{"id":170741,"date":"2019-02-18T14:23:29","date_gmt":"2019-02-18T05:23:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=170741"},"modified":"2019-02-18T18:29:41","modified_gmt":"2019-02-18T09:29:41","slug":"tax-report-60","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-60\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u4f1a\u5be9\u8b70\u4e2d\u306e\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u3001\u8ca1\u52d9\u7701HP\u3067\u306f\u65b0\u65e7\u5bfe\u7167\u8868\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u7b49\u306e\u8a55\u4fa1\u306f\u76f8\u7d9a\u7a0e\u6cd5\u3067\u306e\u898f\u5b9a\u3001\u4e2d\u5c0f\u4f01\u696d\u5f37\u976d\u5316\u6cd5\u6848\u7b49\u95a2\u9023\u6cd5\u3082\u56fd\u4f1a\u5be9\u8b70\u3078\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u4f1a\u5be9\u8b70\u4e2d\u306e\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u3001\u8ca1\u52d9\u7701HP\u3067\u306f\u65b0\u65e7\u5bfe\u7167\u8868\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u7b49\u306e\u8a55\u4fa1\u306f\u76f8\u7d9a\u7a0e\u6cd5\u3067\u306e\u898f\u5b9a\u3001\u4e2d\u5c0f\u4f01\u696d\u5f37\u976d\u5316\u6cd5\u6848\u7b49\u95a2\u9023\u6cd5\u3082\u56fd\u4f1a\u5be9\u8b70\u3078\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306f\u56fd\u7a0e\uff08\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\uff09\u53ca\u3073\u5730\u65b9\u7a0e\uff08\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u7b49\uff09\u3068\u3082\u306b\u7b2c198\u56de\u901a\u5e38\u56fd\u4f1a\u3067\u306e\u5be9\u8b70\u304c\u59cb\u307e\u3063\u3066\u3044\u308b\u304c\u3001\u8ca1\u52d9\u7701\u306f\uff12\u670815\u65e5\u306b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u300d\u306e<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/about_mof\/bills\/198diet\/st310205s.htm\" target=\"_blank\">\u65b0\u65e7\u5bfe\u7167\u8868<\/a>\u3092\u516c\u8868\u3057\u305f\uff08\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u306f\u516c\u8868\u6e08\u307f\uff09\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/about_mof\/bills\/198diet\/index.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.soumu.go.jp\/menu_hourei\/k_houan.html\" target=\"_blank\">\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/a>\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8846\u8b70\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08\u8b70\u6848\u5be9\u8b70\u7d4c\u904e\u60c5\u5831\uff09<br \/>\n\u300c<a title=\"\u8846\u8b70\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.shugiin.go.jp\/internet\/itdb_gian.nsf\/html\/gian\/keika\/1DCB50E.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/a>\u300d<br \/>\n\u300c<a title=\"\u8846\u8b70\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.shugiin.go.jp\/internet\/itdb_gian.nsf\/html\/gian\/keika\/1DCB576.htm\" target=\"_blank\">\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/a>\u300d<\/p>\n<\/div><\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u53ca\u3073\u7279\u5225\u6cd5\u4eba\u8b72\u4e0e\u7a0e\u306e\u5275\u8a2d\u3001\u68ee\u6797\u74b0\u5883\u7a0e\u53ca\u3073\u68ee\u6797\u74b0\u5883\u8b72\u4e0e\u7a0e\u306e\u5275\u8a2d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u5225\u9014\u300c\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u53ca\u3073\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u8b72\u4e0e\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u6848\u300d\u300c\u68ee\u6797\u74b0\u5883\u7a0e\u53ca\u3073\u68ee\u6797\u74b0\u5883\u8b72\u4e0e\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u6848\u300d\u306b\u304a\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4e0e\u515a\u5927\u7db1\uff09\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u5275\u8a2d\u3068\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u306e\u8981\u4ef6\u898b\u76f4\u3057\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u660e\u8a18\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u9632\u707d\u30fb\u6e1b\u707d\u8a2d\u5099\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u7a0e\u5236\u306e\u5275\u8a2d\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-report-59\/\" target=\"_blank\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u306b\u4f34\u3046\u9700\u8981\u5909\u52d5\u3092\u5e73\u6e96\u5316\u3059\u308b\u305f\u3081\u81ea\u52d5\u8eca\u3084\u4f4f\u5b85\u7b49\u306e\u6d88\u8cbb\u8ca1\u306b\u4fc2\u308b\u7a0e\u5236\u63aa\u7f6e\u304c\u624b\u5f53\u3066\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4e2d\u9577\u671f\u306e\u8ab2\u984c\u3068\u3057\u3066\u6628\u5e74\u5ea6\u306e\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u7279\u4f8b\u63aa\u7f