{"id":189733,"date":"2019-12-05T10:17:48","date_gmt":"2019-12-05T01:17:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=189733"},"modified":"2019-12-04T15:58:03","modified_gmt":"2019-12-04T06:58:03","slug":"stamp-article-76","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/stamp-article-76\/","title":{"rendered":"\u3008Q\uff06A\u3009\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u89e3\u8aac\u3000\u3010\u7b2c75\u56de\u3011\u300c\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u8a2d\u7f6e\u627f\u8a8d\u7533\u8acb\u53ca\u3073\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u4f7f\u7528\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\u7b2c75\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u8a2d\u7f6e\u627f\u8a8d\u7533\u8acb\u53ca\u3073<br \/>\n\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u4f7f\u7528\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\u9280\u884c\u306e\u7a93\u53e3\u7b49\u3067\u632f\u8fbc\u3092\u884c\u3063\u305f\u969b\u306b\u53d7\u3051\u53d6\u308b\u300c\u632f\u8fbc\u91d1\u53d7\u53d6\u66f8\u300d\u306b\u306f\u3001\u53ce\u5165\u5370\u7d19\u304c\u8cbc\u4ed8\u3055\u308c\u308b\u4ee3\u308f\u308a\u306b\u8d64\u8272\u3067\u7a0e\u52d9\u7f72\u540d\u3068\u756a\u53f7\u3001\u91d1\u984d\u7b49\u304c\u8868\u793a\u3055\u308c\u305f\u53d7\u53d6\u66f8\u3092\u53d7\u9818\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u3069\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\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\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u4ed8\u3057\u3001\u3053\u308c\u306b\u6d88\u5370\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306b\u3088\u308b\u5370\u7d19\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306b\u3088\u308a\u5370\u7d19\u7a0e\u306e\u7d0d\u4ed8\u3092\u884c\u3046\u5834\u5408\u306f\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u4e8b\u696d\u6240\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/inshi\/annai\/23120076.htm\" target=\"_blank\">\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u8a2d\u7f6e\u627f\u8a8d\u7533\u8acb<\/a>\u300d\u3092\u884c\u3046\u3002<span style=\"color: #b22222;\">\u2461<\/span>\u7a0e\u52d9\u7f72\u9577\u304b\u3089\u627f\u8a8d\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u627f\u8a8d\u756a\u53f7\u304c\u4e0e\u3048\u3089\u308c\u308b\u3002\u3053\u308c\u304c\u8d64\u8272\u8868\u793a\u306e\u7a0e\u52d9\u7f72\u540d\u3068\u627f\u8a8d\u756a\u53f7\u3067\u3042\u308b\u3002<span style=\"color: #b22222;\">\u2462<\/span>\u627f\u8a8d\u5f8c\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u3092\u8cfc\u5165\u3057\u3001\u8a2d\u7f6e\u5f8c\u3042\u3089\u304b\u3058\u3081\u30bb\u30c3\u30c8\u91d1\u984d\u3092\u73fe\u91d1\u3067\u7d0d\u4ed8\u3057\u3001\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u3092\u305d\u306e\u7d0d\u4ed8\u984d\u306b\u5408\u308f\u305b\u3066\u4f7f\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u30bb\u30c3\u30c8\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u30bb\u30c3\u30c8\u306f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/inshi\/annai\/23120087.htm\" target=\"_blank\">\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u4f7f\u7528\u8acb\u6c42\u66f8<\/a>\u300d\u53ca\u3073\u30bb\u30c3\u30c8\u306b\u5fc5\u8981\u306a\u30ab\u30a6\u30f3\u30bf\u30fc\u7b49\u3092\u6301\u53c2\u3057\u3001\u7a0e\u52d9\u7f72\u3067\u6240\u5b9a\u306e\u63aa\u7f6e\u3092\u884c\u3044\u3001\u6a5f\u7a2e\u306b\u3088\u308a\u7570\u306a\u308b\u304c\u5c01\u5370\u7b49\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u30bb\u30c3\u30c8\u91d1\u984d\u307e\u3067\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u306a\u304a\u3001\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u53c8\u306f\u7d0d\u4ed8\u5370\u3092\u88fd\u9020\u3057\u3088\u3046\u3068\u3059\u308b\u8005\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u7d0d\u4ed8\u8a08\u5668\u306e\u8cfc\u5165\u306b\u95a2\u3057\u3066\u3082\u6b63\u898f\u306e\u8ca9\u58f2\u696d\u8005\u304b\u3089\u8cfc\u5165\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25ce\u7d0d\u4ed8\u5370<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-189767\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-1.png\" alt=\"\" width=\"318\" height=\"194\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-1.png 318w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-1-300x183.png 300w\" sizes=\"(max-width: 318px) 100vw, 318px\" \/><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; 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\/09.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff28\uff30<\/a><\/span><\/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\u7d0d\u4ed8\u8a08\u5668\u8a2d\u7f6e\u627f\u8a8d\u7533\u8acb\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><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-189768\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-2.png\" alt=\"\" width=\"1561\" height=\"2307\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-2.png 1561w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-2-202x300.png 202w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-2-692x1024.png 692w\" sizes=\"(max-width: 1561px) 100vw, 1561px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u8ab2\u7a0e\u6587\u66f8\u306b\u7d0d\u4ed8\u5370\u3092\u62bc\u3059\u3053\u3068\u306e\u627f\u8a8d\u3092\u4f75\u305b\u3066\u7533\u8acb\u3059\u308b\u5834\u5408\uff08\u65b0\u305f\u306b\u7d0d\u4ed8\u8a08\u5668\u3092\u8a2d\u7f6e\u3059\u308b\u5834\u5408\uff09\u306f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/inshi\/annai\/23120075.htm\" target=\"_blank\">\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u8a2d\u7f6e\u627f\u8a8d\u30fb\u88ab\u4ea4\u4ed8\u6587\u66f8\u7d0d\u4ed8\u5370\u62bc\u306a\u3064\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\u300d\u306b\u3088\u308a\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25ce\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u4f7f\u7528\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><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-3.