{"id":165144,"date":"2018-12-20T10:19:48","date_gmt":"2018-12-20T01:19:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=165144"},"modified":"2021-09-22T11:29:19","modified_gmt":"2021-09-22T02:29:19","slug":"tax-article-300","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-300\/","title":{"rendered":"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u300d\uff0d\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u7a0e\u6cd5<span style=\"font-size: 18px;\">\u306e<\/span>\u57fa\u790e\u7406\u8ad6<\/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\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5927\u962a\u5927\u5b66\u5927\u5b66\u9662\u9ad8\u7b49\u53f8\u6cd5\u7814\u7a76\u79d1\u6559\u6388<br \/>\n<strong>\u8c37\u53e3\u3000\u52e2\u6d25\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p><a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u8981\u4ef6\u88c1\u91cf\u306e\u7d50\u679c\u7684\u5bb9\u8a8d\u300d\uff0d\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u306e\u30d1\u30e9\u30c9\u30c3\u30af\u30b9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-295\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u3001\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u306e\u30d1\u30e9\u30c9\u30c3\u30af\u30b9\u3092\u8ad6\u3058\u3001\u305d\u306e\u514b\u670d\u306e\u8a66\u307f\u306e\uff11\u3064\u3068\u3057\u3066\u3001\u6700\u5f8c\u306b\uff08<strong>\u2163<\/strong>\uff09\u3001\u8ab2\u7a0e\u51e6\u5206\u53d6\u6d88\u8a34\u8a1f\u306b\u304a\u3051\u308b\u5f53\u4e8b\u8005\u9593\u306e\u300c<strong>\u5bfe\u7b49\u306a\u653b\u6483\u9632\u5fa1<\/strong>\u300d\u306b\u3064\u3044\u3066\u305d\u306e\u91cd\u8981\u6027\u3092\u8aac\u3044\u305f\u304c\u3001\u4eca\u56de\u306f\u3001\u4e89\u8a1f\u624b\u7d9a\u3092\u542b\u3080\u79df\u7a0e\u624b\u7d9a\u5168\u822c\u306b\u3064\u3044\u3066\u3001\u624b\u7d9a\u5f53\u4e8b\u8005\u3068\u3057\u3066\u306e<strong>\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u5bfe\u7b49\u6027<\/strong>\u304c\u3001<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u8981\u4ef6\u88c1\u91cf\u306e\u7d50\u679c\u7684\u5bb9\u8a8d\u300d\uff0d\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u306e\u30d1\u30e9\u30c9\u30c3\u30af\u30b9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-295\/\" target=\"_blank\">\u524d\u56de<\/a><strong>\u2162\uff11<\/strong>\u3067\u307f\u305f\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u304b\u3089\u8981\u8acb\u3055\u308c\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f<strong>\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020<\/strong>\u3068\u3057\u3066\u3042\u308b\u7a0b\u5ea6\u306f\u5177\u4f53\u5316\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8ff0\u3079\u305f\u4e0a\u3067\u3001\u305d\u306e\u5bfe\u7b49\u6027\u3084\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\u304c\u3001\u539f\u7406\u7684\u306b\u306f\u3001<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u53b3\u683c\u3055\u300d\uff0d\u300c\u81ea\u5f8b\u7684\u300d\u53b3\u683c\u3055\u3068\u300c\u4ed6\u5f8b\u7684\u300d\u53b3\u683c\u3055\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-288\/\" target=\"_blank\">\u524d\u3005\u56de<\/a>\u30fb<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u8981\u4ef6\u88c1\u91cf\u306e\u7d50\u679c\u7684\u5bb9\u8a8d\u300d\uff0d\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u306e\u30d1\u30e9\u30c9\u30c3\u30af\u30b9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-295\/\" target=\"_blank\">\u524d\u56de<\/a>\u3067\u307f\u3066\u304d\u305f\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u306b\u3088\u3063\u3066\u6b63\u5f53\u5316\u3055\u308c\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #333399;\">\u301027\u3011<\/span>\uff1d\u62d9\u8457\u300e<a