{"id":185849,"date":"2019-09-19T10:20:37","date_gmt":"2019-09-19T01:20:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=185849"},"modified":"2019-09-18T14:31:12","modified_gmt":"2019-09-18T05:31:12","slug":"tax-article-340","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-340\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c71\u56de\u3011\u300c\u5404\u5e9c\u7701\u5e81\u306e\u300c\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u300d\u3092\u6982\u89b3\u3059\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c71\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5404\u5e9c\u7701\u5e81\u306e\u300c\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u300d\u3092\u6982\u89b3\u3059\u308b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\uff18\u6708\u672b\u306b\u3001\u5404\u5e9c\u7701\u5e81\u304b\u3089\u4ee4\u548c\u6700\u521d\u3068\u306a\u308b\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u304c\u51fa\u63c3\u3063\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\u8981\u671b\u9805\u76ee\u6570\u306f\u3001\u5358\u7d14\u5408\u8a08\u3067\u3001\u56fd\u7a0e196\u9805\u76ee\u3001\u5730\u65b9\u7a0e191\u9805\u76ee\u3001\u91cd\u8907\u6392\u9664\u30d9\u30fc\u30b9\u3067\u3001\u56fd\u7a0e141\u9805\u76ee\u3001\u5730\u65b9\u7a0e141\u9805\u76ee\u3067\u3042\u3063\u305f\u3002\u306a\u304a\u3001\u5ec3\u6b62\u30fb\u7e2e\u6e1b\u9805\u76ee\u6570\u306f\u5358\u7d14\u5408\u8a08\u30fb\u91cd\u8907\u6392\u9664\u30d9\u30fc\u30b9\u3068\u3082\u306b\u3001\u56fd\u7a0e\uff12\u9805\u76ee\u3001\u5730\u65b9\u7a0e\uff13\u9805\u76ee\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u571f\u5730\u30fb\u4f4f\u5b85\u95a2\u4fc2<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u571f\u5730\u30fb\u4f4f\u5b85\u95a2\u4fc2\u306e\u671f\u9650\u5207\u308c\u63aa\u7f6e\u304c\u591a\u6570\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u56fd\u571f\u4ea4\u901a\u7701\u306e\u8981\u671b\u304c\u76ee\u7acb\u3064\u3002<!--more--><\/p>\n<p>\u307e\u305a\u3001\u56fd\u7a0e\u95a2\u4fc2\u3067\u306f\u3001\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u306e\u307f\u306a\u3089\u305a\u500b\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3082\u542b\u3081\u3066\u571f\u5730\u7b49\u306e\u8b72\u6e21\u76ca\u306b\u5bfe\u3059\u308b\u8ffd\u52a0\u8ab2\u7a0e\u5236\u5ea6\uff08\u91cd\u8ab2\uff09\u306e\u505c\u6b62\u63aa\u7f6e\u306e\u5ef6\u9577\u306f\u3082\u3068\u3088\u308a\u3001\u6240\u5f97\u7a0e\u30fb\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u53ca\u3073\u4ea4\u63db\u306e\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e\u30fb\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u30fb\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u306e\u5ef6\u9577\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306b\u304a\u3051\u308b\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u6240\u6709\u6a29\u306e\u4fdd\u5b58\u767b\u8a18\u7b49\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e\u306e\u5ef6\u9577\u306a\u3069\u304c\u8981\u671b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u5730\u65b9\u7a0e\u95a2\u4fc2\u3067\u306f\u3001\u65b0\u7bc9\u4f4f\u5b85\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6e1b\u984d\u63aa\u7f6e\u306e\u5ef6\u9577\u306f\u56fd\u571f\u4ea4\u901a\u7701\u304c\u3001\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u306e\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6e1b\u984d\u63aa\u7f6e\u306e\u5ef6\u9577\u306f\u56fd\u571f\u4ea4\u901a\u7701