{"id":182171,"date":"2019-07-22T14:17:31","date_gmt":"2019-07-22T05:17:31","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=182171"},"modified":"2019-07-22T14:16:03","modified_gmt":"2019-07-22T05:16:03","slug":"corporation-report-124","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-124\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u50cd\u304d\u65b9\u6539\u9769\u306e\u63a8\u9032\u306b\u8cc7\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u516c\u8868\uff5e\u5927\u7db1\u3067\u306f\u300c\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306e\u7bc4\u56f2\u306e\u660e\u78ba\u5316\u300d\u3068\u8a18\u8f09\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\u7a0e\u5e81\u3001\u50cd\u304d\u65b9\u6539\u9769\u306e\u63a8\u9032\u306b\u8cc7\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5927\u7db1\u3067\u306f\u300c\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306e\u7bc4\u56f2\u306e\u660e\u78ba\u5316\u300d\u3068\u8a18\u8f09\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u9069\u7528\u671f\u9650\u304c2021\u5e74\uff13\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u305f\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u300d\uff08\u63aa\u6cd542\u306e12\u306e\uff14\uff09\u306f\u3001\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u300c\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306e\u7bc4\u56f2\u306e<span style=\"border-bottom: double 3px #B22222;\">\u660e\u78ba\u5316<\/span>\u53ca\u3073<span style=\"border-bottom: double 3px #B22222;\">\u9069\u6b63\u5316<\/span>\u3092\u884c\u3046\u300d\u65e8\u304c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2019\/31taikou_03.htm#03_02\" target=\"_blank\">\u660e\u8a18\u3055\u308c\u3066\u3044\u305f<\/a>\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061\u300c\u9069\u6b63\u5316\u300d\u306b\u3064\u3044\u3066\u306f<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u3001\u767a\u96fb\u8a2d\u5099\u306e\u3046\u3061\u8ca9\u58f2\u7528\u306e\u96fb\u6c17\u91cf\u304c\u7dcf\u767a\u96fb\u91cf\u306e\uff12\u5206\u306e\uff11\u8d85\u3068\u306a\u308b\u3082\u306e\u3092\u5bfe\u8c61\u304b\u3089\u9664\u5916\uff5e\u7d4c\u55b6\u5f37\u5316\u6cd5\u306e\u6539\u6b63\u7701\u4ee4\u53ca\u3073\u544a\u793a\u6848\u304c\u30d1\u30d6\u30b3\u30e1\u306b\u4ed8\u3055\u308c\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-114\/\" target=\"_blank\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u3001\u767a\u96fb\u3057\u305f\u96fb\u6c17\u306e\u4e00\u90e8\u3092\u8ca9\u58f2\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u767a\u96fb\u8a2d\u5099\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066\u4e00\u5b9a\u306e\u5236\u7d04\u3092\u8a2d\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306e\u6539\u6b63\u7701\u4ee4\u53ca\u3073\u95a2\u9023\u544a\u793a\u304c\u30d1\u30d6\u30b3\u30e1\u3092\u7d4c\u3066<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/kanpou.npb.go.jp\/old\/20190329\/20190329t00005\/20190329t000050744f.html\" target=\"_blank\">\uff13\u670829\u65e5\u306b\u516c\u5e03<\/a>\u3001\uff14\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u300c\u660e\u78ba\u5316\u300d\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2019\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=22\" target=\"_blank\">\u7d4c\u6e08\u7523\u696d\u7701\u8cc7\u6599<\/a>\u306b\u304a\u3044\u3066\u3001\u300c\u50cd\u304d\u65b9\u6539\u9769\u306b\u8cc7\u3059\u308b\u8a2d\u5099\uff08\u4f11\u61a9\u5ba4\u306b\u8a2d\u7f6e\u3055\u308c\u308b\u51b7\u6696\u623f\u8a2d\u5099\u3084\u4f5c\u696d\u5834\u306b\u8a2d\u7f6e\u3055\u308c\u308b\u30c6\u30ec\u30ef\u30fc\u30af\u7528\uff30\uff23\u7b49\uff09\u3082\u672c\u7a0e\u5236\u63aa\u7f6e\u306e\u9069\u7528\u5bfe\u8c61\u3067\u3042\u308b\u3053\u3068\u3092\uff31\uff06\uff21\u96c6\u7b49\u3092\u901a\u3058\u3066\u660e\u78ba\u5316\u3002\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u56fd\u7a0e\u5e81\u306f\uff17\u670811\u65e5\u4ed8\u3067\u3001\u95a2\u9023\u3059\u308b\u4e0b\u8a18\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30fb\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/04\/16.htm\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u53d6\u5f97\u3092\u3057\u305f\u50cd\u304d\u65b9\u6539\u9769\u306b\u8cc7\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff14\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\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\uff11\uff09<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u5e81\u306e\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7279\u4f8b\u306b\u95a2\u3059\u308bQ&amp;A\u96c6\u300d\u306f<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