title=\"\u5f18\u6587\u5802\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.koubundou.co.jp\/book\/b590064.html\" target=\"_blank\">\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\u3014\u7b2c\uff16\u7248\u3015<\/a>\u300f\uff08\u5f18\u6587\u5802\u30fb2018\u5e74\uff09\u306e\u6b04\u5916\u756a\u53f7\u3002\u4ee5\u4e0b\u540c\u3058\uff09\u3002<\/p>\n<p>\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u306b\u3044\u3046\u9069\u6b63\u624b\u7d9a\u306a\u3044\u3057\u624b\u7d9a\u306e\u9069\u6b63\u3055\u306f\u3001\u79df\u7a0e\u624b\u7d9a\u306b\u304a\u3051\u308b\u4e21\u5f53\u4e8b\u8005\uff08\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\uff09\u306e\u624b\u7d9a\u6cd5\u4e0a\u306e\u95a2\u4fc2\u304c<strong>\u5bfe\u79f0\u7684\u30fb\u5bfe\u7b49\u306a\u6a29\u5229\u7fa9\u52d9\u306e\u95a2\u4fc2\uff08\u6cd5\u5f8b\u95a2\u4fc2\uff09<\/strong>\u3068\u3057\u3066\u69cb\u6210\u3055\u308c\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3059\u306a\u308f\u3061\u3001<strong>\u79df\u7a0e\u624b\u7d9a\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u6a29\u5229\u7fa9\u52d9\u306e\u5bfe\u7b49\u6027<\/strong>\u3053\u305d\u304c\u3001\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u306e\u8981\u8acb\u3059\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3053\u306e\u3053\u3068\u3092\u3088\u308a\u4e00\u822c\u5316\u3059\u308c\u3070\u3001\u516c\u6b63\u306a\u88c1\u5224\u3092\u53d7\u3051\u308b\u6a29\u5229\uff08\u61b2\u6cd532\u6761\uff09\u306e\u4fdd\u969c\u306e\u4e0b\u3067\u69cb\u7bc9\u3055\u308c\u305f\u88c1\u5224\u5236\u5ea6\u306b\u304a\u3051\u308b\u4e21\u5f53\u4e8b\u8005\u306e\u624b\u7d9a\u7684\u6a29\u5229\u7fa9\u52d9\u306e\u5bfe\u7b49\u6027\u3092\u30e2\u30c7\u30eb\u3068\u3057\u3066\u3001\u79df\u7a0e\u624b\u7d9a\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u95a2\u4fc2\u3092\u69cb\u6210\u3059\u308b\u3053\u3068\u304c\u3001\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u306e\u8981\u8acb\u3067\u3042\u308b\u3068\u3044\u3063\u3066\u3082\u3088\u304b\u308d\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u610f\u7fa9\u3068\u5206\u985e\u300d\uff0d\u9023\u8f09\u306e\u300c\u30d7\u30e9\u30c3\u30c8\u30db\u30fc\u30e0\u300d\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-276\/\" target=\"_blank\">\u7b2c\uff11\u56de<\/a><strong>\u2162\uff12<\/strong>\u3001<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u53b3\u683c\u3055\u300d\uff0d\u300c\u81ea\u5f8b\u7684\u300d\u53b3\u683c\u3055\u3068\u300c\u4ed6\u5f8b\u7684\u300d\u53b3\u683c\u3055\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-288\/\" 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title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u53b3\u683c\u3055\u300d\uff0d\u300c\u81ea\u5f8b\u7684\u300d\u53b3\u683c\u3055\u3068\u300c\u4ed6\u5f8b\u7684\u300d\u53b3\u683c\u3055\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-288\/\" target=\"_blank\">\u7b2c\uff13\u56de<\/a><strong>\u2162<\/strong>\u3067\u8ff0\u3079\u305f\u304c\u3001\u79df\u7a0e\u6a29\u529b\u95a2\u4fc2\u8aac\u306b\u57fa\u3065\u3044\u3066\u79df\u7a0e\u6cd5\u5f8b\u95a2\u4fc2\u306e\u660e\u78ba\u5316\u3092\u56f3\u308b\u3053\u3068\u306f\u59a5\u5f53\u3067\u306a\u3044\u3002\u3068