6e\u306e\u5275\u8a2d\u306b\u7d9a\u304d<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u500b\u4eba\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u5275\u8a2d\u53ca\u3073\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u306e\u898b\u76f4\u3057\uff5e\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-report-74\/\" target=\"_blank\">\u500b\u4eba\u4e8b\u696d\u8005\u5411\u3051\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u304c\u5275\u8a2d\u3055\u308c\u308b<\/a>\u3053\u3068\u3068\u306a\u308a\u3001\u6cd5\u6848\u3067\u3082\u4e0b\u8a18\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u304c\u5e73\u621031\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u5e73\u621040\u5e7412\u670831\u65e5\u307e\u3067\u306e10\u5e74\u9650\u5b9a\u3067\u65b0\u305f\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<ul>\n<li>\u7b2c70\u6761\u306e\uff16\u306e\uff18\uff08\u500b\u4eba\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\uff09\u3010<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/about_mof\/bills\/198diet\/st310205s_11-20.pdf#page=12\" target=\"_blank\">\u65b0\u65e7\u5bfe\u7167\u8868P470<\/a>\u3011<\/li>\n<li>\u7b2c70\u6761\u306e\uff16\u306e\uff19\uff08\u500b\u4eba\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff09\u3010<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/about_mof\/bills\/198diet\/st310205s_11-21.pdf#page=8\" target=\"_blank\">\u65b0\u65e7\u5bfe\u7167\u8868P486<\/a>\u3011<\/li>\n<li>\u7b2c70\u6761\u306e\uff16\u306e10\uff08\u500b\u4eba\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\uff09\u3010<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/about_mof\/bills\/198diet\/st310205s_11-21.pdf#page=9\" target=\"_blank\">\u65b0\u65e7\u5bfe\u7167\u8868P487<\/a>\u3011<\/li>\n<\/ul>\n<p>\u3053\u306e\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u9069\u7528\u3059\u308b\u969b\u306f\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u3068\u306e\u91cd\u8907\u9069\u7528\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u307b\u304b\uff08\u63aa\u6cd569\u306e\uff14\u2465\uff1a\u65b0\u8a2d\uff09\u3001\u540c\u7279\u4f8b\u3067\u306f<a title=\"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7279\u4f8b\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u300c\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u300d\u306e\u898b\u76f4\u3057\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-145\/\" target=\"_blank\">\u6628\u5e74\u5ea6\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u53ca\u3073\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u898b\u76f4\u3057<\/a>\u306b\u7d9a\u304d\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u4e00\u5b9a\u898f\u6a21\u306e\u5b85\u5730\u7b49\u3092\u9664\u5916\u3059\u308b\u7b49\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3010<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/about_mof\/bills\/198diet\/st310205s_11-19.pdf#page=13\" target=\"_blank\">\u65b0\u65e7\u5bfe\u7167\u8868P451<\/a>\u3011\u3002<\/p>\n<p>\u306a\u304a\u3001\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u305d\u306e\u524d\u63d0\u3068\u3057\u3066\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\uff08\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff09\u306b\u898f\u5b9a\u3055\u308c\u305f\u8a8d\u5b9a\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u3053\u306e\u65b0\u7a0e\u5236\u5275\u8a2d\u306b\u4f34\u3044\u8a8d\u5b9a\u8981\u4ef6\u3092\u5b9a\u3081\u305f\u540c\u6cd5\u306e\u6539\u6b63\u7701\u4ee4\u6848\u304c\uff12\u6708\uff18\u65e5\u4ed8\u3051\u3067\u30d1\u30d5\u30b3\u30e1\u306b\u4ed8\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8<br \/>\n\u300c<a title=\"\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\" href=\"http:\/\/search.e-gov.go.jp\/servlet\/Public?CLASSNAME=PCMMSTDETAIL&amp;id=640119002&amp;Mode=0\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u6848\u306b\u5bfe\u3059\u308b\u610f\u898b\u306e\u52df\u96c6\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u307e\u305f\u3001\u3053\u306e\u65b0\u7a0e\u5236\u306e\u52b9\u679c\u304c\u5341\u5206\u306b\u767a\u63ee\u3055\u308c\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u3001\u907a\u7559\u5206\u306b\u95a2\u3059\u308b\u6c11\u6cd5\u7279\u4f8b\u306e\u5bfe\u8c61\u3092\u500b\u4eba\u4e8b\u696d\u8005\u306b\u62e1\u5927\u3059\u308b\u3001\u3059\u306a\u308f\u3061\u65b0\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u500b\u4eba\u4e8b\u696d\u5f8c\u7d99\u8005\u304c\u53d6\u5f97\u3057\u305f\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u4fa1\u984d\u3092\u3001\u76f8\u7d9a\u4eba\u9593\u306e\u5408\u610f\u306b\u3088\u308a\u