{"id":190574,"date":"2019-11-27T14:28:40","date_gmt":"2019-11-27T05:28:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=190574"},"modified":"2019-11-27T14:28:40","modified_gmt":"2019-11-27T05:28:40","slug":"consumption-report-46","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-report-46\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306e\u533a\u5206\u7d4c\u7406\u306b\u5f53\u305f\u3063\u3066\u306e\uff15\u3064\u306e\u7559\u610f\u70b9\u3092\u516c\u8868\uff5e\u5373\u6642\u5145\u5f53\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8003\u3048\u65b9\u3082\u660e\u3089\u304b\u306b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><span style=\"font-size: 0.83em;\">\u00a0<\/span><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306e\u533a\u5206\u7d4c\u7406\u306b\u5f53\u305f\u3063\u3066\u306e\uff15\u3064\u306e\u7559\u610f\u70b9\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5373\u6642\u5145\u5f53\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8003\u3048\u65b9\u3082\u660e\u3089\u304b\u306b\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>\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u5c0e\u5165\u304b\u3089\u7d04\uff12\u30f6\u6708\u304c\u7d4c\u904e\u3057\u3088\u3046\u3068\u3059\u308b\u4e2d\u3001\u56fd\u7a0e\u5e81\u306f\u3053\u306e\u9593\u3082\u56fd\u7a0e\u5e81\u52d5\u753b\u30c1\u30e3\u30f3\u30cd\u30eb\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u52d5\u753b\u30c1\u30e3\u30f3\u30cd\u30eb\" href=\"https:\/\/www.youtube.com\/playlist?list=PLu9kixYOfBRJkYr5abphiKGqt185Wvtm0\" target=\"_blank\">\u3088\u304f\u308f\u304b\u308b\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6<\/a>\u300d\u3092\u63b2\u8f09\u3059\u308b\u306a\u3069\u5468\u77e5\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u307b\u3069\u65b0\u305f\u306b\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u5b9f\u65bd\u5f8c\u306e\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u4f5c\u6210\u306e\u7559\u610f\u70b9\u306b\u95a2\u3059\u308b\u8cc7\u6599\u3068\u3057\u3066\u300c\u4e8b\u696d\u8005\u306e\u7686\u69d8\u3078\uff08\uff5e\u533a\u5206\u7d4c\u7406\u304b\u3089\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u4f5c\u6210\u307e\u3067\uff5e\uff09\uff08\u4ee4\u548c\u5143\u5e7411\u6708\uff09\u300d\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\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0019011-044_01.pdf\" target=\"_blank\">\u4e8b\u696d\u8005\u306e\u7686\u69d8\u3078\uff08\uff5e\u533a\u5206\u7d4c\u7406\u304b\u3089\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u4f5c\u6210\u307e\u3067\uff5e\uff09\uff08\u4ee4\u548c\u5143\u5e7411\u6708\uff09<\/a>\u300d<br \/>\n\u203b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/index.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u672c\u8cc7\u6599\u3067\u306f\u300c\u533a\u5206\u7d4c\u7406\uff08\u8a18\u5e33\uff09\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u70b9\u300d\u3068\u3057\u3066\u6b21\u306e\uff15\u9805\u76ee\u3092\u6319\u3052\u3001<strong>\uff08\uff11\uff09<\/strong>\u3067\u306f\u65e7\u7a0e\u7387\uff18\uff05\u3068\u8efd\u6e1b\u7a0e\u7387\uff18\uff05\u306f\u540c\u3058\u7a0e\u7387\u3067\u3042\u308b\u3082\u306e\u306e\u56fd\u7a0e\u30fb\u5730\u65b9\u7a0e\u306e\u5272\u5408\u304c\u7570\u306a\u308b\u305f\u3081\u533a\u5206\u7d4c\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u70b9\u3001<strong>\uff08\uff12\uff09<\/strong>\u3067\u306f\u4e8b\u696d\u8005\u306e\u5224\u65ad\u306b\u3088\u3063\u3066\u30a4\u30fc\u30c8\u30a4\u30f3\uff08\u5e97\u5185\u98f2\u98df\uff09\u3068\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\uff08\u6301\u3061\u5e30\u308a\uff09\u306e\u7a0e\u8fbc\u4fa1\u683c\u3092\u7d71\u4e00\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u8ca9\u58f2\u6642\u70b9\u3067\u9867\u5ba2\u306b\u5bfe\u3057\u300c\u610f\u601d\u78ba\u8a8d\u300d\u3092\u884c\u3046\u306a\u3069\u3057\u3066\u5224\u5b9a\u3057\u305f\u9069\u7528\u7a0e\u7387\u306b\u57fa\u3065\u304d\u3001\u533a\u5206\u7d4c\u7406\u30fb\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u65e7\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0019011-044_01.pdf#page=5\" target=\"_blank\">\uff30\uff14<\/a>\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