u5165\u3059\u308c\u3070\u3088\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\u898b\u76f4\u3057\u3067\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u4e00\u90e8\u306e\u79d1\u76ee\u306b\u3064\u3044\u3066\u3001<strong><span style=\"color: #4682b4;\">\u2460<\/span><\/strong>\u3055\u3089\u306a\u308b\u8a18\u8f09\u7701\u7565\u57fa\u6e96\u306e\u67d4\u8edf\u5316\uff08\u4ef6\u6570\u57fa\u6e96\u306e\u5275\u8a2d\uff09\u3084\u3001<span style=\"color: #4682b4;\"><strong>\u2461<\/strong><\/span>\u8a18\u8f09\u5358\u4f4d\u306e\u67d4\u8edf\u5316\u3001<span style=\"color: #4682b4;\"><strong>\u2462<\/strong><\/span>\u8a18\u8f09\u9805\u76ee\u306e\u524a\u6e1b\u7b49\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\uff08\u3053\u306e\u53d6\u6271\u3044\u306f\u3001\u96fb\u5b50\u7533\u544a\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u304c\u884c\u3046\u66f8\u9762\u7533\u544a\u306e\u5834\u5408\u3082\u540c\u69d8\u3067\u3059\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: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u8a18\u8f09\u7701\u7565\u57fa\u6e96\u306e\u67d4\u8edf\u5316\uff08\u4ef6\u6570\u57fa\u6e96\u306e\u5275\u8a2d\uff09<\/strong><\/p>\n<p>\u8a18\u8f09\u91cf\u304c\u591a\u304f\u306a\u308b\u50be\u5411\u306b\u3042\u308b\u52d8\u5b9a\u79d1\u76ee\uff08\u9810\u8caf\u91d1\u7b49\u306e14\u5e33\u7968\uff09\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3001\u8a18\u8f09\u4ef6\u6570\u304c100\u4ef6\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u91d1\u984d\u306e\u591a\u3044\u3082\u306e\u304b\u3089\u4e0a\u4f4d100\u4ef6\u306e\u307f\u3092\u8a18\u5165\u3059\u308c\u3070\u3088\u3044\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\n\u306a\u304a\u3001\u300c\u8a18\u8f09\u4ef6\u6570\u304c100\u4ef6\u3092\u8d85\u3048\u308b\u5834\u5408\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u91d1\u984d\u57fa\u6e96\u306e\u3042\u308b\u5185\u8a33\u660e\u7d30\u66f8\u306b\u3064\u3044\u3066\u306f\u5f53\u8a72\u91d1\u984d\u57fa\u6e96\u3092\u6e80\u305f\u3057\u305f\u3082\u306e\u304c100\u4ef6\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4f8b\u3048\u3070\u300c\u58f2\u639b\u91d1\uff08\u672a\u53ce\u5165\u91d1\uff09\u306e\u5185\u8a33\u66f8\u300d\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u3001\u671f\u672b\u73fe\u5728\u9ad8\u304c50\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e\u304c100\u4ef6\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u3001\u4e0a\u4f4d100\u4ef6\u306e\u307f\u3092\u8a18\u8f09\u3059\u308c\u3070\u826f\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u8a18\u8f09\u5358\u4f4d\u306e\u67d4\u8edf\u5316<\/strong><\/p>\n<p>\u8a18\u8f09\u5358\u4f4d\u3092\u53d6\u5f15\u7b49\u306e\u76f8\u624b\u5148\u3068\u3057\u3066\u3044\u308b\u52d8\u5b9a\u79d1\u76ee\uff08\u58f2\u639b\u91d1\u7b49\u306e\uff17\u5e33\u7968\uff09\u3092\u5bfe\u8c61\u306b\u3001\u8a18\u8f09\u5358\u4f4d\u306e\u67d4\u8edf\u5316\u304c\u56f3\u3089\u308c\u307e\u3057\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u76f8\u624b\u5148\u6bce\u306e\u8a18\u8f09\u4ef6\u6570\u304c100\u4ef6\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u3001\u81ea\u793e\u306e\u652f\u5e97\u3084\u4e8b\u696d\u6240\u7b49\u3054\u3068\u306b\u96c6\u7d04\u3057\u305f\u91d1\u984d\u3067\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u300c\u8a18\u8f09\u5358\u4f4d\u306e\u67d4\u8edf\u5316\u300d\u306f\u3001\u4e0a\u8a18<strong><span style=\"color: #4682b4;\">\u2460<\/span><\/strong>\u300c\u8a18\u8f09\u7701\u7565\u57fa\u6e96\u306e\u67d4\u8edf\u5316\u300d\u3092\u9078\u629e\u3057\u306a\u3044\u5834\u5408\u306b\u9650\u308a\u9069\u7528\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u4f8b\u3048\u3070\u300c\u58f2\u639b\u91d1\uff08\u672a\u53ce\u5165\u91d1\uff09\u306e\u5185\u8a33\u66f8\u300d\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u3001\u671f\u672b\u73fe\u5728\u9ad8\u304c50\u4e07\u5186\u672a\u6e80\u306e\u76f8\u624b\u5148\u3092\u542b\u3081\u305f\u3059\u3079\u3066\u306e\u671f\u672b\u73fe\u5728\u9ad8\u3092\u3001\u652f\u5e97\u30fb\u4e8b\u696d\u6240\u5225\u7b49\u3054\u3068\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u8a18\u8f09\u9805\u76ee\u306e\u524a\u6e1b\u7b49<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u4e0a\u8a18<span