{"id":188155,"date":"2019-11-07T10:14:11","date_gmt":"2019-11-07T01:14:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=188155"},"modified":"2019-11-13T17:54:33","modified_gmt":"2019-11-13T08:54:33","slug":"stamp-article-75","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/stamp-article-75\/","title":{"rendered":"\u3008Q\uff06A\u3009\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u89e3\u8aac\u3000\u3010\u7b2c74\u56de\u3011\u300c\u5370\u7d19\u7a0e\u7a0e\u5370\u62bc\u306a\u3064\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\">\u3008Q\uff06A\u3009<br \/>\n<strong>\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u89e3\u8aac<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c74\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5370\u7d19\u7a0e\u7a0e\u5370\u62bc\u306a\u3064\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u30fb\uff21\uff26\uff30<br \/>\n<strong>\u5c71\u7aef\u3000\u7f8e\u5fb7<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 35px; border-radius: 35px;background-color:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"text-align: center;\"><strong><span style=\"color: #3cb371; font-size: 18px;\">\u3010\u554f\u3011<\/span><\/strong><\/p>\n<\/div>\n\u682a\u5238\u7b49\u306b\u5bfe\u3059\u308b\u5370\u7d19\u7a0e\u306e\u7d0d\u4ed8\u306b\u3064\u3044\u3066\u3001\u53ce\u5165\u5370\u7d19\u306b\u3088\u308b\u3053\u3068\u306a\u304f\u7a0e\u5370\u306b\u3088\u308b\u7d0d\u4ed8\u3092\u884c\u3044\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u8acb\u6c42\u624b\u7d9a\u304d\u53ca\u3073\u8acb\u6c42\u66f8\u306e\u8a18\u5165\u65b9\u6cd5\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 35px; border-radius: 35px;background-color:#FDF5E6;color:#000000;border-color:#D2691E;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #d2691e; font-size: 18px;\"><strong>\u3010\u89e3\u7b54\u3011<\/strong><\/span><\/p>\n<\/div>\n\u5370\u7d19\u7a0e\u7a0e\u5370\u62bc\u306a\u3064\u8acb\u6c42\u306f\u3001\u53ce\u5165\u5370\u7d19\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u4ee3\u3048\u3066\u5370\u7d19\u7a0e\u984d\u3092\u73fe\u91d1\u3067\u7d0d\u4ed8\u3057\u3001\u8ab2\u7a0e\u6587\u66f8\u306b\u7a0e\u5370\u3092\u62bc\u3059\u3053\u3068\u304c\u8acb\u6c42\u3067\u304d\u308b\u898f\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/inshi\/annai\/23120071.htm\" target=\"_blank\">\u5370\u7d19\u7a0e\u7a0e\u5370\u62bc\u306a\u3064\u8acb\u6c42\u66f8<\/a>\u300d\u3092\u4f5c\u6210\u306e\u3046\u3048\u3001\u6587\u66f8\u3068\u3068\u3082\u306b\u7a0e\u5370\u62bc\u306a\u3064\u6a5f\u3092\u5099\u3048\u3066\u3044\u308b\u7a0e\u52d9\u7f72\uff08\u898f\u5247\u5225\u8868\u7b2c\u4e8c\u306b\u898f\u5b9a\u3042\u308a\u3002<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/inshi\/annai\/to_list.htm\" target=\"_blank\">\u5168\u56fd118\u7f72<\/a>\uff09\u3078\u6301\u53c2\u3057\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u306e\u3061\u3001\u7a0e\u52d9\u7f72\u7b49\u306b\u3066\u5370\u7d19\u7a0e\u984d\u3092\u7d0d\u4ed8\u5f8c\u3001\u7a0e\u5370\u62bc\u306a\u3064\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7d0d\u7a0e\u5730\u306f\u7a0e\u5370\u3092\u62bc\u3059\u3053\u3068\u3092\u8acb\u6c42\u3057\u305f\u7a0e\u52d9\u7f72\u9577\u306e\u6240\u5c5e\u3059\u308b\u7a0e\u52d9\u7f72\u306e\u7ba1\u8f44\u533a\u57df\u5185\u306e\u5834\u6240\u3092\u7d0d\u7a0e\u5730\u3068\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #b22222;\"><strong>\uff3b\u8a18\u8f09\u4f8b\uff3d<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u25ce\u5370\u7d19\u7a0e\u7a0e\u5370\u62bc\u306a\u3064\u8acb\u6c42\u66f8<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/10\/inshi_qa74-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-188198\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/10\/inshi_qa74-1.png\" alt=\"\" width=\"500\" height=\"800\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/10\/inshi_qa74-1.png 