/2019\/190716kyokaqanda.pdf\" target=\"_blank\">\uff17\u670816\u65e5\u4ed8\u3067\u66f4\u65b0<\/a>\u3055\u308c\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7279\u4f8b\u306e\u9069\u7528\u7d42\u4e86\u3084\u4e0a\u8a18\u58f2\u96fb\u306b\u4fc2\u308b\u8a18\u8f09\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u516c\u8868\u3055\u308c\u305f\u4e8b\u4f8b\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u4e0a\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306b\u57fa\u3065\u3044\u3066\u300c\u50cd\u304d\u65b9\u6539\u9769\u306e\u63a8\u9032\u306b\u8cc7\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u300d\u3092\u53d6\u5f97\u3057\u6307\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u3001\u3053\u308c\u3089\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u304c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff14\u306b\u5b9a\u3081\u308b\u751f\u7523\u7b49\u8a2d\u5099\u3092\u69cb\u6210\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u304b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3068\u3044\u3046\u7167\u4f1a\u306b\u5bfe\u3057\u3001\u3053\u308c\u3089\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u3001\u751f\u7523\u7b49\u8a2d\u5099\u3092\u69cb\u6210\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u65e8\u306e\u56de\u7b54\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306e\u9069\u7528\u8981\u4ef6\u3067\u3042\u308b\u4e00\u5b9a\u306e\u91d1\u984d\u8981\u4ef6\u53ca\u3073\u8ca9\u58f2\u6642\u671f\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u524d\u63d0\u3002<\/span><\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306b\u304a\u3051\u308b\u300c\u50cd\u304d\u65b9\u6539\u9769\u306e\u63a8\u9032\u306b\u8cc7\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u300d\u306e\u4f8b\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\uff11<\/span>\u3000\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u306e\u4f8b<\/strong><\/p>\n<p style=\"padding-left: 15px;\"><span style=\"border-bottom: solid 1px #B22222;\">\u751f\u7523\u7b49\u6d3b\u52d5\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u308b\u5de5\u5834\u3001\u5e97\u8217\u3001\u4f5c\u696d\u5834\u7b49\u306e\u4e2d\u306b\u8a2d\u7f6e\u3055\u308c\u308b\u65bd\u8a2d<\/span>\uff08\u98df\u5802\u3001\u4f11\u61a9\u5ba4\u3001\u66f4\u8863\u5ba4\u3001\u30ed\u30c3\u30ab\u30fc\u30eb\u30fc\u30e0\u3001\u30b7\u30e3\u30ef\u30fc\u30eb\u30fc\u30e0\u3001\u4eee\u7720\u5ba4\u3001\u30c8\u30a4\u30ec\u7b49\uff09\u306b\u4fc2\u308b\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\uff08\u96fb\u6c17\u8a2d\u5099\u3001\u7d66\u6392\u6c34\u8a2d\u5099\u3001\u51b7\u6696\u623f\u8a2d\u5099\u3001\u53ef\u52d5\u5f0f\u9593\u4ed5\u5207\u308a\u7b49\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\uff12<\/span>\u3000\u5668\u5177\u53ca\u3073\u5099\u54c1\u306e\u4f8b<\/strong><\/p>\n<p style=\"padding-left: 15px;\">\u5de5\u5834\u3001\u5e97\u8217\u3001\u4f5c\u696d\u5834\u7b49\u3067\u884c\u3046<span style=\"border-bottom: solid 1px #B22222;\">\u751f\u7523\u7b49\u6d3b\u52d5\u306e\u305f\u3081\u306b\u53d6\u5f97\u3055\u308c\u308b<\/span>\u3082\u306e\u3067\u3001\u305d\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u751f\u7523\u7b49\u6d3b\u52d5\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u308b<\/span>\u5668\u5177\u5099\u54c1\uff08\u30c6\u30ec\u30ef\u30fc\u30af\u7528\u96fb\u5b50\u8a08\u7b97\u6a5f\u7b49\uff09\u3001\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\uff08\u30c6\u30ec\u30d3\u4f1a\u8b70\u30b7\u30b9\u30c6\u30e0\u3001\u52e4\u6020\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u7b49\uff09<\/p>\n<\/div>\n<p>\u306a\u304a\u300c\u751f\u7523\u7b49\u8a2d\u5099\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905442\u306e12\u306e\uff14\uff0d\uff12\u306b\u3042\u308b\u901a\u308a\u300c\u751f\u7523\u7b49\u6d3b\u52d5\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u300d\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4e0a\u8a18\u306e\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u4f8b\u300d\u3067\u3082<span style=\"color: #b22222;\"><strong>\uff11<\/strong><\/span>\u30fb<span style=\"color: #b22222;\"><strong>\uff12<\/strong><\/span>\u5171\u306b\u300c\u751f\u7523\u7b49\u6d3b\u52d5\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u308b\u300d\u3068\u3044\u3046\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff08\u751f\u7523\u7b49\u8a2d\u5099\u306e\u7bc4\u56f2\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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#B22222;\">\u72ec\u7acb\u3057\u305f<\/span>\u798f\u5229\u539a\u751f\u65bd\u8a2d\uff08\u5efa\u7269\uff09\u306e\u4e2d\u306b\u8a2d\u7f6e\u3055\u308c\u308b\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3084\u5668\u5177\u53ca\u3073\u5099\u54c1\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u798f\u5229\u539a\u751f\u65bd\u8a2d\uff08\u5efa\u7269\uff09\u306f<span