3001\u907a\u7559\u5206\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u3001\u4e0a\u8a18\u7701\u4ee4\u6848\u3068\u306f\u5225\u306b\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\u81ea\u4f53\u306e\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u6539\u6b63\u3092\u7e54\u308a\u8fbc\u3093\u3060\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u6d3b\u52d5\u306e\u7d99\u7d9a\u306b\u8cc7\u3059\u308b\u305f\u3081\u306e\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u300d\uff08\u4e2d\u5c0f\u4f01\u696d\u5f37\u976d\u5316\u6cd5\u6848\uff09\u304c\uff12\u670815\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/2019\/190215kaisei.htm\" target=\"_blank\">\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u6d3b\u52d5\u306e\u7d99\u7d9a\u306b\u8cc7\u3059\u308b\u305f\u3081\u306e\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u300d\u304c\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u307e\u3057\u305f<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-bottom: 3px;\">\u4e2d\u5c0f\u4f01\u696d\u5f37\u976d\u5316\u6cd5\u6848\u3067\u306f\u3082\u3046\uff11\u3064\u306e\u5927\u304d\u306a\u67f1\u3068\u3057\u3066\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306e\u6539\u6b63\u304c\u7e54\u308a\u8fbc\u307e\u308c\u3066\u304a\u308a\u3001\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u308b\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u306e\u707d\u5bb3\u306b\u5bfe\u3059\u308b\u4e8b\u524d\u5bfe\u7b56\u306e\u305f\u3081\u306e\u8a2d\u5099\u6295\u8cc7\u306b\u4fc2\u308b\u7a0e\u5236\u63aa\u7f6e\u306e\u5275\u8a2d\u53ca\u3073\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u63aa\u7f6e\u306e\u5ef6\u9577\uff5e\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-109\/\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u304c\u4e00\u5b9a\u306e\u9632\u707d\u30fb\u6e1b\u707d\u8a2d\u5099\u3092\u53d6\u5f97\u7b49\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u5236\u5ea6<\/a>\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u4e8b\u696d\u7d99\u7d9a\u529b\u5f37\u5316\u8a08\u753b\u7b49\u306e\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306b\u4fc2\u308b\u6539\u6b63\u3067\u306f\u4ed6\u306b\u3001\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u304c\u793e\u5916\u306e\u30a8\u30f3\u30b8\u30cb\u30a2\u7b49\u9ad8\u5ea6\u4eba\u6750\u3092\u6d3b\u7528\u3057\u305f\u5834\u5408\u306e<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2019\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=36\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u9069\u7528\u62e1\u5145<\/a>\u306b\u95a2\u3057\u3001\u305d\u306e\u9069\u7528\u306b\u5fc5\u8981\u306a\u4e8b\u696d\u8a08\u753b\u306e\u8a8d\u5b9a\u5236\u5ea6\u306b\u4fc2\u308b\u4e8b\u9805\u3082\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u7279\u5225\u511f\u5374\u5236\u5ea6\u306f\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306b\u304a\u3044\u3066\u63aa\u7f6e\u6cd544\u6761\u306e\uff12\uff08\u7279\u5b9a\u4e8b\u696d\u7d99\u7d9a\u529b\u5f37\u5316\u8a2d\u5099\u7b49\u306e\u7279\u5225\u511f\u5374\uff08\u6240\u5f97\u7a0e\u306f11\u6761\u306e\uff14\uff09\uff09\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3010<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/about_mof\/bills\/198diet\/st310205s_11-09.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\u5bfe\u7167\u8868P244<\/a>\u3011\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u307e\u305f\u4eca\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306f\u6c11\u6cd5\uff08\u76f8\u7d9a\u95a2\u4fc2\uff09\u306e\u6539\u6b63\u306b\u4f34\u3046\u7a0e\u5236\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u308b\u304c\u3001\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u7b49\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3001\u5927\u7db1\u516c\u8868\u6642\u70b9\u3067\u306f\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u308b\u306e\u3067\u306f\u3068\u898b\u308b\u5411\u304d\u3082\u3042\u3063\u305f\u3082\u306e\u306e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3001\u3053\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u5b9a\u3081\u305f\u76f8\u7d9a\u7a0e\u6cd5\uff08\u6848\uff09\u7b2c23\u306e\uff12\u300a\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u7b49\u306e\u8a55\u4fa1\u300b\u304c\u4e0b\u8a18\u306e\u3068\u304a\u308a\u65b0\u8a2d\u3055\u308c\u3066\u3044\u308b\u3010<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/about_mof\/bills\/198diet\/st310205s_03.pdf#page=3\" target=\"_blank\">\u65b0\u65e7\u5bfe\u7167\u8868P51<\/a>\u3011\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5730\u4e0a\u6a29\u3084\u5b9a\u671f\u91d1\u306b\u95a2\u3059\u308b\u6a29\u5229\u306a\u3069\u306f\u76f8\u7d9a\u7a0e\u6cd5\u306b\u3088\u308a\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u571f\u5730\u3084\u5bb6\u5c4b\u3001\u682a\u5f0f\u3068\u3044\u3063\u305f\u4e00\u822c\u7684\u306a\u8ca1\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u76f8\u7d9a\u7a0e\u6cd5\u7b2c23\u6761\u306e\uff12\u300a\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u7b49\u306e\u8a55\u4fa1\u300b<br \/>\n\u203b\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/h4><div class=\"toggle_content toggle_closed\">\n<p style=\"margin-bottom: 3px;\"><strong>\u76f8\u7d9a\u7a0e\u6cd5\uff08\u6848\uff09\u7b2c23\u6761\u306e\uff12\u300a\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u7b49\u306e\u8a55\u4fa1\u300b<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u4fa1\u984d\u306f\u3001\u7b2c\u4e00\u53f7\u306b\u63b2\u3052\u308b\u4fa1\u984d\u304b\u3089\u540c\u53f7\u306b\u63b2\u3052\u308b\u4fa1\u984d\u306b\u7b2c\u4e8c\u53f7\u306b\u63b2\u3052\u308b\u6570\u53ca\u3073\u7b2c\u4e09\u53f7\u306b\u63b2\u3052\u308b\u5272\u5408\u3092\u4e57\u3058\u3066\u5f97\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00\u3000\u5f53\u8a72\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5efa\u7269\u306e\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u306b\u304a\u3051\u308b\u5f53\u8a72\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306e\u6642\u4fa1\uff08\u5f53\u8a72\u5efa\u7269\u306e\u4e00\u90e8\u304c\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u53c8\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u5f53\u8a72\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u5f53\u8a72\u5efa\u7269\u3092\u305d\u306e\u914d\u5076\u8005\u3068\u5171\u6709\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5efa\u7269\u306e\u3046\u3061\u5f53\u8a72\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u90e8\u5206\u53c8\u306f\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u6301\u5206\u306e\u5272\u5408\u306b\u5fdc\u305a\u308b\u90e8\u5206\u306e\u4fa1\u984d\u3068\u3057\u3066<span 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title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u8a55\u4fa1\u65b9\u6cd5\u7b49\u3001\u76f8\u7d9a\u6cd5\u6539\u6b63\u306b\u4fc2\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\uff5e\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-report-73\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d\u3092\u53c2\u7167\uff09\u3002\u3053\u308c\u3089\u306b\u3064\u3044\u3066\u306f\u4eca\u5f8c\u306e\u653f\u7701\u4ee4\u3084\u901a\u9054\u7b49\u306e\u6539\u6b63\u52d5\u5411\u306b\u7559\u610f\u304c\u5fc5\u8981\u3060\u3002\u306a\u304a\u3001\u5927\u7db1\u3067\u306e\u8a18\u8f09\u3092\u57fa\u306b\u3057\u305f\u8a55\u4fa1\u65b9\u6cd5\u306e\u8a08\u7b97\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u306f\uff3b<a title=\"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c31\u56de\u3011\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u8ab2\u7a0e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-176\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d\u3092\u53c2\u7167\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\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>\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306f\u56fd\u7a0e\uff08\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\uff09\u53ca\u3073\u5730\u65b9\u7a0e\uff08\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\uff09\u3068\u3082\u306b\u7b2c198\u56de\u901a\u5e38\u56fd\u4f1a\u3067\u306e\u5be9\u8b70\u304c\u59cb\u307e\u3063\u3066\u3044\u308b\u304c\u3001\u8ca1\u52d9\u7701\u306f\uff12\u670815\u65e5\u306b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u300d\u306e\u65b0\u65e7\u5bfe\u7167\u8868\u3092\u516c\u8868\u3057\u305f\uff08\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u306f\u516c\u8868\u6e08\u307f\uff09\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,177,167,179,289],"tags":[407,448,483,674,349],"backnumber":[1982],"series":[825],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 01:18:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/170741"}],"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=170741"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/170741\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=170741"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=170741"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=170741"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=170741"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=170741"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}