1480w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/10\/inshi_qa74-1-187x300.png 187w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/10\/inshi_qa74-1-640x1024.png 640w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25ce\u7a0e\u5370<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-188202\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/10\/inshi_qa74-2.png\" alt=\"\" width=\"263\" height=\"93\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/06\/08.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff28\uff30<\/a><\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u8acb\u6c42\u306b\u5f53\u305f\u3063\u3066\u306e\u6ce8\u610f\u70b9\u300b<\/strong><\/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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u73fe\u5b9f\u306b\u4f5c\u6210\u3055\u308c\u308b\u6bb5\u968e\u306b\u306a\u3063\u3066\u307f\u306a\u3051\u308c\u3070\u5370\u7d19\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u306a\u3044\u3088\u3046\u306a\u6587\u66f8\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u8acb\u6c42\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/inshi03\/02.htm\" target=\"_blank\">\u57fa\u901a67<\/a>\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 2px dashed #666699; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\u8acb\u6c42\u306b\u4fc2\u308b\u8ab2\u7a0e\u6587\u66f8\u306b\u4fc2\u308b\u3079\u304d\u5370\u7d19\u7a0e\u984d\u304c\u3001\u8ab2\u7a0e\u6587\u66f8\u306e\u8a18\u8f09\u91d1\u984d\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u5834\u5408\u3067\u3001\u304b\u3064\u3001\u8a18\u8f09\u91d1\u984d\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u8acb\u6c42\u306b\u4fc2\u308b\u8ab2\u7a0e\u6587\u66f8\u304c\u3001\u8acb\u6c42\u306e\u6642\u70b9\u3067\u306f\u5370\u7d19\u7a0e\u8ab2\u7a0e\u7269\u4ef6\u8868\u306e\u3044\u305a\u308c\u306e\u53f7\u306e\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u3000\u8acb\u6c42\u306b\u4fc2\u308b\u8ab2\u7a0e\u6587\u66f8\u304c\u3001\u7a0e\u5370\u3092\u660e\u78ba\u306b\u62bc\u3059\u3053\u3068\u306e\u3067\u304d\u306a\u3044\u7d19\u8cea\u3001\u5f62\u5f0f\u7b49\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff08\uff14\uff09<\/strong><\/span>\u3000\u305d\u306e\u4ed6\u5370\u7d19\u7a0e\u306e\u4fdd\u5168\u4e0a\u4e0d\u9069\u5f53\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 30px; border-radius: 30px;background-color:#F0FFFF;color:#000000;border-color:#87CEEB;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #000080; font-size: 18px;\"><strong>\u300a \u53c2 \u8003 \u300b<\/strong><\/span><\/p>\n<\/div>\n\u4e00\u62ec\u7d0d\u4ed8\u627f\u8a8d\u7533\u8acb\u306b\u4fc2\u308b\u53c2\u8003\u6761\u6587\uff08\u6cd5\uff19\u2460\u3001\u4ee4\uff16\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/inshi03\/02.htm\" target=\"_blank\">\u57fa\u901a66\uff5e68<\/a>\uff09<\/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:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u7a0e\u5370\u306b\u3088\u308b\u7d0d\u4ed8\u306e\u7279\u4f8b<\/strong>\uff08\u6cd5\uff19\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; ;padding-left: 