\u3044\u3046\u306e\u3082\u3001\u79df\u7a0e\u6a29\u529b\u95a2\u4fc2\u8aac\u306f\u79df\u7a0e\u6cd5\u5f8b\u95a2\u4fc2\u3092\u6a29\u529b\u95a2\u4fc2\uff08\u56fd\u5bb6\u306e\u512a\u8d8a\u7684\u5730\u4f4d\u306b\u57fa\u3065\u304f\u56fd\u6c11\u306b\u5bfe\u3059\u308b\u4e00\u65b9\u7684\u652f\u914d\u95a2\u4fc2\uff09\u3068\u3057\u3066\u6349\u3048\u308b\u8003\u3048\u65b9\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u6a29\u5229\u7fa9\u52d9\u306e\u5bfe\u7b49\u6027\u3084\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\u3092\u6b63\u5f53\u5316\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u3067\u3042\u308b\u304b\u3089\u3067\u3042\u308b\u3002\u79df\u7a0e\u6a29\u529b\u95a2\u4fc2\u8aac\u306f\u3001\u3080\u3057\u308d\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u3092\u6a29\u5229\u7fa9\u52d9\u306e\u975e\u5bfe\u79f0\u7684\uff08\u7247\u9762\u7684\u30fb\u4e00\u65b9\u7684\uff09\u306a\u5236\u5ea6\u3068\u307f\u308b\u524d\u8a18\u306e\u898b\u65b9\u306b\u99b4\u67d3\u307f\u3084\u3059\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u306f\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u6a29\u5229\u7fa9\u52d9\u306e\u5bfe\u7b49\u6027\u3084\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\u3092\u6b63\u5f53\u5316\u3059\u308b\u306e\u306b\u9069\u3057\u305f\u8003\u3048\u65b9\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u7684\u69cb\u6210<\/strong><\/h4>\n<p>\u305d\u3082\u305d\u3082\u3001\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u306b\u3088\u308c\u3070\u3001\u79df\u7a0e\u6cd5\u5f8b\u95a2\u4fc2\u306f\u516c\u6cd5\u4e0a\u306e\u50b5\u6a29\u50b5\u52d9\u95a2\u4fc2\u3068\u3057\u3066\u6349\u3048\u3089\u308c\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306f\u305d\u306e\u5185\u5bb9\u3092\u5b9a\u3081\u308b\u6cd5\u5f8b\u8981\u4ef6\uff08\u8ab2\u7a0e\u8981\u4ef6\uff09\u306e\u5145\u8db3\u306b\u3088\u3063\u3066\u6cd5\u5f8b\u4e0a\u5f53\u7136\u306b\u6210\u7acb\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u308b\u3002\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u7acb\u306b\u95a2\u3059\u308b\u3053\u306e\u3088\u3046\u306a\u6cd5\u7684\u69cb\u6210\uff08<strong>\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u7684\u69cb\u6210<\/strong>\u3002<span style=\"color: #333399;\">\u301088\u3011<\/span>\uff09\u304b\u3089\u3059\u308b\u3068\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u7acb\u306e\u9818\u57df\u3067\u306f\u3001\u79df\u7a0e\u6a29\u529b\u95a2\u4fc2\u8aac\u306b\u3088\u308b\u5834\u5408\u3068\u7570\u306a\u308a\u3001\u7a0e\u52d9\u5b98\u5e81\u306e\uff08\u5275\u8a2d\u7684\u30fb\u5f62\u6210\u7684\u306a\uff09\u88c1\u91cf\u884c\u70ba\u306e\u4ecb\u5165\u3059\u308b\u4f59\u5730\u304c\u5b8c\u5168\u306b\u6392\u9664\u3055\u308c\uff08\u9808\u8c9d\u30fb\u524d\u63b2\uff2515\u9801\u306b\u3088\u308c\u3070\u300c\u307e\u3060\u50b5\u6a29\u8005\u305f\u308b\u56fd\u3082\u3001\u307e\u3057\u3066\u3044\u308f\u3093\u3084\u3001\u7a0e\u52d9\u7f72\u3082\u3001\u305d\u3053\u306b\u306f\u9854\u3092\u51fa\u3057\u3066\u3053\u306a\u3044\u300d\u3068\u3055\u308c\u308b\uff09\u3001\u3057\u305f\u304c\u3063\u3066\u3001<strong>\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u306b\u57fa\u3065\u304f\u8ab2\u7a0e<\/strong>\u3068\u3044\u3046\u610f\u5473\u3067\u306e\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\uff08\u5408\u6cd5\u6027\u306e\u539f\u5247\uff09\u304c\u5b8c\u5168\u306b\u5b9f\u73fe\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\uff08<