u30a4\u30fc\u30c8\u30a4\u30f3\uff0f\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u3092\u7a0e\u8fbc\u540c\u4e00\u4fa1\u683c\u3067\u8ca9\u58f2\u3057\u3066\u3044\u308b\u5834\u5408<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0019011-044_01.pdf#page=8\" target=\"_blank\">\uff30\uff17<\/a>\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u8aa4\u3063\u305f\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u7a0e\u8fbc\u5bfe\u4fa1\u3092\u8a08\u7b97\u3057\u305f\u30ec\u30b7\u30fc\u30c8\u3092\u4ea4\u4ed8\u3057\u305f\u5834\u5408<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0019011-044_01.pdf#page=9\" target=\"_blank\">\uff30\uff18<\/a>\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u8aa4\u3063\u305f\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u7a0e\u8fbc\u5bfe\u4fa1\u3092\u8a08\u7b97\u3057\u305f\u30ec\u30b7\u30fc\u30c8\u3092\u53d7\u9818\u3057\u305f\u5834\u5408<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0019011-044_01.pdf#page=10\" target=\"_blank\">\uff30\uff19<\/a>\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff15\uff09\u3000\u5fc5\u8981\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u8acb\u6c42\u66f8\u7b49\u3092\u53d7\u9818\u3057\u305f\u5834\u5408<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0019011-044_01.pdf#page=11\" target=\"_blank\">\uff3010<\/a>\uff09<\/p>\n<\/div>\n<p>\u3055\u3089\u306b\u3001\u300c\u8aa4\u3063\u305f\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u7a0e\u8fbc\u5bfe\u4fa1\u3092\u8a08\u7b97\u3057\u305f\u30ec\u30b7\u30fc\u30c8\u300d\u3092<strong>\uff08\uff13\uff09<\/strong>\u4ea4\u4ed8\u3057\u305f\u5834\u5408\u3068<strong>\uff08\uff14\uff09<\/strong>\u53d7\u9818\u3057\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u304c\u305d\u308c\u305e\u308c\u793a\u3055\u308c\u3066\u304a\u308a\u3001<strong>\uff08\uff13\uff09<\/strong>\u306b\u3064\u3044\u3066\u306f\u3001\u8aa4\u3063\u305f\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u7a0e\u8fbc\u5bfe\u4fa1\u3092\u8a08\u7b97\u3057\u305f\u30ec\u30b7\u30fc\u30c8\u3092\u4ea4\u4ed8\u3057\u3066\u3044\u305f\u5834\u5408\u3067\u3082\u3001\u300c\u53d6\u5f15\u306e\u4e8b\u5b9f\u300d\u306b\u57fa\u3065\u304f\u9069\u6b63\u306a\u7a0e\u7387\u3067\u8a08\u7b97\u3057\u3066\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3057\u3001<strong>\uff08\uff14\uff09<\/strong>\u306b\u3064\u3044\u3066\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u300c\u4e00\u5b9a\u306e\u4e8b\u9805\u300d\u304c\u8a18\u8f09\u3055\u308c\u305f\u300c\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u300d\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u8aa4\u3063\u305f\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u7a0e\u8fbc\u5bfe\u4fa1\u3092\u8a08\u7b97\u3057\u305f\u30ec\u30b7\u30fc\u30c8\u3092\u53d7\u9818\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u53d6\u5f15\u306e\u4e8b\u5b9f\u306b\u57fa\u3065\u304f\u30ec\u30b7\u30fc\u30c8\u306e\u518d\u4ea4\u4ed8\u3092\u4f9d\u983c\u3059\u308b\u3068\u3044\u3063\u305f\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u300c\u4e00\u5b9a\u306e\u4e8b\u9805\u300d\u306b\u3064\u3044\u3066\u3001\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u306b\u306f\u6b21\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u53d7\u9818\u8005\u81ea\u8eab\u306b\u3088\u3063\u3066\u53d6\u5f15\u306e\u4e8b\u5b9f\u306b\u57fa\u3065\u3044\u305f\u8ffd\u8a18\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f<span style=\"color: #4682b4;\">\u2465\u2466<\/span>\u306b\u9650\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u9069\u7528\u7a0e\u7387\u306e\u8aa4\u308a\u306b\u3088\u308b\u7a0e\u8fbc\u5bfe\u4fa1\u306e\u984d\u3092\u8ffd\u8a18\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\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:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3008\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u306b\u5fc5\u8981\u306a\u8a18\u8f09\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u8acb\u6c42\u66f8\u767a\u884c\u8005\u540d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=30\" target=\"_blank\">\u300c\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u554f21<\/a>\uff09<\/span>\u3001\u4eca\u5f8c\u306f\u8