15px;\">\u8ab2\u7a0e\u6587\u66f8\u306e\u4f5c\u6210\u8005\u306f\u3001\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u624b\u7d9a\u306b\u3088\u308a\u3001\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u7a0e\u52d9\u7f72\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3001\u5f53\u8a72\u8ab2\u7a0e\u6587\u66f8\u306b\u76f8\u5f53\u5370\u7d19\u3092\u306f\u308a\u4ed8\u3051\u308b\u3053\u3068\u306b\u4ee3\u3048\u3066\u3001\u7a0e\u5370\uff08\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u5370\u5f71\u306e\u5f62\u5f0f\u3092\u6709\u3059\u308b\u5370\u3092\u3044\u3046\u3002\u6b21\u9805\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u3092\u62bc\u3059\u3053\u3068\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u524d\u9805\u306e\u8acb\u6c42\u3092\u3057\u305f\u8005\u306f\u3001\u6b21\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u305d\u306e\u8acb\u6c42\u304c\u68c4\u5374\u3055\u308c\u305f\u5834\u5408\u3092\u9664\u304d\u3001\u5f53\u8a72\u8acb\u6c42\u306b\u4fc2\u308b\u8ab2\u7a0e\u6587\u66f8\u306b\u8ab2\u3055\u308c\u308b\u3079\u304d\u5370\u7d19\u7a0e\u984d\u306b\u76f8\u5f53\u3059\u308b\u5370\u7d19\u7a0e\u3092\u3001\u7a0e\u5370\u304c\u62bc\u3055\u308c\u308b\u6642\u307e\u3067\u306b\u3001\u56fd\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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padding-left: 15px;\">\u6cd5\u7b2c\uff19\u6761\u7b2c\uff11\u9805\u306e\u8acb\u6c42\u3092\u3057\u3088\u3046\u3068\u3059\u308b\u8005\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u8acb\u6c42\u66f8\u3092\u5f53\u8a72\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;padding-left: 15px;\">\u4e00\u3000\u8acb\u6c42\u8005\u306e\u4f4f\u6240\u3001\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u500b\u4eba\u756a\u53f7\u53c8\u306f\u6cd5\u4eba\u756a\u53f7\uff08\u500b\u4eba\u756a\u53f7\u53c8\u306f\u6cd5\u4eba\u756a\u53f7\u3092\u6709\u3057\u306a\u3044\u8005\u306b\u3042\u3063\u3066\u306f\u3001\u4f4f\u6240\u53ca\u3073\u6c0f\u540d\u53c8\u306f\u540d\u79f0\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;padding-left: 15px;\">\u4e8c\u3000\u5f53\u8a72\u8acb\u6c42\u306b\u4fc2\u308b\u8ab2\u7a0e\u6587\u66f8\u306e\u53f7\u5225\u53ca\u3073\u7a2e\u985e\u4e26\u3073\u306b\u5f53\u8a72\u7a2e\u985e\u3054\u3068\u306e\u6570\u91cf<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;padding-left: 15px;\">\u4e09\u3000\u5f53\u8a72\u8acb\u6c42\u306b\u4fc2\u308b\u8ab2\u7a0e\u6587\u66f8\u306b\u8ab2\u3055\u308c\u308b\u3079\u304d\u5370\u7d19\u7a0e\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; ;padding-left: 15px;\">\u56db\u3000\u305d\u306e\u4ed6\u53c2\u8003\u3068\u306a\u308b\u3079\u304d\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u6cd5\u7b2c\uff19\u6761\u7b2c\uff13\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u540c\u6761\u7b2c\uff11\u9805\u306e\u8acb\u6c42\u3092\u68c4\u5374\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u53ca\u3073\u305d\u306e\u7406\u7531\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u3092\u5f53\u8a72\u8acb\u6c42\u3092\u3057\u305f\u8005\u306b\u4ea4\u4ed8\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\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:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u7d0d\u4ed8\u65b9\u6cd5\u306e\u4f75\u7528\u7981\u6b62<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/inshi03\/02.htm\" target=\"_blank\">\u57fa\u901a66<\/a>\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u6cd5\u7b2c\uff19\u6761\u300a\u7a0e\u5370\u306b\u3088\u308b\u7d0d\u4ed8\u306e\u7279\u4f8b\u300b\u306e\u898f\u5b9a\u306b\u3088\u308b\u7d0d\u4ed8\u306e\u7279\u4f8b\u306f\u3001\u8ab2\u7a0e\u6587\u66f8\u306b\u76f8\u5f