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-189769\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-3.png\" alt=\"\" width=\"1729\" height=\"2278\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-3.png 1729w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-3-227x300.png 227w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-3-777x1024.png 777w\" sizes=\"(max-width: 1729px) 100vw, 1729px\" \/><\/a><\/p>\n<p>\u4ee3\u7406\u4eba\u304c\u8acb\u6c42\u7b49\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/inshi\/com\/jimuDairi.htm\" target=\"_blank\">\u7533\u544a\u3001\u7533\u8acb\u7b49\u4e8b\u52d9\u4ee3\u7406\u4eba\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u8acb\u6c42\u7b49\u306e\u624b\u7d9a\u304d\u3092\u3055\u305b\u3088\u3046\u3068\u3059\u308b\u6642\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25ce\u7533\u544a\u3001\u7533\u8acb\u7b49\u4e8b\u52d9\u4ee3\u7406\u4eba\u5c4a\u51fa\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><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-4.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-189770\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-4.png\" alt=\"\" width=\"1572\" height=\"2339\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-4.png 1572w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-4-201x300.png 201w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/inshi_qa75-4-688x1024.png 688w\" sizes=\"(max-width: 1572px) 100vw, 1572px\" \/><\/a><\/p>\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\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u4f7f\u7528\u8acb\u6c42\u306b\u4fc2\u308b\u53c2\u8003\u6761\u6587\uff08\u6cd510\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/inshi03\/03.htm\" target=\"_blank\">\u57fa\u901a69<\/a>\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/inshi03\/03.htm\" target=\"_blank\">73<\/a>\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/inshi03\/03.htm\" target=\"_blank\">76<\/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\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306e\u4f7f\u7528\u306b\u3088\u308b\u7d0d\u4ed8\u306e\u7279\u4f8b<\/strong>\uff08\u6cd510\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\u3068\u3053\u308d\u306b\u3088\u308a\u3001\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\uff08\u5370\u7d19\u7a0e\u306e\u4fdd\u5168\u4e0a\u652f\u969c\u304c\u306a\u3044\u3053\u3068\u306b\u3064\u304d\u3001\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u6307\u5b9a\u3092\u53d7\u3051\u305f\u8a08\u5668\uff08\u7b2c16\u6761\u53ca\u3073\u7b2c18\u6761\u7b2c\uff12\u9805\u306b\u304a\u3044\u3066\u300c\u6307\u5b9a\u8a08\u5668\u300d\u3068\u3044\u3046\u3002\uff09\u3067\u3001\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u5f62\u5f0f\u306e\u5370\u5f71\u3092\u751f\u305a\u3079\u304d\u5370\uff08\u4ee5\u4e0b\u300c\u7d0d\u4ed8\u5370\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u4ed8\u3057\u305f\u3082\u306e\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u3092\u3001\u305d\u306e\u8a2d\u7f6e\u3057\u3088\u3046\u3068\u3059\u308b\u5834\u6240\u306e\u6240\u5728\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u8a2d\u7f6e\u3057\u305f\u5834\u5408\u306b\u306f\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\u5f53\u8a72\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306b\u3088\u308a\u3001\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\u3059\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\u627f\u8a8d\u3092\u53d7\u3051\u3066\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u3092\u8a2d\u7f6e\u3059\u308b\u8005\u306f\u3001\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u3001\u540c\u9805\u306e\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3001\u305d\u306e\u8005\u304c\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u8ab2\u7a0e\u6587\u66f8\u306e\u4f5c\u6210\u8005\u306e\u305f\u3081\u306b\u3001\u305d\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u969b\u3001\u5f53\u8a72\u4f5c\u6210\u8005\u304c\u5f53\u8a72\u8ab2\u7a0e\u6587\u66f8\u306b\u76f8\u5f53\u5370\u7d19\u3092\u306f\u308a\u4ed8\u3051\u308b\u3053\u3068\u306b\u4ee3\u3048\u3066\u3001\u5f53\u8a72\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306b\u3088\u308a\u3001\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\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"text-align: center;\">\u300a\u4ee5\u4e0b\u7565\u300b<\/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\/03.htm\" target=\"_blank\">\u57fa\u901a69<\/a>\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u6cd5\u7b2c10\u6761\u300a\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306e\u4f7f\u7528\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\u3001\u76f8\u5f53\u91d1\u984d\u3092\u8868\u793a\u3057\u3066\u7d0d\u4ed8\u5370\u3092\u62bc\u3059\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u7a0e\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\u76f8\u5f53\u91d1\u984d\u3092\u8868\u793a\u3057\u3066\u7d0d\u4ed8\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\u306f\u306a\u3044\u3002\uff09\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u4e00\u306e\u8ab2\u7a0e\u6587\u66f8\u306b\u7d0d\u4ed8\u5370\u3092\uff12\u4ee5\u4e0a\u62bc\u3059\u3053\u3068\u3001\u53ca\u3073\u7d0d\u4ed8\u5370\u3092\u62bc\u3059\u3053\u3068\u3068\u5370\u7d19\u306e\u306f\u308a\u4ed8\u3051\u3068\u3092\u4f75\u7528\u3059\u308b\u3053\u3068\u306f\u5dee\u3057\u652f\u3048\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\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\u7d0d\u4ed8\u8a08\u5668\u306b\u3088\u308a\u7d0d\u4ed8\u5370\u3092\u62bc\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u8ab2\u7a0e\u6587\u66f8\u306e\u7bc4\u56f2<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/inshi03\/03.htm\" target=\"_blank\">\u57fa\u901a73<\/a>\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\u6cd5\u7b2c10\u6761\u300a\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306e\u4f7f\u7528\u306b\u3088\u308b\u7d0d\u4ed8\u306e\u7279\u4f8b\u300b\u7b2c\uff11\u9805\u306e\u898f\u5b9a\u306f\u3001\u540c\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306e\u8a2d\u7f6e\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u8005\u304c\u4f5c\u6210\u3059\u308b\u8ab2\u7a0e\u6587\u66f8\uff08\u5f53\u8a72\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306e\u8a2d\u7f6e\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u8005\u3068\u305d\u306e\u4ed6\u306e\u8005\u3068\u304c\u5171\u540c\u3057\u3066\u4f5c\u6210\u3059\u308b\u3082\u306e\u3092\u542b\u3080\u3002\uff09\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u7559\u610f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u6cd5\u7b2c10\u6761\u7b2c\uff12\u9805\u306e\u898f\u5b9a\u306f\u3001\u540c\u6761\u7b2c\uff11\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306e\u8a2d\u7f6e\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u8005\u304c\u3001\u66f4\u306b\u3001\u540c\u6761\u7b2c\uff12\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u305d\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u8ab2\u7a0e\u6587\u66f8\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3042\u308b\u304b\u3089\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\u7d0d\u4ed8\u8a08\u5668\u305d\u306e\u4ed6\u540c\u9805\u306e\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u305f\u3081\u5fc5\u8981\u306a\u7269\u4ef6<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/inshi03\/03.htm\" target=\"_blank\">\u57fa\u901a76<\/a>\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4ee4\u7b2c\uff18\u6761\u300a\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306e\u8a2d\u7f6e\u306e\u627f\u8a8d\u306e\u7533\u8acb\u7b49\u300b\u7b2c\uff14\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u305d\u306e\u4ed6\u540c\u9805\u306e\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u5fc5\u8981\u306a\u7269\u4ef6\u300d\u306f\u3001\u59cb\u52d5\u7968\u672d\u3092\u4f7f\u7528\u3057\u306a\u3044\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306b\u3042\u3063\u3066\u306f\u5f53\u8a72\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u3001\u59cb\u52d5\u7968\u672d\u3092\u4f7f\u7528\u3059\u308b\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306b\u3042\u3063\u3066\u306f\u5f53\u8a72\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u53ca\u3073\u59cb\u52d5\u7968\u672d\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u59cb\u52d5\u7968\u672d\u3092\u4f7f\u7528\u3059\u308b\u5370\u7d19\u7a0e\u7d0d\u4ed8\u8a08\u5668\u306b\u3064\u3044\u3066\u540c\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\uff12\u56de\u76ee\u4ee5\u964d\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u59cb\u52d5\u7968\u672d\u306e\u307f\u3068\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>\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\u9280\u884c\u306e\u7a93\u53e3\u7b49\u3067\u632f\u8fbc\u3092\u884c\u3063\u305f\u969b\u306b\u53d7\u3051\u53d6\u308b\u300c\u632f\u8fbc\u91d1\u53d7\u53d6\u66f8\u300d\u306b\u306f\u3001\u53ce\u5165\u5370\u7d19\u304c\u8cbc\u4ed8\u3055\u308c\u308b\u4ee3\u308f\u308a\u306b\u8d64\u8272\u3067\u7a0e\u52d9\u7f72\u540d\u3068\u756a\u53f7\u3001\u91d1\u984d\u7b49\u304c\u8868\u793a\u3055\u308c\u305f\u53d7\u53d6\u66f8\u3092\u53d7\u9818\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u3069\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\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":[2023],"series":[995],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 05:25:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/189733"}],"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=189733"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/189733\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=189733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=189733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=189733"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=189733"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=189733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}