\u30fb\u74b0\u5883\u7701\u304c\u8981\u671b\u3057\u3066\u3044\u308b\u3002\u65e2\u5b58\u4f4f\u5b85\u306e\u8010\u9707\u30fb\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u30fb\u7701\u30a8\u30cd\u30fb\u9577\u671f\u512a\u826f\u4f4f\u5b85\u5316\u30ea\u30d5\u30a9\u30fc\u30e0\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u5ef6\u9577\u306f\u3001\u56fd\u571f\u4ea4\u901a\u7701\u306e\u4ed6\u306b\u7d4c\u6e08\u7523\u696d\u7701\u30fb\u74b0\u5883\u7701\u3082\u8981\u671b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u91d1\u878d\u95a2\u4fc2<\/strong><\/h4>\n<p>\u91d1\u878d\u5e81\u306e\u8981\u671b\u3067\u306f\u3001\u5bb6\u8a08\u306e\u5b89\u5b9a\u7684\u306a\u8cc7\u7523\u5f62\u6210\u306e\u4fc3\u9032\u3068\u7d4c\u6e08\u6210\u9577\u306b\u5fc5\u8981\u306a\u6210\u9577\u8cc7\u91d1\u306e\u4f9b\u7d66\u62e1\u5927\u306e\u4e21\u7acb\u3092\u56f3\u308b\u89b3\u70b9\u304b\u3089\u3001NISA\u5236\u5ea6\uff08\u4e00\u822c\u30fb\u30b8\u30e5\u30cb\u30a2\u30fb\u3064\u307f\u305f\u3066\uff09\u306e\u6052\u4e45\u5316\u3001\u4e2d\u3067\u3082\u3064\u307f\u305f\u3066NISA\u306b\u3064\u3044\u3066\u306f\u3001\u958b\u59cb\u6642\u671f\u306b\u304b\u304b\u308f\u3089\u305a20\u5e74\u9593\u306e\u7a4d\u7acb\u671f\u9593\u304c\u78ba\u4fdd\u3055\u308c\u308b\u3088\u3046\u5236\u5ea6\u5e74\u9650\uff082037\u5e74\uff09\u306e\u5ef6\u9577\u3092\u8981\u671b\u3057\u3066\u3044\u308b\u3002\u3055\u3089\u306b\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u898f\u7d04\u306b\u57fa\u3065\u304d\u652f\u7d66\u3059\u308b\u3001\u3064\u307f\u305f\u3066NISA \u5968\u52b1\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u67081,000 \u5186\u3092\u9650\u5ea6\u3068\u3057\u3066\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u3053\u3068\uff08\uff13\u5e74\u306e\u6642\u9650\u63aa\u7f6e\uff09\u3082\u8981\u671b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u95a2\u3057\u3066\u3001\u8ab2\u7a0e\u6642\u671f\uff08\u6b7b\u4ea1\u65e5\uff09\u306e\u524d\u5e74\u306e\u5e74\u5e73\u5747\u682a\u4fa1\u3001\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u6708\u4ee5\u524d\uff12\u5e74\u9593\u306e\u5e73\u5747\u682a\u4fa1\u3082\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u3092\u8981\u671b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6cd5\u4eba\u95a2\u4fc2<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u7d4c\u6e08\u7523\u696d\u7701\u306e\u8981\u671b\u306e\u7b46\u982d\u306b\u306f\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u63b2\u3052\u3089\u308c\u305f\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u4f01\u696d\u9593\u9023\u643a\u3092\u4fc3\u3057\u3001\u6a5f\u52d5\u7684\u306a\u4e8b\u696d\u518d\u7de8\u306e\u5186\u6ed1\u5316\u30fb\u52b9\u7387\u7684\u306a\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u3092\u5f8c\u62bc\u3057\u3059\u308b\u305f\u3081\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u3078\u306e\u52a0\u5165\u6642\u306e\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u3084\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5207\u6368\u3066\u306e\u5bfe\u8c61\u3092\u7e2e\u5c0f\u3059\u308b\u306a\u3069\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3002\u305d\u306e\u969b\u3001\u7814\u7a76\u958b\u767a\u7a0e\u5236\u3084\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u7b49\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u4e00\u4f53\u3068\u306a\u3063\u3066\u6d3b\u7528\u3055\u308c\u308b\u3079\u304d\u7a0e\u5236\u63aa\u7f6e\u306e\u53d6\u6271\u3044\u3084\u89aa\u4f1a\