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u53b3\u683c\u3055\u300d\uff0d\u300c\u81ea\u5f8b\u7684\u300d\u53b3\u683c\u3055\u3068\u300c\u4ed6\u5f8b\u7684\u300d\u53b3\u683c\u3055\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-288\/\" target=\"_blank\">\u7b2c\uff13\u56de<\/a><strong>\u2162<\/strong>\u53c2\u7167\uff09\u3002\u3053\u306e\u3053\u3068\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u7acb\u306b\u95a2\u3057\u3066\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u306f\u300c<strong>\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u306b\u670d\u3059\u308b\u8005<\/strong>\u300d\u3068\u3057\u3066\u5bfe\u7b49\u306e\u5730\u4f4d\u306b\u3042\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3002<\/p>\n<p>\u56fd\u7a0e\u901a\u5247\u6cd515\u6761\uff11\u9805\u306f\u3001\u300c\u56fd\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\uff08\uff65\uff65\uff65\uff65\uff65\uff65\uff09\u304c\u6210\u7acb\u3059\u308b\u5834\u5408\u300d\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u3092\u5b9a\u3081\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u3053\u3068\u306f\u3001\u3053\u306e\u898f\u5b9a\u304c\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u7acb\u306b\u95a2\u3059\u308b\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u7684\u69cb\u6210\u3092\u524d\u63d0\u3068\u3057\u3066\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u3092\u5b9a\u3081\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3068\u89e3\u3055\u308c\u308b\u3002\u3064\u307e\u308a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u3082\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u306b\u57fa\u3065\u3044\u3066\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3068\u89e3\u3055\u308c\u308b\u306e\u3067\u3042\u308b\u3002\u3053\u306e\u3088\u3046\u306a<strong>\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u306b\u95a2\u3059\u308b\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u7684\u69cb\u6210<\/strong>\uff08<span style=\"color: #333399;\">\u3010118\u3011<\/span>\uff09\u306b\u3088\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u306b\u95a2\u3057\u3066\u3082\u3001\u300c\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u306b\u670d\u3059\u308b\u8005\u300d\u3068\u3057\u3066\u5bfe\u7b49\u306e\u5730\u4f4d\u306b\u3042\u308b\u3002<\/p>\n<p>\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u306b\u95a2\u3057\u3066\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u304c\u300c\u8ab2\u7a0e\u8981\u4ef6\u306b\u670d\u3059\u308b\u8005\u300d\u3068\u3057\u3066\u5bfe\u7b49\u306e\u5730\u4f4d\u306b\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u4e21\u8005\u3068\u3082\u306b\u5bfe\u7b49\u306a\u7acb\u5834\u3067\u3001\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u306b\u3088\u3063\u3066\u6cd5\u5f8b\u4e0a\u5f53\u7136\u306b\u6210\u7acb\u3057\u305f\u7d0d\u7a0e\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5185\u5bb9\u3069\u304a\u308a\u306b\uff08\u6b63\u3057\u304f\uff09\u8ab2\u7a0e\u8981\u4ef6\u4e8b\u5b9f\u3092\u8a8d\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3002\u3053\u306e\u8981\u8acb\uff08<strong>\u5b9f\u4f53\u7684\u771f\u5b9f\u4e3b\u7fa9<\/strong>\u3002<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u8981\u4ef6\u88c1\u91cf\u306e\u7d50\u679c\u7684\u5bb9\u8a8d\u300d\uff0d\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u306e\u30d1\u30e9\u30c9\u30c3\u30af\u30b9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-295\/\" target=\"_blank\">\u