acb\u6c42\u66f8\u7b49\u53d7\u9818\u6642\u306e\u78ba\u8a8d\u4f5c\u696d\u3092\u7fd2\u6163\u5316\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3088\u3046\u3002<\/p>\n<p>\u306a\u304a\u672c\u8cc7\u6599\u3067\u306f\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u304b\u3089<strong>\uff08\uff15\uff09<\/strong>\u306b\u52a0\u3048\u3001\u305d\u306e\u4ed6\u306e\u4e8b\u9805\u3068\u3057\u3066\u300c\u98f2\u98df\u6599\u54c1\u306e\u59d4\u8a17\u8ca9\u58f2\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u300d\u300c\u5373\u6642\u5145\u5f53\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u30fb\u6d88\u8cbb\u8005\u9084\u5143\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8003\u3048\u65b9\u300d\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u7279\u306b\u5f8c\u8005\u306f\u672c\u8cc7\u6599\u3068\u306f\u5225\u306e\u8cc7\u6599\u3068\u3057\u3066\u56fd\u7a0e\u5e81\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/index.htm\" target=\"_blank\">\u8efd\u6e1b\u7a0e\u7387\u7279\u96c6\u30da\u30fc\u30b8<\/a>\u306b\u63b2\u8f09\u3059\u308b\u306a\u3069\u3088\u308a\u5468\u77e5\u3092\u56f3\u3063\u305f\u4e0a\u3067\u3001\u5373\u6642\u5145\u5f53\u306b\u3088\u308b\u6d88\u8cbb\u8005\u9084\u5143\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u5546\u54c1\u5bfe\u4fa1\u306e\u5408\u8a08\u984d\u304c\u300c\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d\u300d\u3068\u306a\u308b\u4e00\u65b9\u3001\u81ea\u793e\u30dd\u30a4\u30f3\u30c8\u306e\u3088\u3046\u306b\u3001\u5546\u54c1\u7b49\u306e\u8cfc\u5165\u306e\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u5229\u7528\u304c\u300c\u5024\u5f15\u304d\u300d\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u5024\u5f15\u304d\u5f8c\u306e\u91d1\u984d\u300d\u304c\u300c\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d\u300d\u3068\u306a\u308b\u3053\u3068\u3092\u660e\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0019011-044_02.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-190575\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/sokuho-keigenryui1-1.png\" alt=\"\" width=\"2489\" height=\"1865\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/sokuho-keigenryui1-1.png 2489w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/sokuho-keigenryui1-1-300x224.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/sokuho-keigenryui1-1-1024x767.png 1024w\" sizes=\"(max-width: 2489px) 100vw, 2489px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0019011-044_02.pdf\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u5c0e\u5165\u304b\u3089\u7d04\uff12\u30f6\u6708\u304c\u7d4c\u904e\u3057\u3088\u3046\u3068\u3059\u308b\u4e2d\u3001\u56fd\u7a0e\u5e81\u306f\u3053\u306e\u9593\u3082\u56fd\u7a0e\u5e81\u52d5\u753b\u30c1\u30e3\u30f3\u30cd\u30eb\u306b\u300c\u3088\u304f\u308f\u304b\u308b\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u300d\u3092\u63b2\u8f09\u3059\u308b\u306a\u3069\u5468\u77e5\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u307b\u3069\u65b0\u305f\u306b\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u5b9f\u65bd\u5f8c\u306e\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u4f5c\u6210\u306e\u7559\u610f\u70b9\u306b\u95a2\u3059\u308b\u8cc7\u6599\u3068\u3057\u3066\u300c\u4e8b\u696d\u8005\u306e\u7686\u69d8\u3078\uff08\uff5e\u533a\u5206\u7d4c\u7406\u304b\u3089\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u4f5c\u6210\u307e\u3067\uff5e\uff09\uff08\u4ee4\u548c\u5143\u5e7411\u6708\uff09\u300d\u3092\u516c\u8868\u3057\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":[370,187,177,167,179,289],"tags":[335],"backnumber":[2021],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-20 19:42:17","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/190574"}],"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=190574"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/190574\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=190574"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=190574"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=190574"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=190574"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=190574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}