u793e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u53d6\u6271\u3044\u3092\u5805\u6301\u3059\u308b\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u653f\u5e9c\u7a0e\u8abf\u306e\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u4f1a\u5408\u306e<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/zeicho\/2019\/1zen24kai.html\" target=\"_blank\">\u5831\u544a\u66f8<\/a>\u3067\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u958b\u59cb\u6642\u30fb\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u3078\u306e\u52a0\u5165\u6642\u306e\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u3064\u3044\u3066\u306f\u73fe\u884c\u5236\u5ea6\u3088\u308a\u3082\u9650\u5b9a\u3059\u308b\u65b9\u5411\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u4e00\u65b9\u3001\u9023\u7d50\u7d0d\u7a0e\u958b\u59cb\u524d\u306e\u89aa\u4f1a\u793e\u306e\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u306e\u7279\u5b9a\u9023\u7d50\u5b50\u6cd5\u4eba\u3068\u540c\u69d8\u306b\u5f53\u8a72\u89aa\u4f1a\u793e\u306e\u6240\u5f97\u306e\u7bc4\u56f2\u3067\u306e\u307f\u7e70\u8d8a\u63a7\u9664\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u7814\u7a76\u958b\u767a\u7a0e\u5236\u3084\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u7b49\u306e\u9023\u7d50\u8abf\u6574\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u5225\u8a08\u7b97\u306b\u623b\u3059\u8003\u3048\u65b9\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\u5e74\u672b\u306b\u5411\u3051\u3001\u3053\u308c\u3089\u306e\u8ad6\u70b9\u306e\u5e30\u8da8\u304c\u6ce8\u76ee\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u95a2\u9023\u7a0e\u5236<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u7a0e\u5236\u95a2\u4fc2\u3067\u306f\u3001\u307e\u305a\u3001\u671f\u9650\u5207\u308c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u5ef6\u9577\u306f\u7d4c\u6e08\u7523\u696d\u7701\u30fb\u539a\u751f\u52b4\u50cd\u7701\u30fb\u7dcf\u52d9\u7701\u304b\u3089\u3001\u4ea4\u969b\u8cbb\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff08\u4e2d\u5c0f\u6cd5\u4eba\u306b\u304a\u3051\u308b\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\uff09\u63aa\u7f6e\u306e\u5ef6\u9577\u306f\u7d4c\u6e08\u7523\u696d\u7701\u30fb\u539a\u751f\u52b4\u50cd\u7701\u304b\u3089\u3001\u307e\u305f\u3001\u4e2d\u5c0f\u4f01\u696d\u30fb\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306e\u518d\u7de8\u30fb\u7d71\u5408\u7b49\u306b\u4fc2\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u5ef6\u9577\u306f\u7d4c\u6e08\u7523\u696d\u7701\u30fb\u539a\u751f\u52b4\u50cd\u7701\u30fb\u8fb2\u6797\u6c34\u7523\u7701\u304b\u3089\u51fa\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u4e2d\u5c0f\u6cd5\u4eba\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e10\u5e74\u9593\u306e\u7279\u4f8b\uff08\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\uff09\u304c\u8a2d\u3051\u3089\u308c\u3001\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u500b\u4eba\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u304c\u5275\u8a2d\u3055\u308c\u305f\u304c\u3001\u4eca\u56de\u306e\u5404\u7701\u5e81\u306e\u8981\u671b\u3067\u306f\u3001\u7b2c\u4e09\u8005\u306b\u5bfe\u3059\u308b\u4e8b\u696d\u627f\u7d99\u304c\u8ab2\u984c\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f8c\u7d99\u8005\u4e0d\u5728\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u304c\u3001\u682a\u5f0f\u8b72\u6e21\u3084\u4e8b\u696d\u8b72\u6e21\u7b49\u306e\uff2d\uff06\uff21\u3092\u884c\u3046\u969