53\u5370\u7d19\u3092\u306f\u308a\u4ed8\u3051\u308b\u3053\u3068\u306b\u4ee3\u3048\u3066\u7a0e\u5370\u3092\u62bc\u3059\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u5370\u7d19\u3092\u306f\u308a\u4ed8\u3051\u305f\u8ab2\u7a0e\u6587\u66f8\u53c8\u306f\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306b\u3088\u308a\u5f53\u8a72\u8ab2\u7a0e\u6587\u66f8\u306b\u8ab2\u3055\u308c\u308b\u3079\u304d\u5370\u7d19\u7a0e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u8868\u793a\u3057\u3066\u7d0d\u4ed8\u5370\u3092\u62bc\u3057\u305f\u8ab2\u7a0e\u6587\u66f8\u7b49\u4ed6\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u3088\u308a\u7d0d\u4ed8\u3057\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u5370\u3092\u62bc\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\uff08\u4ed6\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u3088\u308a\u7d0d\u4ed8\u3057\u305f\u5370\u7d19\u7a0e\u306b\u3064\u3044\u3066\u904e\u8aa4\u7d0d\u306e\u51e6\u7406\u3092\u3057\u305f\u3082\u306e\u306f\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002\uff09\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<\/div>\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:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u5370\u7d19\u7a0e\u306e\u7d0d\u4ed8<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/inshi03\/02.htm\" target=\"_blank\">\u57fa\u901a68<\/a>\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u6cd5\u7b2c\uff19\u6761\u300a\u7a0e\u5370\u306b\u3088\u308b\u7d0d\u4ed8\u306e\u7279\u4f8b\u300b\u7b2c\uff12\u9805\u306b\u898f\u5b9a\u3059\u308b\u5370\u7d19\u7a0e\u306f\u3001\u7a0e\u5370\u3092\u62bc\u3059\u3053\u3068\u3092\u8acb\u6c42\u3057\u305f\u7a0e\u52d9\u7f72\u9577\u306e\u6240\u5c5e\u3059\u308b\u7a0e\u52d9\u7f72\u306e\u7ba1\u8f44\u533a\u57df\u5185\u306e\u5834\u6240\u3092\u7d0d\u7a0e\u5730\u3068\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u7559\u610f\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u51e1\u4f8b\u3011<\/p>\n<ul>\n<li>\u6cd5\u30fb\u30fb\u30fb\u30fb\u5370\u7d19\u7a0e\u6cd5<\/li>\n<li>\u4ee4\u30fb\u30fb\u30fb\u5370\u7d19\u7a0e\u6cd5\u65bd\u884c\u4ee4<\/li>\n<li>\u57fa\u901a\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/mokuji.htm\" target=\"_blank\">\u5370\u7d19\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<\/a><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/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>\u3010\u554f\u3011<br \/>\n\u682a\u5238\u7b49\u306b\u5bfe\u3059\u308b\u5370\u7d19\u7a0e\u306e\u7d0d\u4ed8\u306b\u3064\u3044\u3066\u3001\u53ce\u5165\u5370\u7d19\u306b\u3088\u308b\u3053\u3068\u306a\u304f\u7a0e\u5370\u306b\u3088\u308b\u7d0d\u4ed8\u3092\u884c\u3044\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u8acb\u6c42\u624b\u7d9a\u304d\u53ca\u3073\u8acb\u6c42\u66f8\u306e\u8a18\u5165\u65b9\u6cd5\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[196,177,167,181,290],"tags":[445],"backnumber":[2019],"series":[995],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 20:27:07","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/188155"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=188155"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/188155\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=188155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=188155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=188155"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=188155"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=188155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}