style=\"color: #4682b4;\"><strong>\u2460<\/strong><\/span>\u3001<span style=\"color: #4682b4;\"><strong>\u2461<\/strong><\/span>\u306e\u307b\u304b\u3001\u4ee5\u4e0b\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u3064\u3044\u3066\u3001\u8a18\u8f09\u9805\u76ee\u306e\u524a\u9664\u7b49\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u4eee\u6255\u91d1\u300d\u53ca\u3073\u300c\u4eee\u53d7\u91d1\u300d\u30fb\u30fb\u30fb\u300c\u53d6\u5f15\u306e\u5185\u5bb9\u300d\u6b04\u3092\u300c\u6458\u8981\u300d\u6b04\u306b\u5909\u66f4\u3057\u81ea\u7531\u8a18\u8f09\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u8cb8\u4ed8\u91d1\u53ca\u3073\u53d7\u53d6\u5229\u606f\u300d\u53ca\u3073\u300c\u501f\u5165\u91d1\u53ca\u3073\u652f\u6255\u5229\u606f\u300d\u30fb\u30fb\u30fb\u300c\u8cb8\u4ed8\u7406\u7531\uff08\u501f\u5165\u7406\u7531\uff09\u300d\u6b04\u306e\u524a\u9664\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u68da\u5378\u8cc7\u7523\u300d\u30fb\u30fb\u30fb\u300c\u671f\u672b\u68da\u5378\u306e\u65b9\u6cd5\u300d\u6b04\u306e\u524a\u9664\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u58f2\u4e0a\u9ad8\u7b49\u306e\u4e8b\u696d\u6240\u5225\u5185\u8a33\u300d\u30fb\u30fb\u30fb\u300c\u4f7f\u7528\u5efa\u7269\u306e\u5ef6\u9762\u7a4d\u300d\u6b04\u306e\u524a\u9664\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u300c\u96d1\u76ca\u3001\u96d1\u640d\u5931\u7b49\u300d\u30fb\u30fb\u30fb\u571f\u5730\u58f2\u5374\u640d\u76ca\u306e\u8a18\u8f09\u3092\u4e0d\u8981\u3068\u3059\u308b\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u5185\u8a33\u66f8\u3068\u306e\u91cd\u8907\u8a18\u8f09\u306e\u6392\u9664\uff09\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u898b\u76f4\u3057\u5f8c\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h022.pdf\" target=\"_blank\">\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8<\/a>\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\"> 2019\u5e74\uff14\u6708\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u7533\u544a\u304b\u3089<\/span>\u4f7f\u7528\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u7c21\u7d20\u5316\uff08\u66f8\u9762\u7533\u544a\u3082\u540c\u69d8\uff09\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=\"http:\/\/www.e-tax.nta.go.jp\/hojin\/gimuka\/kansoka.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-162145\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/10\/eTaxqa10-2.png\" alt=\"\" width=\"2369\" height=\"1551\" \/><\/a><\/p>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.e-tax.nta.go.jp\/hojin\/gimuka\/kansoka.pdf\" target=\"_blank\">e-Tax\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\uff09<\/span><\/p>\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=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/kaisei\/180629\/index.htm\" target=\"_blank\">\u300c\u6cd5\u4eba\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7533\u8acb\u3001\u5c4a\u51fa\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\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>\u30fb\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\u3067\u9001\u4fe1\u3057\u305f\u6dfb\u4ed8\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u7d19\u306e\u539f\u672c\u66f8\u985e\u3092\u5ec3\u68c4\u3067\u304d\u308b\u3068\u3044\u3046\u306e\u306f\u672c\u5f53\u3067\u3059\u304b\u3002<br \/>\n\u30fb\u300c\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u7c21\u7d20\u5316\u300d\u3068\u306f\u3069\u3046\u3044\u3046\u3082\u306e\u3067\u3059\u304b\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":[456,455,332,477,437],"backnumber":[1969],"series":[832],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 11:51:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/162135"}],"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=162135"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/162135\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=162135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=162135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=162135"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=162135"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=162135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}