b\u306e\u8b72\u6e21\u76ca\u306b\u4fc2\u308b\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u6c42\u3081\u308b\u8981\u671b\u304c\u3001\u7d4c\u6e08\u7523\u696d\u7701\u3092\u306f\u3058\u3081\u56fd\u571f\u4ea4\u901a\u7701\u3001\u8fb2\u6797\u6c34\u7523\u7701\u3001\u539a\u751f\u52b4\u50cd\u7701\u304b\u3089\u51fa\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306b\u95a2\u3057\u3066\u3082\u3001\u6c11\u6cd5\u6539\u6b63\uff08\u907a\u7559\u5206\uff09\u3092\u8e0f\u307e\u3048\u305f\u78ba\u5b9a\u4e8b\u7531\u306e\u9069\u6b63\u5316\u7b49\u306e\u8981\u671b\u304c\u7d4c\u6e08\u7523\u696d\u7701\u304b\u3089\u51fa\u3055\u308c\u3066\u3044\u308b\u3002\u539a\u751f\u52b4\u50cd\u7701\u304b\u3089\u306f\u3001\u533b\u5e2b\u5c11\u6570\u533a\u57df\u7b49\u306b\u304a\u3051\u308b\u533b\u7642\u6cd5\u4eba\u306e\u627f\u7d99\u7a0e\u5236\u306e\u5275\u8a2d\u304c\u8981\u671b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u65e2\u5b58\u4f01\u696d\u3068\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3068\u306e\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u4fc3\u9032\u3057\u56fd\u969b\u7af6\u4e89\u529b\u3092\u5f37\u5316\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u30d9\u30f3\u30c1\u30e3\u30fc\u6295\u8cc7\u3092\u884c\u3046\u65e2\u5b58\u4f01\u696d\u306b\u5bfe\u3059\u308b\u63aa\u7f6e\u3092\u7d4c\u6e08\u7523\u696d\u7701\u304c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3068\u4e26\u3076\u91cd\u70b9\u8981\u671b\u9805\u76ee\u3068\u3057\u3066\u63b2\u3052\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u30a8\u30f3\u30b8\u30a7\u30eb\u7a0e\u5236\u306e\u8981\u4ef6\u7de9\u548c\u306f\u3001\u7d4c\u6e08\u7523\u696d\u7701\u30fb\u7dcf\u52d9\u7701\u306e\u8981\u671b\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u4f01\u696d\u95a2\u9023\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e<\/strong><\/h4>\n<p>\u6700\u3082\u591a\u304f\u306e\u7701\u5e81\u304c\u8981\u671b\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u4f01\u696d\u5e74\u91d1\u7b49\u30fb\u9000\u8077\u7b49\u5e74\u91d1\u7d66\u4ed8\u306e\u7a4d\u7acb\u91d1\u306b\u5bfe\u3059\u308b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u64a4\u5ec3\u53c8\u306f\u8ab2\u7a0e\u505c\u6b62\u63aa\u7f6e\u306e\u5ef6\u9577\u3067\u3042\u308b\u3002\u91d1\u878d\u5e81\u3001\u7d4c\u6e08\u7523\u696d\u7701\u3001\u8fb2\u6797\u6c34\u7523\u7701\u3001\u539a\u751f\u52b4\u50cd\u7701\u3001\u8ca1\u52d9\u7701\u3001\u7dcf\u52d9\u7701\u3001\u6587\u90e8\u79d1\u5b66\u7701\u304c\u305d\u308d\u3063\u3066\u8981\u671b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u3067\u306f\u3001\u4e3b\u306a\u3068\u3053\u308d\u3067\u306f\u3001\u9577\u671f\u4fdd\u6709\u571f\u5730\u7b49\u306b\u4fc2\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u63db\u7279\u4f8b\u306e\u5ef6\u9577\u304c\u56fd\u571f\u4ea4\u901a\u7701\u30fb\u7d4c\u6e08\u7523\u696d\u7701\u304b\u3089\u3001\u6d77\u5916\u6295\u8cc7\u7b49\u640d\u5931\u6e96\u5099\u91d1\u306e\u5ef6\u9577\u304c\u7d4c\u6e08\u7523\u696d\u7701\u304b\u3089\u3001\u7701\u30a8\u30cd\u518d\u30a8\u30cd\u9ad8\u5ea6\u5316\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u62e1\u5145\u30fb\u5ef6\u9577\u304c\u7d4c\u6e08\u7523\u696d\u7701\u30fb\u56fd\u571f\u4ea4\u901a\u7701\u30fb\u8fb2\u6797\u6c34\u7523\u7701\u30fb\u74b0\u5883\u7701\u304b\u3089\u8981\u671b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7dcf\u52d9\u7701\u306f\u3001\uff15\uff27\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\u3092\u65b0\u898f\u