524d\u56de<\/a><strong>\u2161<\/strong>\uff09\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7d0d\u7a0e\u8005\u3082\u7a0e\u52d9\u5b98\u5e81\u3082\u78ba\u5b9a\u6a29\u3092\u3082\u3064\u3068\u540c\u6642\u306b\u78ba\u5b9a\u7fa9\u52d9\u3092\u8ca0\u3046\u3053\u3068\u3068\u3057\u3001\u3082\u3063\u3066\u5bfe\u7b49\u306e\u7acb\u5834\u3067\u76f8\u4e92\u306b\u30c1\u30a7\u30c3\u30af\u3057\u5408\u3044\u306a\u304c\u3089\u8ab2\u7a0e\u8981\u4ef6\u4e8b\u5b9f\u306e\u6b63\u3057\u3044\u8a8d\u5b9a\u3092\u8ffd\u6c42\u3057\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u56fd\u7a0e\u901a\u5247\u6cd5\u304c\u4ee5\u4e0a\u3067\u8ff0\u3079\u305f\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u7acb\u53ca\u3073\u78ba\u5b9a\u306e\u5b9a\u3081\uff0815\u6761\uff11\u9805\uff09\u3092\u524d\u63d0\u306b\u3057\u3066\u78ba\u5b9a\u306e\u624b\u7d9a\u3068\u3057\u3066\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f\uff0816\u6761\uff11\u9805\uff11\u53f7\uff09\u3092\u5b9a\u3081\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3059\u308b\u3068\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u7acb\u53ca\u3073\u78ba\u5b9a\u306b\u95a2\u3059\u308b\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u7684\u69cb\u6210\u306b\u57fa\u3065\u304f\u5236\u5ea6\u3067\u3042\u308b\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<p>\u8981\u3059\u308b\u306b\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u7acb\u53ca\u3073\u78ba\u5b9a\u306b\u95a2\u3059\u308b\u79df\u7a0e\u50b5\u52d9\u95a2\u4fc2\u8aac\u7684\u69cb\u6210\u306b\u57fa\u3065\u304d\u3001\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u6a29\u5229\u7fa9\u52d9\u306e\u5bfe\u7b49\u6027\u3084\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\u3092\u5177\u4f53\u5316\u3059\u3079\u304d\u5236\u5ea6\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/noukan\/index.html\" target=\"_blank\">\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u4f1a\u5408<\/a>\u300d\u306e\u8b70\u8ad6\u7b49\u53c2\u7167\uff09\u3001\u4ee5\u4e0a\u3067\u8ff0\u3079\u305f\u8003\u3048\u65b9\u304b\u3089\u3059\u308b\u3068\u3001\u305d\u308c\u3089\u306e\u63aa\u7f6e\u304c\u904e\u5ea6\u306b\u30d1\u30bf\u30fc\u30ca\u30ea\u30ba\u30e0\u7684\u306a\u6027\u683c\u3092\u5e2f\u3073\u6c11\u4e3b\u4e3b\u7fa9\u7684\u79df\u7a0e\u89b3\u3092\u640d\u306a\u3046\u3053\u3068\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u914d\u616e\u3057\u3064\u3064\u3001\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u6a29\u5229\u7fa9\u52d9\u306e\u5bfe\u7b49\u6027\u3084\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\u3092\u5177\u4f53\u5316\u3059\u308b\u63aa\u7f6e\u3092\u624b\u7d9a\u6cd5\u4e0a\u8b1b\u3058\u3066\u3044\u304f\u3079\u304d\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eca\u56de\u306f\u3001\u304b\u3064\u3066\u516c\u8868\u3057\u305f\u62d9\u7a3f\u300c\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u306e\u6cd5\u7406\u300d\u829d\u6c60\u7fa9\u4e00\u30fb\u7530\u4e2d\u6cbb\u30fb\u5ca1\u6751\u5fe0\u751f\u7de8\u300e\u79df\u7a0e\u884c\u653f\u3068\u6a29\u5229\u4fdd\u8b77\u300f\uff08\u30df\u30cd\u30eb\u30f4\u30a1\u66f8\u623f\u30fb1995\u5e74\uff0961\u9801\u3092\u30d9\u30fc\u30b9\u306b\u3057\u3066\u3001\u305d\u306e\u5f8c\u306e\u7814\u7a76\u3082\u8e0f\u307e\u3048\u3001\u305d\u306e\u4e00\u90e8\u3092\u518d\u69cb\u6210\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\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 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