style=\"border-bottom: double 3px #B22222;\">\u4e00\u822c\u306b\u751f\u7523\u7b49\u8a2d\u5099\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093<\/span>\u306e\u3067\u3001\u305d\u306e\u4e2d\u306b\u8a2d\u7f6e\u3055\u308c\u308b\u5668\u5177\u53ca\u3073\u5099\u54c1\u7b49\u81ea\u4f53\u304c\u751f\u7523\u7b49\u8a2d\u5099\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3092\u9664\u304d\u3001<span style=\"border-bottom: double 3px #B22222;\">\u751f\u7523\u7b49\u8a2d\u5099\u3092\u69cb\u6210\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044<\/span>\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u300d\u3068\u306e\u6ce8\u610f\u4e8b\u9805\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u751f\u7523\u7b49\u8a2d\u5099\u3092\u69cb\u6210\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u306e\u4ed6\u306b\u3082\u3001\u5bfe\u8c61\u8a2d\u5099\u3054\u3068\u306e\u91d1\u984d\u8981\u4ef6\uff08\u4f8b\uff1a\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u306e\u5834\u5408\u30fb\u30fb\u30fb60\u4e07\u5186\u4ee5\u4e0a\uff09\u3084\u4e00\u5b9a\u4ee5\u4e0a\u306e\u751f\u7523\u6027\uff08\uff21\u578b\uff09\u53c8\u306f\u6295\u8cc7\u5229\u76ca\u7387\uff08\uff22\u578b\uff09\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u4e0a\u8a18\u306e\u300c\u50cd\u304d\u65b9\u6539\u9769\u306e\u63a8\u9032\u306b\u8cc7\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u300d\u306e\u4f8b\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u304c\u3059\u3079\u3066\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u70b9\u306b\u3082\u7559\u610f\u3057\u305f\u3044\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\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\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\/taxes\/shiraberu\/taxanswer\/hojin\/5434.htm\" target=\"_blank\">No.5434\u3000\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\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=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/\" target=\"_blank\">\u7d4c\u55b6\u30b5\u30dd\u30fc\u30c8\u300c\u7d4c\u55b6\u5f37\u5316\u6cd5\u306b\u3088\u308b\u652f\u63f4\u300d<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306e\u65bd\u884c\uff082016.7.1\uff09\u304b\u3089\uff13\u5e74\u304c\u7d4c\u904e\u3057\u305f\u3053\u3068\u3092\u53d7\u3051\u3001\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u3046\u3061\u8a08\u753b\u306e\u5b9f\u65bd\u671f\u9593\u304c\u6e80\u4e86\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u5b9f\u65bd\u671f\u9593\u306e\u5ef6\u9577\u3084\u518d\u5ea6\u65b0\u898f\u7533\u8acb\u3092\u884c\u3046\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u5e81\u306f\u4e0b\u8a18\u306e\u901a\u308a\u6ce8\u610f\u559a\u8d77\u3092\u884c\u3063\u3066\u3044\u308b\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=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/manryou.html\" target=\"_blank\">\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306e\u5b9f\u65bd\u671f\u9593\u304c\u6e80\u4e86\u3059\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4eca\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u9069\u7528\u671f\u9650\u304c2021\u5e74\uff13\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u305f\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u300d\uff08\u63aa\u6cd542\u306e12\u306e\uff14\uff09\u306f\u3001\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u300c\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306e\u7bc4\u56f2\u306e\u660e\u78ba\u5316\u53ca\u3073\u9069\u6b63\u5316\u3092\u884c\u3046\u300d\u65e8\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u305f\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":[370,185,177,167,179,289],"tags":[115,426,474,483,454],"backnumber":[2003],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-13 00:49:02","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/182171"}],"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=182171"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/182171\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=182171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=182171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=182171"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=182171"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=182171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}