8981\u671b\u3057\u3066\u3044\u308b\u3002\u8981\u671b\u306b\u3088\u308c\u3070\u3001\u5e73\u5e74\u5ea6\u30d9\u30fc\u30b9\u306e\u6e1b\u53ce\u898b\u8fbc\u984d\u304c\u3001\u6cd5\u4eba\u7a0e\u30fb\u6240\u5f97\u7a0e\u3067220\u5104\u5186\u5f31\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306790\u5104\u5186\u5f37\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5730\u65b9\u5275\u751f\u306e\u95a2\u4fc2\u3067\u306f\u3001\u5185\u95a3\u5b98\u623f\u30fb\u5185\u95a3\u5e9c\u304c\u3001\u671f\u9650\u5207\u308c\u3068\u306a\u308b\u4f01\u696d\u7248\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306b\u3064\u3044\u3066\u3001\u63a7\u9664\u9650\u5ea6\u984d\u3092\uff12\u500d\u306b\u3059\u308b\u7b49\u3001\u5236\u5ea6\u3092\u62e1\u5145\u3057\u305f\u4e0a\u3067\u5ef6\u9577\u3059\u308b\u3088\u3046\u8981\u671b\u3057\u3066\u3044\u308b\u3002\u5730\u65b9\u62e0\u70b9\u5f37\u5316\u7a0e\u5236\u306b\u3064\u3044\u3066\u3082\u96c7\u7528\u5897\u52a0\u8981\u4ef6\u306e\u7de9\u548c\u7b49\u306e\u62e1\u5145\u3082\u542b\u3081\u5ef6\u9577\u8981\u671b\u304c\u5185\u95a3\u5e9c\u304b\u3089\u51fa\u3055\u308c\u3066\u3044\u308b\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\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\/tax_policy\/tax_reform\/outline\/fy2020\/request\/index.htm\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\uff08\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u8981\u671b\u4e8b\u9805\uff09<\/a>\u00a0\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\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/r02_youbou01.html\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\uff08\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u8981\u671b\u4e8b\u9805\uff09<\/a>\u00a0\u300d<\/p>\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>\u300c\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\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>\uff18\u6708\u672b\u306b\u3001\u5404\u5e9c\u7701\u5e81\u304b\u3089\u4ee4\u548c\u6700\u521d\u3068\u306a\u308b\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u304c\u51fa\u63c3\u3063\u305f\u3002<br \/>\n\u4eca\u56de\u306e\u8981\u671b\u9805\u76ee\u6570\u306f\u3001\u5358\u7d14\u5408\u8a08\u3067\u3001\u56fd\u7a0e196\u9805\u76ee\u3001\u5730\u65b9\u7a0e191\u9805\u76ee\u3001\u91cd\u8907\u6392\u9664\u30d9\u30fc\u30b9\u3067\u3001\u56fd\u7a0e141\u9805\u76ee\u3001\u5730\u65b9\u7a0e141\u9805\u76ee\u3067\u3042\u3063\u305f\u3002\u306a\u304a\u3001\u5ec3\u6b62\u30fb\u7e2e\u6e1b\u9805\u76ee\u6570\u306f\u5358\u7d14\u5408\u8a08\u30fb\u91cd\u8907\u6392\u9664\u30d9\u30fc\u30b9\u3068\u3082\u306b\u3001\u56fd\u7a0e\uff12\u9805\u76ee\u3001\u5730\u65b9\u7a0e\uff13\u9805\u76ee\u3067\u3042\u3063\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":[177,167,181,290],"tags":[594,543,407,343,160,310,701,641,514],"backnumber":[2012],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-27 13:26:39","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/185849"}],"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=185849"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/185849\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=185849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=185849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=185849"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=185849"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=185849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}